In the process of business, an entrepreneur constantly has to make decisions about the price at which products will be sold, about variable and fixed costs, about the acquisition and use of resources. To do this, it is necessary to accurately and reliably organize cost and profit levels.

All management models undertaken in market conditions are based on studying the relationship between costs, production volume and profit. Special analysis helps to understand the relationship between product price, production volume, variable and fixed costs. It allows you to compare different options for product prices and profit, as well as find the most favorable relationship between variable, fixed costs, price and production volume. This can be achieved in different ways: reduce the sales price and accordingly increase the sales volume; increase fixed costs and increase volume; proportionally change variable, fixed costs and production volume. Sometimes an analysis of the relationship between costs, production volume and profit ( WITHV R-analysis, Cost -Volume -Profit) is interpreted more narrowly as an analysis of the critical point.

Under critical is understood as the point of production volume at which costs are equal to revenue from the sale of all products, i.e. where there is no profit or loss. This point is also called the “dead point” or break-even point.

To calculate it, you can use three methods: equations, marginal profit and graphical representation.

Equation method

The following ratio of revenue, costs and profit is taken as the initial equation for analysis:

Revenue – variable costs – fixed costs = profit.

If revenue is represented as the product of the selling price of a unit of product and the number of units sold, and costs are recalculated per unit of product, then at the point of critical production volume we will have:

Q cr·P·Q crVC-FC=Q. (1)

Based on this, we determine the number of units of production that must be sold to reach the critical point:

Where Q cr – volume of production at the critical point (number of units);

R – unit price;

V.C. specific variable costs per unit of production;

F.C. fixed costs.

Let's consider this method using a conditional example. The company plans to sell its products at a price of 500 den. units, fixed costs amount to 70,000 den. units, specific variable costs per unit of production – 300 den. units At the break-even point, profit is 0, then

500 X - 300 X - 70,000= 0

200 X = 70,000

X=350

Thus, when selling 350 units. products, the enterprise will reach a point at which profits and losses are equal.

350,500 = 175,000 den. units

WITHV.P.-analysis can be used to determine the volume of sales required to obtain the desired amount of profit. Let's assume in our conditional example that the company wants to achieve a profit of 40,000 den. units What should be the volume of production and sales? This problem can be solved using the equation method.

At the break-even point, as is known, revenue is equal to the sum of fixed and variable costs. Therefore, to calculate a given amount of profit, you need to add it to the amount of costs:

Revenue = variable costs + fixed costs + profit.

Thus, a given amount of profit can be obtained with a sales volume of 550 units, which in monetary terms is

550,500 = 275,000 den. units

Marginal profit method is a modification of the equation method.

Marginal profit is the difference between revenue from sales of products and variable costs, i.e. This is a certain amount of funds necessary, first of all, to cover fixed costs and generate profit for the enterprise. Marginal profit per unit of product can also be represented as the difference between the selling price of a unit of product and specific variable costs. The contribution margin per unit represents the contribution of each unit sold to covering fixed costs.

Transformation of formula (2) reveals the relationship between production volume and relative marginal income:

Where d – relative level of specific variable costs in the product price (d =V.C./P);

(1- d) – relative marginal profit per unit of sales volume.

In our example, the contribution margin per unit is 500 - 300 = 200 den. units, and the break-even point is 70,000: 200 =350 units.

Graphical method gives a clear idea of WITHV.P.-analysis and comes down to constructing a comprehensive graph “costs – production volume – profit”.

In a rectangular coordinate system, a graph of the dependence of costs and income on the number of units of production is plotted (Fig. 8).

Rice. 8. Graph of behavior of costs, profits and sales volume

Data on costs and income are displayed vertically, and the number of units of production is displayed horizontally. The order of plotting is as follows:

1. To plot a line of variable costs ( VC), choose any volume, let’s say 500 units. and find the expense point corresponding to this volume: 300,500 =150,000 (point A). We draw a line of variable costs through points 0 and A.

2. To plot the fixed cost line ( TS), mark a point on the ordinate axis corresponding to 70,000 units. (dot IN), and from the point A put 70,000 units up. (point C). Using points IN And WITH, We draw the line of fixed costs parallel to the line of variable costs. Line Sun shows the total cost.

3. To plot the revenue line ( TR), let's take the same conditional sales volume (500 units). Let's mark point D, obtained by multiplying the price of a unit of production by volume (500,500 = 250,000 monetary units). We draw the revenue line through points 0 and D.

Critical point (breaking point) 1 is formed at the intersection of the revenue line 0D and the line of gross (total) costsBC . At the point of critical production volume K there is no profit and no loss.

1 In practice, this point is often referred to as VER (abbreviation “ break - even - point "), i.e. breaking point.

To the left of the critical point is the shaded area of ​​net losses, which is formed as a result of the excess of fixed costs over the marginal profit. To the right of it is the shaded area of ​​net profits. For each value Q(number of units of production) net profit is defined as the difference between the marginal profit and fixed costs.

The projection of point K onto the x-axis gives the critical volume of production in physical units of measurement (pcs. m, kg).

The projection of point K onto the y-axis gives the critical volume of production in value terms.

The given graphical dependence of costs, profits and sales volume allows us to draw important conclusions for the enterprise:

1. An enterprise can make a profit (revenue minus fixed and variable costs) only if it sells a larger volume of products than the critical point K.

2. TochkaK , located at the intersection of the gross cost curve (TS) and sales revenue curve (TR), is called the critical point, upon passing through which all costs are recovered and the enterprise begins to make a profit.

3. Point of intersection of the fixed cost curve (FC) and the marginal income curve shows the volume of production after which the return on fixed costs occurs.

4. With an increase in prices for manufactured products, the minimum volume of production, which corresponds to the critical point, decreases, and when the price decreases, it increases.

5. With an increase in fixed costs, the minimum production volume corresponding to the break-even point increases.

6. Maintaining a break-even production volume with an increase in variable costs is possible, all other things being equal, by increasing the minimum production volume.

When conducting CVP- analysis conditionally accepts a number of tolerances that limit the accuracy and reliability of the analysis results: production volume is equal to sales volume; the price per unit of goods sold, as well as the shares of variable and fixed costs remain unchanged; a single type of product is produced, etc.

To the contents of the book: Prices and pricing

See also:

Calculation of the break-even point is used in various cases, for example, when determining investment risks. The essence of the method is to determine the minimum acceptable level of production (sales, services) at which the enterprise will break even.

