The total cost of production is determined by... Cost calculation (cost)

Every organization strives to achieve maximum profit. Any production incurs costs for the purchase of factors of production. At the same time, the organization strives to achieve such a level that a given volume of production is provided at the lowest possible cost. The firm cannot influence the prices of resources. But, knowing the dependence of production volumes on the number of variable costs, costs can be calculated. Cost formulas will be presented below.

Types of costs

From an organizational point of view, expenses are divided into the following groups:

• individual (expenses of a particular enterprise) and social (costs of manufacturing a specific type of product incurred by the entire economy);
• alternative;
• production;
• are common.

The second group is further divided into several elements.

Total expenses

Before studying how costs and cost formulas are calculated, let's look at the basic terms.

Total costs (TC) are the total costs of producing a certain volume of products. In the short term, a number of factors (for example, capital) do not change, and some costs do not depend on output volumes. This is called total fixed costs (TFC). The amount of costs that changes with output is called total variable costs (TVC). How to calculate total costs? Formula:

Fixed costs, the calculation formula for which will be presented below, include: interest on loans, depreciation, insurance premiums, rent, wages. Even if the organization does not work, it must pay rent and loan debt. Variable expenses include salaries, costs of purchasing materials, paying for electricity, etc.

With an increase in output volumes, variable production costs, the calculation formulas for which were presented earlier:

• grow proportionally;
• slow down growth when reaching the maximum profitable production volume;
• resume growth due to disruption optimal sizes enterprises.

Average expenses

Wanting to maximize profits, the organization seeks to reduce costs per unit of product. This ratio shows a parameter such as (ATC) average cost. Formula:

ATC = TC\Q.

ATC = AFC + AVC.

Marginal costs

Change total amount costs for increasing or decreasing production volume per unit show marginal costs. Formula:

From an economic point of view, marginal costs are very important in determining the behavior of an organization in market conditions.

Relationship

Marginal cost must be less than total average cost (per unit). Failure to comply with this ratio indicates a violation of the optimal size of the enterprise. Average costs will change in the same way as marginal costs. It is impossible to constantly increase production volume. This is the law of diminishing returns. At a certain level, variable costs, the calculation formula for which was presented earlier, will reach their maximum. After this critical level, an increase in production volumes even by one will lead to an increase in all types of costs.

Example

Having information about the volume of production and the level of fixed costs, you can calculate everything existing species costs.

Issue, Q, pcs.	Total costs, TC in rubles

Without engaging in production, the organization bears fixed costs at the level of 60 thousand rubles.

Variable costs are calculated using the formula: VC = TC - FC.

If the organization is not engaged in production, the amount of variable costs will be zero. With an increase in production by 1 piece, VC will be: 130 - 60 = 70 rubles, etc.

Marginal costs are calculated using the formula:

MC = ΔTC / 1 = ΔTC = TC(n) - TC(n-1).

The denominator of the fraction is 1, since each time the volume of production increases by 1 piece. All other costs are calculated using standard formulas.

Opportunity Cost

Accounting expenses are the cost of the resources used in their purchase prices. They are also called explicit. The amount of these costs can always be calculated and justified with a specific document. These include:

• salary;
• equipment rental costs;
• fare;
• payment for materials, bank services, etc.

Economic costs are the cost of other assets that could be obtained from alternative uses of resources. Economic costs = Explicit + Implicit costs. These two types of expenses most often do not coincide.

Implicit costs include payments that a firm could receive if it used its resources more profitably. If they were bought in a competitive market, their price would be the best among the alternatives. But pricing is influenced by the state and market imperfections. Therefore, the market price may not reflect the true cost of the resource and may be higher or lower than the opportunity cost. Let us analyze in more detail the economic costs and cost formulas.

