Course work: Assessment of enterprise costs and ways to reduce them using the example of Wimm-Bill-Dann Drinks OJSC. What refers to business expenses Reducing business expenses in a trading company

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Every entrepreneur strives to obtain the maximum possible profit. And in addition to the factors of increasing the volume of production and promoting it to unfilled markets, the problem of reducing the costs of production and sales of these products, reducing production costs, is inexorably brought forward.

In the traditional view, the most important ways to reduce costs is to save all types of resources consumed in production: labor and material.

A significant share in the structure of production costs is occupied by wages (in Russian industry - 13-14%, developed countries-- 20--25%). Therefore, the urgent task is to reduce the labor intensity of manufactured products, increase labor productivity, and reduce the number of administrative and service personnel.

Reducing the labor intensity of products and increasing labor productivity can be achieved different ways. The most effective of them are mechanization and automation of production, development and application of progressive, high-performance technologies, replacement and modernization of outdated equipment. However, measures to improve the equipment and technology used will not give the proper return without improving the organization of production and labor. Often, businesses purchase or lease expensive equipment without preparing for its use. As a result, the utilization rate of such equipment is very low, and the funds spent on its acquisition do not bring the expected results.

Proper organization of labor is important for increasing labor productivity: preparing the workplace, fully loading it, using advanced methods and techniques, etc.

Material resources occupy up to 3/5 in the structure of production costs. Hence the importance of saving these resources and their rational use is clear. The use of resource-saving technological processes comes to the fore here. It is also important to increase the demands and widespread use of incoming quality control of raw materials, components and semi-finished products received from suppliers.

Reducing depreciation costs of fixed assets production assets can be achieved through better use of these funds and their maximum utilization.

Foreign companies also consider such factors as reducing production costs, such as determining and maintaining the optimal batch size of purchased materials, the optimal batch size of products launched into production, and deciding whether to produce individual components or components from other manufacturers themselves or purchase them from other manufacturers.

It is known that the larger the batch of purchased raw materials and materials, the greater the average annual stock and the greater the amount of costs associated with storing these raw materials and materials (rent for warehouse premises, losses during long-term storage, losses associated with inflation, etc.).

However, purchasing raw materials in large quantities has its advantages. The costs associated with placing an order and purchased goods, with the acceptance of these goods, monitoring the passage of invoices, etc. are reduced. Thus, the task arises of determining the optimal amount of purchased raw materials and supplies.

The most important way to reduce production costs is

saving all types of resources consumed in production - labor and material.

TASK 1

1. Determining the amount of investment for the formation of fixed assets of the enterprise:

B= 1 G =3

Calculation of the necessary funds for the acquisition of fixed assets consists of determining the amount of equipment required and drawing up an estimate of the costs of its acquisition (Table 1)

Table 1 Cost estimate for the purchase of equipment

2. Determining the amount of investment for the formation of intangible assets of the enterprise

TO intangible assets include: organizational expenses and franchise (Table 2)

Table 2 Intangible assets

According to the condition, organizational expenses - services of a law firm - 10 thousand rubles. (8+1=9)

Franchise under the terms of the agreement is 13 thousand rubles. (10+3)

3. Determination of the amount of investment for the formation of working capital of the enterprise (Table 3)

Table 3Calculation of working capital

According to the conditions of the task, the interval between purchases is specified:

• - for goods 60 days
• - for components 30 days
• - for instruments 180 days

We determine the average daily consumption:

Goods - 720 thousand rubles: 360 days = 2 thousand rubles/day

Components - 5760 thousand rubles: 360 days = 16 thousand rubles/day

Tools and spare parts - 1440 thousand rubles: 360 days = 4 thousand rubles/day

We determine the stock rate in days:

According to the condition of the task, the value of the current stock is half the average interval between deliveries, i.e. ½ and safety stock of 3 days.

Products - 60 days: 2 + 1 days = 31 days

Accessories - 30 days: 2 + 1 days = 16 days

Tools and spare parts - 180 days: 2 + 1 days = 91 days

We determine the stock standard:

The stock standard is determined by the product of two values ​​- the average daily consumption and the stock standard in days:

Goods - 2 thousand rubles. x 31 days = 62 thousand rubles.

Components - 16 thousand rubles. x 16 days = 256 thousand rubles.

Tools and spare parts - 4 thousand rubles. x 91 days = 364 thousand rubles.

The total stock standard will be:

(62+256+364) = 682 thousand rubles.

