THE USE OF MARGIN ANALYSIS IN ENTERPRISES PRODUCING BEER AND SOFT DRINKS

Abstract

Production of beer and soft drinks is a dynamically developing industry in the Altai territory. Broad cooperative ties contribute to the simultaneous development of wholesale and retail trade, agriculture, transport, breeding, packaging and packaging. These enterprises play an important role in the formation of the structure of consumption of alcoholic beverages, which involves replacing the consumption of strong alcohol with less strong drinks. At the same time, the industry is experiencing restrictions due to the implementation of state programs to improve the life expectancy and quality of life. The introduced restrictive measures have significantly narrowed the growth opportunities of companies, increased the importance of such tools for assessing business decisions as margin analysis. It allows us to identify the optimal proportions between variable and fixed costs, price and volume of sales, to minimize the business risk, which increases significantly in terms of reduced sales and underutilization of production capacity. In the article the margin analysis is carried out and the management decisions concerning the product range at incomplete loading of production capacities are proved. Making informed management decisions is an important factor in improving the efficiency of beer and alcohol sector enterprises with diversified production.