Audit and economical analysis

Table 192

Costs and their analysis  

Costs indicators	Line	Last year	Reporting year	The difference is, +, -	Growth,%
Cost of goods sold (goods, works and services)	020	2,474,622,038	3,191,287   162	716 665    124	128.9
Total expenses per year	040	568 302 199	752 744 444	184 442 245	132.3
Other operating expenses	070	135 306 333	178 630 359	43 324 026	132.0
Expenses for deductions for the reporting period after tax	080	0	0	0
Overall   financial expenses (line 180 + 190 + 200 + 210), including:	170	159 047   300	833 455 050	674   407 750	523   .0
Emergency loss	230	0	0	0	0
Income tax	250	16 304 363	30,730,577	14,426,214	188.4
Other taxes and other obligatory payments	260	40 674 456	83 965 344	43 290 888	206.4
General expenses		3     394 256 689	5070 812 936	1 676 556 247	149.4

Conclusion:   The total value of the company last year amounted to 3 394 256 689 thousand UZS, this year - 5 070 812 936 thousand UZS. Compared to the previous year, the absolute change was 1,676.556   247 thousand UZS, the growth rate was 149.4%.               

The largest change in the structure of expenditures was associated with the cost of financial activities. The cost of this content increased by 5.23 times compared with the previous year. Expenses for tax payments increased by 188.4%, while expenses on other taxes and fees increased 2.06 times. 

Costs and other operating expenses increased by 132%, and production costs amounted to 128.9%.

 

Methods of analysis    and   analysis   costs.   The coefficients affecting the change in value and methods for calculating them 

  

Estimating production costs is one of the key principles of financial reporting. In assessing production costs, it is important to know their nature and character. Production costs are based on the following items of expenses in accordance with the Regulation on the "cost structure":   

• 
  direct and indirect material costs of production;
  
• 
  direct and indirect labor costs and expenses; 
  
• 
  directly or indirectly involved in the production of major intangible assets and depreciation costs; 
  
• 
  other direct and indirect costs.
  

Their assessment is very different from the content. For example; wage estimates are estimated on the basis of earnings and deductions or liabilities recognized for fees and deductions.   

Depreciation, amortization and depreciation of fixed assets and intangible assets are measured at a fixed, usually assessed value.

Fixed assets and intangible assets are recorded at their full initial value. The calculation of the value of fixed assets and intangible assets is carried out by calculating their depreciation (amortization) until their cost is fully repaid or the object is exhausted. Amortization charges are made from the month following the transfer of the object. The cost of land is not depreciated.     

Financial investments are accounted for in accordance with accounting standards.

Liabilities   reflected in the dimension by the parties.

Obligations arising from a court decision are reflected in the corresponding amount.

Potential liabilities are reflected in the original actual estimate.

The valuation of material costs included in cost is very different from the depreciation of fixed assets or intangible assets, wages and deductions. Asset revaluation is based on the following two estimates: the actual value of the balance at the acquisition date (purchase price or cost price) or market value (net realizable value).

Regulatory costs, expenses directed, planned and effective business management at the beginning of the reporting period, the cost of their future. This method is mainly used in the cost accounting system, called   "standard cost”, which is applied to the same type of manufacturer of the product. In this method, the materials used for production are evaluated as a normative. The difference between the fair value and the standard cost is determined at the end of the reporting period and adjusted accordingly.    

Of course, every enterprise will finance to benefit from it. The asset management process based on increasing profits depends on the category of financial management using borrowed funds. 

Leverage, that it is a specific force that can literally change heavy things, allowing it to carry relatively heavy loads. When applied to the economy, a smalla change is seen as a factor that can dramatically change the outcome. There are three types of leverage that can be identified by recycling and elaborating a report on financial results.

The relationship between income and leverage. The meaning of this groupin is that the net income is linked to the difference between production and financial character. They don’t fil each other, but each movement is manageable. All of which contribute to the free financing of the enterprise, occupying a certain part of the market under market economy of the enterprise.

The value of net income depends on many factors. The following impacts can be added to the financial management of the business:

-   rational use of financial resources;

-   source of funds.

The main elements of the cost of production is the constant and educational expenses on changible goals. At the same time, they are far from each other sections of different  preparation   may contain. It is far   see   The company's technical and technology policy is directly related to  there is. The cost of training to change the total net income from teaching. The main means of financing, as well as the constant movement of academic growth and learning   changible cost reduction. However , while     this   change up to t son of settings to draw  does not make a reservation. Thus, the constant and the teachings of girls determine the optimal point  of them not so easy to find. This teaching  production serves production leverage.

As a result   production   leverage is the cost of production and  production   volumes result from changes in gross profit impact of potential.

In the financial leverage, an enterprise is credited as a source of financing from its own funds and borrowed funds. The use of borrowed funds associated with certain deductions for the enterprise. What is the difference (their size) between the company's own funds and long-term debt, as well as their impact on profits, are studied in financial leverage.

Thus, financial leverage is a potential impact on profits due to changes in the volumes and volumes of long-term debt of an enterprise.   

Common leverage these three things, profit, financial and nature, expenses and net profit. 

This is a general analysis leverage carried out for the economy, known in the cycle of motil points.       

The "dead end" method. Every business faces a lot of costs in the process production. According to the new report, there are two options.    production   and sales products. The first, the former economy, the cost of the original curve and spending through Congress to determine the cost of the product. The second option, it is economically used in developed countries, many secrets that, in this varying operating costs (make you  you see   production) and fixed costs are allocated. Changes in the volume of sales expenses   straight   proportional. Fixed sales costs are not connected.   If we are fixed and variable costs ofconstant training and  training  expenses   learning   we will be in line with the target.

The average cost method implies the cost of inventory at the cost of production, the beginning of the introduction of the FIFO, the LIFO method, which deducts the last record for the first time.

The importance of differentiating these methods lies in the fact that their influence on the final result varies. For example; the average cost of production is divided into a separate cost of production separately according to the method, according to the method , as well as on individual indicators of production costs. As a result, the indicator is the effect of different.