We determine the total size of the need for working capital(Table 4)

Table 4 Working capital requirements

We fill out the table according to the task conditions.

• - required supplies of materials (from Table 3, calculation of the stock standard)
• - prepayment for rent of premises 500 thousand rubles + 10 thousand rubles = 510 thousand rub.
• - cash for renovation of the premises - 50 thousand rubles + 30 thousand rubles. = 80 thousand rubles;

training and certification of personnel 8 specialists for 10 thousand rubles. for each - 8 x 10 thousand rubles. = 80 thousand rubles.

reserved for unforeseen expenses 2 thousand rubles.

Total cash - (80+33+80+2) = 195 thousand rubles.

Total working capital:

• (682+510+195) = 1387 thousand rubles.
• 4. We form the balance sheet of the enterprise and determine sources of investment financing.

To form a balance, we will determine what data we have already generated.

The charter of the enterprise, according to the terms of the assignment, was formed by two founders. One contributed funds, the second provides the necessary fixed assets, and his share is (50+1) = 51%.

The costs required to purchase equipment from us are calculated in Table 1 and amount to 1124 thousand rubles. , therefore, this is the share of one founder.

The share of the second founder (100-51) = 49%, in total terms this will be

(1124*49)/51 = 1080 thousand rubles.

total amount authorized capital(1124 + 1080) = 2204 thousand rubles.

Our intangible assets are formed in table 2 and amount to 22 thousand rubles.

Determining the size outside current assets, this is (1124+22) = 1146 thousand roubles.

We determine the size of current assets, it is calculated in Table 4.

Inventories from table 4 (standard stock) 682 thousand rubles.

Cash from table 4 - 195 thousand rubles.

Accounts receivable from table 4 - 510 thousand rubles.

Total current assets - 1387 thousand rubles.

Asset balance (1146+1387) = 2533 thousand rubles.

We determine sources of financing, i.e. balance sheet liability.

Our authorized capital has already been determined, it amounts to 2204 thousand rubles.

Table 5 Structure of the enterprise's balance sheet

We determine other sources, these are long-term and short-term borrowed funds.

We define accounts payable(2533-2204) = 329 thousand rubles.

According to the terms of the assignment, the enterprise purchases goods for resale from the franchisor on credit with payment due within a month. These are the conditions for short-term loans (credit). The loan amount corresponds to the size of the calculated standard stock of goods (Table 3) and is 62 thousand rubles. This short-term debt, therefore, you need to ask the bank for (329-62) = 267 thousand rubles. These are long-term obligations taken under the terms of the assignment for 1 year at 16% per annum.

5. Calculation of economic efficiency

Determining the results economic activity enterprises under given conditions

Table 6 Calculation financial results

We determine income from activities. Here you should pay attention to the units of measurement of income; according to the condition, they are given in million rubles. The indicator values ​​must be converted into single measurements.

First year: G+2= 5 million rubles. or in thousand rubles. 5x1000 = 53,000 thousand rubles.

Second year 5000*(1+(1+1*5)/100 = 5500 thousand rubles.

Years three and five unchanged

Determining expenses

First year G = 3 million rubles. or 3000 thousand rubles.

According to the terms of the assignment, we add interest on the bank loan to the expenses of the first and second years of work.

We calculate percentages:

The long-term loan amounts to 321.08 thousand rubles. percent (15+B) or

• (15+1) = 16%
• 249.8 x 16% = 39.968 or rounded 43 thousand rubles.

The first year, respectively (3000 + 43) = 3043 thousand rubles.

Second year 3000*(1+(1*5)/100 = 3150 thousand rubles.

3150 thousand rubles. + 43 = 3193 thousand rubles.

The third fifth year excluding interest and annually will amount to 3150 thousand rubles.

We determine the excess of income over expenses

Income Expenses

The resulting result will be income before taxes.

Income tax according to the simplified tax system - 15%

We determine the tax amount, multiply the income by the rate

First year (1957*15) = 294 thousand rubles.

Second year (2307*15) = 346 thousand rubles.

The third and subsequent years (2350*15) = 352.5 thousand rubles.

We determine net profit using the formula Income - Tax

First year (1957 - 294) = 1663 thousand rubles. (differences in the table due to rounding)

Second year (2307-346) = 1961 thousand rubles.

The third and subsequent years (2350-352.5) ​​= 1997.5 thousand rubles.

Determining the average annual net profit

Emergency Wed. year. (1663+1961+1997.5 *3) = 9616.5/5 = 1923 thousand rubles.

K - 2533 thousand rubles.

