To conduct a financial analysis of a company's activities, the dynamics of commercial expenses are usually compared with the dynamics of sales volume.
When analyzing planned and actual indicators, commercial costs are divided into conditionally fixed and variable:
variable costs, i.e. those that depend on the level of sales, include packaging, packaging, fuel and energy costs, etc. Based on this data, relative savings/overspending are calculated;
Conditionally fixed costs, i.e. those job seekers data package that do not depend on sales volume, include rental of premises, entertainment costs, etc. These indicators help determine absolute savings/overspending.
Cost Analysis
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In the income statement (profit and loss statement), the total amount of selling expenses can be found in line 2210. Analytics are conducted in accounting on account 44 "Selling expenses".
In order to determine to what extent the price of a transaction between related parties corresponds to the level of market prices and, as a result, whether the income from such transactions is fully taken into account for tax purposes, it is necessary to know a number of indicators, one of which is the profitability of commercial and management expenses.
Return on Selling and Administrative Expenses = Gross Profit / (Selling Expenses + Administrative Expenses).
The normal value of profitability is included in the range that is determined by analyzing the profitability of comparable transactions in the manner prescribed by Article 105.8 of the Tax Code of the Russian Federation.
Optimization of commercial expenses
If an accountant, after a thorough analysis of the dynamics of commercial expenses, decides that such growth is not justified and did not produce the desired results, this means that costs need to be optimized.
Very often, the first thing that comes to mind for many managers when they hear the word "optimization" is reduction and reduction. Reduction in the number of employees, wages, etc. Of course, this is the most direct and easy way, but will it give the desired result? Sometimes such "optimization" ends very sadly.
For example, you can not reduce the level of wages, but redistribute them: reduce the fixed part, and increase the variable part, which depends on the volume of sales. Then managers will have additional motivation.
Desire to work
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