Audit and economical analysis

The system of indicators for product sales, production costs and outcomes

Income	Expenditure	Result
1	2	3
Net income of goods (2500.0 th sum)	Cost of product sales (2250.0 th sum)	Gross profit from product sales (250.0 th sum)
	Variable costs ( 2000.0 th sum)	Marginal Profit (500.0 th sum)
	fixed costs (250.0 th sum)	Net profit from sales (250.0 th sum)
Operating income (230.0 th sum)	Operational expense (335.0 th sum)	Profit (loss) from operating activities(-105 Th sum)

The results of the table show that; the net proceeds from the sale of the product amounted to 2500.0 thousand sums and its production cost amounted to 2250.0 thousand sums. The result of the sales was 250,000 sums. Total expenditures of 2000.0 thousand sums in total production expenditures were determined as unchanged expenses of 250.000 sums.
Critical product size (work, service)   and its factor analysis
Firms and companies face various unexpected events while they are operating.   This requires proper evaluation.   What volume of production (works, services) does it produce, and what unit of production can receive the income from the product completely and indirectly?

There are various approaches to determining the critical volume of production:

Graphic method (complex economic graphics to determine the volume of production)

Equity method (income-expence=profift)

Marginal income method (net profit from sales - variable costs = marginal profit - fixed costs = gross profit)

To solve this problem is determined by the level of critical production in firms and companies.

ST-VC>FC

In other words, profit is the best weapon to achieve this goal is to minimize variable costs.   (abbreviations).   what   concerns the point of profitability of the border that  necessary to determine the point   harmless.

"The point of harmless"   refers to the benefits and, if necessary, at the border   ,   separating   understood as a secular point.   This point indicates the minimum turnover or the minimum amount of income required to cover expenses.   Achieving this goal can be achieved by fully compensating for the operating costs of any minimum size of the product produced (sold).   This idea is based on the concept of marginal profit.   His formula is as follows: