How to calculate specific gravity - formula. How to find specific gravity? How to find the share in different scientific fields

03.03.2024

To avoid confusion, I will create a formula from your assignment, i.e.

We need to find the specific gravity

There are two meanings:

1 - some indicator

2 - general part

We need to find it as a percentage.

So the formula will be like this:

Specific gravity = some indicator / total part * 100%

There is some common part. She takes it 100%. It consists of separate components. Their specific gravity can be calculated using the following template (formula):

Thus, the numerator will contain a part of the whole, and the denominator will contain the whole itself, and the fraction itself will be multiplied by one hundred percent.

When finding specific gravity, you must remember two important rules, otherwise the solution will be incorrect:

Examples of calculations in a simple and complex structure can be viewed at the link.

Let's consider the calculation of the share in percentage terms using the example of calculating the share of the average number of employees; for ease of writing, we will define this term by the abbreviation SCHR.

The procedure for calculating the SCR is provided for by the Tax Code of the Russian Federation, clause 1, article 11.

To calculate the NPV for each individual division, head office and organization in full, you need to calculate the NPV for each month, then the NPV for the reporting period.

The amount of NPV for each calendar day of the month, divided by the number of days of the month, will equal the NPV for the month.

The amount of NPV for each month of the reporting period, divided by the number of months of the reporting period, equals the NPV for the reporting period.

In accordance with clause 8-1.4 of the Rosstat instructions, the SSR is indicated only in full units. For young, newly formed separate units, the value of the NFR for the reporting period may be less than a whole number. Therefore, in order not to conflict with the tax authorities, for tax purposes it is proposed to apply mathematical rules to calculate data, less than 0.5 should not be taken into account, and more than 0.5 should be rounded to one.

The value of the NFR of a separate division/parent organization, divided by the value of the NFR for the organization as a whole for the reporting period, will be equal to the indicator of the specific weight of the NFR of each individual division and parent organization.

First, let's understand what the specific gravity of a component of a substance is. This is its ratio to the total mass of the substance, multiplied by 100%. It's simple. You know how much the whole substance (mixture, etc.) weighs, you know the weight of a specific ingredient, divide the weight of the ingredient by the total weight, multiply by 100% and get the answer. Specific gravity can also be estimated through specific gravity.

To assess the importance of a particular indicator, you need calculate specific gravity as a percentage. For example, in a budget you need to calculate the relative weight of each item in order to deal with the most important budget items first.

To calculate the specific weight of indicators, you need to divide the sum of each indicator by the total sum of all indicators and multiply by 100, that is: (indicator/sum)x100. We get the weight of each indicator as a percentage.

For example: (255/844)x100=30.21%, that is, the weight of this indicator is 30.21%.

The sum of all specific gravity should ultimately equal 100, so you can check correct calculation of specific gravity as a percentage.

Specific gravity is calculated as a percentage. You find the share of the particular from the general, which, in turn, is taken as 100%.

Let's explain with an example. We have a package/bag of fruit that weighs 10 kg. The bag contains bananas, oranges and tangerines. The weight of bananas is 3 kg, the weight of oranges is 5 kg, and the weight of tangerines is 2 kg.

To determine specific gravity, for example, for oranges you need to take the weight of the oranges divided by the total weight of the fruit and multiply by 100%.

So, 5 kg/10 kg and multiply by 100%. We get 50% - this is the specific gravity of oranges.

The specific gravity is calculated as a percentage!! Let’s say it’s a part of the whole. So we divide the part by the whole number and multiply by 100%.

Then 10002000*100%=50. And so each specific gravity needs to be calculated.

To calculate the specific weight of an indicator as a percentage of the total part, you need to directly divide the value of this indicator by the value of the total part and multiply the resulting number by one hundred percent. This will give you the specific gravity as a percentage.

Specific gravity as a physical indicator is calculated by the formula:

Where P is the weight,

and V is volume.

Percentage specific gravity is calculated by simply taking the Whole Specific Gravity to the Part of the Specific Gravity. To get a percentage, you need to multiply the final result by 100:

Determination of specific gravity

The physical quantity, which is the ratio of the weight of a material to the volume it occupies, is called the HC of the material.