Net income BH(1923*5-2533) = 7084 thousand rubles.

Profitability index ID(1923*5/2533) = 3.797 or 4 rubles/ruble.

Payback period Current(2533/1923) = 1.317 years

The calculation is made based on specified conditions using variables: B= 1 G =3

1. Determine current expenses

Estimated current expenses for the base year, thousand rubles. Table 1

2. We draw up an estimate of production costs

Table 2 Estimated current expenses for the base year, thousand rubles.

Commercial expenses take into account the maintenance of collection points (1 piece) and sales costs (advertising). Bank services are not included in the cost price, but are included in other expenses.

Depreciation of workshop equipment = 200 * 11% = 22 thousand rubles.

Reception points + 203 (lighting)*11%*2 = 22.33 *1 point = 22.33 thousand rubles.

3. We prepare a cost estimate for 1 conditional product

Table 3 Costing for a conditional product

The data in the calculation is entered on the basis of table 2.

The plan for the current year is 2 thousand conventional units. units.

Calculation of cost per 1 conventional unit. unit:

We divide the indicators of the annual program by 2 thousand conventional units. Units

We determine the costs per 1 conventional unit. Product, summary of table No. 3- 1599.7 thousand rubles.

We define:

TS- technological cost = raw materials + basic wages + additional wages + Unified Social Tax + compulsory insurance+ RSEO

TS = (103+100+13+33.9+4.5+119.2) =373.6 thousand rubles.

ZS - factory cost = vehicle + components + workshop costs

ZS = (373.6 +803+162.9) = 1339.4 thousand rubles.

Pr.S - production cost = LC + administrative expenses

Pr.S = (1339.4 +154.9) = 1494.4 thousand rubles.

PS- total cost = Pr.C + commercial expenses

PS = (1494.4 +105.3) = 1599.7 thousand rubles.

UP.Z- conditionally variable costs = raw materials + components + basic wages + additional wages + unified social tax + compulsory insurance

UPer.Z = (103+803+100+13+33.9+4,5) = 1057,4 thousand rub.(Total direct cost line).

Share of conditionally variable costs in total cost = 1057.4 / 1599,7 *100 = 66,1%

Conditionally fixed costs= RSEO + shop expenses + administrative expenses + commercial expenses

Conditionally fixed costs = (119.2+84.7+154.9+105.3) = 542.2 thousand rubles.

4. We determine the price for a conditional product based on the planned level of profitability. For further calculations, we round it up to whole rubles.

Table 4 Determination of the price of a reference product, thousand rubles.

We determine the amount of profit:

1600 * 26/100 = 415.91 (thousand rubles)

We determine the wholesale price:

1600+415.91 = 2052.32 = 2015 (thousand rubles)

We determine VAT:

2015 * 18/100 = 363 (thousand rubles)

We determine the selling price:

• 2015+363 = 2378 2422 (thousand rubles)
• 5. Based on the established price, we calculate revenue, sales volume, net profit, product profitability and estimated profitability.

Selling price = 2378 thousand rubles.

Gross revenue = selling price* conditional number of products

Gross revenue = 2378 * 2 = 4757 thousand rubles.

Sales volume = gross revenue - VAT

Sales volume = 4757-4757*18/118 = 4757-725.6 = 4031.2 thousand rubles.

Cost without management business expenses= total cost - (administrative + commercial expenses)

Cost without administrative and commercial expenses = 3199.3 - 309.84 - 210.61 = 2678.88 thousand rubles.

Gross profit = sales volume - cost without administrative and commercial expenses

Gross profit = 4031.2 - 2678.88 = 1352.27 thousand rubles.

Property tax = Book value of workshop equipment + book value equipment of one collection point * for property tax

Property tax = (200+203*2)*2% = 159.90 thousand rubles.

Bank services = collection (gross revenue * 0.3% = 4757 * 0.3% = 14.27 thousand rubles) + settlement and cash services(8 thousand rubles) = 22.27 thousand rubles.

Balance sheet profit = profit from sales - other expenses

Balance sheet profit = 831.82- (8.06 +2+22.27) = 799.49 thousand rubles.

Income tax = book profit * 20%

Income tax = 799.49 * 20% = 159.90 thousand rubles.

Net profit = book profit - income tax

Net profit = 799.49 - 159.90 = 639.60 thousand, rub.

