ASSESSMENT OF THE COSTS INFLUENCE ON PROFIT FORMATION OF PROCESSING ENTERPRISES

Abstract

The development of the market of organic products enables the final consumer to obtain higher quality food products, which contributes to the solution of the problem of a full-fledged healthy diet combined with care for the environment. Considering the direct relationship between the price of organic products and the volume of costs for their production, it is important to ensure the reconciliation of the company's income and expenses. The article is devoted to the study of methodical approaches to the analysis of costs for the production of organic products, the assessment of their impact on the formation of the profit of a processing enterprise. The level and amount of profit is formed under the influence of external and internal factors that have a positive and negative impact. A factor analysis of the profit from the sale of organic products was carried out. It was determined that the change in its value was influenced by: changes in the price level of certain types of cereals and flakes, changes in the volume of product sales, structural changes, and the cost of production. It is noted that mandatory certification, special storage conditions for organic raw materials affect the composition and cost structure of organic food production. In order to control the dynamics of costs, the "costs-output-profit" method (CVP-analysis) was used, the basic elements of which are: product price, sales volume; variable costs per unit of production; fixed costs over a period of time. In the process of CVP analysis, the break-even point is calculated and analyzed. The forecast level of profit is calculated under the conditions of growth in the volume of production and sale of organic products and a decrease in fixed costs. When calculating the probable profit, the influence of operating leverage is taken into account - the ratio of marginal profit to profit from sales. It should be noted that a comprehensive approach to the analysis of a large number of factors using the methods of factor analysis and CVP analysis allows you to find the optimal ratio between fixed and variable costs, the price and volume of production, effectively forecast and plan the company's profit. The assessment of the impact of costs on the formation of profit at the enterprise makes it possible, in the conditions of real market management, to find a reasoned decision to optimize costs and increase the profit potential of the enterprise, increase production efficiency and, as a result, increase the level of profitability of the enterprise as a whole.