Examples

An entrepreneur, working for himself, receives a certain profit from his activities. If the sum of all expenses incurred is higher than the income received, then the entrepreneur ultimately suffers a net loss. It, together with net profit, is recorded in documents and refers to explicit costs. If an entrepreneur worked from home and received an income that exceeded his net profit, then the difference between these values ​​would constitute implicit costs. For example, an entrepreneur receives a net profit of 15 thousand rubles, and if he were employed, he would have 20,000. in this case there are implicit costs. Cost formulas:

NI = Salary - Net profit = 20 - 15 = 5 thousand rubles.

Another example: an organization uses in its activities premises that belong to it by right of ownership. Explicit expenses in this case include the amount of utility costs (for example, 2 thousand rubles). If the organization rented out this premises, it would receive an income of 2.5 thousand rubles. It is clear that in this case the company would also pay utility bills monthly. But she would also receive net income. There are implicit costs here. Cost formulas:

NI = Rent - Utilities = 2.5 - 2 = 0.5 thousand rubles.

Returnable and sunk costs

The cost for an organization to enter and exit a market is called sunk costs. Expenses for registering an enterprise, obtaining a license, payment advertising campaign no one will return it, even if the company goes out of business. In a narrower sense, sunk costs include costs for resources that cannot be used in alternative ways, such as the purchase of specialized equipment. This category expenses do not relate to economic costs and do not affect Current state companies.

Costs and price

If the organization's average costs are market price, then the firm earns zero profit. If favorable conditions increase the price, the organization makes a profit. If the price corresponds to the minimum average cost, then the question arises about the feasibility of production. If the price does not cover even the minimum variable costs, then the losses from the liquidation of the company will be less than from its functioning.

International distribution of labor (IDL)

The world economy is based on MRT - the specialization of countries in the production of certain types of goods. This is the basis of any type of cooperation between all states of the world. The essence of MRI is revealed in its division and unification.

One production process cannot be divided into several separate ones. At the same time, such a division will make it possible to unite separate industries and territorial complexes and establish interconnections between countries. This is the essence of MRI. It is based on the economically advantageous specialization of individual countries in the production certain types goods and their exchange in quantitative and qualitative relationships.

Development factors

The following factors encourage countries to participate in MRI:

• Volume of the domestic market. U large countries there is greater opportunity to find the necessary factors of production and less need to engage in international specialization. At the same time, market relations are developing, import purchases are compensated by export specialization.
• The lower the state's potential, the greater the need to participate in MRI.
• High provision of the country with mono-resources (for example, oil) and low level provision of mineral resources encourages active participation in MRI.
• The more specific gravity basic industries in the structure of the economy, the less the need for MRI.

Each participant finds economic benefit in the process itself.

Cost calculation is carried out according to the first calculation method, taking into account the use of two methods for determining general production and general business costs. Individual source data shows the actual costs for each product for the following costing items: “Raw materials” and “Purchased components and semi-finished products”. The calculation of costs for other direct costing items was carried out on the basis of data on the labor intensity of production, the average hourly wage rate, the percentage of bonuses, the percentage of additional wages, and the uniform rate. social tax, the average cost of machine time per product and average cost machine hours of equipment operation. Calculation of the basic salary and expenses for the maintenance and operation of equipment is carried out using simplified formulas, marked with a dash in Table 1.1.

The results of calculating direct costing items for each product are shown in Table 3.1.

Table 3.1 Calculation of direct costs by product

Costing item
1.Raw materials
2. Purchased components and semi-finished products
3.Basic wages for production workers
4.Additional wages for production workers
5. Contributions for social needs
6.Costs for maintenance and operation of equipment
Total direct costs, rub.

Based on the results of this table, we can conclude that the direct costs of product A are much lower than the costs of products B and C. This is due to the higher costs of maintaining and operating equipment for B&C products.

