The level of profitability of distribution costs.

Topic 6 (continued) Expenses of the enterprise.

The activity of the pharmacy enterprise since its inception is associated with a variety of costs of labor, material and financial resources. This is the most important economic indicator of the activity of any enterprise, which determines the results of its work.

Business leaders pay great attention to costs when making managerial decisions. costs affect s / s products, the size of the trade allowance, profit, the amount of income tax.

Cost characteristic

By their nature, costs are divided into two main types:

The current costs of the pharmacy are associated with the tasks it solves in the course of economic activity – the purchase of goods, their transportation, packaging, storage and sale; service material and technical base; maintenance of personnel, etc. The current costs of a pharmacy, as an organization engaged in trading activities, are mainly represented by distribution costs.

Long-term costs (investments) are associated with the strategic objectives of the pharmacy:

– construction, reconstruction or acquisition of new premises;

– purchase of new equipment;

– acquisition of intangible assets;

Long-term costs are associated with the formation of non-current assets. Such costs are paid off gradually, over a long period of time.

Under the costs of a pharmacy understand the costs of labor, material and financial resources, expressed in monetary form, for the implementation of production activities related to the manufacture of drugs according to individual prescriptions (production costs), as well as the costs associated with bringing drugs and medical devices from the manufacturer to the consumer (distribution costs) .

Pharmacy costs are characterized by the following indicators:

The absolute amount of costs, expressed in rubles.

This indicator gives an idea of the current costs of the pharmacy, but

does not allow to judge the effectiveness of these costs;

2) relative indicators:

The level of distribution costs (the level of cost intensity).

It is defined as the ratio of the amount of distribution costs to the volume of sales, expressed as a percentage.

The level of distribution costs is the most important qualitative indicator of the economic efficiency of the pharmacy organization, which reflects the share of current costs in the price of goods sold. This indicator is the basis for economic analysis.

A positive trend in the dynamics of the level of costs is its reduction.

cost-benefit level.

This indicator is inverse to the level of cost intensity. It characterizes the volume of sales per unit of distribution costs

pharmacies, i.e. testifies to the effectiveness of its current costs:

the level of profitability of distribution costs.

It is defined as the ratio of the amount of profit to the amount of distribution costs,

expressed as a percentage.

The level of profitability of distribution costs is one of the important indicators of the efficiency of current costs.

The low level of distribution costs allows the pharmacy to receive certain competitive advantages in the pharmaceutical market, to freely carry out

their pricing policy and, ceteris paribus, achieve higher profit margins.

However, it should be borne in mind that cost reduction is an important task, but not the goal of the pharmacy business, because. it may be accompanied by a decrease in the level of production and trade activities, the quality of drug services. Therefore, the main goal of managing distribution costs is to optimize their amount and level, ensuring the achievement of the envisaged volumes.

emov production, sales and profits.

In a market economy, enterprises clearly share economic and accounting costs.

The accounting approach to cost accounting differs in that it takes into account only explicit costs.

Explicit costs (also called external costs) are costs that are explicit in nature and are reflected in the accounts of accounting. These include cash payments for resources received from outside (salaries of employees, payment for the supply of goods and materials, transport, financial, legal, utilities and other services).

The economic approach is characterized by the fact that it takes into account not only explicit, but also “implicit” (hidden) costs, or costs of lost opportunities.

Implicit (or internal) costs are the costs associated with the pharmacy using its own (internal) resources. Unlike explicit costs, these costs are not paid and are not reflected in the financial statements. They are hidden . The value of these costs is determined by the income that could bring own resources with their more profitable use – the cost of missed opportunities (lost profit). For example, a pharmacy has a space for which it pays a certain amount of rent, but it could rent out this space and receive a certain income.

According to the degree of expediency of the costs incurred, useful and useless distribution costs are distinguished.

Useful distribution costs are those types of costs that contributed to the effective implementation of the production or trade and economic process.

Useless distribution costs are such types of costs that are associated with servicing the unused part of the labor, material and financial resources of the enterprise (for example, depreciation on unused equipment

research; payment of interest on a loan, the funds of which were not used in the reporting period, etc.).

Depending on the nature, conditions of implementation and activities of the pharmacy , expenses are divided into expenses associated with the production and sale of drugs, and non-operating expenses.

The distribution of expenses by type of activity is carried out on the basis of the Tax Code of the Russian Federation

(part 2, chapter 25), i.e. regulated by law.

From the point of view of tax and accounting law, expenses are recognized as reasonable and documented costs of monetary and material resources, resulting in a decrease in economic benefits.

The costs associated with the production and sale are divided into:

 expenses for the production and sale of goods of own production;

 Expenses associated with the sale of purchased drugs;

 Expenses associated with the sale of depreciable property (OS, non-material assets);

 Expenses associated with the sale of other property and property rights;

 Expenses associated with the sale of securities.

