Umz – specific gravity raw materials and materials in the cost of production.

Reducing production costs due to changes in wages:

∆ C salary = (1- I salary / I pt) x U salary

I salary- wage change index;

I Fri– index of changes in labor productivity;

UZP is the share of wages in the cost of production.

Reducing product costs by changing fixed costs:

∆ C pz = (1- I pz / I p) x U pz

I pz- index of changes in fixed costs;

I p– index of changes in production volumes;

UPZ is the share of fixed costs in the cost of production.

Calculations using these formulas allow you to determine the relative change in cost by source (in percent). In order to determine the absolute change from the same sources, it is necessary to multiply the cost value of the base period by the value of the relative change in cost due to one or another source.

37. Essence, functions and types of prices.

Price is the monetary expression of the value of a product.

Subjects of pricing in the Republic of Belarus: legal entities and entrepreneurs. The role of price in the economy is manifested at the macro and micro levels.

Main classification features and types of prices:

1. Depending on the stage of product distribution, the following types of prices are distinguished:

- manufacturer's selling price

- selling price wholesale enterprise ;

- retail price

2. Depending on the affiliation of products and services to a specific industry:

1) selling prices for industrial products - prices at which an enterprise sells its goods to consumers or procurement organizations.

2) prices for construction products (estimated cost, list price

price, negotiated price);

a) estimated cost

b) list price

c) negotiated price,

3) purchase prices for agricultural products

4) tariffs for production and non-production services

3. Depending on the method of establishment (the degree of freedom from government influence in determining prices):

1) regulated prices

2) free prices

a) reference price

b) contract price

c) base price

4. Depending on the market to which the product is supplied, there are

· internal;

· foreign trade (world prices).

5. Depending on the validity period, they distinguish

1) permanent (long-term),

2) temporary,

3) seasonal

4) sliding

5)stepped

6. Depending on the amount of reimbursement by the consumer for transportation costs:

Frank manufacturer (all transportation costs are borne by the buyer)

Francestation port, departure pier - the price includes transportation costs only to the departure station (pier). All other transportation costs for delivery of goods are paid by the buyer in addition to the price.

FrancostationPotr, destination pier – the price includes all transport costs up to the destination station.

Frank consumer

7. Depending on the type of market: - competitive; - monopoly.

8. Depending on the region of action: - regional; - united.

9. According to the degree of novelty of the product :

For new products;

For goods that are sold;

For discontinued products. Prices for such products (for example, spare parts for cars and trucks of a variety of makes and models that have been completed) are higher than for regular ones.

10. By territorial distribution:

Unified republican ones - valid throughout the republic (electricity tariffs, tariffs for freight transportation railway transport)

Local - local are formed in certain territories (districts, regions), both under the influence of supply and demand in a particular market, and under the influence of regulation by local authorities.

11. According to the method of taking into account the impact of rising prices:

Current - prices for the current period

Comparable - used both in statistics and in planning over a number of years to assess cost indicators and their dynamics, allowing to exclude the influence of price changes.

Price features:

1. Information function- dissemination of information about the availability of goods or products, production costs, and markets. The information function of price is to convey to all participants information about market conditions for a given product.

2. Distributive function- distribution of resources between industries in accordance with the cost of resources and prices for finished products. The distribution function of price is associated with the deviation of price from value under the influence of market factors.

3. Stimulating- creating interest among enterprises in developing innovative activities, improving quality, and reducing costs.

4. Balancing- ensuring balance between supply and demand. If demand for a given product exceeds supply, the price rises.

5. Ensuring profitability- not only reimbursement of production costs, but also making a profit.

6. Accounting function, determined by the essence of price as a monetary expression of value. Price serves as a means of calculating cost indicators: gross domestic product, national income, volume of trade turnover, volume of production by enterprises, profitability, labor productivity, capital productivity, etc.

38. Composition of prices by elements.

All types of prices are characterized by a set of individual elements included in these prices. The set of such elements is usually called the price composition. The composition of all types of prices differs from each other. As prices move through the stages of pricing, they are increasingly filled with new elements.

Price composition is measured in absolute terms.