Calculation of direct costs for a product A :

Raw materials (excluding returnable waste):

Z M i = ∑ G ji C j (1+N t.z. /100) - O in O in = 0

Z MA = 194*(1+0.1) = 213.4 (rub)

Purchased and component products and semi-finished products:

Z p i = ∑ N ji C j (1+N t.z. /100)

Z PA = 4595*(1+0.1) = 5054.5 (rub)

Basic salary of production workers:

Z main i = t i P av i (1+N pr /100)

Base = 35*71 = 2485 (rub)

Additional wages for production workers (vacation pay, extra pay for going out at night, etc.)

Z add i = Z main (N add /100)

N add = (F add /F main) * 100%

N add = 12%

Z additional = 3230*5*0.13 =298.2 (rub)

Contributions for social needs:

Z social i = (Z main i + Z additional i)*N social /100

Z social = (2982+357.66)*0.3 = 834.96 (rub)

Equipment maintenance and operation costs:

Z e.o. = t m S m.h.

Z e.o. = 54*212 =11448 (rub)

Total direct costs:

Z prA = 213.4+5054.5+2485+298.2 +834.96 +11448 = 20334.06 (rub)

2.2 Calculation of indirect costs per unit of production

Next, we will calculate general production and general expenses using the formulas given in table. 2, in two ways. The first method is to calculate general production and general expenses as a percentage of the wages of production workers. The second method is to calculate the same costs as a percentage of the amount of direct costs for the product.

The calculation results are presented below in table 3.2 - “Calculation of general production and general business expenses.”

Table 3.2 Calculation of general production and general business expenses

Costing item	Amount of costs by costing items, products and calculation methods
		As a % of direct costs	As a % of wages of production workers		As a % of direct costs	As a % of wages of production workers		As a % of direct costs
General production expenses
General running costs

With the first method of calculating general production and general expenses (as a percentage of the wages of production workers) of product C, the total cost of the product is lower. This is due to the fact that the amount of direct costs is higher than the wages of production workers. Consequently, the costs calculated using the second method are higher than those calculated using the first method.

Calculation of costs for product A in two ways:

General production expenses

from wages of production workers:

N’ o.pr = (11702742*100%)/22416340+2689961 = 46.61%

Z'o. prA = (2485+298.2)*0.46 = 1297.3266 (rub)

from the cost of direct costs:

N'' o.pr. = (11702742/(20334.06*681+34910.136*1880+67098.8*409))*100% = 10.945121%

Z'' o.pr.A = 2225.58 (rub)

General running costs

from workers' wages:

N’ o.x = (5051457/(22416340+2689961))*100% = 20.12%

Z’ o.x.A = (2485+298.2)*0.20 = 559.98752 (rub)

from direct costs:

N” o.x. = (5051457/21057.642*681+37678.283*1880+404*69130.02)*100% = 4.45%

Z” o.x.A = 20334.06*0.04 = 960.6688 (rub)

Consider product B:

General production expenses are equal to 1297.3266 (rub). with the first calculation method 2225.58 (rub) - with the second.

General business expenses – 559.98752 rubles. and 960.6688 rub.

It can be seen that with the first calculation method the total cost is lower than with the second. This is explained by the fact that the wages of production workers are lower than the amount of direct costs (2485 versus 20334.06).

The definition of “calculation” means a kind of process of calculating the volume of financial costs, which, first of all, are directly related to the production and the fact of sales of a single specific unit of product, and under a separate cost item.

Essentially, costing is a document that displays costs that are directly related to the production and sale of a unit of goods. In the calculation under consideration all costs without exception are necessarily grouped according to cost items, depending on where they are formed, as well as their purpose.

In parallel with this, the direct object of the calculation under consideration is rightfully considered to be a specific product, or any service provided, or work performed.

To achieve a certain goal, regulatory, planned and reporting types of calculation are formed.

Standard calculation can be calculated on the basis of existing technical standards and financial cost standards.

In its turn planned costing is formed solely for the purpose of determining the planned cost per unit of goods.