Materials science of the 21st century has gone far ahead and technologies that were considered science fiction a hundred years ago have already been mastered. This science can offer modern industry alloys that differ from each other in qualitative parameters, but also in physical and technical properties.

To determine how a certain alloy can be used for production, it is advisable to determine the HC. All objects made with the same volume, but different types of metals were used for their production, will have different masses, it is in a clear connection with volume. That is, the ratio of volume to mass is a certain constant number characteristic of this alloy.

To calculate the density of a material, a special formula is used, which has a direct connection with the HC of the material.

By the way, the HC of cast iron, the main material for creating steel alloys, can be determined by the weight of 1 cm 3, reflected in grams. The more HC the metal, the heavier the finished product will be.

Specific gravity formula

The formula for calculating HC looks like the ratio of weight to volume. To calculate hydrocarbons, it is permissible to use the calculation algorithm, which is set out in a school physics course.
To do this, it is necessary to use Archimedes' law, or more precisely, the definition of the force that is buoyant. That is, a load with a certain mass and at the same time it floats on the water. In other words, it is influenced by two forces - gravity and Archimedes.

The formula for calculating the Archimedean force is as follows

where g is the hydrocarbon liquid. After the substitution, the formula takes the following form: F=y×V, from here we obtain the formula for the shock load y=F/V.

Difference between weight and mass

What is the difference between weight and mass. In fact, in everyday life, it does not play any role. In fact, in the kitchen, we don't make a difference between the weight of a chicken and its mass, but there are serious differences between these terms.

This difference is clearly visible when solving problems related to the movement of bodies in interstellar space and neither those having relations with our planet, and under these conditions these terms differ significantly from each other.
We can say the following, the term weight has meaning only in the zone of gravity, i.e. if a certain object is located next to a planet, star, etc. Weight can be called the force with which a body presses on the obstacle between it and the source of attraction. This force is measured in newtons. As an example, we can imagine the following picture: next to a paid education there is a stove with a certain object located on its surface. The force with which an object presses on the surface of the slab will be the weight.

Body mass is directly related to inertia. If we consider this concept in detail, we can say that mass determines the size of the gravitational field created by the body. In fact, this is one of the key characteristics of the universe. The key difference between weight and mass is this - mass does not depend on the distance between the object and the source of gravitational force.

To measure mass, many quantities are used - kilogram, pound, etc. There is an international SI system, which uses the usual kilograms, grams, etc. But besides it, many countries, for example, the British Isles, have their own system of weights and measures, where weight is measured in pounds.

UV - what is it?

Specific gravity is the ratio of the weight of matter to its volume. In the SI international system of measurements it is measured as newton per cubic meter. To solve certain problems in physics, hydrocarbons are determined as follows - how much heavier the substance being examined is than water at a temperature of 4 degrees, provided that the substance and water have equal volumes.

For the most part, this definition is used in geological and biological studies. Sometimes, the HC calculated using this method is called relative density.

What are the differences

As already noted, these two terms are often confused, but since weight directly depends on the distance between the object and the gravitational source, and mass does not depend on this, therefore the terms shock wave and density differ from each other.
But it is necessary to take into account that under certain conditions mass and weight may coincide. It is almost impossible to measure HC at home. But even at the school laboratory level, such an operation is quite easy to perform. The main thing is that the laboratory is equipped with scales with deep bowls.

The item must be weighed under normal conditions. The resulting value can be designated as X1, after which the bowl with the load is placed in water. In this case, in accordance with Archimedes' law, the load will lose part of its weight. In this case, the balance beam will warp. To achieve balance, a weight must be added to the other bowl. Its value can be designated as X2. As a result of these manipulations, a shock wave will be obtained, which will be expressed as the ratio of X1 and X2. In addition to substances in the solid state, specific values can also be measured for liquids and gases. In this case, measurements can be performed under different conditions, for example, at elevated ambient temperatures or low temperatures. To obtain the required data, instruments such as a pycnometer or hydrometer are used.

Units of specific gravity

Several systems of weights and measures are used in the world, in particular, in the SI system, hydrocarbons are measured in the ratio of N (Newton) to a cubic meter. In other systems, for example, the GHS for specific gravity uses the following unit of measurement: d(din) per cubic centimeter.

