Analysis showed that during that month

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We distribute them per unit of production and understand what the costs will be due to an increase in production volumes. Maya Vyacheslavovna Kyigasova Financial Director of the company "Neskuchnye Finansy" Variable costs are expenses that depend on the volume of production or sales: the greater it is, the higher the costs. What it includes: Purchase of raw materials, supplies, equipment or goods, expenses for gasoline, electricity and water, payment to suppliers and employees who work on a piecework basis.


Why take it into account. Accounting for variable costs helps a company greece telegram data identify the most profitable products and areas of work. This way, you can see the dynamics of all costs and compare different periods. Example. Variable costs of a beauty salon are 100,000 ₽ per month for consumables and cosmetics. During one period, the owner noticed that expenses had increased.


the salon made purchases from another supplier who does not give a discount on bulk orders. Direct and indirect costs Direct costs are expenses included in the cost of a certain product or service. They can be both variable and fixed. What is included. Costs for raw materials, equipment, consumables and packaging materials, salaries and bonuses for employees involved in the production of the product.