Conditionally fixed costs include. What refers to fixed and variable costs in the enterprise. Examples of conditionally fixed spending

Such a question may arise from a reader familiar with management accounting, which is based on accounting data, but pursues its own goals. It turns out that some techniques and principles management accounting can be used in regular accounting, thereby improving the quality of information provided to users. The author suggests that you familiarize yourself with one of the ways to manage costs in accounting, which will help the document on calculating the cost of production.

About the "direct costing" system

Managerial (production) accounting management economic activity enterprises based on an information system that reflects all the costs of the resources used. Direct costing is a subsystem of management (production) accounting based on the classification of costs into variable-constant depending on changes in production volumes and cost accounting for management purposes only for variable costs. The purpose of using this subsystem is to increase the efficiency of resource use in production and economic activity and maximization on this basis of the income of the enterprise.

With regard to production, simple and advanced direct costing is distinguished. When choosing the first option, the variables include the direct material costs... All others are considered constant and are included in total in complex accounts, and then, at the end of the period, are excluded from total income. This is income from the sale of manufactured products, calculated as the difference between the cost products sold(sales proceeds) and variable cost. The second option is based on the fact that in addition to direct material costs, in some cases variable indirect costs and part of fixed costs that depend on the utilization rate of production capacities belong to the conditionally variable costs.

At the stage of implementation of this system, enterprises usually use simple direct costing. And only after its successful implementation, an accountant can switch to a more complex developed direct costing. The goal is to increase the efficiency of the use of resources in production and economic activities and to maximize the income of the enterprise on this basis.

Direct costing (both simple and advanced) is distinguished by one feature: priority in planning, accounting, calculation, analysis and cost control is given to the parameters of the short and medium term in comparison with the accounting and analysis of the results of past periods.

About the amount of coverage (margin income)

The basis of the methodology for analyzing costs in the "direct costing" system is the calculation of the so-called marginal income, or "coverage amount". At the first stage, the amount of the “contribution to cover” for the whole enterprise is determined. In the table below, we will reflect the named indicator together with other financial data.

As you can see, the amount of coverage (marginal income), which is the difference between revenue and variable costs, shows the level of recovery of fixed costs and profit generation. With equal fixed costs and the amount of coverage, the profit of the enterprise is zero, that is, the enterprise operates without loss.

Determination of the production volumes that ensure the break-even operation of the enterprise is carried out using the "break-even model" or the establishment of the "break-even point" (also called the coverage point, the point of the critical volume of production). This model is built on the basis of the interdependence between the volume of production, variable and fixed costs.

The break-even point can be determined by calculation. To do this, you need to draw up several equations in which there is no profit indicator. In particular:

B = PostZ + PermZ ;

q x O = PostZ + AC x O ;

PostZ = (q - perms) x O ;

*O =*	*PostZ*	=	*PostZ*	, where:
	*c - permS*		md

B - revenues from sales;

PostZ - fixed costs;

PeremZ - variable costs for the entire volume of production (sales);

perms - variable costs per unit of production;

c - wholesale price per unit of production (excluding VAT);

O - volume of production (sales);

md - the amount of coverage (marginal income) per unit of production.

Suppose that for the period variable costs ( PeremZ ) amounted to 500 thousand rubles, fixed costs ( PostZ ) are equal to 100 thousand rubles, and the volume of production is 400 tons. The determination of the break-even price includes the following financial indicators and calculations:

- c = (500 + 100) thousand rubles / 400 t = 1,500 rubles / t;

- perms = 500 thousand rubles / 400 t = 1,250 rubles / t;

- md = RUB 1,500 - 1 250 rubles. = 250 rubles;

- O = 100 thousand rubles. / (1,500 rubles / ton - 1,250 rubles / ton) = 100 thousand rubles. / 250 rubles / t = 400 t.