Reporting type of calculation is formed at the end of the reporting period and displays all available costs for the production and sale of a unit of goods solely on an actual basis. This is necessary, first of all, for the purpose of analysis, as well as comparison of predicted and actual costs, including identifying reserves for the possibility of reducing costs (including planning various measures to reduce costs).

The name and direct composition of cost items in the calculation are calculated by recommendations for each specific industry.

Calculation scheme with formula

For a detailed explanation, let’s take, for example, costing and determining selling costs.

Data	Product A	Product B	Product C
Raw materials and supplies, thousand rubles.	1640	9636	1536
Components, thousand rubles.	295	136	148
Returnable waste, %	12,54%	20,50%	20,30%
Fuel and energy, thousand rubles.	238	247	310
Basic salary, thousand rubles.	648	138	587
Profit, %	3,45%	3,87%	7,85%
VAT, %	20,00%	20,00%	20,00%

Calculation scheme The cost calculation under consideration is as follows:

1. Returnable waste must be mandatory count from the costs of raw materials and related materials (you need to take a certain percentage).
2. To calculate the additional salary, it is necessary to take into account information such as: if the basic salary is over 200 thousand rubles, then the additional salary is 10% of the base salary, if less - 15%.
3. The fact of accrual on wages– 30% of the base amount and additionally.
4. The cost of maintaining the functionality of various equipment is only 5% of the base wage.
5. General business costs amount to 9% of the average wage.
6. As for general production, the figure is 18% of (25% BZP + 75%D). Moreover, the OZP is basic pay labor for hired employees, and D - the provided additional.
7. The production price is equal to the sum of the costs of maintaining the operation of the process, providing the necessary raw materials and other materials, fuel, auxiliary components, and so on, minus age-related waste.
8. Non-production costs (meaning costs) are 3% of the production price.
9. Total cost = production + production costs.
10. The manufacturer's income is necessarily calculated as a percentage of the total cost.
11. Wholesale cost = total + manufacturer's income.
12. VAT should be calculated exclusively on the wholesale cost.

Moreover, the selling wholesale cost = wholesale cost + indirectly accrued taxes.

Explanations

Explanations for the definition of some calculation items are as follows: next:

The cost of goods B and C is calculated using a similar principle.

It is worth noting that you can do it in such a way that Excel takes the source information for the definition simultaneously in the corresponding tables.

For example, raw materials and supplies are from the generated production report, and wages are from the corresponding statement.

The list of costing items displays production feature.

Directly for domestic modern practice the most characteristic, in fact, can be considered this main list of costing items, How:

• raw materials and supplies;
• fuel and energy for necessary technological purposes;
• wages for hired staff;
• general production financial expenses;
• general miscellaneous expenses;
• other production costs;
• various other .

Articles 1 to 7 are usually called production costs, since they are for the most part directly related to servicing direct production process. The size of production costs forms the production cost.

Article 8(meaning commercial costs) costs directly related to the sale of goods, namely: financial expenses for packaging, advertising purposes, ensuring safety and, in part, even transportation financial costs.

Additionally, it is worth paying attention to the fact that indirect costs, expressed as coefficients or percentages, are directly related to the production of all products without exception or their individual varieties.

The specifics of the company sort of “dictate” the list of direct and indirect costs. For example, in the field of shipbuilding, almost all financial costs without exception are classified as direct costs. As for the chemical industry, almost everything here relates to indirect costs.

Application

The main tasks of calculating the cost of goods are determined solely by the purpose of the calculation, and can be formulated as follows:

In fact, calculating the cost of goods, work or services themselves can be divided into several stages.

At the first stage, everything is carried out necessary calculations cost relative to all goods without exception. The next step is to calculate the actual cost for each individual product. At the final stage, the cost of a unit of goods performed in accordance with the contract of work or service provided is determined.

However, in reality, the process itself is a little more complicated, which is largely due to the process of so-called zeta expenses.

