The most important indicator of the economic efficiency of production is its cost. All aspects are reflected in the cost economic activity, the results of using all production resources are accumulated. The financial performance of enterprises, the pace of expanded reproduction, and the financial condition of business entities depend on its level.

To deeply study the reasons for changes in cost, reporting calculations for individual products are analyzed, the actual level of costs per unit of production is compared with the planned level and data from previous periods, other enterprises as a whole and by cost item. The influence of first-order factors on changes in the level of cost per unit of production is studied using a factor model:

C i = A i / V BP i + B i,

where C i— unit cost i-th type of product;

A i— fixed costs attributed to i-th type of product;

Bi- variable costs per unit i-th type of product;

V VP i— output volume i-th type of product.

Using this model and the data in Table. 1, we will calculate the influence of factors on changes in the cost of the product A by chain substitution method.

Table 1. Initial data for factor analysis of product cost A
Index	Plan	Fact	Deviation from plan
Product output volume ( V BP), pcs.
The amount of fixed costs ( a), thousand roubles.
The sum of variable costs per product ( b), rub.
Product cost (C), rub.

C plan = aP lan/ V BP plan + b plan = 12,000,000 / 10,000 + 2800 = 4000 rubles;

C condition 1 = a plan/ V BP fact + b plan = 12,000,000 / 13,300 + 2800 = 3702 rubles;

C condition 2 = a fact / V BP fact + b plan = 20,482,000 / 13,300 + 2800 = 4340 rubles;

C fact = a fact / V BP fact + b fact = 20,482,000 / 13,300 + 3260 = 4800 rub.

The total change in unit cost is:

ΔС total = С actual - С plan = 4800 - 4000 = +800 rub.

Including:

A) due to changes in production volume:

ΔС V BP = With condition 1 - With plan = 3702 - 4000 = -298 rub.;

b) due to changes in the amount of fixed costs:

ΔС A= From condition 2 - From condition 1 = 4340 - 3702 = +638 rub.;

V) due to changes in the amount of unit variable costs:

ΔС b= C fact - C condition 2 = 4800 - 4340 = +460 rub.

Similar calculations are made for each type of product (Table 2a, b).

Table 2b. Calculation of the influence of first-order factors on changes in the cost of certain types of products
Product type	Product cost, rub.				Change in cost, rub.
	plan	calculated ywords1, (conv. 1)	design condition 2, (ysl2)	fact	general
						output volume	fixed costs	unit variable costs

Table 3. Analysis of the cost of product A by cost item
Cost item	Product costs, rub.			Cost structure, %
	plan	fact		plan	fact
Raw materials and basic materials
Fuel and energy
Wages of production workers
Contributions for social needs
Expenses for maintenance and operation of equipment
General production expenses
General running costs
Losses from marriage
Other production costs
Business expenses
Total
Including: variables permanent

The data presented show an increase in all cost items and especially in material costs and wages of production personnel.

Similar calculations are made for each type of product. Established deviations for cost items are the object of factor analysis. As a result of an item-by-item analysis of product costs, internal and external, objective and subjective factors of changes in its level should be identified. This is necessary for qualified management of the cost formation process and the search for reserves for reducing them.

Analysis of direct material costs

Material costs occupy a large share in the cost of production. Total amount of material costs as a whole by enterprise depends on the volume of production ( V VP), its structure (Ud i) and changes in specific material costs for certain types of products (UMZ i). The level of the latter, in turn, may change due to the amount (mass) of material resources consumed per unit of production (UR i) and the average cost of a unit of material resources (C i). This relationship is shown schematically in the figure.

Structural-logical model of factor analysis of direct material costs

It is advisable to begin the analysis of direct material costs by studying the factors of change in material costs per unit of production, for which the following factor model is used:

UMP i= ∑(UR i× C i).

We will calculate the influence of these factors using the chain substitution method:

UMP plan = ∑(UR i plan × C i plan);

UMP conv = ∑(UR i fact × C i plan);

UMP fact = ∑(UR i fact × C i fact);

ΔUMZ UR = UMP conv - UMP plan;

ΔUMZ C = UMP fact - UMP conventional.

Table data 4 allow us to establish why the material costs per unit of production have changed in general and for each type of material resource. In the example under consideration, they increased mainly due to rising prices for resources.

Table 4. Calculation of the influence of factors on the amount of direct material costs per unit of production
Type of product and material	Material consumption per product, m		Price of 1 m of fabric, rub.		Material costs for the product, rub.			Change in material costs for the product, rub.
	plan	fact	plan	fact	plan	C i plan	fact	general	including at the expense
									consumption rates	prices
Product A
Upper fabrics
Fabrics for lining
Other materials
Total
Product B
Upper fabrics
Fabrics for lining
Other materials
Total

After this, you can study the factors that change the amount of direct material costs for the entire volume of production of each type of product, Why is the following factor model used:

MOH i = V BP i∑(UR i× C i).

In table Figure 5 presents an algorithm for calculating material costs for the production of product A.

Table 5. Material costs for the production of product A
Index	Calculation algorithm	Calculation procedure	Amount, thousand rubles
	V BP i plan = ∑(UR i plan × C i plan)
	V BP i fact = ∑(UR i fact × C i plan)
	V BP i fact = ∑(UR i fact × C i plan)
	V BP i fact = ∑(UR i fact × C i fact)

From the table Figure 5 shows that material costs for the production of product A increased by 11,130 thousand rubles, including due to changes in:

a) volume of production - +5610 thousand rubles. (22,610 - 17,000);

b) material consumption for the product - -612 thousand rubles. (21,998 - 22,610);

c) cost of material resources - +6132 thousand rubles. (28,130 - 21,998).

Similar calculations are made for all types of products (Table 6).

Table 6. Factor analysis of material costs by type of product
Product	Material costs, thousand rubles.					Change in material costs, thousand rubles.
	plan	design condition 1, (condition 1)		design condition 2, (condition 2)	fact	general	including due to changes
							output volume	consumption rates	resource prices
Total

The total amount of direct material costs for the entire enterprise In addition to these factors, it also depends on the structure of the products produced. The necessary data for the calculation are given in table. 7.

Table 7. Total cost of materials for production
Index	Calculation algorithm	Calculation	Amount, thousand rubles
	∑(V BP i plan × ur i plan × C i plan)	10,000 × 1.7 + 10,000 × 0.8
	MZ plan × I ch *
	∑(V BP i fact × UR i fact × C i plan)	13,300 × 1.7 + 5,700 × 0.8
	∑(V BP i fact × UR i fact × C i plan)	13,300 × 1.654 + 5,700 × 0.78
	∑(V BP i fact × UR i fact × C i fact)	13,300 × 2.115 + 5,700 × 0.94

*I vp - change in production volume (0.95).

