Audit and economical analysis

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.

Yk = (S / P) * Yk + U

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