According to the economic content of the resources expended, the costs associated with production and sales (Article 253 of the Tax Code of the Russian Federation) are divided into: (material costs;  labor costs; amounts of accrued depreciation; other expenses.)

1. Material expenses (Article 254 of the Tax Code of the Russian Federation) include the costs of:

— for the purchase of raw materials and materials used in the manufacture of drugs, the provision of pharmaceutical services;

— for the purchase of materials that are used for packaging and registration of manufactured drugs and goods sold;

— for the purchase of tools, inventory, laboratory equipment, overalls and other property that does not depreciate;

— the cost of works and services performed by third-party organizations for the examination and quality control of medicines and purified water, for monitoring the operation of weighing instruments, refrigeration equipment, cash registers, office equipment;

— third party transport services;

— expenses for heating, lighting, water supply, sewerage, payment for electricity and other utilities;

— expenses associated with cleaning and maintaining cleanliness in the premises of pharmacies and adjacent territories, with garbage disposal, including the cost of cleaning items and detergents;

—- loss of goods associated with natural loss (within the established norms) and other similar types of current costs.

Pharmacies may include in the composition of material costs any costs associated with production and trade activities, provided that they are documented.

2. The list of labor costs is given in Art. 255 of the Tax Code of the Russian Federation .

These include any accruals to employees in cash or in kind; expenses for the maintenance of employees, provided for by the norms of the legislation of the Russian Federation, labor and collective agreements.

These expenses include in particular:

— the amount of accrued wages in accordance with the forms and systems of remuneration adopted in the pharmacy organization;

— incentive accruals, incl. bonuses and allowances for prof. skill and high achievements in labor in accordance with the Regulations on bonuses, which must be renewed every reporting year;

— accruals of a compensatory nature associated with a special mode of work and working conditions (surcharges for night work, overtime work, combination of professions, for work in harmful conditions, etc. These payments are provided for by the legislation of the Russian Federation;

— payment of annual and additional holidays; the cost of paying breaks in the work of mothers to feed the child; expenses for payment of time associated with the passage of medical examinations or the performance of public duties by employees;

— amounts paid for the period of employment to laid-off employees in connection with the reduction in staffing, reorganization or liquidation of a pharmacy organization;

— payment for study holidays provided to employees studying in evening and correspondence courses at higher and secondary specialized educational institutions, in correspondence postgraduate studies;

— accruals at the main place of work for employees who are on training with a break from work in the system of advanced training or retraining of personnel;

— amounts of payments by employers under contracts of compulsory insurance of employees (these include all types of mandatory contributions to various extra-budgetary funds that ensure the implementation of state social programs – the state fund

military social insurance; state PF; MHIF)

— expenses for remuneration of employees who are not on the staff of the organization, for the work they performed under civil law contracts (contracts), with the exception of remuneration for labor under civil law contracts concluded with individual entrepreneurs;

— other types of expenses incurred in favor of employees in accordance with the labor or collective agreement.

3. Depreciation. These expenses include the amount of accrued depreciation on fixed assets and intangible assets, that is, labor instruments with a useful life of more than 12 months and an initial cost of more than 40,000 rubles.

Depreciation (from lat. amortisatio – repayment) – depreciation of fixed assets calculated in monetary terms during their operation, production use.

The amount of monthly accrued depreciation refers to the current expenses of the enterprise, is included in the cost of production. Thus,

repayment of the enterprise’s costs for the acquisition of fixed assets and intangible assets occurs after the sale of manufactured products (works, services) gradually, during the useful life of fixed assets and intangible assets.

4. Other costs associated with the production and sale include a fairly wide list of pharmacy costs (Article 264 of the NKRF):

– the amount of taxes and fees paid by the pharmacy in accordance with the legislation of the Russian Federation, with the exception of (Article 270 of the Tax Code of the Russian Federation): income tax, VAT, excises;

– expenses for product certification;

– the cost of paying for services for the protection of property, maintenance of fire and security alarms;

– expenses for ensuring normal working conditions and safety measures;

– recruitment costs, including costs for the services of specialized recruitment companies. Moreover, in this case it does not matter whether the organization has a personnel department or not;

– rent for leased property;

– expenses for the maintenance of official vehicles, for compensation for the use of personal cars for business trips;

– travel expenses within the established norms;

– expenses for payment of audit services related to the verification of the reliability of the enterprise’s financial statements;

– expenses for payment of legal, information, consulting services;

– expenses for payment for services for the management of a pharmacy organization or its individual divisions;