Based on the data in table. 7 it can be established that the total amount of direct material costs for production increased by 8488 thousand rubles. (33,488 thousand rubles - 25,000 thousand rubles), including due to changes in:

a) volume of production - -1250 thousand rubles. (23,750 - 25,000);

b) structure of product production - +3420 thousand rubles. (27,170 - 23,750);

c) material intensity of products - -726 thousand rubles. (26,444 - 27,170);

d) cost of material resources - +7044 thousand rubles. (33,488 - 26,444).

Consumption of raw materials and materials per unit of production depends on their quality, replacement of one type of material with another, changes in the recipe of raw materials, equipment, technology and organization of production, qualifications of workers and other innovative measures.

During the analysis process, you need to find out the change in specific material consumption due to each factor, and then multiply the result obtained by the base price level and the actual production volume i-th type of product. As a result we get increase in the amount of material costs for production this type of product due to the corresponding factor in the reporting period:

ΔМЗ xi= ΔUR xi× C i plan × V VP i fact.

Average material price level depends on the markets for raw materials, inflationary factors, the intra-group structure of material resources, the level of transport and procurement costs, the quality of raw materials, the replacement of one type with another, etc. To find out how, due to each of them, the total amount of material costs, it is necessary to change the average price i-th type or group of materials due to i-th factor multiplied by the actual amount of materials used of the corresponding type:

ΔМЗ xi= ΔC xi× UR i fact × V VP i fact.

Many enterprises may have excess returnable waste of raw materials, which can be sold or used for other purposes. If we compare their cost with the price of possible use and the cost of raw materials, we will find out by what amount the material costs included in the cost of production have increased.

The presence of excess irrevocable waste leads to a direct increase in the cost of products and a decrease in their output. To establish how much the amount of material costs has increased, it is necessary to multiply the excess amount of irrecoverable waste by the planned price of the source material.

Let us summarize the results of the factor analysis of direct material costs and determine the unused, current and future reserves for their reduction per unit of production (Table 8).

Methodology for determining reserves for reducing production costs

The main sources of reserves for reducing the cost of industrial products (Р↓С) are:

1) increasing the volume of production due to more complete use of the production capacity of the enterprise (P V VP);

2) reducing production costs (P↓3) by increasing the level of labor productivity, economical use of raw materials, supplies, electricity, fuel, equipment, reducing unproductive costs, manufacturing defects, etc.

The amount of reserve for reducing the cost per unit of production determined by the formula:

Р↓С = С in - С f = (З f - Р↓З + З Д) / ( V VP fact + R V VP) - Z f / V VP fact,

where C f and C b are, respectively, the actual and possible (predicted) levels of unit cost of production;

Z f - actual costs of production in the reporting period;

Р↓З - reserve for reducing production costs;

Z d - additional costs necessary to develop reserves for increasing production;

V BP fact, P V VP - respectively, the actual volume and reserve for increasing production.

Reserves for increasing production are identified in the process of analyzing the implementation of the production program. With an increase in the volume of production at existing production facilities, only variable costs increase (direct wages of workers, direct material costs, etc.), while the amount of fixed costs, as a rule, does not change. As a result, the cost of products is reduced.

Cost reduction reserves are established for each expense item through specific innovative measures (introduction of new, more advanced equipment and production technology, improvement of labor organization, etc.), which will help save wages, raw materials, materials, energy, etc.

Saving labor costs (Р↓ЗП) as a result of innovative activities can be calculated by multiplying the difference between the labor intensity of products before implementation (TE plan) and after implementation (TE fact) of the corresponding measures by the planned level of average hourly wage (OT plan) and by the planned volume of production ( V BP plan):

Р↓ЗП = ∑(TE fact - TE plan) × FROM plan × V VP plan.

The amount of savings will increase by the percentage of deductions from the wage fund included in the cost of production.

Reserve for reducing material costs (Р↓МЗ) for the production of the planned output of products through the introduction of new technologies and other activities can be determined as follows:

Р↓МЗ = ∑(UR fact - SD plan) × V BP plan × C plan,

where SD plan, SD fact - consumption of material resources per unit of production, respectively, before and after the introduction of innovative measures;

C plan - planned prices for materials.

Cost reduction reserve (RA) for the maintenance of fixed assets through the sale, long-term lease, conservation and write-off of unnecessary, redundant, unused buildings, machinery, equipment (R↓OS i) is determined by multiplying their original cost by the depreciation rate (NA i):

RA = ∑(Р↓OS i× ON i).

Overhead savings reserves are identified on the basis of their factor analysis for each cost item through a reasonable reduction in the management staff, economical use of funds for business trips, postal, telegraph and office expenses, reducing losses from damage to materials and finished products, payment for downtime, etc.

Additional costs for developing reserves for increasing production products are calculated separately for each type. This is mainly a salary for additional output, consumption of raw materials, supplies, energy and other variable costs, which vary in proportion to the volume of production. To establish their value, a reserve for increasing production output is necessary i-th type multiplied by the actual level of specific variable costs of the reporting period ( Bi fact):

Z d = R V BP i × Bi fact.

For example, the actual production of product A in the reporting period is 13,300 units, the reserve for its increase is 1,500 units, the actual amount of costs for the production of the entire output is 63,840 thousand rubles, the reserve for reducing costs on all items is 2,130 thousand rubles. , additional variable costs for developing the reserve for increasing production - 4890 thousand rubles. (1500 rubles × 3260 rubles).

The reserve for reducing the cost of a unit of production Р↓С will be: (63,840 - 2130 + 4890) / (13,300 + 1500) - 63,840 / 13,300 = 4.5 - 4.8 = 0.3 thousand rubles.

Similar calculations are carried out for each type of product, and, if necessary, for each innovative activity, which allows for a more complete assessment of their effectiveness.

G. V. Savitskaya,
economist

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Introduction

The creation of a holistic, effective and flexible management system includes the following provisions: increasing the quality level of economic management; improvement of the planning and pricing system; financial credit mechanism; creation of new organizational structures. The solution to these problems largely depends on a broader knowledge of the methods of economic analysis and their application in practice. The role of economic analysis is not limited to the implementation of the most common management functions such as planning, organization, coordination, stimulation and control. Analysis is a means of assessing the state and development of a managed object, providing feedback between management functions and managed objects, comprehensively studying economic processes, identifying and mobilizing reserves in the field of production and management, developing and making management decisions to improve production efficiency.

An integral part of the analysis of the economic activity of an enterprise is cost analysis, which consists in determining the magnitude and causes of costs not caused by the normal organization of the production process: excess costs of raw materials, fuel, energy; additional payments to employees for deviations from normal working conditions and overtime work; costs from downtime of machines and units, accidents, defects; changes in costs caused by irrational economic relations relating to the supply of raw materials, semi-finished products and components; violation of technological and labor discipline.