The level of the critical selling price, below which a loss occurs (that is, it is impossible to sell), is calculated by the formula:

q = PostZ / O + permS

If we substitute the numbers, then the critical price will be 1.5 thousand rubles / t (100 thousand rubles / 400 t + 1,250 rubles / t), which corresponds to the result obtained. It is important for an accountant to monitor the break-even level, not only at the unit price, but also at the level of fixed costs. Their critical level, at which the total costs (variable plus fixed) are equal to revenue, is calculated by the formula:

PostZ = O x md

If we substitute the numbers, then the upper limit of these costs is 100 thousand rubles. (250 rubles x 400 t). The calculated data allows the accountant not only to track the break-even point, but also to some extent manage the indicators influencing this.

About variable and fixed costs

The division of all costs into these types is a methodological basis for cost management in the "direct costing" system. Moreover, these terms mean conditionally variable and conditionally fixed costs, recognized as such with some approximation. In accounting, especially if we talk about actual costs, there can be nothing constant, but small fluctuations in costs can be ignored when organizing a management accounting system. The table below summarizes the characteristics of the costs named in the section heading.

Fixed (conditionally fixed) costs	Variable (conditionally variable) costs
The costs of production and sales of products that do not have a proportional relationship with the amount of products produced and remain relatively constant (time wages and insurance premiums, part of the costs of maintenance and production management, taxes and deductions to various funds)	The costs of production and sales of products, which vary in proportion to the amount of products produced (technological costs for raw materials, materials, fuel, energy, piecework wages and the corresponding share of the unified social tax, part of transport and indirect costs)

Sum fixed costs for a certain time does not change in proportion to the change in the volume of production. If the volume of production increases, then the amount of fixed costs per unit of output decreases, and vice versa. But fixed costs are not completely constant. For example, the costs of security are classified as fixed, but their amount will increase if the administration of the institution deems it necessary to increase the salaries of security personnel. This amount may decrease if the administration purchases such technical means, which will make it possible to reduce the security personnel, and savings on wages will cover the cost of purchasing these new technical means.

Some types of costs may include fixed and variable items. An example is telephone charges, which include a constant component in the form of charges for long-distance and international telephone calls, but vary depending on the duration of the calls, their urgency, etc.

The same types of costs can be classified as fixed and variable, depending on specific conditions. For example, the total cost of repairs may remain constant with an increase in production - or increase if the increase in production requires the installation of additional equipment; remain unchanged with a decrease in production volumes, if a reduction in the equipment park is not expected. Thus, it is necessary to develop a methodology for dividing controversial costs into conditionally variable and conditionally constant.

For this, it is advisable for each type of independent (isolated) costs to assess the growth rates of production volumes (in kind or in value terms) and the growth rates of the selected costs (in value terms). Comparative growth rates are assessed according to the criteria adopted by the accountant. For example, the ratio between the growth rate of costs and the volume of production in the amount of 0.5 can be considered as such: if the growth rate of costs is less than this criterion in comparison with the growth of production volume, then the costs are referred to constant, and in the opposite case - to variable costs.

For clarity, we present a formula that can be used to compare the growth rates of costs and production volumes and classify costs as constant:

(	*Aoi*	*x 100% - 100) x 0.5>*	*Zoi*	*x 100% - 100* , where:
	*Abi*		*Zbi*

Aoi - volume of production of i-products for the reporting period;

Abi - the volume of output of i-products for the base period;

Zoi - costs of the i-type for the reporting period;

Zbi - costs of the i-type for the base period.

Let's say that in the previous period the volume of production was 10 thousand units, and in the current period - 14 thousand units. The classified costs for the repair and maintenance of equipment - 200 thousand rubles. and 220 thousand rubles. respectively. The specified ratio is fulfilled: 20 ((14/10 x 100% - 100) x 0.5)< 10 (220 / 200 x 100% - 100). Следовательно, по этим данным затраты могут считаться условно-постоянными.