The ratio of individual elements of price to its general level, expressed as a percentage, is called structural price. The price structure reflects the relative weight of each element in the price. Due to the fact that different types of prices consist of different elements, the structures of these prices differ from each other.

Using Direct Invoice in Cost-Based Pricing

With this method, calculations to justify the price begin with determining costs, to which profit is added, as well as indirect taxes. The sequence for calculating the selling price is as follows.

First, the planned cost per unit of production is formed. It is formed on the basis of the calculation of planned fixed and variable costs, as well as tax payments in accordance with the law.

The next step will be to determine the amount of profit in the price of the product based on the rate of return acceptable to the enterprise. The profit calculation will look like this:

VAT=(SS+p+Ak)*StVAT/100%

Summing up all the elements, we get the price of the product:

C=s/s+p+Ak+VAT

Decision making based on the backward counting technique.

Using the reverse counting method (or reverse costing) makes it possible to effectively conduct business and, even before introducing a product to the market, determine its future feasibility, based on the price dictated by the market. The scheme of all calculations is based on identifying the influence of market conditions and tax system on the profit of the enterprise and its proceeds from the sale of goods at free market prices.

First of all, taking into account market conditions and product quality, the possible market price of a specific product that is planned for release is determined. This price may be negotiated between the potential seller and buyer or taken from representative information sources. In this case, quality-oriented methods can be used, consumer properties product, demand, level of competition. In some cases, it is enough to study the prices of competitors selling similar products and use the price of the leading company or competitor.

In practice, in the context of the functioning of various commodity markets, specific methods, price calculation formulas, and various market information can be used for this purpose. If the market is sufficiently saturated with goods, you can resort to customer surveys, questionnaires, and testing to orient yourself in relation to the market price.

VAT is calculated from the market price:

VAT=C/(100+St.VAT)*20

Then, if available, the amount of excise tax is calculated

Cost is determined in accordance with the accounting policy of the enterprise.

The profit will be equal to:

P=C-VAT-Ak-ss

If, as a result of all calculations, a positive value is obtained, we can talk about the feasibility of introducing the product to the market. However, absolute profit itself cannot act as a decision-making criterion. It is necessary to calculate the profitability of products. If it turns out to be higher than the enterprise average, then a decision can be made to release the product. If it is lower, it is advisable to analyze your own costs in order to reduce them, or explore the possibilities of other markets, or even abandon the manufacture of these products.

The choice of criterion for making a decision based on the described calculation will depend on the economic situation of the organization. In some cases, especially in conditions of fierce competition, even obtaining a zero result is enough for a positive assessment of the actions, as this will allow the enterprise to survive and maintain its position in the market.

In the current work, the use of the reverse counting method makes it possible to manage profits by forming an assortment of products from the most profitable types.

39. Types of income and expenses of the organization.

Income and expenses depending on their nature, conditions of implementation and

The areas of activity of the organization are divided into:

1. income and expenses from current activities

2.income and expenses from investment activities

3.income and expenses financial activities

4. other income and expenses.

Current activity - main income-generating activities of the organization and other

activities not related to financial and investment activities.

Income from current activities are revenue from the sale of products, goods, works, services, as well as other income from current activities.

Investment activities- activities of the organization for the acquisition and creation, sale and other disposal of fixed assets, intangible assets,

profitable investments in tangible assets, investments in long-term assets, equipment for installation, building materials from the customer, developer (investment assets), implementation (provision) and sale (repayment) of financial investments, if specified activity does not relate to current activities according to the accounting policies of the organization.

Income from investment activities:

· income and expenses associated with the sale and other disposal of investment assets, the sale (redemption) of financial investments of the amount of surplus investment assets identified as a result of the inventory

· income under agreements on joint activities, income and expenses on financial investments in debt securities of other organizations (if the organization is not a professional participant in the securities market)

· amounts of changes in the value of investment assets as a result of revaluation, impairment, recognized as income (expenses) in accordance with the law

income related to state support aimed at the acquisition of investment assets, the cost of investment assets received or transferred free of charge

· income and expenses associated with the provision of temporary use (temporary possession and use) of investment real estate; interest receivable; profit (loss) of previous years on investment activities identified in the reporting period

Financial activities- activities of the organization leading to changes in the amount and composition of input equity, obligations on loans, borrowings and other similar obligations, if the specified activities do not relate to current activities in accordance with the accounting policies of the organization.