Metals with the highest and lowest specific gravity

In addition to the concept of specific gravity used in mathematics and physics, there are also quite interesting facts, for example, about the specific gravities of metals from the periodic table. If we talk about non-ferrous metals, then the heaviest ones include gold and platinum.

These materials exceed in specific gravity such metals as silver, lead and many others. “Light” materials include magnesium with a weight lower than that of vanadium. We must not forget about radioactive materials, for example, the weight of uranium is 19.05 grams per cubic cm. That is, 1 cubic meter weighs 19 tons.

Specific gravity of other materials

It is difficult to imagine our world without many materials used in production and everyday life. For example, without iron and its compounds (steel alloys). The HC of these materials fluctuates in the range of one to two units and these are not the best results. Aluminum, for example, has low density and low specific gravity. These indicators allowed it to be used in the aviation and space industries.

Copper and its alloys have a specific gravity comparable to lead. But its compounds - brass and bronze are lighter than other materials, due to the fact that they use substances with a lower specific gravity.

How to calculate the specific gravity of metals

How to determine hydrocarbons - this question often arises among specialists employed in heavy industry. This procedure is necessary in order to determine exactly those materials that will differ from each other in improved characteristics.

One of the key features of metal alloys is which metal is the base metal of the alloy. That is, iron, magnesium or brass, having the same volume, will have different masses.

The density of the material, which is calculated based on a given formula, is directly related to the issue under consideration. As already noted, HC is the ratio of the weight of a body to its volume; we must remember that this value can be defined as the force of gravity and the volume of a certain substance.

For metals, HC and density are determined in the same proportion. It is permissible to use another formula that allows you to calculate the HC. It looks like this: HC (density) is equal to the ratio of weight and mass, taking into account g, a constant value. We can say that the HC of a metal can be called the weight per unit volume. In order to determine the HC, it is necessary to divide the mass of dry material by its volume. In fact, this formula can be used to obtain the weight of a metal.

By the way, the concept of specific gravity is widely used in the creation of metal calculators used to calculate the parameters of rolled metal of various types and purposes.

The HC of metals is measured in qualified laboratories. In practical terms, this term is rarely used. Much more often, the concepts of light and heavy metals are used; metals with a low specific gravity are considered light, and metals with a high specific gravity are classified as heavy.

Difference between weight and mass

First, it’s worth discussing the difference, which is completely unimportant in everyday life. But if you are solving physical problems about the movement of bodies in space not connected with the surface of planet Earth, then the differences that we will give are very significant. So, let's describe the difference between weight and mass.

Weight determination

Weight only makes sense in a gravitational field, that is, near large objects. In other words, if a person is in the gravitational zone of a star, planet, large satellite or a decent-sized asteroid, then weight is the force that the body exerts on the obstacle between him and the source of gravity in a stationary frame of reference. This quantity is measured in newtons. Imagine that a star is hanging in space, at some distance from it there is a stone slab, and on the slab lies an iron ball. This is the force with which he presses on the obstacle, this will be the weight.

As you know, gravity depends on the distance and mass of the attracting object. That is, if the ball lies far from a heavy star or close to a small and relatively light planet, then it will act on the plate in the same way. But at different distances from the source of gravity, the resistance force of the same object will be different. What does it mean? If a person moves within one city, then nothing. But if we are talking about a climber or a submariner, then let him know: deep under the ocean, closer to the core, objects have more weight than at sea level, and high in the mountains - less. However, within our planet (by the way, not the largest even in the solar system), the difference is not so significant. It becomes noticeable when going into outer space, beyond the atmosphere.

Determination of mass

Mass is closely related to inertia. If you go deeper, it determines what gravitational field the body creates. This physical quantity is one of the most fundamental characteristics. It depends only on matter at non-relativistic (that is, close to light) speeds. Unlike weight, mass does not depend on the distance to another object; it determines the force of interaction with it.

Also, the value of the mass of an object is invariant to the system in which it is determined. It is measured in quantities such as kilogram, ton, pound (not to be confused with foot) and even stone (which means “stone” in English). It all depends on what country a person lives in.