Based on cost analysis, in-production reserves are identified and organizational and technical measures are developed to increase the economic efficiency of production.

1 . The concept of product cost

The profitability of the enterprise is characterized by the cost of production. The cost of production is the sum, expressed in money, of all the costs of an enterprise for the production and sale of products.

All expenses included in the cost of a product can be combined into 3 main groups of economic elements: costs of labor items, costs of labor tools and wages. This grouping of costs (with detail within each group) is used when drawing up production cost estimates. A cost estimate is a planned calculation of costs for all the needs of an enterprise for a calendar period. Such a cost estimate allows you to determine the enterprise’s need for each type of resource, for example, material resources, wages, and working capital.

The composition of costs by structure and type is the same for most enterprises.

The cost structure depends on the nature of the industry, technology and organization of production at each enterprise.

The cost structure allows you to determine the main direction of analysis of its reduction. The main attention should be paid to saving those costs, the proportion of which is the greatest, because this will give the enterprise greatest effect. Many costs and expenses accompany the supply, production and sale of enterprise products. And all of them are included in the cost. But it cannot be said that all expenses have the same importance in the creation of a product, in the formation of its cost. Depending on participation in the technological process, expenses are divided into basic and overhead.

The main costs are those that are directly related to the production technology of a given product and determine its nature and consumer properties.

Overhead costs include costs associated not with the creation of products, but with the management and maintenance of production. These expenses, although necessary, are, as it were, imposed as an additional burden on the cost of the product. We must try to keep this “load” as small as possible.

Costs that, according to documents received by the accounting department, can be recorded due to the production of a product are called direct (consumption of materials and wages of workers). The amount of direct costs is the technological cost. But there are costs that cannot be taken into account directly for each product. For example, the salary of a workshop foreman. It is also difficult to take into account the costs of maintaining a workshop, repairing equipment, and depreciation that fall on each type of product. It is necessary to establish their total amount, and then distribute it to each product. This amount is distributed according to indirect criteria, for example, in proportion to machine hours worked or the amount of direct wages. Therefore, such costs are called indirect. These include: general shop and plant expenses (maintenance of the management apparatus, general business expenses, etc.). The division of costs into direct and indirect is due to the possibility of including costs in the cost of a particular product. If we imagine a production where only one type of product is manufactured, for example, a power plant, then in such a production all costs will be direct. In most enterprises, for example, in mechanical engineering, overhead costs are taken into account indirectly in the cost of products, so overhead costs coincide approximately with indirect ones. But there is a difference: depreciation is the main expense, but it is included in the cost as an indirect expense. The sum of direct and indirect costs for products produced in workshops is the workshop cost of the product. If we add factory overhead costs to the shop cost of a product, we get the sum of all production costs for a given type of product, the production cost. If we add non-production costs (sales costs) to the production cost, we get the full cost of the product.

Shop cost covers all shop costs for manufacturing products, costs of raw materials, supplies, purchased semi-finished products, fuel and energy consumption, wages main workers (main and additional) and deductions for the needs of social insurance of these workers, costs of preparation and development of production, losses from defects, costs of maintaining and operating equipment, general shop expenses, and also includes the cost of services of auxiliary shops. All costs included in the shop cost are production costs, but are divided into productive (socially necessary) and non-productive, which, as a rule, are not socially necessary (losses from defects, shortages and damage to material assets, downtime, overexpenditure of materials, labor and etc.).

The general plant production cost includes, in addition to the costs included in the workshop cost, the general costs of the plant. The main part of plant overhead costs consists of administrative, management and general business expenses (maintenance of plant personnel, depreciation and maintenance of general plant buildings and structures, testing, research, labor protection costs, etc.). Factory overhead expenses are production expenses, but they may include payment for downtime, shortages and losses from damage to materials and products, and other non-production expenses. In the accounting accounts for each type of product, all costs are collected, broken down into individual items. Such accounts are called analytical; they allow you to study the cost of products by individual types. If the total amount of costs on the analytical account is divided by the number of products produced during a given period, we obtain the cost of one product. Calculation of the cost per unit of production, broken down into cost items, is called costing. There are planned, normative and reporting costing. Planned costing is a task for the cost of a unit of production for the entire planning period.

Standard costing is the cost per unit of production, calculated according to current standards. This calculation takes into account changes in norms, so it usually changes monthly and quarterly. Reporting costing is prepared based on data accounting and shows the amount of actual costs per unit of production. With the help of reporting calculations, the implementation of the plan is checked at cost and deviations from the plan are identified by cost items and in individual areas of production. Typically, enterprises calculate the cost of the most important products, which is used to judge the movement of the cost of all products. Among the cost items, in addition to economically homogeneous ones, such as raw materials and workers' wages, there are also complex items. For example, general business expenses take into account the wages of auxiliary workers, shop personnel, the costs of many auxiliary materials, etc.

Planning and accounting of costs by expense items allows you to see how and who spends; how, who saves. Costs are controlled by workshops, production areas, workplaces, and products.

The word “cost” has a number of meanings, depending on the object and other classification features. When the cost is calculated for a period, the following case is possible: at the beginning of the period there is one cost, and at the end of it, for example, a year, another. Therefore, the cost for a year or another period is calculated as an average value (more precisely, an arithmetic weighted average value).

The main objectives of product cost analysis are: determining the dynamics and level of plan implementation for the most important indicators, determining the factors that influenced the dynamics of indicators and the implementation of the plan for them, the magnitude and reasons for deviations of actual costs from planned ones, identifying reserves and ways to further reduce product costs.

2 . Grouping costs by economic elements and cost items

For planning, accounting and analysis, the production costs of an enterprise are combined into homogeneous groups according to many characteristics.

1. By type of expense. Grouping by types of expenses is generally accepted in economics and includes two classifications: by economic elements of costs and by costing items of expenses.

The first of them (according to economic elements) is used in the formation of costs for the enterprise as a whole and includes five main groups of expenses: material costs; labor costs; contributions for social needs; depreciation of fixed assets; other costs.

The second group of costs (according to costing items) is used when drawing up calculations (calculating the cost of a unit of production), which makes it possible to determine how much a unit of each type of product costs the enterprise, the cost of certain types of work and services. The need for this classification is due to the fact that calculating the cost of the above cost elements does not allow us to take into account where and in connection with what the costs were incurred, as well as their nature. At the same time, determining costs by calculation as a way of grouping them relative to a specific unit of production allows you to track each component of the cost of products (works, services) at any level.

