Guide
1
Calculate the fixed costs of production.Their value is not dependent on production volumes, as they relate to the direct existence of the company.These include: the salary administration, rent, depreciation of buildings and so on.In this regard, they must be paid even in the case where the products are not produced.The only way to reduce fixed costs - to cease the activity of the company.Dividing the amount of fixed costs to production volume can be determined unchanging part of the cost of production.
2
Determine the variable costs which are directly dependent on production volumes.These include the costs of raw materials, energy, fuel, transportation, materials, labor and so on.I
n planning and cost analysis must take into account that variable costs grow with the increase in production volumes.
3
To reduce these costs is necessary to optimize the various stages of the company.For example, to perform the automation equipment and develop a system of shift work, which will reduce the cost of labor.Divide the variable costs of production capacity to get the variable part of the cost per unit of output.
4
Fold variable and constant part of the cost of production.Compare prices at which you can sell products on the market, and the amount of the costs of its production.Analyze this situation and determine how much is optimal and profitable activities of the enterprise.
5
Calculate the costs of the enterprise, which can be avoided.To do this, divide the cost of fully and partially return, as well as completely sunk.In the analysis of the costs necessary to pay attention to the first two categories, which will help to optimize the pricing of goods.