Determine the formula for calculating fixed costs. It calculated the fixed costs for all organizations. The formula is equal to the ratio of all fixed costs to the entire value of the implemented works and services, multiplied by the base income from the sale of works and services.
Count all fixed costs. These include: advertising costs, both internal and external; administrative costs, i.e. salaries of top managers, the maintenance of official vehicles, content departments of accounting, marketing, etc. expenses depreciation of non-current assets, the costs of the use of different databases of information, for example, postal or accounting.
Count in non-current assets charges for depreciation of fixed assets such as land, capital expenditure on land improvement, buildings, constructions, transmission devices, machinery and equipment, etc. and don't forget about the library funds, natural resources, objects of rent and capital investment in facilities that are not commissioned.
Swipe counting the entire cost of the realized works and services. This will include revenues from basic sales or services provided, for example, a hairdresser and work performed, for example, construction companies.
Calculate basic income from realization of works and services. Basic income is a conditional return for the month in terms of value per unit of physical indicator. Please note that services related to "appliances", have a common physical characteristic, and services "non-domestic" character, for example, the delivery of housing and the carriage of passengers, have their own physical characteristics.
Substitute the data obtained in the formula and will receive fixed costs.