Income and expenses from financial activities:

· interest payable for the organization's use of credits and loans (with the exception of interest on credits and loans that are included in the cost of investment assets in accordance with the law)

· the difference between the actual costs of repurchasing shares and their par value (in case of cancellation of repurchased shares) or the cost at which these shares were sold to third parties (in case of subsequent sale of repurchased shares)

· income and expenses associated with the issue, placement, circulation and

repayment of debt securities of its own issue (if

the organization is not a professional participant in the securities market)

· exchange rate differences arising from the translation of assets and liabilities denominated in foreign currency, with the exception of cases established by law; profit (loss) of previous years on financial activities identified in the reporting period

other income and expenses from financial activities.

other income and expenses, not related to current, investment and financial activities.

Profit is the excess of income from the sale of goods and services over the costs of production and sales of products.

Types of profit:

1. Total total profit – This total profit. Received by the enterprise from all types of activities.

2. Net profit – this is the part of the profit remaining at the disposal of the enterprise after payment of all taxes levied on profits

3. Taxable income – this is a calculated indicator determined for the purpose of paying income tax

40. The essence and types of profit of the organization.

BSC is an indicator of the final financial result of an enterprise. It covers all income and losses from the main activity, as well as other activities. (profit from sales + other profit – loss)

Net profit is the profit remaining after payment of all mandatory taxes, fees and duties. (taxable profit – tax)

Taxable profit is the profit from which the amount of tax payable to the budget is calculated. (SSP - preferential)

Preferential profit is the amount of profit that does not fall into the amount of taxable profit, and from which taxes, fees and duties are not calculated.

Methodology for calculating profit from sales:

Pr = Revenue – S/s – VAT – excise taxes

41. Calculation method net profit organization and the mechanism of its distribution.

Net profit - this is the part of the enterprise’s total profit that remains at its disposal after paying taxes, fees, deductions and others mandatory payments to the budget. Net profit is used to increase working capital enterprises, the formation of funds and reserves, and investments in production.

The volume of net profit depends on the volume of total profit and the amount of taxes; Based on the volume of net profit, dividends to shareholders are calculated enterprises.

Calculation method:

To calculate taxes paid on profits, taxable profit is determined.

1. Taxable profit is calculated:

where is the amount of preferential profit, SSP is the total total profit

2. Profit tax is calculated:

where is the income tax rate (18%).

Distribution mechanism:

For each organizational and legal form of an enterprise, an appropriate mechanism for the distribution of profits remaining at the disposal of the enterprise is legally established, based on the peculiarities of the internal structure and regulation of the activities of enterprises of the corresponding forms of ownership.

In any enterprise, the object of distribution is the net profit of the enterprise. All distribution refers to the direction of profit to the budget and according to items of use in the enterprise. The distribution of profits is regulated by law in that part of it that goes to the budgets of various levels in the form of taxes and other obligatory payments. Determining the directions for spending the profits remaining at the disposal of the enterprise, the structure of the funds being formed, and the process of their use are within the competence of the enterprise itself.

The state does not establish any standards for the distribution of profits, but through the procedure for providing tax incentives, it stimulates the direction of profits for innovation, capital investments of a production and non-production nature, for charitable purposes, financing environmental protection measures, expenses for the maintenance of facilities and institutions in the non-production sphere, etc. Legislation limits the size of an enterprise's reserve fund and regulates the procedure for forming a reserve for doubtful debts.

The procedure for the distribution and use of the enterprise’s profits is fixed in its constituent documents and is determined by the regulations, which are developed by the relevant departments of economic and financial services and approved by the governing body of the enterprise.

Net profit is distributed in the following areas:

· for the formation of reserve funds;

· to pay income to founders (participants);

· to create funds for special purposes (accumulation, consumption, social sphere).

42. Profitability as economic category, its types. Methodology for calculating profitability indicators.

The profitability of an enterprise (business) is an indicator characterizing the profitability of its activities, or, in other words, an indicator of economic efficiency.