Product profitability = profit from sales/full cost*100

Product profitability = 831.82/3199.3 *100 = 26%

Estimated profitability = net profit/(full cost + income tax + other expenses) * 100

Estimated profitability = 639.60 /(3199.3 +32.33+159.90)*100 =639.60 /3391.53*100 = 18.86%

Table 5 Determination of financial results

Calculations for the planned year: Planned increase of 3%

Quantity 2000 * 1.03 = 2060 or 2.06 thousand conventional units. units

Gross revenue: 4757 * 1.15 = 5470.27 thousand rubles.

VAT including = 5470.27 * 18/118 = 834.45 3186.22 thousand rubles.

Sales volume = 5470.27 - 834.45 = 4635.82 thousand rubles.

Cost without administrative and commercial expenses = Conditionally variable expenses (Table 2)* planned increase (0.03%) + RSEO + shop expenses

Cost without administrative and commercial expenses = 2114.8 * 0.13 + 238.32 +325.72 = 2996.11 thousand rubles.

RSEO, shop expenses, administrative and commercial expenses are not changed as conditionally constant.

Gross profit = 4635.82 - 2996.11 = 1639.72 thousand rubles.

Profit from sales = 1639.72 - 309.84 - 210.61 = 1119.27 thousand rubles.

We recalculate the bank's collection services = 5470.27 * 0.3% = 16.41 thousand rubles. Total bank services (8+16.41) = 24.41 thousand rubles.

Balance sheet profit = 1119.27 - 53.19 (24.78+4+24.41) = 1066.08 thousand rubles.

Income tax = 1066.08 * 20% = 213.32 thousand rubles.

Net profit = 1066.08 - 213.32 = 852.86 thousand rubles.

Product profitability = 1119.27 /3516.55*100 =31.83%

Estimated profitability = 852.86 /3805.50*100 = 22.54%

Measure to reduce business expenses of Tekhkom-Avtomatika LLC

The next measure is to reduce the commercial expenses of the Tekhkom-Avtomatika LLC enterprise.

Business expenses usually include the following expenses:

Upon delivery finished products(transportation),

For wages of sales personnel,

Commissions to sales intermediaries (agents and brokers),

Bonuses to own sales staff (paid in the form of commissions),

Costs for auxiliary packaging materials,

Promotion of products on the market.

At the same time, commercial expenses are traditionally divided into variable and semi-fixed. The principle of separation: the dependence of certain business expenses on sales volumes.

Transportation;

Salaries of sales personnel;

Reducing transportation costs can be realized by searching for a new transport company with a lower tariff schedule. In the city of Barnaul there is a large number transport companies ready to provide their services with certain discounts or preferential offers for such large customers as Tekhkom-Avtomatika LLC. That is why reducing the cost of transporting finished products to consumers does not seem to be an impossible task.

It will also be effective to reduce the cost of wages for sales personnel, since at Tekhkom-Avtomatika LLC the wages of this category of personnel are in a fairly high segment, so the average wage is 14,000 rubles. Such actions will help improve the financial condition of Tekhkom-Avtomatika LLC and improve its financial performance.

Reducing costs for intermediaries, perhaps by concluding new contracts, for more favorable conditions or finding new intermediaries who charge lower commissions. This event will significantly reduce business expenses and reduce the cost of production of Tekhkom-Avtomatika LLC, and, consequently, the company’s profit will increase. All this will lead to an increase financial condition LLC "Tehkom-Avtomatika" and improving the financial results of its activities.

So, as part of reducing business expenses of Tekhkom-Avtomatika LLC, it is recommended to reduce costs for:

Transportation (agreement on the transportation of products and raw materials on more favorable terms);

Salaries of sales personnel (possibly reduced by laying off some staff or reducing material incentives);

Reduced costs for intermediaries.

Based on the experience of trading enterprises, we can assume a reduction in business costs, as a result of the implementation of the above measures, by at least 20%.

That is, these expenses in 2010 could be 30% lower than they were, namely about 9466 thousand rubles:

13,523 thousand rubles. * 0.70 = 9466 thousand rubles.

The effect of reducing business expenses by 30% will be expressed in reducing losses.

In this case, gross profit minus commercial expenses will be:

18,718 thousand rubles. - 9466 thousand rubles. = 9251 thousand rubles.

The company's losses will be reduced by an amount equal to the difference between the amount of business expenses in 2010 and the amount of business expenses received after the reduction:

13,523 thousand rubles. - 9466 thousand rubles. = 4057 thousand rubles.

Consequently, as a result of reducing management expenses, the loss can be reduced by 4057 thousand rubles. and will amount to -2445 thousand rubles. (-6,502 thousand rubles + 4,057 thousand rubles).

