You will need
  • calculator
  • Notepad and pen
  • a complete list of expenses of the enterprise with the specified amount of the cost
Add up all the costs of enterprises that directly depend on the production volume. For example, variable costs of trade organization that implements a consumer products include:
PP – the volume of products purchased from suppliers. Expressed in rubles. Let trade organization has purchased goods from suppliers in the amount of 158 thousand rubles.
EE – the cost of electrical energy. Let trade organization 3 monthly pay 500 rubles for electricity.
Z – the salary of sellers, which depend on the quantity sold of their product. Let to retailers, the average payroll amounted to 160 thousand rubles.Hence, the variable costs of trade organization will be:
VC = PP + EE + S = 158+3,5+160 = 321,5 thousand rubles.
Divide the resulting sum of the variable costs on the volume of products sold. This figure can be found in the balance of trade organization. The amount of goods sold in the above example will be expressed in a quantitative dimension, that is the piece. Let a sales organization able to realize 10 500 pieces of goods. The variables costs based on the number of goods sold equal to:
VC = 321,5 / 10,5 = 30 rubles per unit of the product sold.Thus, the calculation of variable costs is made not only by adding up the expenditures for the purchase and sale of goods, but also by dividing the amount received per unit of product. Variables costs with the increase of the sold quantity of goods decrease, which may indicate the effectiveness of the organization. Depending on the type of activity of the company variables costs and their types can change, be added to the above example (the costs of raw materials, water, one-time transportation of products and other costs of the organization).