By expense items, costs are grouped depending on the place and purpose (purpose) of their occurrence and are attributed to each type of product directly or indirectly. This classification is specific to each industry, so the composition of expenses in each industry is different. As a rule, the following items of expenditure are distinguished: a) raw materials and materials; b) fuel and energy; c) basic and additional wages of production workers; d) deductions for social insurance; e) expenses for preparation and development of production; f) costs of maintaining and operating equipment; g) shop expenses; h) general plant expenses; i) other production costs; j) non-production (commercial) expenses, etc.

2. By the nature of participation in the creation of products (works, services), the main costs directly related to the process of manufacturing products are identified, in particular, the costs of raw materials, basic materials and components, fuel and energy, wages of production workers, etc., and also overhead costs, i.e. costs of production management and maintenance - workshop, general plant, non-production (commercial), losses from defects.

3. By variability depending on production volumes. Costs that change (increase or decrease) in proportion to changes in production volume are called conditionally variable. Costs that remain unchanged and their value is not associated with an increase in production reduction are called conditionally constant. This classification of costs is necessary when planning production, as well as when analyzing the financial and economic activities of an enterprise.

4. By the method of assignment to production. Very often, when calculating product costs, it is impossible to accurately determine to what extent certain costs can be attributed to one or another type of product. In this regard, all costs of the enterprise are divided into direct, which can be directly attributed to a given type of product (work, service), and indirect, which are associated with the production of many products, as a rule, these are all other costs of the enterprise.

Determining cost is a very complex process, and calculating the cost of products (works, services) must meet the industry specifics of the enterprise as well as the peculiarities of the organization of its production.

There are four main methods of calculating products: simple, standard, order-based and per-distribution.

Downtime is used at enterprises that produce homogeneous products and do not have semi-finished products or work in progress. In these enterprises, all production costs for the reporting period constitute the cost of all manufactured products (works, services). The cost per unit of production is calculated by dividing the amount of production costs by the number of units of production.

The normative one is used in enterprises with mass and serial production. A prerequisite for its application is the preparation of standard calculations according to the norms in force at the beginning of the month and the subsequent systematic identification in the current order of deviations from these norms (savings and overruns) at the end of the month. The current standards are those according to which materials are currently issued and labor is paid.

The exemplary accounting method is used in enterprises of individual and small-scale production, where production costs are taken into account for individual orders for a product or work. Here, the actual cost is determined upon completion of the completed order. The entire amount of costs will be its cost.

The cross-cutting method is used in enterprises where the initial raw materials and materials in the production process go through a number of limits, stages (brick, textile), or where different types of products are obtained from the same initial materials in one technological production process. With the cross-cutting method, the cost of all products is first determined, and then the cost of one unit.

3 . Ways to reduce costs

Cost characterizes the cost intensity of individual types of products. It is a general indicator of all types of costs per unit of production: labor intensity, material intensity, energy intensity, capital intensity, as well as the knowledge intensity of products, if research work is financed at the expense of cost. Changes in individual types of costs are interrelated. Reducing labor intensity usually requires increasing the technical equipment of labor, and, consequently, increasing capital intensity and capital investments. A decrease in material intensity is sometimes accompanied by an increase in labor costs. The use of scientific and technical progress results to reduce costs is associated with an increase in the knowledge intensity of products and the cost of science. Measures to reduce costs are limited by regulatory efficiency and the availability of capital investments.

The level and dynamics of cost reflect all aspects of the activity of an enterprise, production and industrial associations, scientific and design organizations. Such a complex problem requires a systematic approach and unified cost reduction management.

Reserves are opportunities to reduce costs through the use of advances in science and technology, further improving the organization of labor and production in the industry and enterprises.

It is advisable to distinguish between planned reserves and those not used in the plan. Planned reserves consist of creating an optimal level of reserves that ensure reliable functioning of the production system in the face of possible failures and new emerging tasks (for example, full use of production capacity, creation of inventories). It is necessary to provide for planned reserves of different “depths” of use, priority and, if necessary, additionally attracted. Thus, spare parts should be available for emergency repairs of equipment, and if repairs are delayed, then planned bypass technology can be used. Reserves must take into account production flexibility.

Depending on the timing and conditions of detection and activation of unused reserves in the plan, they are divided into prospective and current. Promising main reserves lie in the results of fundamental and applied science, in discoveries and inventions that introduce fundamental changes in production. Therefore, well-organized and patent information is necessary. Using promising reserves requires time, interrelated activities of different departments, and capital investments. A good remedy implementation of promising reserves are complex target programs. Current reserves are identified based on a comparison of performance results with the plan, the previous period and on the basis comparative analysis work of enterprises. Current reserves include the elimination of bottlenecks, reduction of lost working time, equipment downtime, and defects. The use of current reserves does not require large funds and should be continuously carried out in the process of production management. Additional features for the use of current reserves are opened on the basis of the use of economic-mathematical methods and computers in management, especially when setting and solving optimization problems. Based on the place of identification and use, it is possible to distinguish between reserves at the design (design) stage and intra-industrial sector reserves.

The cost level is mainly determined during design.

Choice constructive solutions can be carried out only according to the economic criterion - reduced costs and on the basis of developed economic thinking. It is important to organize technological control of the structure in order to ensure the possibility of using advanced processing methods. Technological control should not be carried out impersonally, but taking into account the specific features of the future manufacturing plant. The method of functional cost analysis (FCA), which reveals reserves for reducing costs at the design stage, was justified.

Cost reduction factors are the reasons, driving forces leading to cost reduction, and the conditions under which they operate. The same cause, for example, a measure to reduce resources, can lead to different economic effects depending on the conditions under which and with what prevalence it operates. Conditions influence the action and in this case become a factor in reducing production costs. The effect of individual causes can be judged insofar as it is reflected in changes in individual indicators. Such indicators are called factorial, in contrast to summary indicators, which reflect the final change in the result under the influence of factors operating in given conditions. In conditions of universal interconnection and interdependence of economic phenomena, it is impossible, as a rule, to give each cause-and-effect relationship its own indicator, taking into account only its effect. Based on the factorial indicator, it is not always possible to judge what caused the change in the result. The same cause can change different factorial indicators, and at the same time, individual indicators can reflect the cumulative effect of a group of reasons and their interaction. The granularity of factorial indicators should be chosen so as to correspond, if possible, to a group of specific causes or depend on a group of specific performers. In planned calculations, it is possible to achieve a residue-free decomposition of the summary indicator into factorial indicators within the limits of the connection established between them. However, it is not always possible to carry out a residue-free decomposition of the result with full consideration of the action of various causes, the distribution of their combined effect and the elimination of repeated counting. The task must be limited to identifying and assessing the most important directions of action of factors in order to obtain, if possible, a picture of the phenomenon being studied that is sufficient for practical purposes. The following grouping of factors for reducing production costs can be used:

1. Increasing the technical level of production: introduction of new progressive technology, mechanization and automation of production processes; improvement of applied equipment and production technology; improving the use and application of new types of raw materials and materials; other factors that increase the technical level of production.