The reader may ask what to do if, during a crisis, production does not grow, but shrinks. In this case, the above formula will take on a different form:

(	*Abi*	*x 100% - 100) x 0.5>*	*Zib*	*x 100% - 100*
	*Aoi*		*Zoi*

Suppose that in the previous period the volume of production was 14 thousand units, and in the current period - 10 thousand units. The classified expenses for the repair and maintenance of equipment are 230 thousand rubles. and 200 thousand rubles. respectively. The specified ratio is fulfilled: 20 ((14/10 x 100% - 100) x 0.5)> 15 (220/200 x 100% - 100). Consequently, according to these data, costs can also be considered conditionally fixed. If costs have increased despite the decline in production, this also does not mean that they are variable. It's just that the fixed costs have increased.

Accumulation and distribution of variable costs

If you choose simple direct costing, only direct material costs are calculated and taken into account when calculating the variable cost. They are collected from accounts 10, 15, 16 (depending on the adopted accounting policy and methodology for accounting for inventories) and are written off to account 20 "Main production" (see. Instructions for using the Chart of Accounts).

Cost of work in progress and semi-finished products own production accounted for at variable costs. Moreover, complex raw materials, during the processing of which a number of products are obtained, also refers to direct costs, although they cannot be directly correlated with any one product. To distribute the cost of such raw materials by product, the following methods are used:

The indicated distribution indicators are suitable not only for writing off the costs of complex raw materials used for manufacturing different types products, but also for production and processing, in which direct distribution of variable costs to the cost of individual products is impossible. But it is still easier to divide costs in proportion to selling prices or natural indicators of product output.

The company implements a simple direct costing in production, which results in the release of three types of products (No. 1, 2, 3). Variable costs - for basic and auxiliary materials, semi-finished products, as well as fuel and energy for technological purposes. The total variable costs amounted to RUB 500 thousand. Product number 1 produced 1,000 units, the selling price of which is 200 thousand rubles, products number 2 - 3 thousand units with a total selling price of 500 thousand rubles, products number 3 - 2 thousand units with a total selling price of 300 thousand . rub.

Let's calculate the coefficients of distribution of costs in proportion to selling prices (thousand rubles) and the natural indicator of output (thousand units). In particular, the first will be 20% (200 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 1, 50% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 2, 30% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 3. The second coefficient will take the following values: 17% (1 thousand units / ((1 + 3 + 2) thousand units)) for product No. 1, 50% (3 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2 , 33% (2 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2.

In the table, we will distribute variable costs according to two options:

Name	Cost allocation types, thousand rubles
Name	By production	At selling prices
Products No. 1	85 (500 x 17%)	100 (500 x 20%)
Products No. 2	250 (500 x 50%)	250 (500 x 50%)
Products No. 3	165 (500 x 33%)	150 (500 x 30%)
Total amount	500	500

The distribution options for variable costs are different, and the more objective, according to the author, is the assignment to one or another group in terms of quantitative output.

Accumulation and distribution of fixed costs

When choosing a simple direct costing, fixed (conditionally fixed) costs are collected on complex accounts (cost items): 25 "General production costs", 26 "General business costs", 29 "Maintenance of production and facilities", 44 "Sales costs", 23 "Auxiliary production". Of the listed, only selling and administrative expenses can be reflected in the statements separately after the indicator of gross profit (loss) (see the report on financial results, the form of which is approved By order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No.66n). All other costs should be included in the cost of production. This model works with developed direct costing, when there are not so many fixed costs that they can not be allocated to the cost of production, but written off as a decrease in profit.

If only material costs are attributed to variables, the accountant will have to determine the full cost of specific types of products, including variable and fixed costs. There are the following options for allocating fixed costs for specific products:

in proportion to the variable cost, including direct material costs;
in proportion to the workshop cost, including variable cost and workshop costs;
in proportion to special coefficients of distribution of costs, calculated on the basis of estimates of fixed costs;
by natural (weight) method, that is, proportional to the weight of the manufactured product or other natural measurement;
in proportion to the "selling prices" accepted by the enterprise (production) according to market monitoring data.