In modern economics, the calculation of the break-even point in various modifications is widely used. It can be used to determine the risk of an investment project.

The essence of this method is to determine the minimum acceptable (critical) level of production of products (sales, services) at which the enterprise will break even. To run a successful business, you need to know exactly how much product the company needs to sell to cover all the costs of its production.

With a smaller volume of production and sales of products, the enterprise will be at a loss, with a larger volume, it will make a profit. In addition, the lower the calculated critical production level, the more stable the enterprise will be in the face of a possible reduction in sales markets.

The break-even point can be determined graphically and analytically. When constructing graphs, production volume is plotted along the horizontal axis, and production costs are plotted along the vertical axis, with separate constants and variables, and income.

It is assumed that sales occur evenly, prices for products and raw materials do not change over the period of time under consideration; when sales volume changes, variable costs per unit of production are constant; Fixed costs do not change within the specified sales volume range; the entire volume of manufactured products is sold. As a result of the constructions, graphs of fixed and variable costs, gross costs, and sales revenue are obtained. The point of intersection of the revenue and gross costs graphs will be the break-even point.

Let's consider the option of analytical calculation. The break-even point is the volume of production at which the income received covers all the costs and expenses of the enterprise, but does not provide a profit, that is, the profit is zero.

Here, just as in the graphical method, when making calculations we take into account that all produced products will be sold, that is, the production volume corresponds to the sales volume.

Revenue from product sales is calculated using the formula:

1) Vr = Hypost + Iper + P, where:

• Вр – revenue from product sales;
• Ipost – fixed costs;
• Iper – variable costs;
• P – profit.

The values ​​of revenue and costs must relate to the same period of time - month, quarter, year. As a result of the calculations, we will obtain the break-even point value for the same period of time.

At a critical volume of production (sales), i.e. at the break-even point, profit is zero, therefore:

2) Vr = Hypost + Iper

Considering that sales revenue is equal to the product of sales volume and product price, and since we are interested in the critical volume of production, we will use it in the calculations, therefore:

3) Vr = Tb × C, where:

• Tb – break-even point, or critical volume of production (sales) of products in natural units (in pieces);
• P – unit price.

The sum of variable costs will be equal to the product of average variable costs per unit of production and the volume of production (sales), which, as already mentioned, is equal to the critical volume. Formula 2) takes the form:

4) Tb × C = Hypost + ISper × Tb, where:

• ISper – average variable costs per unit of production.

From here we can express the critical volume of production, or the break-even point in physical terms, or in units of production:

5) Tb = Hypost / (C - ISper)

The break-even point in monetary units (Tbd) can be calculated using the formula:

6) Tbd = Vr × Ipost / (Vr − Iper)

One of the disadvantages of the method is the lack of accounting for tax payments. Taking the calculation of the break-even point as a basis, we can, by analogy, calculate the volume of production to obtain the planned (target) profit.

If the enterprise does not change the volume of production (sales), does not expand or contract, then a low break-even point will be a criterion for the successful operation of the enterprise. If, under such conditions, the break-even point increases, this will be a signal of a deterioration in the financial position of the enterprise.

However, in practice, the operating conditions of an enterprise may change, and an increase in the break-even point may be caused by various reasons. For example, expansion of production will inevitably lead to an increase in costs: costs for maintenance and repair of equipment, rental of new premises increase, the number of working personnel increases and, consequently, labor costs, etc.

The enterprise, due to an increase in production volumes, will have a new break-even point, higher.

There is a proportional relationship between the size of a company's turnover and the size of its break-even point. For example, for a small trading enterprise, the break-even point may be hundreds of times less than the corresponding value for a large trading company. You can compare their stability on the market in a slightly different way.

By calculating the break-even point, you can determine the margin of stability (margin of safety) of the enterprise - the degree to which the volume of production exceeds the critical volume, or, in other words, how far the enterprise is from the break-even point. This indicator demonstrates the viability of the enterprise.

Calculation of safety margin in monetary units:

7) ZAP = (Br − Tbd) / Bр × 100%

Calculation of safety factor in natural units:

8) ZAPn = (Рн − Тbn) / Рн × 100%, where:

• Рн – volume of product sales in physical quantities.

The margin of safety is often a more objective characteristic than the break-even point. Having determined this indicator, you can find out how close the enterprise is to the border beyond which there will be losses.

The higher the safety margin value, the more resistant the enterprise is to adverse changes in the market. The value of the safety margin allows one to fairly objectively compare enterprises of different sizes and with different volumes of products sold, as well as assess the financial position of any one enterprise over different periods of time.

P Qk - Zvar Qk = Zconst; Qk (P - Zvar) = Zconst;

Marginal income for the entire output is determined as the difference between revenue and the amount of variable costs.

2. Calculation of the critical volume of sales revenue. We multiply the previous equation by the price and get the necessary formula:

3. Calculation of the critical level of fixed costs. The initial revenue formula is used for calculation:

N = Zconst + Zvar
From here we have:

Zconst = N - Zvar = P Qk - Zvar Qk = Qk(P - Zvar) = Qk d
From the last formula, you can determine the amount of fixed costs if the level of marginal income is specified as a percentage of the price of a tourism product or as a percentage of sales volume (revenue). Then the formula for calculations will look like:

If the relationship between the amount of marginal income and revenue is known (or between the amount of marginal income per unit of tourism product and the price of the tourism product), then the minimum price of the product can be determined by the formula

6. Calculation of planned volume for a given amount of planned (expected) profit. If fixed costs, unit price, variable costs per unit of product, as well as the amount of estimated (desired) profit are known, then sales volume is determined by the following formula:

This formula follows directly from the definition of marginal income as the sum of fixed costs and planned profit.

7. Calculation of sales volume that gives the same profit for different types of tourism products. The algebraic solution to the problem is contained in the following formula (analysis of two options):

(P1 - Zvar1) Qk - C1 = (P2 - Z var2) Qk - C2
from which follows the calculation of the sales volume:

Qk=	C2 - C1 d2 - d1

Where C1, C2 are fixed costs for various options;
d1, d2 - marginal income per unit of tourism product for various options.

Using direct costing, we will conduct a break-even analysis using a specific example.

