Audit and economical analysis

N = D * B-D * T (3.2)

N = D * (B-T) (3.3)

In this case:

N-Profit;

Unit price of unit B (UZS);

D-product unit (units);

T-unit production cost (UZS).

The above link indicates that the resulting indicator depends on the quantity, value, and unit cost of the product. Its expression also gives an opportunity to directly analyze the final indicator. Thus, the result can be explained by the effects of the following factors that can be accounted for:

- change of unit of produced products;

- changes in unit prices of products;

- changes in unit cost of products.

In terms of marginal income, the costs involved in changing the costs of production are compounded by complexity. At the same time, the change in the volume of production (works, services) was taken as a basis for the change in production costs. Conditional variable expenditures according to the current order are deducted. That is, the costs of production are conditional and changeable (constant) costs.

Table 73