Since the beginning of the 2000s, Russian retail has undergone significant changes. If previously the share of retail chains in volume retail amounted to a few percent, then in 2013, according to Rosstat, networks already accounted for 25% of turnover. It would seem that the profitability of sales through networks should be significantly higher due to economies of scale, but in practice the situation is usually the opposite. The reason is that chains finance their growth through suppliers. Entry bonuses, retrobonuses, marketing fees, mandatory shares, return of unsold shipments of goods, compensation for theft, shelf space, serious delays - all this falls on the shoulders of the supplier and seriously affects profitability. The government, realizing that retail is squeezing out manufacturers, is trying to limit the appetites of chains. However, this problem cannot be solved by administrative methods.

On the other hand, trade through small chains and free-standing stores requires large quantity sales representatives, own fleet of vehicles, high logistics costs, the presence of regional warehouses and a competent control system.

What to do in this situation?

I will share my experience in reducing business costs in large company FMCG sector (Upeco company, owns the brands Raptor, Gardex, Salton, Forester and others; is a leader in most segments where its products are presented). In 2009, at the height of the crisis, our company faced serious problems in retail. Business expenses rose at an unprecedented rate while overall sales fell due to the economic downturn. As a result, we took several important steps to optimize our customer base and reduce sales department costs.

Clearly assign costs to each sales channel

Calculate channel profitability

Conduct an ABC analysis of your customer base

1. those that total 75% of revenue (group A)
2. those that give the next 20% (group B)
3. those that bring the remaining 5% (group C)

Refuse most of your clients

The next step is to cut off most of the clients from group "B". In terms of quantity, this will give 20-25 percent of the entire active client base. You have to be careful here. Don't rely solely on sales volume, but also look at the client's profitability. Avoid options that are obviously unprofitable, the costs of which exceed the total margin for all shipments. Those customers who are not ready to negotiate will bring you losses until you stop shipments to them (or until their strategy or management changes). Be tough, but give yourself the opportunity to return to these points later by explaining your logic to the client. If a client is important but not profitable, transfer him to work with a distributor.

With category "A" you need to be more careful. Any wrong moves can cause a significant drop in sales. Therefore, an individual plan must be developed for each player on the “big man” list. However, if there is no way to increase profitability for a large client, shipments must also be stopped. Large volumes are attractive. Your managers will prove it to you with everything possible ways that it is impossible to refuse large clients. But be honest with yourself - why would you multiply your losses? Many chains insist that having your product on their shelves is additional advertising. Then go to your marketing director and ask if he is willing to include losses on this contract in his marketing budget. Most likely he will refuse. And he will do the right thing. Selling without profit is the path to bankruptcy. Look for opportunities to increase profitability, or stop working with a client, despite the volume.

As a result of such changes, your active client base will decrease significantly. It will also be possible to significantly reduce the overhead costs of the sales department (fewer staff, fewer telephone conversations, business trips, transport costs etc.). Total costs for the sales department will be reduced by no less than 30%. At the same time, you will most likely not lose much in volume. Maximum 5%, taking into account that some customers will switch to purchasing through your local distributors.

If the profitability of your company before optimizing the customer base was near zero, then thanks to such a tough shake-up you will receive at least 5-10% of net profit with an insignificant loss in turnover.

Any business involves certain types of costs. Among them, a significant place is occupied by the so-called commercial expenses. The efficiency of the entire economic and production system enterprises.

Let's consider what an organization's commercial expenses are, what influences their distribution and analysis, how to correctly reflect them in financial accounting, and also give specific examples calculations relating to business expenses.

Let's decipher the term business expenses

If an organization is engaged in the production and sale of goods and/or services, it will certainly incur costs directly related to its direct activities. Costs directly for production are taken into account separately, the rest are called commercial, otherwise non-productive. These types of expenses include:

• costs associated with the shipment of goods sold;
• expenses associated with the implementation process;
• the cost of packaging or containers, if it is not produced but purchased from another organization;
• payment to third-party packers if their services are used;
• costs of delivering goods to the destination specified in the contract;
• advertising and marketing expenses;
• commissions and deductions to intermediaries;
• rent storage facilities, shops, etc.;
• ensuring storage of goods;
• representation expenses;
• licensing and/or certification costs;
• wages for distributors;
• other expenses close to their intended purpose.

NOTE! It is allowed to include in business expenses costs not only for sales, but also for the purchase of goods. Such costs are called transport and procurement costs (TPP). They are distributed between goods already sold and goods not yet sold.