Example. One enterprising student decided to make money by selling souvenirs to tourists - nesting dolls. After making inquiries, she learned that she would need to pay 10 rubles for a seller’s license. and that the rent for a place for trading will be 140 rubles. For one nesting doll with the right to return unsold goods, a student must pay 3 rubles. The student decided that the appropriate price for the nesting doll would be 8 rubles.

Naturally, she was concerned about whether this enterprise would be profitable. As a first step, she decided to calculate the number of nesting dolls that needed to be sold in order not to incur losses:

Revenue from sales (sales) = Variable expenses + Fixed expenses + Profit (loss)

Since at the break-even point profit (loss) is zero, then

Revenue from sales (sales) = Variable expenses + Fixed expenses

If we denote the number of nesting dolls that must be sold in order not to incur losses by X, we get

8 X = 3 X + 150 RUR where Sales = Selling price (8 rubles) X; Variable costs = Variable costs per unit of goods (3 rubles) X;

From the equation we get 5 X = 150 rubles, hence X = 30 pcs.

Thus, in order not to incur losses, you need to sell 30 nesting dolls. The required number of nesting dolls sold is important information, since the student needs to estimate the likelihood of such a quantity of demand that would make the sale profitable.

Suppose a student decides that she needs a profit from sales in the amount of 400 rubles. How many nesting dolls do you need to sell to achieve this goal?

Revenue from sales (sales) = Variable expenses + Fixed expenses + Profit

8 X = 3 X + 150 rub. + 400 rub.;

X (8 - 3) = 550 rub.

Hence X = 110 pieces. So, selling 110 nesting dolls will give a profit of 400 rubles.

This approach can be used at enterprises selling one type of product (work, service). In practice, an enterprise sells many products, and analysis of break-even sales in physical terms becomes useless, so sales volume is calculated in monetary terms.

Suppose a student decided to sell, in addition to nesting dolls, products from Gzhel, Khokhloma and Vologda lace. If we denote sales revenue in rubles at the break-even point by Y, we get:

Y= Share of variable expenses Y+ Fixed expenses;

Y = 0.375 Y + 150 rub.
The share of variable expenses (D) is determined from the proportion:

3 rub. - D 8 rub. - 1

D = 3 rub. 1/8 rub. = 0.375

Solving the equation, we get 0.625 U = 150 rubles. Hence Y = 240 rubles, i.e. the sales volume at the break-even point is 240 rubles.

In Fig. 3.2 reflects the results obtained above. The different behavior of variable (production) and fixed (periodic) costs is clearly visible.

The lower the level of fixed costs, the less sales volume is needed to cover them, and the lower the break-even point.

At the break-even point:

Sales 240 rub. (100%)
Fixed costs 150 rub. (62%)
Variable costs 90 rub. (38%)
Profit 0

Another break-even analysis technique that can provide additional insight into the relationship between sales volume, costs and profit is the marginal income method.

Marginal income is what remains of the net selling price after variable costs have been subtracted. From the marginal income, fixed expenses must first be reimbursed, and the remainder will be profit from sales.

The selling price of one nesting doll is 8 rubles.
Variable costs for one nesting doll are 3 rubles.
Marginal income 5 rubles.

Since each unit of production (matryoshka) covers fixed costs and then brings a profit from sales in the amount of 5 rubles, the break-even point in units of production will be equal to:

Thus, after the sale of 30 nesting dolls, fixed (periodic) expenses will be reimbursed and each additional unit of production sold will bring a marginal profit equal to 5 rubles.

Let us recall another definition of marginal income: marginal profit- This is additional income from the sale of one additional unit of product. When expressing the break-even point in valuation, the formula does not use the marginal profit, but the marginal profit ratio.

Marginal profit ratio- percentage calculated as follows:

The break-even point in value terms is calculated as follows:

Note that break-even analysis cannot be effectively used in cases of sharp and frequent fluctuations in sales prices and production costs.

From a simple example, let's move on to more general conclusions that can be drawn from break-even analysis.

Leverage margin analysis. Fixed (recurring) expenses are closely related to the “leverage” indicator. The term "leverage" comes from the word "lever", meaning "lever".

Archimedes said: “Give me a point of support, and I will change the world.” They are told about the possibilities of leverage in physics. In fact, in both physics and finance, the possibilities of leverage are not so great, although they are significant.

Fixed expenses of an operating enterprise are a basic element of the concept of operating leverage. As long as the profit received by the enterprise is insufficient to cover fixed costs, it suffers losses. Once production volume has been reached to cover fixed costs, any increase in production volume ensures an increase in profits.

Let's consider the effect of operational (production) leverage using an example.

Example. The company has the following cost structure: fixed costs - 100 thousand rubles; share of variable costs - 60%

Table data 3.2 shows profit (loss) at increasing sales levels and relative changes in sales volume and profitability.
Table 3.2 Dependence of profit on changes in sales volume

According to the given data, starting from the break-even point, as a result of the first increase in sales by 20%, there is a significant increase in profit, since the increase starts from zero. The next 20% increase in sales volume increases profits by 120% over the previous level, but further growth in sales volume increases profits by only 65% ​​compared to the previous level.

The leverage effect decreases as sales increase above the breakeven level because the base against which the increase in profits is compared gradually becomes larger. Leverage, of course, works in both directions. Note that as a result of a drop in sales volume from 200 to 100 thousand rubles, i.e. by 50%, the company suffers losses of three times the amount.

An important conclusion to draw from this example is that businesses operating close to the break-even point will have a relatively large proportion of changes in profit or loss for a given change in volume. Above the break-even point, this variability will, of course, be desirable; below it, it can lead to unfavorable results that are significantly worse than those reflecting changes in sales volume alone.

Operating leverage formula:

So, sales growth changes operating leverage, which decreases as we move away from the break-even point because fixed costs become relatively smaller compared to sales and variable costs. Operating leverage shows the degree of influence of efforts to increase sales on the growth of profits from sales of products (works, services). If the firm's operating leverage is large, then even a small increase in sales volume will lead to a significant increase in profits, but at the same time, a small decrease in sales volume can negate profits.

Thus, although a business may make fixed costs to increase capacity or reduce variable costs, it often makes sense to reduce fixed costs to reduce the risk associated with a high break-even point.

Financing leverage (interest - charges leverage). This type of leverage occurs when a firm borrows at interest.

Financing leverage formula:

Combined leverage(combined leverage). To measure the combined impact of both types of leverage, an estimate using the combined leverage formula is used:

Direct costing is of great importance for managing and analyzing the activities of an enterprise, in particular for making decisions on assortment policy, as well as on closing or declaring bankruptcy in the event of unprofitable activities.