Types of profitability

§ Overall profitability assets (current and non-current) – a characteristic showing what funds were raised by the company to make a profit of 1 ruble. Its assessment can be carried out based on the ratio of profit before taxes and the average value of all assets of the company for a specific period of time (take, for example, a year). In other words, this is the ability of the company’s assets (more about liabilities and assets here) to create profit. If we are talking about the profitability of the formation of the company’s assets themselves, then in this case we need to calculate it by dividing the company’s profit (again before taxes) by the average cost of attracted assets, again for a specific period of time (for example, a year).

§ Profitability products(product) - the ratio between the profit from the sale of a product and the funds spent on its manufacture (production). The indicator characterizes how profitable the production of a particular product or service is.

§ Profitability production– an economic indicator characterizing the feasibility of a particular type of business. In this case, we are talking about the relationship between production costs and the resulting net profit. As mentioned above, production with a positive balance of profits and costs is profitable. Measures to increase production profitability include reducing product costs and improving production quality

U The weight in any sphere is usually considered as the relation of the particular to the whole. Accounting is no exception. Here the share of income and expenses is calculated. Each of these operations has its own specifics and features. Neglect of the recommended rules inevitably leads to calculation errors. Their consequences can vary, from tax penalties to more serious sanctions against the taxpayer.

Calculation of the share of income: economic formula

In the economic field, specific gravity illustrates the value and significance of an object. The latter can be not only income, expenses, but also wages and taxes. Calculations are carried out using the same formula.

Calculation of the share of income involves dividing the sum of a separate column by the “total” indicator and multiplying by 100. A separate column corresponds to the indicator for which the specific weight is determined. In our case, this can be any of the income received by the business structure during the reporting period (income from core activities, investments, etc.).

The specific gravity is calculated taking into account derivatives and relative indicators. The latter are the intensity of development, implementation of the plan, etc. In fact, everything depends on the goal. Specific gravity is important for analyzing indicators and monitoring their dynamics. Using the above formula, you can calculate the share of certain categories of income in different periods for subsequent comparison of data.

Features of calculating specific gravity

Specific gravity is a relative indicator. It is displayed as a percentage. It is also possible to display it in fractions. The unit of measurement is determined by the very formulation of the concept.

As for the calculations themselves, everything depends on the accuracy of the input data. Accounting errors lead to distorted results. The relative indicator may be lower or higher than the real one. Both call into question the accuracy of analytics based on the data obtained.

Who will calculate the specific gravity?

Calculating the share of income is a task for. Before substituting values ​​into the formula, it would be a good idea to check the accounting status and the reliability of the data. Detected errors must be taken into account in calculations. Correcting indicators minimizes the risk of obtaining overestimated or underestimated results.

Is your accounting department overloaded with current work? Are you working with a private freelancer who cannot guarantee the accuracy of the calculations? Transfer the function to external control. Specialists from a specialized outsourcing company will perform the necessary calculation operations with a preliminary check of the accuracy of the input data. The customer company will depend on the volume, complexity of the work, and the inclusion of additional options.

Calculation of the share of income is carried out promptly. The resulting indicator can be used to evaluate effectiveness economic activity business entity. But we do not recommend using it as the only criterion. Specific gravity, like other relative indicators, is characterized by some limitations. Accordingly, it is rational to consider it in conjunction with other relevant economic parameters. In this case, the analysis of the subject’s activities, income dynamics and operational efficiency will be competent, complete, and as informative as possible.