2. Improving the organization of production and labor: development of production specialization; improving its organization and maintenance; improvement of labor organization; improving production management and reducing production costs; improving the use of fixed assets; improving logistics and use of material resources; reduction of transport costs; elimination of unnecessary costs and losses; other factors that increase the level of production organization.

3. Change in the volume and structure of products: relative decrease in conditionally fixed costs and depreciation; change in product structure; improving product quality.

Objects of cost reduction are those types of costs on which savings are achieved. To link cost reduction measures with planning and accounting, it is advisable to determine cost objects according to the accepted classification of cost elements and costing items.

Cost reduction depends on all aspects of the enterprise's activities. Each division must have economic groups that ensure cost reduction.

Production costs cover all material, labor and monetary expenses necessary for production and economic activities. When drawing up estimates and accounting for production costs, they are grouped according to economic content. Production costs consist of the costs of labor (depreciation), objects of labor and part of the costs of the labor itself, which is reimbursed to them in the form of wages and other cash expenses. An element-by-element reflection of living and embodied labor contributes to the study of changes in the level of production costs under the influence of the labor resources used, fixed assets and working capital. Indicators of production costs are used in determining the required volume of inventories, linking income and expenses, drawing up material and labor balances and calculating the amount of net production.

Studying the composition of production costs is necessary to determine the reasons for the decrease and determine the level of change in production costs. The cost structure is expressed through the ratio of their amount for individual types to the total amount of production costs as a percentage.

Let us present an analysis of the costs of production of products of YavirDOK LLC, whose main activity is the production of joinery products. For the production of joinery, round lumber is used, which is processed into edged and unedged boards.

When sawing round timber into boards and in the manufacture of joinery, wood waste is obtained in the form of firewood, slabs, which are returnable waste, as well as irrecoverable waste generated during the drying and sawing process.

An increase in production volume at a constant cost of material and labor resources can be achieved only by reducing costs. The development of a plan of organizational and technical measures for the use of internal production reserves is based on the results of an analysis of their sources and factors. The most important sources include a reduction in material costs and an increase in labor productivity. Of the variety of technical and economic factors, the enlarged groups include: increasing the technical level of production, improving the organization of production and labor, changing the volume and structure of the range of products, increasing the share of cooperative supplies, etc.

Reducing material intensity or material costs is one of the most important qualitative factors in economic development. A reduction in “the cost of raw materials, which results from the increasing productivity of labor employed in the production of those raw materials themselves.” Material of improved quality, rolled products that meet the requirements of dimensional characteristics, an increase in the professional composition of machine operators - all these private sources are directly reflected in the level of metal use, which helps to reduce the cost of products and create savings, the amount of which can be calculated using the following formula:

Labor productivity, i.e. its effectiveness and efficiency is measured by labor intensity (time to produce a unit of product) and output (the number of products produced over a certain period of time). As a result of reducing labor intensity, savings are achieved by reducing labor costs, taking into account additional wages and social insurance contributions per unit of production, adjusted for the new production volume, i.e.

4 . Basic principles of managing a motor transport enterprise

The growing scale and qualitative changes in our economy place new, higher demands on management and do not allow us to be content with existing forms and methods, even if they served well in the past. IN Lately The possibilities for improving management have greatly expanded. This is due to the increase in the level of knowledge and professional training of our personnel, the broad masses of workers, and the rapid development of management science and electronic computer technology.

Improving the management system is not a one-time event, but a dynamic process of solving problems posed by life.

The entire management system should be aimed at increasing the contribution of each link of the national economy to achieving the ultimate goal - the most complete satisfaction of the needs of society at the lowest cost of all types of resources.

Managing an enterprise is a complex process. It must ensure the unity of action and purposefulness of the work of teams of all departments of the enterprise, the effective use of various equipment in the labor process, and the interconnected and coordinated activities of workers. Consequently, management can be defined as the process of purposefully influencing production to ensure its effective implementation.

An enterprise is a complex system. Any system has a controlled and a control system. The first consists of a number of interconnected production complexes: main and auxiliary workshops, various types of services. The second is a set of controls. Both systems are connected through information coming from control objects, as well as from external sources of information to the control system, and decisions made on the basis of this information, which are sent in the form of commands to the controlled system for execution.

The proportional relationship of the individual parts of the system is the main requirement for its functioning. However, every system is not stable once and for all. It develops, changes, improves. At the same time, influence on the enterprise is possible not only from the system of which it is a part, but also from other systems (higher management bodies of a given ministry, other ministries, etc.).

Production process and specific features it is determined by the need to establish appropriate forms and functions of management. Schematically, production management can be represented as a series of main stages, covering the collection of the necessary initial information, its transfer to the heads of the relevant departments, its processing and analysis, the development of decisions and, finally, the analysis of the results of the work performed and the collection of new initial information.

Management is multifaceted. Its main functions include planning, organizing, coordinating and controlling. The main direction of the impact of the management process on the production process is planning, ensuring the necessary compliance between all areas and participants in production. In this case, it is important to choose systems that encourage participants in the management process and production process to creatively solve problems and act with maximum efficiency.

Enterprise management is designed to ensure the effective organization of team efforts for the successful implementation of the state plan. It must be based on the scientific foundations of production management, ensure efficiency and specificity of management, and be rational and economical. In the conditions of road transport, this means that the management of a motor transport enterprise has as its main goal the creation of conditions for more fully satisfying the needs of the national economy and population in transportation at minimal transport costs through the comprehensive improvement of the transport process, the introduction of new technology, the most complete and rational use existing rolling stock and other production assets, increased labor productivity and reduced transportation costs.

Unity of political and economic leadership. In its decisions, based on a deep analysis of the objective conditions for the development of productive forces, the main economic task of a certain period, the pace of development of the national economy, and the most optimal structure of industries are determined. This means the need to evaluate each aspect of the enterprise’s activities based on the general tasks set by the party.

A combination of public, collective and personal interests with the paramount importance of the interests of society as a whole, of the entire people. In accordance with this principle, what is beneficial to society should be beneficial to both the individual team and the individual employee.

Unity of command. At the head of each enterprise, workshop, site there is a manager who supervises the team of workers. The state grants him broad rights and at the same time imposes on him great personal responsibility for the work of the entrusted production area. Unity of command as one of the principles requires a clear definition of the rights, duties and responsibilities of each employee of the management apparatus and at the same time broad democracy, the active participation of the entire team in the preparation and implementation of activities related to all activities of the enterprise.