Let's look at an example of how the use of direct costing can contribute to making decisions about the range of tourism products sold.

According to the table. 3.3, tourism product II has low profitability (profitability). However, before abandoning the formation and sale of this tourism product, it is necessary to conduct the following analysis. To make a profit, it is important that the amount of revenue exceeds the amount of variable costs.

To do this, it is advisable to use indicators such as coverage amount and coverage ratio.
Table 3.3 Indicators of the financial and economic activities of the company

No. P/P	Indicators	Types of tourism products	Total
I	II	III
	Sales volume, pcs.
	Sales price, rub.
	Sales revenue, thousand, rub. (item 1 x item 2)			22,5	124,5
	Variable costs for the formation of a tourism product, thousand, rub.
	Total amount of variable costs, thousand rubles.
	Average variable costs, thousand rubles. (clause 4/clause 1)
	Average coverage*, rub. (clause 2 - clause 6)
	Fixed costs for the reporting period, thousand, rub.
	Fixed costs**, thousand, rub. (item 4 x item 8 / item 5)	3,4	11,2	3,4
	Average fixed costs, rub. (clause 9/clause 1)
	Total cost of a unit of tourism product, rub. (clause 10 + clause 6)
	Gross costs, thousand, rub. (item 4 + item 9) 114	21,4	71,2	21.4
	Profit from sales, thousand, rub. (clause 3-clause 12)	8,6	0,8	1,1	10,5
	Profit from the sale of one tour package (clause 2 - clause 11)

* The average coverage, or marginal profit, is the additional income from the sale of one additional unit of the tourism product.
** The distribution of fixed costs by type of tourism product is made in proportion to variable costs.

Coverage amount is the difference between sales revenue and the total amount of variable costs. Calculating the amount of coverage allows you to determine how much money a tourist organization earns by creating and selling a tourism product in order to recoup fixed costs and make a profit.

Coverage factor is called the share of the amount of coverage in sales revenue or the share of the average amount of coverage in the price of a tourism product.

The coverage ratio is determined as follows:

In order to determine at what volume of sales the gross costs of the enterprise will be repaid, it is necessary to calculate the break-even point, which is understood as such sales revenue or such volume of sales of tourism products that ensure coverage of all costs and zero profit.

Sales revenue corresponding to the break-even point is called threshold revenue, and the volume of sales (sales) at the break-even point is threshold sales volume(sales).

Let's use the break-even point formula:

So, the break-even point in value terms is calculated as the ratio of fixed costs to the coverage ratio, and in physical terms - as the ratio of fixed costs to the average coverage rate.

If a tourist organization receives sales revenue greater than the threshold revenue (124.5 thousand rubles - 78.6 thousand rubles), then it operates profitably. To assess how much actual revenue exceeds break-even revenue, it is necessary to calculate the margin of safety (percentage deviation of actual revenue from the threshold) using the following formula:

Safety margin=

(Actual revenue - Threshold revenue)x100% Actual revenue

=

(RUB 124.5 thousand - RUB 78.6 thousand) x100% RUB 124.5 thousand

=36,9%

To determine the impact of changes in sales revenue on changes in profit, the operating leverage indicator (production leverage) is calculated using the formula:

The higher the production leverage effect, the riskier the firm's position in terms of profit volatility. Since the company has in its assortment tourism product II with low profitability at full cost, let’s see how the organization’s profit will change if we abandon this type of tourism product. In case of refusal to form and sell tourism product II, sales revenue will be reduced by the amount of revenue from the sale of this product: 124.5 thousand rubles. -- 72 thousand rubles. = 52.5 thousand rubles.

At the same time, the gross costs of the enterprise will also be reduced by the amount of variable costs necessary for the formation of tourism product P, by the amount of 54 thousand rubles. (114 thousand rubles - 60 thousand rubles). Since fixed costs do not depend on sales volume, refusal to form tourism product II will not affect their value. So, in case of refusal to formulate tourism product II, tourism organization will have losses: -1.5 thousand rubles. (52.5 thousand rubles - 54 thousand rubles). And the total losses will be equal to 2.3 thousand rubles. (0.8 thousand rubles + 1.5 thousand rubles), where 0.8 thousand rubles. -direct lost profit.

Thus, having information only about the full cost, you can make the wrong decision and lose profit. Using direct costing allows you to avoid such mistakes and make reasonable management decisions.

According to the table. 3.3, the average coverage for tourism product III is even lower than for tourism product P. Therefore, with a reduction in demand in the tourism market, it is more profitable for a company to abandon the formation of tourism product III than other types of tourism products.

These are the main principles of costs and profit optimization in the direct costing system.

There are no ideal systems or methods. Each of them has its own advantages and disadvantages. The main task is to understand the features of each method in order to neutralize the negative aspects and make the most of their positive advantages.

Note that in most Western enterprises the direct costing system is used in parallel, taking into account the full cost.

Modern domestic companies that prefer accounting based on economic indicators find in the process of work that costing based on direct costs seems to be a better method than costing with full distribution of costs. Dividing costs into fixed and variable allows you to control variable cost items based on their relationship with each unit of production, and fixed cost items based on taking into account their actual total value for the reporting period. Costing based on variable costs allows you to control and establish the level of profitability and calculate such a cost, which in today's conditions of the enterprise's operation in the market could provide it with a certain profit. Combining methods of cost calculation, accounting of production results and their analysis allows you to make reasonable management decisions in a competitive environment.

So, based on the completeness of including costs in the cost, there are two ways to group and include costs in the cost of services. Let's look at them with an example.

Example. The tour operator has the following economic performance indicators:

balance of generated tourist and excursion packages at the beginning of the month	-
generated tourist and excursion packages in the reporting period, in physical units	900 pcs.
balance of generated tourist and excursion vouchers at the end of the reporting period, in physical units	1000 pcs. - 900 pcs. = 100 pcs.
revenue from the sale of tourist and excursion packages excluding VAT	810 thousand rubles.
expenses of the main production for the formation of tourist and excursion packages in the reporting period	450 " "
general production expenses in the reporting period	4 " "
general business expenses in the reporting period	60 " "
business expenses in the reporting period	70 " "
including advertising costs	50 " "
We group costs using the full cost method:
direct costs	450 " "
indirect costs	4 thousand rubles. + 60 thousand rub. = 64 " "
full cost of creating a tourism product	450 thousand rubles. + 64 thousand rub. = 514 " "
cost of one tourist excursion package for the reporting period	514 thousand rubles/100 pcs. = 514 RUR/pcs.
We group costs using the “direct costing” method:
variable costs	450 thousand rubles. + 4 thousand rub. = 454 thousand rubles.
fixed costs	60 " "
reduced cost of creating a tourism product	454 " "

The cost of one tour package for the reporting period is 454 thousand rubles/1000 pcs. =454 RUR/pcs.