– hospitality expenses related to the official reception and maintenance of representatives of other organizations participating in the negotiations in order to establish and maintain cooperation (payment for translators, buffet service, transportation, if there are documents confirming the expenses in accordance with approved standards – 4% of labor costs for this report

ny – tax period);

– expenses for training, retraining, advanced training of personnel in educational institutions that have passed state accreditation and received a license to provide educational services;

– expenses for payment for postal, telegraph, telephone services, expenses for payment for the services of computer centers, including expenses for payment for facsimile and satellite communications, e-mail, Internet and other technical means of communication (excluding VAT);

– expenses for stationery, newspapers and magazines, purchase of reference and special literature, instructional and other official materials (excluding VAT);

– expenses for accounting services provided by third parties and individual entrepreneurs, as well as for the publication of financial statements;

– expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder, as well as expenses for updating programs;

– expenses for market research, collection and dissemination of information related to the production and sale of goods;

– advertising expenses;

– other expenses associated with the production and sale of goods (Article 262 of the Tax Code of the Russian Federation).

This classification is important in terms of accounting for expenses for tax purposes. The above expenses are recognized in tax accounting as amounts that reduce the taxable base when calculating income tax. That is, the source of reimbursement for these costs is the price of manufactured products or purchased goods (finished medicines) after their sale.

Other types of expenses are reimbursed from the profit remaining at the disposal of the pharmacy enterprise.

Non-operating expenses are expenses not related to production and sales (Article 265 of the Tax Code of the Russian Federation). These expenses include:

– expenses for the maintenance of property transferred under a lease agreement, including depreciation on this property;

– expenses in the form of interest on debt obligations of any kind, regardless of the nature of the loan (current or investment);

– expenses in the form of a negative exchange rate difference received from the revaluation of property, the value of which is expressed in foreign currency, including on foreign currency bank accounts, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation;

– expenses for the liquidation of decommissioned fixed assets (dismantling, dismantling, removal of disassembled property);

– court costs and arbitration fees;

– expenses on operations with a container;

– expenses in the form of fines, penalties for violation of contractual or debt obligations;

– expenses for bank services;

– other reasonable expenses.

Losses received by an enterprise (taxpayer) in the reporting (tax) period are equated to non-operating expenses, in particular:

– losses of previous tax periods revealed in the current reporting period;

– the amount of accounts receivable for which the limitation period has expired, as well as the amount of other debts that are uncollectible;

– expenses in the form of a shortage of material assets identified at the time of the inventory in the absence of guilty persons. As well as losses from theft, the perpetrators of which have not been identified. At the same time, the fact of the absence of guilty persons must be confirmed by a documented authorized body of state power;

– losses from natural disasters, fires, accidents and other emergencies.

According to the possibilities of attributing to specific results of production and trading activities (the sale of specific groups of goods; the activities of specific structural divisions, etc.), direct and indirect costs are distinguished.

Direct costs are those types of costs that can be fully attributed to one or another specific result of trading activities (for example, the cost of raw materials and materials used in the manufacture of a medicinal product – the cost of ingredients, utensils, auxiliary material).

Indirect costs are those types of costs that, due to the complexity of their implementation, cannot be fully attributed to a particular result of trading activities and require preliminary distribution (for example, the cost of transporting a batch of goods consisting of several product groups, with

their distribution by groups of goods sold).

According to the degree of dependence on the volume of sales , variable and fixed distribution costs are distinguished.

Variable distribution costs (VC – variable cost) are those costs, the value of which depends on the volume of production and sales of products. These include:

 salary expenses in case of piece-bonus form of remuneration;

 expenses for raw materials, materials, fuel, energy;

 advertising expenses;

 transportation costs;

 postal, telegraph expenses;

 costs associated with natural loss, etc.

However, the degree of such dependence is different. She can wear:

proportional nature, in which the amount of certain types of variable costs increases or decreases in proportion to the increase or decrease in the volume of sales (for example, loss of goods from natural loss, transportation costs;)

digressive character, in which the sum of certain types of variable costs grows at a slower pace than the volume of sales increases (for example, advertising costs with its effective implementation;)

progressive nature, in which the amount of certain types of variable costs grows at a higher rate than the volume of sales increases (for example, the cost of salaries of pharmacists with a piece-bonus wage system.)

Fixed distribution costs (FC – fixed cost) do not depend at a given time on the volume and structure of production and sales of products, they take place even if the pharmacy has temporarily ceased its activities.

These include: rent, depreciation, remuneration of management personnel.

Allocation as a part of distribution costs of their constant and variable types is carried out for the purpose of their effective management. The allocation of fixed and variable components in the cost structure allows you to regulate production volumes, which in turn helps to maximize profits.

Be First to Comment

Leave a Reply

Your email address will not be published.