Determination of specific gravity

Now that the reader has understood this important difference between two similar concepts and does not confuse them with each other, we will move on to what specific gravity is. This term refers to the ratio of the weight of a substance to its volume. In the universal SI system it is denoted as newton per cubic meter. Note that the definition refers to a substance that is mentioned either in a purely theoretical (usually chemical) aspect, or in relation to homogeneous bodies.

In some problems solved in specific areas of physical knowledge, specific gravity is calculated as the following ratio: how much heavier the substance under study is than water of four degrees Celsius with equal volumes. As a rule, this approximate and relative value is used in sciences related, rather, to biology or geology. This conclusion is based on the fact that the indicated temperature is the average in the ocean across the planet. In another way, the specific gravity determined by the second method can be called relative density.

Difference Between Specific Gravity and Density

The ratio that determines this quantity can easily be confused with density, since it is mass divided by volume. However, weight, as we have already found out, depends on the distance to the source of gravity and its mass, and these concepts are different. It should be noted that under certain conditions, namely at low (non-relativistic) speed, constant g and small accelerations, density and specific gravity can numerically coincide. This means that when calculating two quantities, you can get the same value for them. If the above conditions are met, such a coincidence may lead to the idea that the two concepts are one and the same. This misconception is dangerous due to the fundamental difference between the properties underlying them.

Specific Gravity Measurement

It is difficult to obtain the specific gravity of metals and other solids at home. However, in a simple laboratory equipped with scales with deep bowls, say, in a school, this will not be difficult. A metal object is weighed under normal conditions - that is, simply in air. We will register this value as x1. Then the bowl in which the object lies is immersed in water. At the same time, according to the well-known law of Archimedes, he loses weight. The device loses its original position, the rocker arm warps. A weight is added for balancing. Let's denote its value by x2.

The specific gravity of the body will be the ratio x1 to x2. In addition to metals, specific gravity is measured for substances in various states of aggregation, at unequal pressure, temperature, and other characteristics. To determine the required value, methods of weighing, pycnometer, and hydrometer are used. In each specific case, experimental setups should be selected that take into account all factors.

Substances with the highest and lowest specific gravity

In addition to pure mathematical and physical theory, unique records are of interest. Here we will try to list those elements of the chemical system that have the highest and lowest recorded specific gravity. Among the non-ferrous metals, the heaviest are the noble platinum and gold, followed by tantalum, named after the ancient Greek hero. The first two substances have a specific gravity that is almost twice that of the following silver, molybdenum and lead. Well, the lightest among the noble metals is magnesium, which is almost six times less than the slightly heavier vanadium.

Specific gravity values of some other substances

The modern world would be impossible without iron and its various alloys, and their specific gravity undoubtedly depends on the composition. Its value varies within one or two units, but on average these are not the highest values among all substances. But what can we say about aluminum? Like its density, its specific gravity is very low - only twice that of magnesium. This is a significant advantage for the construction of high-rise buildings, for example, or aircraft, especially in combination with its properties such as strength and malleability.

But copper has a very high specific gravity, almost on a par with silver and lead. At the same time, its alloys, bronze and brass, are slightly lighter due to other metals that have a lower value of the value being discussed. A very beautiful and incredibly expensive diamond, rather, has a low specific gravity value - only three times that of magnesium. Silicon and germanium, without which modern miniature gadgets would be impossible, despite the fact that they have similar structures, are nevertheless different. The specific gravity of the first is almost half that of the second, although both are relatively light substances on this scale.

Despite the decrease in the share of specialists in 2011 to 38%, this group occupies a larger share in the personnel structure. How to calculate the proportion of personnel by age? Let's calculate the specific gravity (share) of each age group. Let's calculate the specific weight (share) of each level of education.

Features of calculating the share of the average number of employees

The structure of the enterprise is the composition of personnel by category and their share in the total number. The personnel structure can be calculated by the ratio of the number of certain categories of workers and the total number of certain categories of workers to the total number of percent at the enterprise. 1.3.2 Calculation of the number of employees by category. Attendance number is the number of employees who must report to work daily according to the standard.

The average headcount for the reporting period is calculated as the sum of the average headcount for each month of the reporting period and divided by the number of months of the reporting period.

Specific gravity - main working

If the proportion of core workers decreases, this leads to a decrease in the output of workers. At the same time, the share of main workers is 61 5%, auxiliary workers - 26 5% and engineering workers 12% of the total number. The actual technological labor intensity is determined on the basis of the volume of work and the working hours worked by the main workers.