In the context of the article and from the point of view of the application of the simple direct costing system, the assignment of fixed costs to costing objects suggests itself based on the previously allocated variable costs (based on the variable cost). We will not repeat ourselves, but rather point out that the distribution of fixed costs by each of the above methods requires special additional calculations, which are performed in the following order.

The total amount of fixed costs and the total amount of costs according to the distribution base (variable cost, workshop cost, or other base) are determined according to the estimate for the planned period (year or month). Next, the distribution coefficient of fixed costs is calculated, reflecting the ratio of the amount of fixed costs to the distribution base, using the following formula:

*Cr =*	n		m	Zb , where:
	*SUM*	*Zp /*	*SUM*
	*i = 1*		*j = 1*

Cr - coefficient of distribution of fixed costs;

Zp - fixed costs;

Zb - costs of the distribution base;

n , m - the number of items (types) of costs.

Let us use the conditions of Example 1 and assume that the sum of fixed costs in reporting period amounted to 1 million rubles. Variable costs are equal to 500 thousand rubles.

In this case, the distribution coefficient of fixed costs will be equal to 2 (1 million rubles / 500 thousand rubles). The total cost on the basis of distribution of variable costs (for output) will be doubled for each type of product. Let's show the final results taking into account the data of the previous example in the table.

Name
Products No. 1	85	170 (85 x 2)	255
Products No. 2	250	500 (250 x 2)	750
Products No. 3	165	330 (165 x 2)	495
Total amount	500	1 000	1 500

The distribution coefficient is calculated in a similar way for applying the “proportional to selling prices” method, but instead of the sum of the costs of the distribution base, it is necessary to determine the cost of each type of marketable product and all marketable output in terms of possible sales prices for the period. Further overall ratio distribution ( Cr ) is calculated as the ratio of total fixed costs to the cost of marketable products in prices of possible sales according to the formula:

*Cr =*	n		p	*Stp* , where:
	*SUM*	*Zp /*	*SUM*
	*i = 1*		*j = 1*

Stp - the cost of marketable products in the prices of possible sales;

p - the number of types of marketable products.

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period was 1 million rubles. The cost of manufactured products No. 1, 2, 3 in sales prices is 200 thousand rubles, 500 thousand rubles. and 300 thousand rubles. respectively.

In this case, the distribution coefficient of fixed costs is equal to 1 (1 million rubles / ((200 + 500 + 300) thousand rubles)). In fact, fixed costs will be distributed at the selling prices: 200 thousand rubles. for products No. 1, 500 thousand rubles. for products No. 2, 300 thousand rubles. - for product No. 3. In the table we show the result of the distribution of costs. Variable costs are allocated based on sales prices.

Name	Variable costs, thousand rubles	Fixed costs, thousand rubles	Full cost price, thousand rubles
Products No. 1	100	200 (200 x 1)	300
Products No. 2	250	500 (500 x 1)	750
Products No. 3	150	300 (300 x 1)	450
Total amount	500	1 000	1 500

Although the total total cost of all products in examples 2 and 3 is the same, this indicator differs for specific types and the task of the accountant is to choose a more objective and acceptable one.

In conclusion, we note that variable and fixed costs are somewhat similar to direct and indirect, with the difference that they can be more effectively controlled and managed. For these purposes at manufacturing enterprises and their structural units cost control centers (CU) and centers of responsibility for the formation of costs (CO) are being created. In the first, the costs are calculated, which are collected in the second. At the same time, the responsibilities of both the Central Office and the Central Office include planning, coordination, analysis and cost control. Separating variable and fixed costs in both areas will allow better management of them. The question of the expediency of dividing costs in this way, posed at the beginning of the article, is decided depending on how effectively they are controlled, which also implies monitoring the profit (break-even) of the enterprise.

Order of the Ministry of Industry and Science of the Russian Federation No. 164 of July 10, 2003, which amended the Methodological Provisions for Planning, Accounting for Production and Sales of Products (Works, Services) and Calculating the Cost of Products (Works, Services) at Chemical Enterprises.