The role of commercial expenses in the economic mechanism of the organization

Only one will be successful entrepreneurial activity, which maintains effective accounting and management of its financial results, which include commercial expenses. The factors of their influence on the economic mechanism are very significant and diverse.

1. Direct link to production profitability- analysis of the dynamics of business expenses and ways to manage them shows ways to increase the efficiency of business, as well as “weak points” that should be given increased attention.
2. Determining reserves for reducing production costs. The rise or fall of business costs clearly shows the financial potential for different types activities and types of goods produced.
3. Price policy- accounting for business expenses allows you to correctly set prices for the company’s products.
4. Calculation of economic efficiency in case of technology changes, modernization, acquisition of new equipment, etc.
5. Formation of product range - justification for making decisions on the withdrawal of any goods from production or the introduction of new ones.
6. Dominant position in the financial accounting of the organization - exactly commercial indicators are the main accounting reporting units.
7. Impact on national income on a statewide scale.

How are business expenses calculated?

One of the key commercial characteristics of a product is its cost. It can only be determined during the production process, since it consists of the amount of funds spent on the production itself (production costs) and on sales (commercial costs).

The organization's accounting must take into account such costs in account 43 “Business expenses”. The debit shows the costs of selling products for the reporting month, the credit shows the amounts that were written off for products sold in the reporting month, and the balance shows the costs of shipped products that have not yet been paid for at the beginning dates of the month.

The debit of account 43 “Business expenses” allows you to take into account this type of cost, which goes through the credits of the following accounts:

• costs for containers and packaging - account 10 “Materials”;
• expenses for transport delivery of sold products to the buyer’s warehouse or to the point of further departure (airport, port, railway station) - account 23 “Auxiliary means”;
• payment for delivery to the buyer, if it is carried out by a third party - account 60 “Settlements with suppliers and contractors”;
• salaries for employees accompanying products, sellers, etc. - account 70 “settlements with personnel for wages”.

Statement 15 for accounting general expenses, future and non-production, reflects the result analytical accounting commercial expenses.

When does it expire the reporting month, these types of expenses are written off to cost of goods sold. You can use a direct route for this (for specific types of products), and it is permissible to distribute costs in proportion to the cost and number of goods sold (if it is difficult to classify products into one group or another). To do this, the following accounting entry is used:

• debit 46 “Sales of products, works, services”;
• credit 43 “Business expenses”.

FOR YOUR INFORMATION! If during the reporting month not all of the planned products were sold, but only some part of them, then it is advisable to distribute commercial expenses for the sold and unsold part of the products, for example, according to the cost of goods or in another acceptable way.

New chart of accounts and business expenses

One of the accounting innovations provides for the posting of commercial expenses in account 44 “Sales expenses”. The debit of this account accumulates the amounts of funds spent on the sale of goods, services, and work performed. The assets in this account are written off as a debit to account 90 “Sales”.

Selling expenses on the balance sheet

The balance sheet does not provide a special item for business expenses. When drawing up a balance, the balance of funds in account 43 “Business expenses” is added to the balances accumulated in account 45 “Shipped goods”.

Business expenses and taxation

The difficulty is that you have to separate the costs of selling products and advertising costs, which are also non-sales, but are standardized according to a different item. Tax Code(clause 4 of article 264 of the Tax Code of the Russian Federation).

FOR EXAMPLE. Primavera LLC for reporting period progressively received revenue in the amount of 6,500,000 rubles. excluding value added tax. Advertising expenditure according to data accounting amounted to 70,000 rubles. Let's calculate how much advertising costs can be used to calculate .

According to the rate of advertising costs given in paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, advertising expenses cannot exceed 1% of revenue: 6,500,000 x 1% = 65,000 rubles. This percentage is less than the funds actually spent on advertising - 70,000 rubles. Consequently, income tax will be calculated only on 65,000 rubles, and the difference in tax and accounting accounting will be 5 thousand rubles.

Optimization of business expenses

Effectively reducing sales costs is a direct path to increased profitability and profitability. The following optimization paths can be identified of this type expenses:

• cost reduction should not be an end in itself; it is much more important to organize effective management;
• any unit of spending should bring the most effective result;
• it should be remembered that expenses are the result of both actions and inactions;
• cost reduction is impossible without corresponding costs invested in it;
• maintaining the level of spending at an optimal level is already considered successful from the point of view of economic efficiency;
• you should not skimp on expenses that will help insure yourself against more significant costs;
• Analytical work to optimize commercial costs must be ongoing.