The cost of sales of services for the reporting period, calculated in the traditional way, will be: 514 rubles/piece. x 900 pcs. = = 462.6 thousand rubles.

Direct costing method: 454 RUR/piece - x 900 pieces. = 408.6 thousand rubles.

The cost of tourist and excursion packages, which will be allocated to the balance of annual production at the end of the reporting period:

· method of calculating the full cost: 514 thousand rubles - 462.6 thousand rubles. = 51.4 thousand rubles;

· using the "direct costing" method: 454 thousand rubles. - 408.6 thousand rubles. = = 45.4 thousand rubles.

For tax purposes, we will calculate advertising expenses in excess of the norm, which are not included in the cost of tourist excursion packages. Please note that the cost of the generated tourism product I is exempt from VAT. 50 thousand rubles. - 810 thousand rubles. x 6% = 50 thousand rubles. - 48.6 thousand rubles. = = 1.4 thousand rubles.

Profit from sales, calculated in the traditional way, will be: 810 thousand rubles. - 462.6 thousand rubles. - 70 thousand rubles. = = 277.4 thousand rubles.

Direct costing method: 810 thousand rubles. - 408.6 thousand rubles. - - 60 thousand rubles. - 70 thousand rubles. = 271.4 thousand rubles.

Gross profit serves as the basis for the formation of an object of taxation by income tax, this reveals the tax aspect of the concept of “cost”.

In our example, gross profit consists only of profit from the sale of services.

When determining income tax, the taxable profit base is first adjusted to the amount of advertising expenses in excess of the norm:

1. 277.4 thousand rubles. + 1.4 thousand rub. = 278.8 thousand rubles;

2. 278.8 thousand rubles. x 0.35% = 97.58 thousand rubles.

When calculating using the “direct costing” method, the income tax will be:

1. 271.4 thousand rubles. + 1.4 thousand rub. = 272.8 thousand rubles;

2. 272.8 thousand rubles. x 0.35% = 95.48 thousand rubles.

The company's profit tax savings when using the direct costing method will be: 97.58 thousand rubles. - 95.48 thousand rubles. = = 2.1 thousand rubles.

Distribution of indirect costs

Tax legislation puts forward the requirement for separate accounting of production and sales costs by type of activity and type of product (work, service). This requirement is contained in the Instruction of the State Tax Service of the Russian Federation dated August 10, 1995 No. 37 “On the procedure for calculating and paying the income tax of enterprises and organizations to the budget” and in the Instruction of the State Tax Service of the Russian Federation dated October 11, 1995 No. 39 “On the procedure for calculating and paying value added tax budget.

The need for separate cost accounting is determined by a number of reasons:

· different income tax rates apply for different types of activities - the income tax rate for tour operator activities is 30%, the income tax rate for intermediary operations, i.e., for travel agency activities, is 38%;

· to confirm the right to a benefit for value added tax and income tax, Instruction of the State Tax Service of the Russian Federation No. 37 establishes that if an enterprise has several types of activities for which different income tax rates are established, for example, a tourist organization sells its own vouchers (tour operator activities ) and sells other people's tourist vouchers under intermediary agreements (travel agency activities), then income tax is calculated on the profit from each type of activity at the appropriate rates, regardless of the results of the activity as a whole.

An accountant of an enterprise carrying out several types of activities, the profits from which are taxed at different income tax rates, must ensure:

· separate accounting of sales revenue for different types of activities;

· separate accounting of direct costs;

· distribution of indirect (general production and general economic) expenses for various types of activities.

Example. The region has the following income tax rates, %:

Revenue from sales of products for core activities for the reporting period, including VAT - 300 thousand rubles, including VAT - 20 thousand rubles. Direct costs for core activities amounted to 160 thousand rubles. In addition, in the reporting period, the tourism organization sold other people's tourist vouchers under a commission agreement without participating in the calculations, while the commission received by the enterprise amounted to 48 thousand rubles, including VAT - 8 thousand rubles. Direct costs of conducting an intermediary operation are 5 thousand rubles. General and general production expenses for the reporting period for the enterprise as a whole amounted to 29 thousand rubles.

1. We determine the share of indirect (general and general production) expenses related to the main activity:

2. We determine the share of indirect (general business and general production) expenses related to intermediary activities:

3. Financial result for core activities:

300 thousand rubles. - 20 thousand rubles. - 160 thousand rubles. - 25 thousand rubles. = 95 thousand rubles.

4. Financial result from intermediary operations:

48 thousand rubles. - 8 thousand rubles. - 5 thousand rubles. - 4 thousand rubles. = 31 thousand rubles.

5. Balance sheet profit for the enterprise as a whole:

95 thousand rubles. + 31 thousand rub. = 126 thousand rubles.

6. We determine the amount of income tax for the main activity in the absence of tax benefits:

95 thousand rubles. x 30% = 28.5 thousand rubles.

7. We determine the amount of tax on profits from intermediary activities in the absence of tax benefits:

31 thousand rubles. x 38% = 11.78 thousand rubles.

The following entry is made in accounting:

Debit account 81 Credit account 68

40.28 thousand rubles.

Many problems arise for accountants when deciding on the use of income tax benefits in an enterprise that carries out several types of activities.

Instruction of the State Tax Service of the Russian Federation dated August 10, 1995 No. 37 on this matter contains the following instruction: “If an enterprise has types of activities, the profit from which is taxed at different rates, then income tax benefits are distributed in proportion to the revenue received from each type of activity in the total amount of revenue from sales of products (works, services)."

So, in accounting, costs should be divided into two groups:

1. Related to taxable activities (intermediary and additional services). Please note that VAT amounts paid on goods (work, services) used in the manufacture of products and provision of services that are not exempt from VAT are subject to offset in the generally established manner.