Catalog: share of variable costs in price formula

1. The need to take into account other income and expenses in marginal analysis
   Ufact is determined by the minimum price Ct1p at which the product can be sold break-even C min UPR V fact n 1 ... However, when using all these formulas and functional dependencies, the question remains which specific expenses of the enterprise should be included in... To determine the profitability threshold, we use the formula 1 The share of variable costs in revenue in this example is 60% 600 1000 x 100
2. Is there enough money to bring the company's plans to life?
   Inventories of main raw materials at the end of the period thousand rubles variable expenses for the period from table 1 x page 11 page 1 528 562.37 615.10 659.03 ... Since the movement inventory is taken into account at cost, then the cost of shipped products is equal to the product of the forecast for revenue and the share of variable costs in revenue Example According to the opening balance sheet, the cost of inventories of goods in... X 19 days 31 days Since, according to the last reporting period, variable costs in revenue accounted for 90, 8 percent, then the volume of shipment at cost prices will be 581.12 thousand rubles 640 thousand rubles X 90.8% and the volume of production - ... The amount of the company's accounts payable to suppliers at the end of the period can be determined by the following formula Accounts payable at the end of the period Receipt of raw materials x Accounts payable turnover Number of days in
3. On the scope of application of the WACC indicator as a tool for financial calculations
   The above formulas contain a paradox arising from the fact that dividends reduce the value of the company and the wealth of shareholders... Russian Federation only two variables - revenue growth and the degree of state participation in equity capital - show a correlation with... Amount million rubles Share Price of source of capital % Cost of capital % Gr 5 gr Z gr 4
4. Analytical capabilities of consolidated reporting to characterize financial stability
   And Barilenko, the starting point in calculating transfer prices can be the following formula: the transfer price must be equal to the sum of the specific variable costs of transfer products and the specific marginal... The excess of the real production volume over the profitability threshold by the amount of revenue that is necessary to reimburse fixed costs is the margin of financial strength of the consolidated groups that can be determined both mathematically and The specific weights of analytical coefficients are determined by experts and adjusted taking into account the industry specifics of the cycle phase
5. The effect of operating leverage in the margin analysis system
   There are other more complex modifications of the formula for calculating the effect of operating leverage that differ from the one presented by us. However, despite the differences in the algorithms... Despite these objective limitations, if necessary, each enterprise has sufficient opportunities to reduce the amount and share of fixed operating costs. Such reserves include a significant reduction in overhead costs... When managing variable costs, the main guideline should be to ensure constant savings since between the sum of these... The mechanism for applying operating leverage depends on what factors affect the change in sales revenue in the planning period compared to the base dynamics prices or the dynamics of natural sales volume or both factors together As a rule, in practice, revenue
6. Financial security of the company: analytical aspect
   A change in sales revenue leads to an even stronger change in profit, which is explained by the disproportionate impact of fixed and variable costs on the financial result when production and sales volumes change, the higher the share of fixed... A change in sales revenue leads to an even stronger change in profit, which is explained by a disproportionate impact fixed and variable costs on the financial result when production and sales volumes change, the higher the share of fixed costs in the cost of production, the stronger the impact of operating leverage. With sales growth, the share of fixed costs... The integral indicator of financial security is calculated using the following formula where n is the number of indicators that increase is considered as a positive factor for the enterprise Ai ... Ai is the share of the indicator Ki - the value of the indicator, an increase in which is considered as a positive factor for the enterprise ... The decline in oil prices hit the company especially hard Weak points business can be called insufficient stock
7. Improving production cost management through process improvement
   Having analyzed the statistical data presented in the table, it should be noted that the largest share of material costs in total volume costs for the production and sale of products 72.8% is observed... When managing production costs associated with providing a business entity with material resources, an enterprise ordering large quantities of raw materials and materials receives a discount on the price. In addition, fixed costs associated with supplies, for example, costs for loading and unloading operations transport costs ... In addition, fixed costs associated with supplies, such as costs for loading and unloading operations, transport costs, costs for insurance of cargo in transit, etc., are reduced by one unit material resources with... The given analytical relation 1 describes the hyperbolic relationship between production costs associated with providing the enterprise with material resources and the size of their delivery lot and also takes into account the division of these costs into variable and constant components. Evaluating this dependence, any enterprise strives to increase the size of the delivery lot... Using analytical relationships that describe the determination of production costs associated with providing the enterprise with material resources and storing raw materials and supplies in the enterprise’s warehouses, the value of total production costs is calculated using the following formula C RP N n - k N C1 m 3 Analyzing formula 3, you can