Proper selection, placement and training of personnel. The success of work at any production site is determined primarily by the business and political training of managers who are able to ensure the scientific organization of work, clearly establish the range of rights and responsibilities of each employee, cultivate initiative and a sense of responsibility, and organize a thorough check of performance. The primary concern of every leader should be to ensure a state approach to solving any economic problem. He must show intolerance and resolutely fight against localism and departmentalism, and help raise the ideological and political level of workers.

An indispensable condition for good organization of enterprise management and successful solution of the tasks facing it is the establishment of daily systematic control over the work of each site with wide public involvement. This is especially important in modern conditions, when an enterprise, in accordance with the rights granted to it, independently resolves many issues of current life and further development of production.

Each economic manager bears full responsibility for the timely implementation of state plans and assignments, product quality, careful and reasonable expenditure of funds and material resources, proper use of equipment, completion of all cooperative deliveries on time, and adherence to technological discipline.

It mobilizes workers to implement the state plan, study and use internal reserves, and strengthen labor and state discipline.

The trade union organization of the enterprise does a lot of work on issues of compliance with labor legislation, labor protection, organization of cultural and social services for workers, distribution of living space, use of incentive funds and many others. An important place in this work is occupied by collective agreements, which formalize the mutual obligations of the collective of workers and the administration of the enterprise.

To broadly involve workers in production management and to instill in the collective a truly owner-like attitude towards their enterprise, various organizational forms are widely used. These include permanent production meetings, complex teams of creative cooperation between workers and engineering workers, public bureaus on certain technical and economic issues, groups promoting people's control, etc.

The effectiveness and efficiency of the broad participation of the workforce in production management depends not only on the activity of workers, engineers and employees, but also to a large extent on the ability of enterprise managers to support useful initiatives coming from below, quickly respond to critical comments, and widely use various management methods production.

The participation of workers in economic management is not limited to solving economic problems within a separate enterprise. It is developed by workers' representatives in elected bodies with broad participation of the masses in the discussion of major plans and decisions.

Management methods are specific ways, methods of implementing complex measures aimed at creating the most favorable production conditions, ensuring the optimal use of monetary, material and labor resources of production. Management methods are dynamic; they change based on the characteristics of economic development.

In the practice of economic management of production, three types of management methods are distinguished: organizational and administrative, educational and economic. Organizational and administrative methods include the development of a coherent management structure, the establishment of clear rights and responsibilities of the management apparatus, the correct selection and placement of personnel, careful preparation of decisions made and the organization of systematic control over them, maintaining high level discipline at all levels of the management apparatus.

Educational management methods cover a wide range of moral influences and moral incentives for workers based on the results of their direct participation in the implementation of the state plan and other tasks assigned to the enterprise.

Organizational and educational methods are carried out in inextricable connection with economic management methods, which provide for the full use of economic accounting, the price system, profit, credit, economic sanctions and material incentives in the process of production management. Economic management methods are designed to ensure high material interest and at the same time responsibility of enterprises, their teams and individual workers for performing the tasks assigned to them with the best results.

Economic accounting is the most important economic management method that contributes to the most efficient work enterprise and all its links. The essence of true cost accounting is that at each workplace and site, in each team, careful accounting of the costs of raw materials, supplies, fuel, the use of worker time and equipment is organized. Self-financing provides for the self-sufficiency of the enterprise, the expenses of which must be reimbursed by the income of the enterprise. It must ensure the material interest and responsibility of the enterprise as a whole and its individual workshops and sections in fulfilling the plan according to all indicators, in achieving the greatest results in the interests of society at the lowest cost.

For normal self-supporting activities of an enterprise, constant improvement of the pricing, lending and financing system, and the system of economic levers and incentives is required. At the same time, in assessing the economic activities of self-supporting enterprises and associations, it is necessary to significantly strengthen the role of the product cost indicator. Reducing this indicator is one of the main ways to increase production efficiency in modern conditions.

At motor transport enterprises, it is possible to implement cost accounting everywhere, not only for the entire enterprise, convoy, workshop, section, but also for each team. To transfer each vehicle to self-financing means to ensure that the costs of operating it in monetary terms are compared with the results obtained from transportation performed on this vehicle, ensuring the profitable operation of not only the enterprise as a whole, but also each unit of rolling stock.

5 . Functions and structure of management of a motor transport enterprise

cost economic costs management

A specific feature of transport in general and automobile transport in particular is that the production process here consists of the work of rolling stock on the line and Maintenance vehicles at the production base. This requires the implementation of a variety of operations related to the organization of traffic and transportation, ensuring the technical serviceability of the rolling stock and its uninterrupted supply of fuel, lubricants and other operating materials, selecting the necessary personnel and improving their qualifications, organizing labor, planning, accounting, reporting, establishing financial relations with clientele, etc.

In the conditions of motor transport, when the production process goes beyond the boundaries of the enterprise itself, it is very important to organize clear interaction between individual services and divisions of the enterprise, individual groups of workers and the entire team as a whole. At the same time, it is important to link the production activities and interests of a given team to the maximum extent possible with the interests of society as a whole.

Management of a motor transport enterprise includes: organizing the implementation of directives and instructions coming from higher organizations and submitting relevant information (reporting) to them; making decisions and organizing, on their basis, the production process and the work of support services of the enterprise; organizing connections with other enterprises and organizations.

The development of road transport is accompanied by an improvement in the production management structure and a more rational distribution of management functions between its various structural divisions. At the same time, on the one hand, there is a specialization of the components of motor transport - the development of centralized specialized transportation, specialized operation and repair enterprises, and on the other - their integration, consolidation of enterprises, the creation of associations, the development of centralized operational services, etc.

The individual components represent production links, the totality of which forms certain stages of production. Thus, a set of areas associated, for example, with the repair and maintenance of rolling stock, forms a workshop stage of production; a set of workshops and columns - an enterprise; a set of enterprises - an association; a set of related enterprises and associations - a sub-sector (industry).

Links and stages of production also correspond to links and levels of management. In this case, a control link is understood as a separate cell with certain control functions. Management level is the unity of management links at a given level of the management hierarchy. The levels of management show the sequence of subordination of some links (bodies) of management to others, as a rule, from the bottom up.

The originality of the content of the main control functions at each stage is revealed in specific control functions that take into account the characteristics of the managed system. The coincidence of the content of the main functions indicates the presence of duplication, which, naturally, should be eliminated. The director or chief engineer of a motor transport enterprise, who strives to directly coordinate or control work at workplaces to the same extent (content) as the head of a workshop, section, column, only duplicates these management functions, although subjectively he believes that he manages “specifically” " What a director or chief engineer does must go beyond what the head of a workshop or column or a foreman can do.