Additionally, I would like to note that until recently, costing systems had only one goal - to evaluate existing reserves finished goods and various semi-finished products self-made, which is extremely important for internal production purposes, as well as the formation of external necessary reporting and calculation of income levels.

Examples

To be able to understand in more detail the essence of determining the calculation of the cost of goods, it is recommended to refer to the available examples.

These calculation examples will allow you to significantly minimize the risks of obtaining false information as a result of the calculations made.

A detailed calculation of product costs is presented in this manual.

Production costs (cost)- these are the current costs of the company expressed in monetary form for the production and sale of products, which are the calculated price base

Costing unit- this is a unit of a specific product (service) according to costing items (according to costing)

The basis for calculating prices is calculating production costs (distribution costs).

It is compiled using a unit of measurement for the quantity of products adopted, taking into account production specifics (1 meter, 1 piece, 100 pieces if produced simultaneously). The costing unit can also be the unit of the leading consumer parameter of the product.

Lists of costing items reflect the features of production.

For modern domestic practice, the following list of calculation items can be considered the most characteristic:

• raw materials and supplies;
• fuel and energy for technological purposes;
• wages of production workers;
• wage accruals for production workers;
• general production expenses;
• general running costs;
• other production costs;
• business expenses.

Items 1-7 are called production costs, since they are directly related to servicing the production process. The total production costs are production cost. Article 8 (commercial expenses) expenses associated with the sale of products: costs of packaging, advertising, storage, partially transportation costs. The sum of production and commercial expenses is full cost of production. There are direct and indirect costs. Direct expenses relate directly

to the cost of a specific product. According to the above list, direct costs are represented by items 1-3, which is typical for most industries. Indirect costs usually associated with the production of all products or several of their types and are attributed to the cost of specific products indirectly - using coefficients or percentages. Depending on the specifics of production, both direct and indirect costs can vary greatly. For example, in monoproduction, direct costs are almost all costs, since the result of production is the release of one product (shipbuilding, aircraft construction, etc.). On the contrary, in instrumental processes (chemical industry), where a range of other substances are produced simultaneously from one substance, almost all costs are indirect.

There are also semi-fixed and semi-variable costs. Conditionally permanent are expenses whose volume does not change or changes slightly with changes in the volume of output. For the vast majority of industries, these can be considered general production and general business expenses. Conditional variables They consider expenses, the volume of which is directly proportional to changes in the volume of output. Usually these are material, fuel and energy costs for technological purposes, labor costs with accruals. The specific list of expenses, as we have already said, depends on the specifics of production.

Manufacturer's profit in price is the amount of profit minus indirect taxes received by the manufacturer from the sale of a unit of goods.

If prices for goods are free, then the amount of this profit depends directly on the pricing strategy of the manufacturer-seller (Chapter 4).

If prices are regulated, then the amount of profit is determined by the profitability standard established by the authorities and with the help of other levers of direct price regulation (Chapter 2).

In modern Russian conditions The objects of direct price regulation at the federal level are natural gas prices for monopolistic associations and electricity tariffs regulated by the Federal Energy Commission Russian Federation, tariffs for modes of transport with the largest freight turnover (primarily tariffs for freight rail transport), prices for vital medications and for services that are most significant from a national economic and social perspective.

The object of direct price regulation by the constituent entities of the Russian Federation and local authorities is a much wider range of goods and services. This list depends decisively on two factors: the degree of social tension and the capabilities of regional and local budgets. The higher the social tension and the larger the volume of budget funds, the other equal conditions the scale of direct price regulation is greater.

IN Russian practice With state regulation of prices and in the vast majority of cases with a system of free prices, the full cost of a unit of goods is taken into account as the basis for using the percentage of profitability when calculating profits.