Indicators
number and composition of the enterprise’s employees.

The number of people present can be determined based on the percentage of absences from work. The personnel structure is characterized by the proportions of individual categories of workers in their total number. The qualification structure is determined by qualitative changes in labor potential (growth of skills, knowledge, skills) and reflects, first of all, changes in the personal characteristics of workers.

When planning and assessing PT, various indicators are used: production of marketable, gross, standard-net, sold products per employee of the main activity or worker. In table 4.2 provides an assessment of the provision of a conditional enterprise with employees and the structure of employees. 2. The actual personnel structure corresponds to the planned one: only in the categories of employees and specialists there are minor deviations in the actual share from the planned one. Table 4.5 provides information on the volume of production and the number of employees of the enterprise. The increase in output of 1 employee of the enterprise led to an increase in the volume of production at planned prices by 2536.1 thousand UAH. Data from the previously given table. 4.6 indicate that the structure of workers has deteriorated - the share of workers in the total number of personnel has decreased slightly. In addition to the volume of production, changes in payroll are influenced by the number of employees of the enterprise. In table 3.2 presents an analysis of the movement in the number of employees of the enterprise.

The number of employees is an important indicator of the state of the enterprise’s labor resources. It should be taken into account that an important condition for increasing production output is an increase in the total number of workers directly involved in production. The higher the proportion of workers in the total number of personnel, the more efficiently the enterprise’s labor resources are used. However, if the growth in production volume occurs mainly due to an increase in the number of workers, then this leads to a decrease in labor productivity and an increase in costs.

The average number of employees for the period is calculated based on the number of employees for each calendar day according to the working time sheet. Payroll employees who work part-time under employment contracts are included in the average payroll in proportion to the time worked at a part-time rate. Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner. Let’s assume that all employees on the payroll are included in the calculation of the average payroll number.

Specific gravity calculation is actively used in various fields. This indicator is used in economics, statistics, analysis of financial activities, sociology and other fields. We will tell you how to determine the specific gravity of a substance in this article. Sometimes this calculation is used in writing analytical sections of dissertations and term papers.

Specific gravity is a method of statistical analysis, one of the types of relative quantities. Less commonly, the indicator is called the share of the phenomenon, that is, the percentage of the element in the total volume of the population. Its calculations are usually carried out directly as a percentage using one or another formula, depending on what the specific gravity is being determined.

How to calculate the specific gravity of any substances or elements

Each thing or means has a certain set of characteristics. The main property of any substance is specific gravity, that is, the ratio of the mass of a particular object and the volume it occupies. We obtain this indicator based on the mechanical definition of substance (matter). Through it we move to the area of qualitative definitions. The material is no longer perceived as an amorphous substance that tends to its center of gravity.

For example, all bodies of the solar system differ in their specific gravity, as they differ in their weight and volume. If we look at our planet and its shells (atmosphere, lithosphere and hydrosphere), it turns out that they differ in their characteristics, including specific gravity. Likewise, chemical elements have their own weight, but in their case it is atomic.

Share in the economy - formula

Many people mistakenly take the specific gravity of density, but these are two fundamentally different concepts. The first is not one of the physical and chemical characteristics and differs from the density indicator, for example, like weight from mass. The formula for calculating specific gravity looks like this: = mg / V. If density is the ratio of the mass of an object to its volume, then the desired indicator can be calculated using the formula = g.

Specific gravity is calculated in two ways:

using volume and mass;
experimentally, comparing pressure values. Here it is necessary to use the hydrostatic equation: P = Po + h. However, this method of calculating specific gravity is acceptable if all measured quantities are known. Based on the data obtained using the experimental method, we conclude that each substance that is in the vessels will have a different height and flow rate.

To calculate the specific gravity indicator, use another formula that we learned in school physics lessons. The Archimedes force, as we remember, is buoyant energy. For example, there is a load with a certain mass (we denote the load by the letter “m”), and it floats on the water. At the moment, the load is influenced by two forces - gravity and Archimedes. According to the formula, the Archimedes force looks like this: Fapx = gV. Since g is equal to the specific gravity of the liquid, we get another equation: Fapx = yV. It follows: y = Fapx / V.