This method is used with the predominant part of the main product and a small share of by-products, which is valued either by analogy with its costs in stand-alone production, or at the selling price minus the average profit.

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Fixed costs: details for the accountant

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Indirect costs, as mentioned above, are divided into two groups: conditionally variable and conditionally fixed. The former increase in direct proportion to the growth of production, the latter do not change in direct proportion to the volume of production.

Conditionally - variables costs are those, the total value of which is in direct proportion to the volume of production. These include:

1.costs for raw materials, materials, purchased semi-finished products and components (there are none in the energy sector);
2. fuel and energy for technological purposes;
3. the cost of wages of production workers;
4. costs of maintenance and operation of machinery and equipment, excluding depreciation.

Conventionally fixed costs are those whose value does not change with a change in the volume of production. These include:

1. general production costs, except for the costs of maintaining machinery and equipment, but including depreciation charges;
2. general business costs;
3. other costs (partially).

Conditionally permanent costs (OIC) have an abrupt tendency of change. The reasons for this change can be different:

- a sharp increase in rent;
- expansion of production, requiring the commissioning of new equipment (increase in depreciation), expansion of areas (increase in rent), an increase in operating costs;
- revaluation of fixed assets;
- sale of part of fixed assets;
- reconstruction of buildings and structures, etc.

Conventionally - fixed costs can be divided into two groups: residual (those that the enterprise continues to carry, despite the fact that production and sales of products are completely stopped), and starting (which arise with the resumption of production.

There are the following types of conditionally - variable costs:

1. proportional, which change in the same proportion as the volume of production and sales of products.
2. depression, which change in a relatively smaller proportion than production and sales.
3. progressive (in greater proportion).

Total and gross costs mean the sum of fixed and variable costs. Average cost is the cost per unit of output.

The marginal cost is understood as the average cost (increase or decrease) arising from changes in the volume of production and sales of products. Those. marginal cost is the added cost associated with producing another unit of output.

It is more profitable for an organization to have the smallest amount of fixed costs per unit of output (work, services), which is achieved with the maximum possible volume of production (sale) with the available number of machines and equipment, production areas, human (labor) resources. In the event of a decrease in the volume of production (sales), the amount of conditionally variable costs (as a whole for the organization) is reduced in proportion to such a decrease, but the amount of conditionally fixed costs is not. As a result, there is an increase in the share of the prime cost in the selling price of products, which means a decrease in the share of profits (respectively, and the organization's income) in this price.

Taking into account the above, the total amount of costs (C) of the organization for the manufacture of all types of products manufactured by it can be expressed by the formula:

Z = A + (B1 x X1 + B2 x X2 + B3 x X3 + ... + Bn x Xn),

where A - the total amount of fixed costs as a whole for the organization;

1, 2, 3,…, n - types of products;

В1, В2, В3, ..., Вn - the sum of variable costs in the cost of each type of product;

X1, X2, X3, ..., Xn - the amount of each type of product.

Clarification of the question of whether each type of expenses belongs to conditionally variable or conditionally constant is also necessary for the correct compilation of a calculation (formation of the selling price) per unit of production (work, services).

Variable costs- these are costs, the value of which depends on the volume of production. Variable costs are contrasted with fixed costs, which add up to total costs. The main indicator by which it is possible to determine whether the costs are variable is their disappearance during production stoppages.

Note that variable costs are the most important indicator enterprises in management accounting, and are used to create plans to find ways to reduce their weight in total costs.

What is variable cost

Variable costs have the main distinguishing feature - they change depending on the actual production volumes.

Variable costs include costs that are unchanged per unit of production, but their total amount is proportional to the volume of production.

Variable costs include:

raw material costs;

expendable materials;

energy resources involved in the main production;

salary of the main production personnel (together with accruals);

the cost of transport services.