Management functions are implemented by people who are grouped by links and levels of management. The management structure is the unity of levels and links of management in their dependence and subordination. The management structure reveals the connections of each stage, each link, and shows the degree of integration and specialization of management functions. The criteria for a rational management structure can be:

efficiency of management - compliance with the speed of preparation and decision-making with the pace of production processes;

reliability of the control system operation - ensuring the reliability of the display of the actual state of production and decisions made;

flexibility of the control system - i.e. mobility, dynamism, ability to quickly adapt in accordance with changes occurring in production;

efficiency - i.e. achieving the highest labor productivity at the lowest cost;

optimality of decisions made - creating the opportunity for management employees to find the best technical, economic, organizational solutions in given specific conditions.

Implementation of control functions.

Control is the process of measuring (comparing) the actual results achieved with the planned ones. Control refers to the procedure for assessing the success of the organization's plans and meeting the needs of the internal and external environment.

The following types of control are distinguished:

* Preliminary control. It is carried out before the actual start of work. The main means of carrying out preliminary control is the implementation (not creation, but implementation) of certain rules, procedures and lines of conduct. In an enterprise, preliminary control is used in three key areas: human, material and financial resources. In the field of human resources, control is achieved through the analysis of those business and professional knowledge and skills that are necessary to perform specific tasks of the ATP, in the field of material control over the quality of services, raw materials, in order to provide quality services. In the field of financial resources, the preliminary control mechanism is the budget in the sense that it answers the question of when, how much and what kind of funds (cash, non-cash) the organization will need. During the preliminary control process, it is possible to identify and anticipate deviations from standards at various points. It has two varieties: diagnostic and therapeutic. Diagnostic monitoring includes categories such as meters, standards, warning signals, etc. indicating that something is wrong in the organization. Therapeutic control allows not only to identify deviations from standards, but also to take corrective measures.

* Current control. He is carrying out the work. Most often, its volume is employees, and it is the prerogative of their immediate superior. It allows you to eliminate deviations from planned plans and instructions. In order to carry out ongoing control, the control apparatus needs feedback. All feedback systems have goals, use external resources for internal use, monitor deviations from intended goals, and correct deviations to achieve these goals.

* Final control. The purpose of such controls is to help prevent future errors. As part of the final control, feedback is used after the work is completed (while the current one is in the process of its implementation). Although the final inspection is carried out too late to react to problems as they arise, it firstly provides management with information for planning in the event that similar work is proposed to be carried out in the future.

At the ATP, preliminary control of human resources is carried out by the HR department by providing information to the heads of services and workshops, certification of workers is carried out, drivers pass a qualification commission, etc. Responsibility for the quality of services provided and the supply of ATP materials rests with the heads of operational and technical services. The analysis of the economic activities of the enterprise is carried out by the accounting and economic planning departments. At the end of the year, a general meeting of all employees is held, where the financial and production activities of the enterprise based on the results of the past year are discussed.

Control, as a rule, is carried out on the implementation of production tasks, in order to increase discipline in the enterprise. The control results are communicated to the performers. As a result of the control, there was no lag in the fulfillment of production tasks, no delays for work were identified, and a behavioral strategy was chosen - to leave everything as it is.

When working with personnel, the administration pays more attention to issues of production and implementation of plans, and the human factor is little taken into account. The possibility of functional growth is minimal; combinations are not paid additionally.

Unfortunately, middle managers are very reluctant to be distracted by solving strategic problems. They spend all their working time on operational issues, on which the immediate results of their activities and corresponding encouragement depend. At the same time, many valuable strategic ideas are put forward by people who have never dealt with these issues before.

There is low activity in attending general final meetings, which indicates that employees are not interested in the success of the enterprise.

At a motor transport enterprise, the composition of management functions depends on many specific features of the enterprise structure, including the place occupied by a given management unit in the organizational structure, and the degree of centralization of management functions. For example, the composition of the functions for managing a maintenance area depends on the specific conditions of labor organization, the scale of work and the level of their mechanization, as well as on the degree of automation of production management. The composition of the management functions of a repair shop (or motorcade) is more complex compared to a site and depends on the level of specialization, production structure and technical equipment. The composition of the management functions of a motor transport enterprise as a complete production and economic unit depends on the degree of its independence, the nature of relations with repair, supply, sales, financial, design, scientific and other organizations, as well as on the structure of the goods transported and the composition of the clientele served.

In the structure of motor transport management, there are independent links (units) acting as legal entities (enterprises, associations), and non-independent links (units) that do not have an independent legal status (section, workshop, column, branch). Organizational structure management of a motor transport enterprise cannot be uniform for all enterprises. It largely depends on the nature and structure of road transport, the number of rolling stock and the number of employees, the form of organization and the scale of maintenance and repair of vehicles, the technical equipment of the enterprise and other factors. The structure of the management apparatus of a motor transport enterprise is established and approved by the head of the enterprise himself, within the limits of the staffing level of the administrative and management personnel of the enterprise.

In conditions of insufficient development of issues related to determining the capacity of motor transport enterprises, leading place Among the factors listed above are the number of vehicles and the number of personnel.

At a motor transport enterprise, like at any other, such forms of management as linear, functional and line-staff can be used. The relationship between linear and functional management determines the degree of combination of management, fragmented into functions, with complex management, covering all functions. At the same time, the general tendency of the transition from lower to higher levels of management is to increase the role of functional management.

A linear management system means the direct subordination of each team leader to all site managers. In this case, the system of management links generally coincides with the system of production process links. The linear system ensures a clear formulation of tasks (issuing commands), full responsibility of the manager for the results of work, but at the same time limits the possibilities of using competent specialists in the management of individual areas.

Functional management involves the creation of a management system, differentiated by functions and carried out by functional units (cells). This determines the organization, within certain functions, of the corresponding control cells, which direct decisions that are binding on them to lower levels of management or production units. The positive side of functional management is the ability to attract relevant specialists to management, which allows you to more competently resolve issues, relieve line managers and simplify their work. But at the same time, it should be taken into account that with functional management, the unity of leadership and responsibility for the assigned work is violated, since the performer in this case receives instructions from several superiors (specialists). Certain elements of impersonality and the possibility of violating the principle of unity of command in production management are created.

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§ 1. The essence of cost as an object of analysis.

§ 2. Problems of cost analysis and sources of information.

Chapter 2. Product cost analysis.

§ 1. Analysis of product costs by cost elements and costing items.

§ 2. Analysis of costs per ruble of marketable products.

§ 4. Analysis of the impact of labor costs on the cost price.

§ 5. Analysis of complex cost items.

5.1. Analysis of production maintenance and management costs.

5.2. Analysis of other complex cost items.

§ 1. The essence of cost as an object of analysis.

In the system of indicators characterizing the efficiency of production and sales, one of the leading places belongs to the cost of production.

The cost of production is the costs expressed in monetary terms for its production and sale. The cost of production as a synthetic indicator reflects all aspects of the production and financial and economic activities of the enterprise: the degree of use of material, labor and financial resources, the quality of work of individual employees and management as a whole.