8. Analysis of the structure of the monetary capital of an economic entity: problems of formation and ways of optimization (using the example of JSC Uralkhimmash)
   An increase in production costs due to an increase in variable costs creates a minimum gross profit with a downward trend. The latter is fully covered by fixed commercial expenses... In 2016, the situation sharply worsens, the share of equity capital in the structure of sources of financing is reduced and borrowed capital increases. This is caused by a significant... Thus, the entire cash capital of the enterprise - borrowed Analyzing long-term liabilities, we see that the plant does not attract long-term... This means that the price of its own operating capital cannot cover the costs of borrowing, the attraction of which is unprofitable every year since this causes a decrease in the profitability of its own... Since the weighted average cost of capital shows the price paid for attracting various sources of financing, therefore, the lower this price is, the better... According to the formula for calculating the market value of a business, the value of the company will be maximum with an increase in net profit before payment
9. Key aspects of managing an organization's profit
   K i- the price of the i-ro source of funds d i- the share of the i-th source of funds in their total amount n is the number of sources of funds... Let’s check the result using the formula for the present value of free cash flow To do this, we first determine the net operating profit and then calculate... A decrease in the profitability of sales based on net profit with an increase in the profitability of core activities indicates an excess of the organization's other expenses over other income. Let's note the low values ​​​​of the profitability indicators of fixed assets assets and own... Profit is calculated as the difference between revenue from the sale of products in the corresponding prices Вр and its full cost minus the value added tax, VAT and excise taxes... АВС - variable costs for the product VC - variable costs for the volume of output Profit planning does not end
10. The main tools for managing the financial results and current assets of the company
    Its upper limit is determined by the selling price and the lower limit by variable costs. Since marginal income is influenced by many factors, it is impossible to find only decision some radical... Ageeva Electronica about the nuances of fixed costs In our company, to manage fixed costs, operating budgets are used with established limits on... VI the lowest - none competitive advantages presented on the market big number similar products at a lower price or with better characteristics Solution options based on the marginal income index and competitive rating... And for recalculation you can use the following formula Limit of accounts receivable in rubles a Average monthly sales volume 30 days x x Limit... Too high specific weight of receivables in the structure current assets leads to a decrease in the financial stability of the company We
11. Analysis of the financial condition of the enterprise and internal mechanisms for its recovery
    In Russia in these years, almost 70% was ensured by an increase in prices for exported raw materials and a hidden inflationary component. At the same time, in highly developed... America 3% This was largely caused by the low innovative activity of domestic enterprises, which is most fully characterized by the share of enterprises’ expenses on in-house R&D in sales volume Russia is not behind this indicator... Ensure the generation of its own financial resources it is possible through the implementation of the following financial recovery measures; optimization of pricing policy; reduction of fixed and variable costs; minimization of tax payments in relation to the amount of income and profit of the enterprise; accelerated depreciation... The simplest model of sustainable economic growth of an enterprise can be represented as the formula ΔOR PE KPP A KOA OR SC where ΔOP is the possible rate of volume growth
12. Current issues and modern experience in analyzing the financial condition of organizations - part 4
    They represent the technological level of production, the risk of supply infrastructure, changes in supplier prices, disruption of deliveries, etc. banking risks where accounts are opened, business reputation consisting... The inflow in 2014 amounted to 530,645 thousand rubles, which is 63,375 thousand rubles more than in 2013. The share of this indicator in the total volume of all cash receipts amounted to 72.42% in 2013... Total assets 26 Depending on the actual values ​​for each coefficient, we will determine the value of the variable The value of the coefficient Based on the data obtained, we will calculate a comprehensive assessment indicator financial condition corporate client... The standard value of the return on equity indicator should be focused on the level of bank deposit interest and is determined by the following formula R n to αd 1 αnp 34 where R n to is the normative value... From commercial and administrative expenses of the Kyrgyz Republic and UR normative level of profit from sales Pn Vn S KR UR