Example. The cost structure by costing items per 1000 products is as follows:

1. Raw materials and basic materials - 3000 rubles.
2. Fuel and electricity for technological purposes - 1,500 rubles.
3. Remuneration for main production workers - 2000 rubles.
4. Charges for wages - 40% of the wages of main production workers
5. General production expenses - 10% of the wages of the main production workers.
6. General expenses - 20% of the wages of the main production workers.
7. Transportation and packaging costs are 5% of production costs.

It is necessary to determine the manufacturer's price level for one product and the amount of profit from the sale of one product if the profitability acceptable to the manufacturer is 15%.

Calculation

1. We calculate in absolute terms indirect costs, given as a percentage of the wages of the main production workers, per 1000 products:

• accruals for wages = 2000 rub. *40% : 100% = 800 rub.;
• general production costs = 2000 rub. *10% : 100% = 200 rub.;
• general business expenses = 2000 rub. *20% : 100% = 400 rub.

2. We determine production cost as the sum of expenses of items 1-6.

• Production cost of 1000 products = 3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 (rub.).

3. Transportation and packaging costs = RUB 7,900. · 5% : 100% = 395 rub.

4. Total cost of 1000 products = 7900 rubles. + 395 rub. = 8295 rub.; total cost of one product = 8.3 rubles.

5. Manufacturer price for one product = 8.3 rubles. + 8.3 rub. · 15% : 100% = 9.5 rub.

6. Including profit from the sale of one product = 8.3 rubles. · 15% : 100% = 1.2 rub.

Manufacturer price- price, including cost and profit of the manufacturer.

Actual sales of goods (services) according to manufacturer's prices(manufacturer price, factory price) is possible mainly in the case when there are no indirect taxes in the price structure. In modern economic practice, the list of such goods (services) is limited. As a rule, indirect taxes are present in the price structure as direct price-forming elements. In absolute prices

most goods (services) included value added tax(VAT).

The price structure for a number of goods contains excise tax. This indirect tax is included in the price of goods characterized by inelastic demand, i.e. an increase in the price level as a result of the inclusion of an excise tax does not lead to a decrease in the volume of purchases of this product. Thus, the fiscal tax function is implemented - ensuring budget revenues. At the same time, excisable goods should not be essential goods: the introduction of an excise tax in this case would contradict the requirements of social policy. In this regard, in both domestic and international practice, alcohol products and tobacco products are primarily excisable. Goods such as sugar and matches, which are characterized by the highest degree of demand inelasticity, are not excisable because they are included in the list of essential goods.

Along with the main federal taxes (value added tax and excise tax), prices may include other indirect taxes. For example, until 1997 In Russia, a special tax was included in the price structure. In 1999 sales tax was introduced in almost all regions of the Russian Federation. These indirect taxes were later removed.

Let us dwell on the methodology for calculating the amount of value added tax in price as the most common tax.

The basis for calculating value added tax is the price excluding VAT. VAT rates are set as a percentage of this base.

Example. Manufacturer price level -
9.5 rub. for one product. The value added tax rate is 20%. Then the level of the selling price, i.e. the price exceeding the manufacturer’s price by the amount of VAT, will be:

• Tsotp = Tsizg + VAT = 9.5 rubles. + 9.5 rub. · 20%: 100% = 11.4 rub.

Price elements also include intermediary wholesale markup And trade markup, if the product is sold through .

Selling price- the price at which the manufacturer sells products outside the enterprise.

The selling price exceeds the manufacturer's price by the amount of indirect taxes.

Rules for accounting and regulation of intermediary services

Intermediary (trading) markup (discount)— a form of price remuneration for a wholesale (trade) intermediary.

Distribution costs— the intermediary’s own costs excluding the costs of the purchased goods.

Both wholesale intermediary and trade markups on economic nature, as noted in Chapter 2, are the prices of services of intermediary and trading organizations, respectively.

Like any price, the intermediary price fee contains three elements:

• intermediary costs or distribution costs;
• profit;
• indirect taxes.