These variable costs are directly attributed to the product.

In value terms, variable costs change when the price of goods or services changes.

How to find variable unit costs

In order to calculate the variable costs per piece (or other unit of measure) of the product produced by the company, the total amount of the variable costs incurred should be divided by the total quantity finished products expressed in natural units.

Variable cost classification

In practice, variable costs can be classified according to the following principles:

By the nature of the dependence on the volume of production:

proportional. That is, variable costs increase in direct proportion to the growth in production. For example, production increased by 30% and costs also increased by 30%;

degressive. With an increase in production growth, the variable costs of the enterprise decrease. For example, the volume of production increased by 30%, while the size of variable costs increased by only 15%;

progressive. That is, variable costs increase relatively more from the volume of production. For example, production increased by 30% and costs increased by 50%.

Statistically:

general. That is, variable costs include the totality of all variable costs of the enterprise across the entire range of products;

average - the average variable costs per unit of production or group of goods.

By the method of attribution to the cost of production:

variable direct costs - costs that can be attributed to the cost of production;

variable indirect costs - costs that depend on the volume of production and it is difficult to assess their contribution to the cost of production.

In relation to the production process:

production;

non-production.

Direct and indirect variable costs

Variable costs are direct and indirect.

Production variable direct costs are costs that can be attributed directly to the cost of specific products on the basis of primary accounting data.

Production variable indirect costs are costs that are directly dependent or almost directly dependent on changes in the volume of activity, but due to technological features they cannot be directly attributed to manufactured products or it is economically inexpedient.

The concept of direct and indirect costs is disclosed in paragraph 1 of Article 318 of the Tax Code of the Russian Federation. So, according to tax legislation, direct costs, in particular, include:

expenses for the purchase of raw materials, materials, components, semi-finished products;

remuneration of production personnel;

depreciation for fixed assets.

Note that enterprises can include in direct costs and other types of costs directly related to the production of products.

At the same time, direct costs are taken into account when determining the tax base for income tax as the products, works, services are sold, and are written off to the tax cost as they are implemented.

Note that the concept of direct and indirect costs is conditional.

For example, if the main business is transport services, then drivers and depreciation of cars will be direct costs, while for other types of business the maintenance of vehicles and wages of drivers will be indirect costs.

If the cost object is a warehouse, then wage the storekeeper will be included in direct costs, and if the cost object is the cost of manufactured and sold products, then these costs (storekeeper's wages) will be indirect costs due to the impossibility of unambiguously and the only way to attribute it to the cost object - the cost.

Examples of direct variable costs and indirect variable costs

Examples of direct variable costs are costs:

for the remuneration of workers involved in production process, including charges on their salaries;

basic materials, raw materials and components;

electricity and fuel used in the work of production mechanisms.

Examples of indirect variable costs:

raw materials used in complex industries;

expenses for research and development, transportation, travel expenses, etc.

conclusions

Due to the fact that variable costs change in direct proportion to the production volume, and the same costs per unit of finished products usually remain unchanged, when analyzing this type of costs, the value per unit of product is initially taken into account. In connection with this property, variable costs are the basis for solving many production problems associated with planning.

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Variable costs: details for the accountant

Operating leverage in the main and paid activities of the BU
They are useful. Management of fixed and variable costs, as well as the accompanying operating costs ... in the structure of the cost of fixed and variable costs. The effect of operating leverage arises ... variable and conditionally constant. The conditionally variable costs change in proportion to the change in the volume rendered ... constant. Nominally fixed costs Nominally variable costs Maintenance and maintenance of buildings and ... the price of the service falls below variable costs, it remains only to curtail production, ...

Example 2. In the reporting period, the variable costs for the production of finished goods, reflected .... The cost of production includes variable costs in the amount of 5 million rubles ... Debit Credit Amount, rubles. Reflected variable costs 20 10, 69, 70, ... Part of general plant costs added to variable costs that form the cost 20 25 1 ... Debit Credit Amount, rub. Reflected variable costs 20 10, 69, 70, ... Part of the general plant costs added to the variable costs that form the cost 20 25 1 ...