Simply put, specific gravity is equal to weight divided by volume. Moreover, the formula can be presented in various interpretations. However, the content and calculation method will be the same. So, the specific gravity is equal to: divide a part of the whole by the whole and multiply by 100%. There are two important rules to remember when making calculations:

The sum of all particles must always be equal to 100%. Otherwise, additional rounding should be done, and calculations should be carried out using hundredths.
There is no fundamental difference in what exactly you are counting: population, income of the organization, manufactured products, balance sheet, debt, active capital, revenue - the calculation methodology will be the same: distributing the part by the total and multiplying by 100% = specific weight.

Examples of economic calculations of specific gravity

Let's give a clear example. The director of a wood processing plant wants to calculate the share of sales of a specific type of product - boards. He must know the sales value of a given product and the total volume. For example, a product is a board, beam, slab. Revenue from each type of product is 155 thousand, 30 thousand and 5 thousand rubles. The specific vaginal value is 81.6%, 15.8%, 26%. Consequently, the total revenue is 190 thousand, and the total share is 100%. To calculate the specific gravity of the board, divide 155 thousand by 190 thousand and multiply by 100. We get 816%.

Workers (personnel)

Calculating the proportion of workers is one of the most popular types of calculations when studying a group of workers. The study of qualitative and quantitative indicators of personnel is often used for statistical reporting of companies. Let's try to understand what options exist for calculating the proportion of personnel. The calculation of this indicator has the form of a relative value of the structure. Therefore, it is necessary to use the same formula: divide part of the whole (group of employees) by the whole (total number of employees) and multiply by 100%.

VAT deductions

To determine the share of tax deductions attributable to a certain amount of sales turnover, it is necessary to divide this number by the total amount of turnover and multiply the result by the amount of tax deductions attributable to the total amount of sales turnover. Specific gravity is calculated with an accuracy of at least four decimal places. And the amount of turnover is the number of the tax base and VAT calculated from this tax base, and the amount of decrease (increase) in the tax base.

On balance

The determination of balance sheet liquidity is based on a comparison of assets with liabilities for liabilities. Moreover, the first ones are distributed into groups according to their liquidity and placed in descending order of liquidity. And the latter are grouped in accordance with their maturity dates and arranged in ascending order of maturity. According to the degree of liquidity (the speed of transformation into cash equivalent), the organization’s assets are divided into:

The most liquid assets (A1) are the entire set of cash items of the organization and short-term investments (securities). This group is calculated as follows: A1 = Money on the company’s balance sheet + Short-term investments.
Operating assets (A2) - debt to debit, payments of which are expected within a year after the reporting date. Formula: A2 = Short-term accounts receivable.
Slowly moving assets (A3) are components of the second asset of the balance sheet, including inventories, accounts receivable (with payments that will not be received earlier than in a year), VAT and other defensive assets. To get indicator A3 you need to sum up all the listed assets.
Hard-to-sell assets (A4) are outside the current assets of the company’s balance sheet.

assets

To determine the specific indicator of any assets of an enterprise, you need to obtain the sum of all its assets. To do this, use the formula: A = B + C + D + E + F + G. Moreover, A is all the assets of the organization, its real estate, C is the total number of deposits, D is all machines and equipment; E - number of securities; F - cash available in the assets of the company; G-patents, company trademarks. Having the amount, you can find the share of a certain type of asset of the organization.

fixed assets

The share of various groups of fixed assets in the total value represents the structure of fixed assets. The share of fixed assets at the beginning of the year is calculated by dividing the value of fixed assets (on the balance sheet of the enterprise at the beginning of the year) by the amount of the balance sheet at the same point in time. First, you need to determine what the company's fixed assets are. This:

real estate (workshops, industrial architectural and construction facilities, warehouses, laboratories, engineering and construction facilities, including tunnels, roads, overpasses, etc.);
transmission devices (equipment for transporting gaseous, liquid substances and electricity, for example, gas networks, heating networks)
machines and equipment (generators, steam engines, transformers, turbines, measuring instruments, various machines, laboratory equipment, computers and much more);
vehicles (cars, motorcycles, passenger cars for transporting goods, trolleys)
tools (except special tools and equipment)
production means, inventory (racks, machines, work tables)
household equipment (furniture, appliances);
other fixed assets (museum and library materials).