Specific gravity and its calculation is one of the most frequently used indicators. Its calculation is used in statistics, economics of an organization, analysis of financial business activities, economic analysis, sociology and many other disciplines. In addition, the specific gravity indicator is used when writing analytical chapters of coursework and dissertations.

Initially, specific gravity is one of the ways statistical analysis, or rather even one of the varieties of relative quantities.

The relative size of the structure is the specific gravity. Sometimes the specific gravity is called the share of the phenomenon, i.e. This is the proportion of an element in the total volume of the population. The calculation of the share of an element or specific gravity (as you like) is most often carried out as a percentage.

//
Formula for calculating specific gravity

The formula itself can be presented in different interpretations, but its meaning is the same and the principle of calculation is the same.

Two important rules:

— The structure of the phenomenon should always be equal to 100%, no more, no less, if adding the fractions of 100 does not work out, then do additional rounding, and the calculations themselves are best done with hundredths.

- The structure of what you are calculating is not so important - the structure of assets, the share of income or expenses, the share of personnel by age, gender, length of service, education, the share of products, the structure of the population, the share of costs in the cost - the meaning of the calculation will be the same, divide the part by the total, multiply by 100 and get the specific gravity. Do not be afraid different words in the text of the problem, the calculation principle is always the same.

Example of specific gravity calculation

We check the sum of the shares ∑d = 15.56+32.22+45.56+6.67 = 100.01%, with this calculation there is a deviation from 100%, which means it is necessary to remove 0.01%. If we remove it from the 50 and older group, the adjusted share of this group will be 6.66%.

We enter the obtained data into the final calculation table

All direct problems for determining specific gravity have this calculation principle.

Complex structure - There are situations when the source data presents a complex structure, and several groupings are made within the phenomenon. The object is divided into groups, and each group, in turn, is not yet a subgroup.

In such a situation, there are two ways to calculate:

– either we calculate all groups and subgroups according to a simple scheme, divide each number by the final data;

- either we count groups from the general given, and subgroups from the value of the given group.

We use a simple structure calculation. We divide each group and subgroup by the total population. Using this method of calculation, we find out the share of each group and subgroup in the total population. When checking, you will only need to add up the groups - in this example, the urban and rural population in the total number, otherwise if you add up all the data, the sum of the shares will be 200%, and a double count will appear.

We enter the calculation data into the table

Let's calculate the share of each group in the total population and the share of each subgroup in the group. Share of urban and rural population in the total population will remain the same as in the calculation above 65.33% and 34.67%.

But the calculation of the shares of men and women will change. Now we will need to calculate the proportion of men and women in relation to the size of the urban population or rural population.

That's all. Nothing complicated or difficult.

Good luck to everyone in their calculations!

If something in the article is not clear, ask questions in the comments.

And if suddenly someone finds it difficult to solve problems, contact the group and we will help!

4. The share of material costs in the cost of production

where is the total cost of manufactured products (works, services) of the enterprise, million rubles/year.

It reflects not only the level of use of material inputs, but also the structure of production - whether its production is material-intensive or not.

5. Material input utilization rate ,

where is the actual amount of material costs for the production and sale of products (works, services) of the enterprise, million rubles/year;

– the planned amount of material costs, recalculated to the actual output of products (works, services) of the enterprise, million rubles/year.

It shows how economically material resources are used in the production process: whether they are overused or not.

Particular indicators of the efficiency of using material resources and the algorithm for their calculation are given in Table. 2.

Table 2 Particular indicators of the efficiency of use of material resources

3. Analysis of material consumption of products

In the process of analysis, they study:

1. implementation of the plan and dynamics of indicators of the use of material resources: determine the percentage of plan implementation, absolute and relative deviation from the plan, basic and chain growth and increment rates;

2. reasons for deviations;

3. factors causing changes in the total material consumption (material productivity) of products, and their impact on the identified deviation;

4. In-production reserves for saving material resources and developing measures for their implementation.

multiple: ME = MZ / TP;

multiplicative: ;

additive:

where is the ratio of all material costs and direct material costs;

Material consumption of products based on direct material costs, rubles;

Material consumption of products for other materials, rub.

Method 1

Let's consider a multiplicative factor model.

It shows that the indicator of the total material intensity of products is influenced by the following first-order factors:

1. Change in the ratio of all material costs and direct material costs;

2. Change in the material intensity of products based on direct material costs.

The influence of first order factors can be calculated various methods: chain supports, absolute and relative differences, logarithm and integration, etc. We use the method of absolute differences (Table 8.3).

Factors of the second and subsequent orders include factors that influence changes in the material intensity of products in terms of direct material costs.