Rice. 9. General price structure in modern Russian conditions. IP - production costs (cost); P - profit; NK - indirect taxes included in the price structure; Nposr - wholesale intermediary surcharge.

As competition develops, the chain of intermediaries decreases. Currently, in domestic practice, a wide range of consumer goods is sold only with the help of a reseller and directly from the manufacturing plant.

In business practice intermediary price remuneration can be calculated in the form allowances And discounts.

In absolute terms, the intermediary discount and markup are the same, since they are calculated as the difference between the price at which the intermediary purchases the goods - purchase price, and the price at which it is sold - selling price. The difference between the concepts of “discount” and “surcharge” appears if they are given in percentage terms: the 100% base for calculating the markup is the price at which the intermediary purchases the product, and the 100% base for calculating the discount is the price at which the intermediary sells this product.

Example.

• The intermediary purchases the goods at a price of 11.4 rubles. and sells it at a price of 13 rubles.
• In absolute terms, discount = premium = 13 rubles. — 11.4 rub. = 1.6 rub.
• The percentage of the premium is 1.6 rubles. · 100%: 11.4 rub. = 14%, and the discount percentage is 1.6 rubles. · 100%: 13 rub. = 12.3%.

In conditions of free prices, intermediary markups are used when the seller does not experience severe price pressure, i.e., occupies the position of a monopolist (leader) in the market. In such a situation, the seller has the opportunity to directly add a commission for intermediary services.

However, more often intermediary markups are used as a lever for price regulation by government authorities when market conditions allow the sale of goods at a price higher than allowed by the interests of national economic and social policy. Thus, in Russia for a long time supply and sales allowances were used for most important species fuel. These allowances were regulated by federal authorities. Currently, in almost all regions of Russia there are trade markups on high-value products. social significance. These allowances are regulated by local authorities. The scale of their use increased significantly after the 1998 crisis.

In conditions of free prices, intermediary discounts are used when the seller is forced to calculate his indicators in strict dependence on the prices prevailing in the market. In this case, the calculation of the intermediary’s remuneration is based on the principle of “discounting” this remuneration from the market price level.

Intermediary discounts are usually provided by manufacturers to sales intermediaries and their permanent representatives.

Along with intermediary discounts and premiums associated with the price level, a wide

This form of intermediary remuneration has become widespread, such as establishing for him percentage of cost of goods sold.

The intermediary's profit is determined using the percentage of profitability to distribution costs. Distribution costs— the intermediary’s own costs (for example, rent for premises, expenses for paying employees, packaging and storage of goods).

Expenses associated with the purchase of goods are not included in distribution costs.

Example. Taking into account the conditions of the previous example, we will determine the maximum acceptable distribution costs for an intermediary if the minimum acceptable profitability for him is 15%, and the VAT rate on intermediary services is 20%.

We can represent the absolute value of the intermediary remuneration by an equation, taking x to be the maximum allowable distribution costs:

• x + x * 0.15 + (x + 0.15x) * 0.2 = 1.6;
• x = 1.16 (rub.).

If the sale of goods is accompanied by the services of not one, but several intermediaries, then the percentage of the markup of each subsequent intermediary is calculated to the price of its purchase.

Example. The intermediary sells the goods trade organization. Taking into account the above conditions, this sale will be carried out at a price of 13 rubles. (11.4 + 1.6).

Then the retail price at the maximum acceptable level a trade markup of 20% will be 15.6 rubles. (13 + 0.2 * 13).

Intermediary discounts and allowances must be distinguished from price discounts And allowances.

The first, as indicated above, constitute the remuneration for intermediary services, therefore their presence is always associated not with one, but with several price stages (their number is directly proportional to the number of intermediaries).

Price discounts and premiums are sales promotion tools (Chapter 4). They are used in relation to one price level and are associated with one price stage.

The general price structure in modern Russian conditions, taking into account all the above elements, is presented in Fig. 9.

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