2. Related to non-taxable activities (formation of tourism products and resale). In accordance with clause 20 and clause 21 of the Instruction of the State Tax Service of the Russian Federation dated October 11, 1995 No. 39, VAT paid on goods, work, services used in the manufacture of products and carrying out operations exempt from tax in accordance with subparagraphs "e" - "w" clause 1 art. 5 of the Law of the Russian Federation "On Value Added Tax" refers to production and distribution costs.

If an organization carries out several types of activities, then, if it is practically impossible to ensure separate accounting of “input” VAT on taxable and non-taxable turnover, the question arises of choosing a base for the distribution of VAT amounts recorded in account 19 “VAT on acquired values” to the amounts included in the cost, and amounts attributed to the reduction of payments to the budget.

Currently, no regulatory document defines the basis for dividing the opening balance of account 19. Consequently, this basis can be declared as an element of accounting policy.

The opinion of the Ministry of Finance of Russia in choosing the basis for the distribution of the opening balance of account 19 is expressed in letter dated October 9, 1997 No. 04-07-07. The letter is a response to a request from NAUFOR (National Association of Stock Market Participants); it has not been registered or published by the Ministry of Justice and has the status of official correspondence. In accordance with this letter, VAT should be taken into account in an amount corresponding to the share of sales turnover received from taxable transactions in the total amount of sales turnover for the reporting period. In this case, sales turnover is considered to be the entire amount of revenue received from the sale of products, work performed, services provided, without including VAT.

An element of the accounting policy is the distribution base and the procedure for writing off VAT amounts on acquired assets if tourism organizations carry out several types of activities with different taxation regimes. In addition, an element of the accounting policy is the procedure for accounting and refunding VAT on acquired fixed assets in the presence of types of activities subject to and not subject to value added tax.

According to clause 47 of the Instruction of the State Tax Service of the Russian Federation dated October 11, 1995 No. 39, the amounts of VAT paid on the acquisition of fixed assets and intangible assets are fully deducted from the tax amounts subject to contribution to the budget at the time of registration of fixed assets and intangible assets . Fixed assets and intangible assets used in the production of goods (work, services) exempt from VAT in accordance with subparagraphs “c”, “w”, “s”, “i” of paragraph 1 of Art. 5 of the Law of the Russian Federation “On Value Added Tax” are reflected in accounting at the cost of acquisition, including the amount of tax paid.

The right to a refund (offset) of VAT paid on the acquisition of fixed assets, in the presence of types of activities subject to and not subject to VAT, is possible provided that the fixed assets, and therefore the costs of their acquisition, used in different types of activities are completely separated.

If it is objectively impossible to ensure separate accounting of costs for fixed assets or their distribution, acquired fixed assets for production purposes can be reflected in accounting at the cost of acquisition, including the amount of VAT paid, with subsequent write-off in the prescribed manner through the amount of accrued depreciation.

Example. Let's consider the distribution of VAT on acquired assets in proportion to income received from activities subject to and not subject to VAT. Let’s assume that for the reporting quarter, the amount of VAT on paid and rendered services amounted to 80 thousand rubles, on paid and registered fixed assets - 110 thousand rubles.

When distributing costs according to paid VAT amounts, three options are possible:

1. During the reporting period, only their own tour packages were sold (the activity is exempt from VAT), then the following entry is made in the accounting records:

2. During the reporting period, they sold only other people’s tourist vouchers under a contract of agency or provided additional services (activities are subject to VAT). In this case, the following entries are made in accounting:

3. During the reporting period, we sold both our own and other people’s tour packages, and the non-taxable sales turnover amounted to 800 thousand rubles, and the taxable sales turnover without VAT was 200 thousand rubles. The total sales turnover amounted to 1000 thousand rubles.

We will distribute the VAT in proportion to the volume of sales, i.e. in a ratio of 8:2.

The total amount of VAT on purchased assets is: 80 thousand rubles. + 110 thousand rub. = 190 thousand rubles. (or 100%). Then X = 152 thousand rubles. (80%); Y= 38 thousand rubles. (20%).

The following entries are made in accounting:

Maintaining separate cost accounting for each type of activity means: firstly, documenting business transactions, ensuring their attribution to one or another type of activity; secondly, separate reflection of business transactions in accounting registers.

Compliance with the specified accounting rules presupposes:

· description in primary documents of the content of business transactions, which makes it possible to clearly attribute such an operation to a specific type of activity;

· maintenance of separate synthetic accounting registers for each type of activity to summarize primary accounting documents;

· keeping records of income and expenses for each type of activity in separate subaccounts of the corresponding balance sheet accounts.

The procedure for maintaining separate accounting of costs, including overhead costs, is determined by order of the Minister of Finance of the Russian Federation dated July 28, 1994 No. 100 “On approval of the Accounting Regulations.” In multi-profile organizations where there are several types of activities (tour operators and travel agents), indirect (general and general production) costs are first subject to distribution between the objects of the types of activities according to one of the options:

1. in proportion to the sum of all direct costs by type of activity;

2. proportional to the cost of products at sales prices, i.e. proportional to the amount of sales revenue received from each type of activity in the total amount of sales revenue, excluding VAT.

According to clause 2.10 of the State Tax Service instruction No. 37 dated August 10, 1995 “On the procedure for calculating and paying income tax for enterprises and organizations to the budget,” the basis for the distribution of indirect costs should be revenue from the sale of products (works, services) received from different types of activities .

The company's accounting policy must highlight:

· types of activities for which separate cost accounting is maintained;

· the basis for the distribution of indirect (general and general production) expenses by type of activity.

Distribution of indirect costs by costing objects. Next, indirect costs are distributed among the objects of calculation, i.e., for individual types of products (works, services) according to one of the following options:

1. in proportion to one type of direct costs, for example in proportion to the wage fund (most widespread in industry);

2. in proportion to the total amount of direct costs (more often than other options used in tourism organizations). On average, the level of overhead costs for a tour operator ranges from 5 to 20% of the total amount of all direct costs;

3. in proportion to the standard values ​​of indirect costs. The standard value of indirect costs is taken from the analysis of actual indirect costs for the previous reporting period, for example, for 3 months, and, provided that the volume of sales of tourism services is uniform, by month or by season;

4. using the direct counting method. Let's assume that the indirect costs of the tour operator for the reporting period amounted to 30 thousand rubles. If during the reporting period it is planned to form and send only one group, then the entire amount (30 thousand rubles) when calculating this tour will be reflected in the calculation item, which is called “Overhead (indirect) costs of the tour operator”;

5. in a differentiated way using percentage.