expenses

When calculating the specific weight of expenses, parts of individual material or other (for example, raw materials) expenses are used. The calculation formula looks like this: expenses are divided by cost and multiplied by 100%. For example, the cost of production consists of the price of raw materials (150,000 rubles), employee salaries (100,000 rubles), energy costs (20,000 rubles) and rent (50,000 rubles). So, the cost is 320,000 rubles. And the share of expenses for salaries is 31% (100 / 320x100%), for raw materials - 47% (150 / 32x100%), for rent - 16% (50 / 320x100%), the balance - 6% falls on electrical costs.

How to automate calculations in Excel?

Specific gravity is determined by the ratio of the weight of matter (P) to the volume it occupies (V). For example, there are 85 students studying at the university, of which 11 passed the exam with “5”. How to calculate their share in an Excel table? You should set the percentage format in the cell with the result, then there will be no need to multiply by 100 - this, like conversion to percentages, happens automatically. We set in one cell (let's say R4C2) the values 85 in another (R4C3) - 11. In the resulting cell you should write the formula = R4C3 / R4C2.

how to calculate the share of accounts receivable formula Video.

ON THE TOPIC "ANALYSIS AND PLANNING OF COSTS

TRADE ENTERPRISE"

2.1. Formation and analysis of expenses of a trading enterprise

Problem 1

Analyze the dynamics of expenses of a trading enterprise based on the data in Table. 2.1. Draw conclusions.

Table 2.1

Analysis of the composition and structure of expenses of a trading enterprise for the reporting year

Indicators	Last year		Reporting year		Deviation (+;-)		Rate of change, %
Indicators	amount, thousand rubles	specific gravity, %	amount, thousand rubles	specific gravity, %	amount, thousand rubles	specific gravity, %	Rate of change, %

Total expenses, incl.
Distribution costs
- % payable
Other operating expenses
Non-operating expenses

Let's calculate the missing values in the table

Let's calculate the amount of distribution costs in the reporting period:

(thousand roubles.).

Let's calculate the rate of change in distribution costs:

(%).

Since there was no percentage payable in the reporting year, and last year they amounted to 11.5 thousand rubles, the deviation will be (0-11.5) = -11.5 (thousand rubles). We do not calculate the rate of change.

Let's calculate other operating expenses last year:

(thousand roubles.).

The rate of change in other operating expenses will be:

(%).

Let's calculate the amount of non-operating expenses in the reporting year:

(thousand roubles.).

Let's calculate the deviation for non-operating expenses:

(thousand roubles.).

Let's calculate the total amount of expenses for last year:

(thousand roubles.).

which in terms of specific gravity is 100% of the total cost.

Let's calculate the share of last year's distribution costs in the total expenses of a trading enterprise.

(%).

Let's calculate the percentage of last year's payment of the total amount of expenses of a trading enterprise:

(%).

Let's calculate the share of other operating expenses of last year in the total amount of expenses:

(%).

Let's calculate the share of non-operating expenses of last year in the total amount of expenses of a trading enterprise:

(%).

Let's check: the total sum of the structure of specific weights must be equal to 100%.

Verification: 66.31+0.92+25.88+6.89=100.0 (%).

Similarly, we will calculate the total amount of expenses and shares in the reporting period.

Let's calculate the rate of change in the total amount of expenses:

(%).

Let's calculate the deviation by the share of all types of expenses of a trading enterprise:

Conclusion. In dynamics, there was an increase in the total amount of expenses of a trading enterprise by 62.95 thousand rubles. or by 5.02%. The largest share in the total amount of expenses is occupied by distribution costs - more than 65% both in the past and in the reporting year. In dynamics, there was an increase in their amount by 27.8 thousand rubles, or by 3.34%. A positive point is that there is no interest payable in the reporting year. There was also an increase in other operating and non-operating expenses by 10.35% and 15.1%, respectively. The growth of non-operating expenses at the enterprise is assessed negatively, as it indicates a qualitative improvement in the analytical work of the enterprise (the presence of fines, penalties, penalties, losses from previous years identified in the reporting period, etc.).