The material intensity of products based on direct material costs can be calculated using the formulas:

(option 1);

(option 2),

where is the number of i-th products, pcs./year;

Specific direct costs j's material resources for the production of the i-th product, thousand rubles/kg;

Consumption level (consumption rate) of the j-th material resources for the i-th product, kg/piece;

Wholesale price of the i-th product, thousand rubles/piece;

Selling price per unit of consumption of the j-th material resources consumed by the i-th product, thousand rubles/kg;

Specific weight i's products in the total cost of their production, in shares,

where is the volume of the i-th and all products produced by the enterprise, respectively, million rubles/year;

Specific material consumption of the i-th product based on direct material resources, rubles/piece.

From the above formulas it is clear what factors influence the change in the material intensity of products in terms of direct material costs.

The influence of these factors on changes in the material intensity of products based on direct material costs can be calculated using the method of chain substitutions (Tables 3 and 4).

Table 3

Algorithm for calculating the influence of factors

changes in the total material consumption of products

Option 1

Algorithm for calculating the influence of factors on change

total material consumption of products

Option 2

Method 2

In accordance with this methodology, the general indicator of material intensity of products is indicated by the influence of changes in particular indicators of material intensity: raw material intensity of products (), semi-finished product intensity (), fuel intensity of products (), energy intensity of products () and material intensity of products for other material costs ().

With the additive type of factor models, the influence of factor indicators of the first level on the effective indicator is determined by direct calculation by comparing the corresponding actual indicators with their basic value (with the plan, the fact of the previous year).

Each of the first-order factors is influenced by the same second- and third-order factors as general indicator material consumption of products, considered in method 1 (options 1 or 2).

Second-order factors according to option 1 include changes:

1. structure of manufactured products;

2. the level of corresponding material costs for individual products, characteristic of a given particular indicator of the material intensity of products (raw materials, or semi-finished products, or fuel, or energy and other material costs);

3. wholesale prices per unit of consumption of relevant material resources;

4. selling prices for products.

The methodology for analyzing the influence of second- and third-order factors (specific material intensity) on changes in the corresponding partial indicators of product material intensity is similar to that considered in option 1 or 2 with the only difference that here, when analyzing second-order factors, the following are taken into account:

not all direct material costs, but their specific types, depending on the impact of which particular indicator is assessed on the change in the general effective indicator of material intensity;

changes in prices not for all material resources, but for specific types of them.

Let's consider the methodology for analyzing second-order factors for a general indicator of material intensity of products using the example of semi-finished product capacity.

The overall change in the effective indicator of material intensity of products due to its semi-finished product capacity:

where is the planned and actual semi-finished product capacity, r.

,

where , - planned and actual number of i-th products, pcs./year;

- planned and actual specific semi-finished product capacity of i-th products, thousand rubles/piece;

- planned and actual quantity of j-th semi-finished products spent on i-x production products, pcs.;

- planned and actual selling price of the j-th semi-finished product and component used for the production of the i-th product, thousand rubles/piece;

Planned and actual selling price of the i-th product, thousand rubles/piece;

The influence of second-order factors on the change in semi-finished product capacity, and, consequently, in the material intensity of products, is calculated using the chain substitution method.

Method 3

In accordance with this methodology, the analysis of product material intensity is carried out using a multiple factor model:

Where the sum of direct (variable) and fixed material costs, thousand rubles/year.

As a result, the material intensity of products depends on the same factors as the material intensity of products for direct material costs according to method 1 (options 1 or 2), and the amount of fixed material costs. The influence of these factors on changes in the total material intensity of products is determined by the method of chain substitutions.

Then the change in the total material intensity of products (according to option 1 of method 1) due to changes:

1. Structures of manufactured products

2. Specific direct j-th material costs for the i-th product, total

2.1. Consumption level (consumption rate) of the j-th material resources for the i-th product, total

2.2.Wholesale price per unit of consumption of the j-th material resources for the i-th product, total

3. Amounts of fixed material costs

4.Wholesale price for the i-th product

LITERATURE

1. Gruzinov V.P., Gribov V.D. Enterprise Economics: Textbook. manual – M.: Finance and Statistics, 2005. – 208 p.

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