The correct choice of the base for the distribution of indirect costs has a significant impact on determining the degree of profitability of certain types of products (works, services), while it must be taken into account that in modern conditions the selling price is set by the market, and taxes are set by the state.

Thus, the process of allocating indirect costs depends on two points:

· forecast of their total value,

· selection of distribution base.

A lot of time and effort can go into allocating overhead costs. However, their actual value rarely coincides with the preliminary estimate of overhead costs, and therefore it almost always turns out that one has to deal with either under-allocated or over-allocated overhead costs, i.e., the amount of overhead costs allocated to tourism products will be less or more than actual overhead costs incurred. And the accountant faces the task of adjusting them quarterly or annually. If it is clear from the accounting accounts that overhead costs were not fully distributed during the year, that is, actual overhead costs exceeded the planned amount, therefore, the standard overhead cost ratio when forecasting was slightly underestimated. Therefore, it is necessary to add a certain amount to the overhead costs of the reporting period and increase the standard overhead ratio.

Functional accounting

Functional accounting is a new method for national accounting for distributing indirect costs among costing objects.

Functional accounting is necessary for tourism organizations for two reasons:

1. the degree of heterogeneity (different types) of the tourism product is high, that is, different types of overhead costs are absorbed by different tourism products to varying degrees;

2. the use of volume-dependent distribution bases (cost carriers) to distribute volume-independent indirect costs leads to a distortion of the cost of tourism products; Moreover, the degree of distortion is determined by the share that falls on volume-independent indirect costs as part of the total amount of indirect costs.

The functional accounting system assumes that costs will first of all be tracked in relation to production functions and only then - in relation to the objects of calculation

The fundamental difference between the traditional method of distributing indirect costs among costing objects and functional accounting lies in the number of distribution bases used (cost carriers).

Functional accounting uses a significantly larger number of indirect cost distribution bases than the traditional system. Essentially speaking, in functional accounting, overhead costs are divided into groups, and each group is characterized by its own cost carrier, different from the others. Then the group rate of indirect costs is determined for each grouping and for each cost carrier. As a result, thanks to this method, accounting accuracy increases.

The functional accounting system consists of two stages. At the first stage, indirect costs are distributed among groups of homogeneous costs. Under grouping of homogeneous costs is understood as a set of indirect costs, changes in indicators of which are attributed to one cost carrier (one distribution base).

Then it is determined group rate- indicator of costs per unit of cost carrier (per unit of distribution base value) for each grouping. During the second stage, indirect costs for each grouping, attributable to the corresponding costing object, are determined by multiplying the group rate by the value of the distribution base of indirect costs for the costing objects for the selected groupings.

Let's consider the distribution of indirect costs using a conditional example.

Example. The main services in the sanatorium are treatment (L), food (P) and accommodation (F). Let's calculate the cost of the services provided using the traditional method and using functional accounting (Table 3.4).
Table 3.4 Calculation of the cost of services provided, rub.

Indicators	Types of services
L	P	AND	Total
Traditional way
Sales revenue
Direct costs
Indirect costs for the period
Share of indirect costs in sales revenue*				105/275=0,38
Indirect costs by type of services provided	0.38x50=19	0.38x25=10	0.38x200=76
Full cost
Functional accounting
Indirect costs by group for the period:
management costs
laundry costs
Distribution bases for various groups of indirect costs**:
Payroll
laundry weight
Group rate:
by management costs				80/200=0,4
laundry costs				25/100=0,25
Indirect costs by type of services provided for various groups:
management costs	0.4x120=48	0.4x30=12	0.4x50=20
laundry costs	0.25x25=6.25	0.25x5=1.25	0.25x70=17.5
Total indirect costs by type of services provided	54,25	13,25	37,5
Full cost	64,25	18,25	57,5

* We take the sales revenue indicator as the basis for the distribution of indirect costs among the objects of calculation.
** We select distribution bases (cost carriers) for each group. For this example, the wage fund indicator (WF) was taken as the distribution base (cost carrier) for management costs due to the dependence of costs on the number and qualifications of personnel. The cost of washing clothes depends on the weight of the laundry, so the distribution base is taken as a natural indicator - the weight of the laundry.

The example shows that without using functional accounting, you can make a mistake in determining the cost. Thus, with traditional accounting, indirect costs of treatment turned out to be insufficiently allocated (half as much), while the cost of living was overestimated (twice) due to the redundancy of attribution of general business costs.

Thanks to the use of functional accounting, the accuracy of determining cost increases, this is explained by the fact that a significant share of indirect costs does not depend on the volume of sales and is not determined by it.

Thus, the following conclusions can be drawn:

· the use of a single distribution base (cost carrier) seems incorrect;

· the use of exclusively volume-dependent distribution bases leads to the fact that the production of one type of product (work, service) subsidizes the production of another;

· functional accounting indicators adequately reflect the degree of cost absorption and are the most accurate.

In market conditions, the availability of accurate information about costs is the most important prerequisite for the competent management of a tourism organization. The use of functional accounting allows us to improve the mechanism for making management decisions.

COSTS AND PRICING

Critical sales volume, pcs

Profitability threshold, rub

Margin of financial strength, rub

The critical volume of product sales Qcr is the sales volume at which profit is zero and is determined from the condition VP = RP - Sfull = 0

According to the formula: ,

where Ipost is the constant production costs for output;

Iper - variable production costs per unit of production.cr = 5435880/(38694.7-29526.3) = 593 pcs.

The profitability threshold, rubles, is such sales revenue at which the enterprise no longer has losses, but still does not make a profit.

Prent= Qcr*Tsotp

The margin of financial strength is the amount by which a company can afford to reduce revenue without leaving the profit zone.

Based on the value of the relative indicator of the financial safety margin, one can judge the business risk of incurring a loss. The higher the positive value of this indicator, the lower the business risk. Entrepreneurial risk in the region of zero value of the indicator corresponding to the critical point becomes large

In relative terms, the margin of financial strength is defined as:

The strength of operating leverage (COP is determined by the ratio of gross margin (GM) and gross profit (GP)

VM=RP-Iper.

This indicator is better suited to serve as a measure of entrepreneurial risk. Its value increases very quickly as the actual volume of product sales approaches the break-even point.