Financing a state order: examples of calculations
Does it make sense to divide costs into variable and fixed?
By itself, the difference between revenue and variable costs, shows the level of compensation for fixed ... costs; PeremZ - variable costs for the entire volume of production (sales); perms - variable costs per unit ... increased. Accumulation and distribution of variable costs When choosing a simple direct costing ... semi-finished products of our own production are taken into account at variable costs. Moreover, complex raw materials, with ... The total cost on the basis of the distribution of variable costs (for production) will be ...
Dynamic (time) model of the profitability threshold
For the first time I mentioned the concepts of "fixed costs", "variable costs", "progressive costs", "degressive costs". ... The intensity of variable costs or variable costs per working day (day) are equal to the product of the value of variable costs per unit ... of total variable costs - by the value of variable costs per unit of time, calculated as the product of variable costs by ... respectively, total costs, fixed costs, variable costs and sales. The above integration technology ...
Director's questions to which the chief accountant should know the answers
Equity: Revenue = fixed costs + variable costs + operating income. We are looking for this ... products = fixed costs / (price - variable costs / unit) = fixed costs: marginal ... fixed costs + target profit): (price - variable costs / unit) = (fixed costs + target profit ... equation: price = ((fixed costs + variable costs + target profit) / target sales ... which only considers variable costs. Profit margin - revenue ...

Conditional - fixed costs include costs, the value of which does not change relatively with a change in the volume of production (for example, it can be depreciation of fixed assets with a linear method of calculating it, remuneration of management personnel, security costs).

Fixed costs are usually classified into useful and useless ("idle"):

Zpost. = Useful. + Is useless

Waste costs arise if the production factor is not fully utilized. The occurrence of such costs may be associated with the indivisibility production factor(for example, means of labor or labor).

This division is especially relevant when analyzing the use of expensive equipment, since if it is not fully used, depreciation is still charged and interest is paid on the capital invested, which in this case are only partially useful.

If we designate the optimal use of equipment power (output in natural units) Mopt., And its planned level of use - Mplan., Then the useful and idle costs can be calculated as follows:

Useful. = Mplan. x Zpost. / Mopt.

Useful. = Zpost. x% of power utilization,

Where% of power utilization = Mplan. / Mopt.

It is useless. = (Mopt. - Mplan) x Zpost. / Mopt.

Waste costs are, in this case, the direct losses of the enterprise.

This classification is of particular practical importance in cases where a certain divisibility of the factors that determine the constancy of costs is given. If, for example, the equipment consists of four identical units, then with a decrease in production by more than 25%, one of the units can be sold or leased, which will get rid of useless costs.

Most fixed costs are not completely fixed. That is, we are dealing with semi-permanent costs that are constant for a specific volume of production, but at some critical moment increase by a certain amount. Such costs are referred to as constant or variable, depending on the frequency of step increments and the magnitude of the increments at each point.

In practice, the considered "pure" classification of costs for fixed and variable costs is distorted due to the impact on the size of costs of a set of factors (and not just the volume of production), therefore, one of the widespread tolerances in the classification of costs is linearity.

The linear approximation method allows converting costs with nonlinear dependencies into linear ones. This method uses the concept of relevant levels. Relevant level - the level of the expected business activity, within which many non-linear costs can be estimated as linear.

It is necessary to take into account the fact that costs of the same type can behave in different ways. There are costs that are variable in one situation and constant in another. This classification cannot be determined once and for all, even for a specific enterprise, but must be revised (clarified) taking into account the changing conditions of activity; strict, legislatively enshrined classification in this case is impossible.

An example of a solution to the problem of classifying costs can be the transition to the use of the above classification of costs for a product and for a period. In this case, the main feature of the classification of costs into fixed-variable costs is only partly present, and some mixing of features taking place here is justified by the convenience of practical application.

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