Absolute otklonennogo obtained by subtracting the values. Is expressed in the same quantities as the indicators. The absolute deviation expresses the balance between the planned and actual indicator or between indicators of different periods. If the actual ahead of a planned turnover, the absolute deviation is recorded with a "plus , thus reducing the actual costs, despite the positive impact on profit of an enterprise is recorded with the sign "minus .
Relative otklonennogo obtained by dividing the figures on top of each other. Expressed as a percentage. Most often count the ratio of one figure to the total amount or the ratio of the change in the indicator to the value of the previous period. For example, to calculate relative deviation of the cost of utilities, it is necessary to divide them into the total cost of production. But if the resulting figure is multiplied by the cost of 1 unit of goods manufactured, as a result, you will be able to know what is the share of expenditure on utilities in the cost of this unit.
The relative deviations are much more insightful analysis of financial and economic activity of the enterprise and shows the changes more clearly than the use of absolute deviations. For example, in January, the company received 10 000 rubles of profit, and in December the figure was 12 000. In comparison with the previous period the company's revenue decreased by 2 thousand rubles. This figure is perceived not as acute as the deviation in percent: (10000-12000)/12000*100%= -16,7%. The decrease in profit by 16.7% very much. It can talk about serious problems with the sale.
Selective otklonenijami value calculated through the comparison of monitored indicators for a certain period with similar indicators of last year, quarter or month. Expressed in ratios. For example, a comparison of the values of month with the same month last year more informative than the comparison with the previous month. Calculation of selective abnormalities more relevant to companies whose business is affected by seasonal demand fluctuations.
The cumulative otkloneniyami not that other, as the ratio of the amounts calculated cumulatively from the beginning of the period to those for previous periods. Accumulation compensates for random fluctuations of parameters of activity, helping to accurately identify a trend.
Advice 2: How to calculate utilities
The amount for utilities imposed by local authorities or government. In order to calculate the amount, in each case, it is necessary to know the rates.
You will need
- - a sheet of paper;
- - fountain pen.
Utilities consist of many factors. In receipts on payment of utility services is always a type of payment and the amount that is charged for this service. The first paragraph specifies the contents and repair of the dwelling. The rates are in the tariff Committee of the particular city. In this type of payment include: apartment building management, maintenance, current repairs of common property in an apartment house, cleaning the land, clearing garbage disposal, Elevator maintenance and intra house systems of gas supply. These fees are not dependent on the number of guests.
The number of registered residents will have an impact in charging for water and gas in case the consumption is calculated by the management body. If meters are installed, payments are not included in the total receipt. In this case, the payments for use of natural resources are carried out on separate receipts, and the number of people in this housing will not be considered. Electricity usage is also charged separately.
The rent depends on the occupied area. Citizens are charged fees for the possession of area in excess of the standards. For single rate - 33 m2 for two people - 42 m2, for 3 or more - 18 m2 of total area on each member of the family. When accounting for housing are not considered unheated space - loggias and balconies. But a bath with a toilet will be considered.
You can save on utilities if the apartment for some time no one lived. Utilities for downtime will not be charged. To confirm the absence, and a recalculation is necessary to provide documents to the accounting Department. For example, traffic tickets will confirm that for some time you were vacation and accommodation is not used.
Pay TV and radio provided in the "other expenses". To reduce utility bills you can disable unnecessary services in companies responsible for their supply.
Utility bills are charged in the accounting Department and transferred to the management company. Knowing the existing rates, you can check the calculations.