Table 74
Classification of costs associated with production capacity
Indicators
|
Last year
|
Reporting year
|
constant
|
variable
|
constant
|
variable
|
1. Material costs
|
41 36
|
78581
|
5114
|
97173
|
2. Work costs
|
12859
|
115733
|
7684
|
145996
|
2.1. Wage
|
12859
|
x
|
7684
|
x
|
2.2. Salary
|
x
|
115733
|
x
|
145996
|
3. Payroll deductions
|
3372
|
30350
|
in 1953
|
37115
|
3.1. Due to timely payment
|
3372
|
x
|
in 1953
|
x
|
3.2. Ishay is free to pay
|
x
|
30350
|
x
|
37115
|
4. Depreciation expense
|
8033
|
x
|
8730
|
x
|
5. Other expenses
|
22280
|
|
2873
|
|
Total :
|
50680
|
224664
|
52217
|
280284
|
Table 75
Determining the level of critical measurement (hazard)
Indicators
|
Last year
|
Reporting year
|
change
|
1. Total manufacturing costs
|
275344
|
332501
|
57157
|
2. Variable costs
|
224664
|
280284
|
55620
|
3. Fixed costs
|
50680
|
52217
|
1537
|
4. Volume of sales
|
342763
|
422275
|
79512
|
5. Cost increase %
|
80.33%
|
78.74%
|
-1.5 9%
|
6. Increase in volatile costs %
|
65.54%
|
66.37%
|
0.83%
|
7. Increased fixed costs %
|
14.79%
|
12.37%
|
-2.42%
|
8. Sales profit
|
38560
|
4330
|
4746
|
9. Return on sales %
|
11.28%
|
10.26%
|
-0.99%
|
10. Funds accumulation
|
89240
|
95523
|
57157
|
11. Set of fund ratios
|
0.26
|
0.23
|
-0.03
|
12. Point harmlessness
|
194923.08
|
227030.43
|
32107
|
13. Financial security profitability
|
75.8%
|
86%
|
10.15%
|
14. Operation richness
|
|
0,005
|
|
Conclusion: financial stability reserves on K ore accounts for 86 percent per year, which is 75.85 percent more than last year. It can be explained that more positive changes have occurred.
Theoretically, it is possible to reduce the sales volume per year to 227,030.43 thousand UZS, and last year it could be reduced to 194,923.08 thousand - this limit may be harmless to the enterprise. That is, it reaches a sales volume equal to the number of fixed and variable costs.
If the size of the company benefit from 1% ustirishi , 0.005% higher for its implementation your basic needs.
Identifying and analyzing a critical level of production is an important issue in economic mobility and business. According to this indicator companies and firms can determine the degree of profitability of production products . Having established a critical level of production, its calculation widespread This has been studied by scientists. Therefore, various expressions are proposed for its definition.
The critical level of production can be summarized with reference to the following link.
In this case:
Yk-Product size at the level of critical size;
U-Total variable costs;
S-Variable costs in the block;
P-Unit cost rating
It is also possible to identify the product at a critical size with the following expressions.
Qk = O / (PS)
Qk = OK + Dx + o or
Qk = M * S + Dx + o
Character descriptions;
Quantitative unit of product QK-critical size;
Ox-Current expenses
Dx - constant cost
zero profit
M-product unit
R-cost
C + C + O = Variable costs + Variable costs + Benefits. In this case, the amount of profit is assumed to be zero. I.e; revenues from production and sales are not fully profitable, covering all costs.
Table 76
№
|
Indicators
|
Production capacity is 500 units.
|
Common
|
To product module
|
1
|
Net profit from sales
|
375,000
|
750
|
2
|
Variable costs
|
250,000
|
500
|
3
|
Marginal profit
|
125,000
|
250
|
4
|
Fixed costs
|
80,000
|
|
5
|
Gross profit from sales
|
45,000
|
|
The following links are used to determine the size of a harmless nose:
750x=500x+80000+0;
250x = 80,000;
x = 320
In this case: x - the amount of harmlessness;
750 * x = 750 * 320 = 240,000,000 the sum
Pollution Point (Q b) = fixed costs (TFC) / marginal profit (TSM b)
Determining the critical volume of fields:
375 000 million 250 million UZS = 125 000 million UZS
M marginal benefit ratio:
125,000,000 sum / 375 000 million sum = 0,33.
Determining the value of the critical volume value:
80,000 million sums / 0.33 = 240 000 million the sum
Number of critical volume levels:
240,000,000 750 thousand UZS. = 320 shots
Factor analysis.
The range of units affecting product size at a critical level may include the following:
- changes in product prices;
- change in unit variable costs:
- change in operating expenses;
Chart 3.1. Expression of critical dimensions in graphic form.
Factors influence the calculation of the following links.
Calculation of the impact of costs on product change at a critical level.
Yk1 = (Sx / Pr) * Ykr + Ur - (Sr / Pr) * Ykr + Ur
Cost benefit
Critical side
Benefits critical size
Damage permanent expenditure .The effect of changing product price on critical level.
|
(3.13)
|
Yk 2 = ( S x / P x)* Ykr + U r - Yk r1
|
(3.14)
|
Critical volume level product volume changes of with determined by the contract.
Yk3 =(Sx /P x ) * Ykx + Ur - Yk r2
|
(3.15)
|
The critical level of production is also referred to as a product of harmlessness or inefficiency, a point of production inefficiency.
We will consider this amount based on concrete examples.
Table 77
Critical Production Indicators
|
Indicators
|
Amount
|
1
|
Costs vary by product unit
|
10,000 sum
|
2
|
Fixed costs
|
2,000,000 sum
|
3
|
Unit cost of sales unit
|
12,000 sum
|
4
|
Critical volume ratio
|
1000 pounds
|
Continuation of table
Determining the critical volume level
|
|
According to the formula of Thomas Carlin
Qk = O / ( P - S )
|
|
5.1. Number
|
200,000 0 / (12000-10000)
|
1000 UZS
|
6
|
Professor Sheremet A.D. according to the formula
Yk = O / 1- (S / P)
|
|
6.1.Number
|
Yk - 2,000,000 / 1- (10,000/120000)
|
120481 92 UZS
|
6.2. Number
|
Yk - 12004801/12000
|
1000 unit
|
7
|
Professor Sheremet A.D.
Yk = Q * S + U
|
|
7.1.Number
|
Yk = 1000 * 10000 + 200000 0
|
12000000 UZS
|
7.2. Number
|
12000000/12000
|
1000 unit
|
8
|
Ifndots. Rakhimov M.Yu.
Yk = (S / P) * Yk + U
|
|
Expression change
|
Yk- (S / P) * Yk = U
this formula comes to the following formula
((1- (S / P)) * Yk = U
From it, Yk is defined in the following order.
Yk = U / (one- (S / P) The expression of prof. FormulaSheremet A.D.
Yk = O / 1- (S / P)
|
|
8.1. Number
|
10,000/12000 * Yk +2000000 from this
Yk = 2000000/12000 / 1-10000
|
12048192 total
|
8.2. Number
|
12004801 roll / 12000
|
1000 unit
|
9
|
Ifndots. Rakhimov M.Yu.
Yk = C + S + o
|
|
9.1. Number
|
Yk = 10,000 * 1,000 + 2,000,000 + zero profit
|
12000000 sum
|
9.2. Number
|
Yk = 120 00000/12000
|
1000 unit
|
10
|
|
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