Audit and economical analysis

An analysis of the impact of a change in the cost of a product for a UZS

Factors	Impact rate calculator	Change in profit, thousand UZS
Production volumes Cost of resources required	+1,28–80 442/100	–1030
Product structure	–3,30–80 442/100	+2655
Product cost insurance	–3,09–80 442/100	+2485
Change in the average selling price of products	+20,11–80 442/100	–16 176
Medium price of one product	–16,25–80 442/100	+13 072
Total Impacts	–1,25	+1006

Conclusion: Changes in the production volumes of a change in the cost of one UZS product (-1030 thousand UZS), negative impact on the price of spent resources (-16,176 thousand UZS, and all other factors have a positive impact.

Analysis of Period Expenditures

Expenditure on the term is understood to mean expenditures and expenditures that are not directly related to the production process.

The following items are included in the overheads:

2.1. Sale Expenses;

2.2. Administrative Expenditures;

2.3. Other operating expenses.

Sales costs include expenditure on sales, representing the costs involved in sales processes. These include: transportation, advertising, sales workers' wages, social insurance, normal and excessive loss of commodities, gas and fuel and energy, quality of goods

storage, maintenance of sales staff activity, and marketing them in a special form.

Administrative costs- represent expenditures related to management, which are a necessary area of ​​activity sustainability. This cost element includes administrative staff salaries, social insurance, service cars, communication services, business trips, representative expenses, amortization of administrative buildings.

Other operating costs- include expenses related to the processes occurring during the operational activities of the entity. These are mainly: personnel training, project and construction and assembly, consulting and information services, auditor services, service providers, employee rest, excursion and travel arrangements, compensation payments, award and appreciation, various payment and material aid costs, litigation costs, tax fines.

Apart from the above, the costs of operating costs include financial expenses and a series of extraordinary losses.

Sales costs include the following expense items.