Calculations to assess changes in these indicators with full and estimated use of production capacity, as well as with a critical volume of production (break-even point) should be presented in Table. 8-P

We will calculate gross revenue at actual production volume, at full capacity utilization and at critical production volume

RP Qfact. = 46571.8 * 1999 = 93097028 rub.

RP Qfull PM = 46571.8 * 2298 = 107021996 rub.

RP Qcrit. = 46571.8 * 593 = 27617077 rub.

We will calculate gross costs at actual production volume, at full capacity utilization and at critical production volume

And the shaft. Qfact. = 32245.6 * 1999 = 64458954 rub.

And the shaft. Qfull PM = 32245.6 * 2298 = 74100389 rub.

And the shaft. Qcrit. = 32245.6 * 593 = 19121641 rub.

We will calculate fixed costs at actual production volume, at full capacity utilization and at critical production volume

And the village Qfact. = 2719.3 * 1999 = 5435881 rub.

And the village Qfull PM = 2719.3 * 2298 = 6248951 rub.

And the village Qcrit. = 2719.3 * 593 = 1612545 rub.

We will calculate variable costs at actual production volume, at full capacity utilization and at critical production volume

And lane Qfact. = 29526.3 * 1999 = 59023074 rub.

And lane Qfull PM = 29526.3 * 2298 = 67851437 rub.

The essence of calculating the break-even point is to analyze the interaction of supply and demand for a specific product of the company. In the process of analysis, the break-even point is determined, corresponding to the volume of production at which sales income is equal to production costs. The calculation of the critical production volume is based on accounting for costs using the “direct costing” system; the cost of production is taken into account and planned only in terms of variable costs. Fixed expenses are written off against income received during that period. Financial results are assessed by two indicators: marginal income and profit. Marginal income is the sum of profit and fixed expenses, i.e.

MD =P + Zpost = VR – Zper, (1.22)

Hence profit is defined as:

P = MD – Zpost = Vr – Zpost – Zper, (1.23)

where MD is marginal income;

VR - sales revenue;

Zper - variable expenses;

Zpost - fixed expenses;

Pr - profit from product sales.

Dividing costs into variable and constant, as well as the procedure for generating marginal income, allows us to establish a functional relationship between profit, volume and cost of the produced (sold) product. This dependence is clearly depicted in graph Fig. 1. Based on the presented dependence, the critical production volume of the corresponding product can be calculated:

Where - unit price, rub.;

Z i per - variable costs per unit of production, rub.

A graphical approach to determining the break-even point is based on the so-called break-even diagram (Fig. 1.1.)

A graphical approach to determining the break-even point is based on the so-called break-even diagram (Fig. 1.2.)

Figure 1 - Relationship between cost, production volume and profit

In the course work, it is recommended to calculate the critical production volume in accordance with Table 2.1. Based on the data obtained in the table, a graph of the interdependence of production volume, cost and profit should be constructed.

Table 2.2. - Calculation of critical production volume.

Thus, the essence of the break-even point is that it represents the minimum volume of output, selling which the company will remain with zero profit, but will cover costs.

2.3. Evaluation of the company's performance

The company's performance is assessed on the basis of its main financial performance indicators. These include profit, because it is the main source of economic, technical and social development of the company. It is an absolute indicator formed after reimbursement of costs for production and sales of products. The final financial result of the company's activities is reflected in that part of the profit that remains at its disposal as an internal source of long-term financing. This figure is called net profit.

Gross profit is determined by the formula:

, (1.25)

Where IN- revenue (gross income) from product sales, rub.

Revenue (gross income) from product sales is calculated using the formula:

B = C opt N B,(1.26)

Calculations of financial results must be given in table 2.3.

Table 2.3 - Calculation of financial results of activities (cream sausages)

Table 2.3 - Calculation of financial results of activities (meat bread)

Where IN - revenue from sales of products (works, services);

WITH - cost of products sold (work, services);

Pr - profit from sales of products (performance of work, provision of services);

Pv - gross profit;

Doh - income from participation in other organizations;

Roch – administrative (general) expenses of the enterprise;

Rk – business expenses of the enterprise;

Mon – profit before tax;

PNO - ongoing tax obligations;

Pch – net profit of the enterprise.

When calculating the financial results of an enterprise, it is necessary to take into account:

1. Sales proceeds are indicated in table 2.3 minus value added tax.

2. Selling expenses are determined based on the sum of the products of commercial expenses per unit of production (Table 1.8) and the volume of products sold.

3. Administrative expenses are determined based on the sum of the products of administrative (general business) expenses per unit of production (Table 1.7) by the volume of products sold.

4. The cost of production is calculated as the sum of the products of the cost of each product and the sales volume minus administrative and commercial expenses.

5. Other indicators are determined based on Appendix 7.

As a condition of coursework, ongoing tax liability is 175% of income tax.

Profitability characterizes the efficiency of an enterprise's production activities over a certain period of time.

Return on sales determines the level of current efficiency in the use of enterprise resources.

Coverage ratios show the extent to which a company's short-term debt is covered by its current assets.

The amount of non-profit turnover corresponds to the sales volume at which the enterprise’s profit is equal to zero.

Calculate all of the listed indicators in Table 2.4.

Table 2.4 – Calculation of production performance indicators (creamy sausages).

Table 2.4 – Calculation of production performance indicators (meat loaves).

Based on the results obtained from calculating production performance indicators and calculating profitability indicators, it is necessary to draw conclusions and make recommendations for improving the efficiency of the company.

From calculations based on the course work, it was found that, in general, the implementation of the project for the production of creamy sausages and meat loaves is economically feasible and this enterprise could expand its product range and increase its output. In order to increase production efficiency, it is necessary to install new equipment, increase the volume of production of these products, improve the qualifications of personnel and improve the quality of goods.

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Appendix 1

Range and consumption rates of main and auxiliary raw materials for the production of sausages

No.

Product type

Unsalted raw materials, kg

Spices and materials, g

Beef

Pork

Pork belly

Pork bacon

Mutton

Fat

Starch, flour

Cream

Table salt, kg

Sodium nitrite

Pepper

Fresh garlic

Granulated sugar

Nutmeg

Yield to weight of unsalted raw materials, %

higher

1st grade

2nd grade

fat

bold

low-fat

beef, pork

mutton

black

fragrant

red

Sausages and sausages

Creamy sausages

2,0

5,0

Meat bread

Separate 1s

2,5

6,2