You will need
  • calculator
  • Notepad and pen
  • a complete list of expenses of the enterprise with the specified amount of the cost
Calculate the constant costs of the enterprise for a specified period of time. Let the trading organisation sells the goods. Then her constant costs are equal
FC = U + A + K + T where
– Salary administrative staff (112 thousand),
And payments for rent (50 thousand rubles),
To payments on accounts payable, for example, the purchase of the first batch of the product (158 thousand),
T – transportation costs associated with delivery of the product (190 thousand).
Then FC = 112 + 50 + 158 + 190 = 510 thousand rubles.This amount must be paid trade organization to the relevant authorities or suppliers. Even if the organization are unable to consider the amount of time to sell the goods, 510 thousand rubles it must pay.
Divide the resulting amount by the number of sold goods.For example, sales organization is able to sell in this period, 55 thousand pieces of goods. Then its average constant costs can be calculated as follows:
FC = 510 / 55 = 9.3 rubles per unit of the product sold.Constant costs do not depend on the volume of sales. In the case of zero realization of the permanent costs continue to be equated with mandatory spending and payments. The larger the sales volume, the lower the figure the fixed costs. Accordingly, a decrease in the volume of realized goods , the constant costs per unit of output will increase, which will naturally lead to higher prices for these products. The reason is that a larger quantity of the product sold distributes a common constant value. That is why constant costs primarily included in cost of goods to cover the mandatory expenses of the organization.