The calculation of this indicator is necessary for many reasons, including to determine the profitability of individual types of products and production as a whole, determine wholesale prices for products, carry out intra-production cost accounting, and calculate national income across the country. Product cost is one of the main factors in generating profit. If it has increased, then, other things being equal, the amount of profit for this period will necessarily decrease due to this factor by the same amount. There is an inverse functional relationship between the size of profit and cost. The lower the cost, the greater the profit, and vice versa. Cost is one of the main parts of economic activity and, accordingly, one of the most important elements of this management object.

One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs. In our country, the composition of production costs is regulated by the state. The basic principles for the formation of this composition are defined in the Law of the Russian Federation “On the income tax of enterprises and organizations” and are specified in the Regulations on the composition of costs. In addition, on the basis of this Regulation, ministries, departments, intersectoral government associations, and concerns are developing sectoral regulations on the composition of costs and guidelines on issues of planning, accounting and calculating the cost of products (works, services) for subordinate enterprises. The regulatory role of the state in relation to the cost of production is also manifested in the establishment of depreciation standards for fixed assets, tariffs for contributions to social needs, etc.

The regulation on the composition of costs determines that the cost of products (works, services) is a valuation of the natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the production process, as well as other costs for its production and sale.

In addition, in the practice of planning, accounting, calculation and analysis, a distinction is made between shop, production and full cost. The workshop cost of a product consists of the costs (direct and indirect) of all workshops not producing it. Production cost is formed from all enterprise costs associated with the production and management process. The total cost consists of production costs and non-production costs (i.e. costs associated with selling products to customers).

§ 2. Problems of cost analysis and sources of information.

The main objectives of analyzing the cost of products (works, services) are:

• an objective assessment of the implementation of the plan at cost and its changes relative to previous reporting periods, as well as compliance with current legislation, contractual and financial discipline;
• investigation of the reasons that caused the deviation of indicators from their planned values;
• providing cost responsibility centers with the necessary information for operational management of the formation of product costs;
• assistance in developing the optimal amount of planned costs, planned and standard calculations for individual products and types of products;
• identification and summary calculation of reserves for reducing costs of production and sales of products;

The nature of these tasks indicates the great practical significance of the analysis of product costs in the economic activities of an enterprise.

Analysis of economic activity is based on a system of indicators and involves the use of data from a number of sources of economic information.

The main sources of information necessary for cost analysis are reporting data; accounting data (synthetic and analytical accounts reflecting the costs of material, labor and Money, relevant statements, order journals and, if necessary, primary documents); planned (estimated, regulatory) data on the costs of production and sales of products and individual products (works, services).

§ 1. Analysis of product costs by cost elements and costing items.

Production costs of enterprises and associations in planning, accounting, reporting and analysis are grouped in 2 directions: by economic elements and costing items.

Cost analysis by element. The grouping of costs by elements is uniform and mandatory and is determined by the Regulations on the composition of costs. Grouping by economic elements shows What exactly spent on the production of products, what is the ratio of individual elements in the total amount of expenses. In this case, only purchased materials, products, fuel and energy are reflected in the elements of material costs. Remuneration and contributions for social needs are reflected only in relation to personnel of the main activity.

Grouping costs by elements allows you to control the formation, structure and dynamics of costs by type that characterize their economic content. This is necessary for studying the relationship between living and past (materialized) labor, rationing and analysis of production inventories, calculating particular indicators of turnover of certain types of regulated working capital, as well as for other calculations at the sectoral, national and national economic levels (in particular, for calculating the amount of production created in industry national income).

The element-by-element costs of all material and fuel and energy resources are used to determine the planned level of material costs and assess its compliance. Analysis of the element-by-element composition and structure of production costs makes it possible to outline the main directions for searching for reserves depending on the level of material intensity, labor intensity and capital intensity of production.

From Table 1.1 (see next page) it is clear that the main share of expenses falls on material costs and labor costs, therefore these elements need to be given special attention when identifying reserves for cost reduction.

In the reporting period, the shares of material costs and labor costs increased compared to the previous year, but were lower than planned by 0.9% and 0.4%, respectively. The share of the “Other costs” element increased by 1.8% compared to the plan, mainly due to a decrease in expenses for other elements.

Table 1.1. Cost analysis by element.

Cost elements	For the last year		According to the plan for the reporting year		Actually for the reporting year		Change in actual allocation. weights compared
	amount, thousand rubles	allotment weight, %	amount, thousand rubles	allotment weight, %	amount, thousand rubles	allotment weight, %	compared to last year, % (group 6-group 2)	with plan, % (group 6-group 4)
	1	2	3	4	5	6	7	8
Material costs	57527	29,6%	66258	31,3%	60753	30,4%	+0,8%	-0,9%
Labor costs	49484	25,5%	59627	28,2%	55457	27,8%	+2,3%	-0,4%
Contributions for social needs	22602	11,6%	22599	10,7%	20335	10,2%	-1,5%	-0,5%
Depreciation of fixed assets	19741	10,2%	18252	8,6%	17175	8,6%	-1,6%	-0,0%
Other costs	44957	23,1%	44949	21,2%	46096	23,1%	-0,1%	+1,8%
Total:	194311	100%	211685	100%	199816	100%

Analysis of product costs based on costing items. The standard grouping of costs by costing items is established by the Basic Provisions for Planning, Accounting and Calculation of Product Costs at Industrial Enterprises. The itemized reflection of costs in planning, accounting, reporting and analysis reveals their intended purpose and connection with the technological process. This grouping is used to determine costs by individual types of products produced and the location of costs (workshops, sections, teams).

Some of the costing items are mainly single-element, i.e., expenses that are homogeneous in their economic content. These include raw materials and materials, purchased components and semi-finished products, fuel and energy for technological purposes, basic and additional wages of production workers, and social insurance contributions. When analyzing them, one cannot limit oneself only to indicators for the enterprise as a whole, since this neutralizes the results achieved in the production of individual products. Therefore, calculations of the influence of individual factors on the total cost of these items are subsequently detailed by individual products, types of consumable materials, systems and forms of remuneration of production workers based on reporting calculation data.

The remaining cost items are complex and combine several economic elements. Thus, the article “Costs for the maintenance and operation of equipment” includes the costs of materials, energy, fuel, labor costs, and depreciation of fixed assets. Such cost items as expenses for preparation and development of production, workshop, general plant (general economic) and other production expenses are also complex in nature. These costs are determined primarily by the total volume and organizational and technical level of production and are analyzed, as a rule, for the enterprise (association) as a whole or its individual divisions.

Analysis of plan implementation on an item-by-item basis begins with a comparison of actual costs with planned costs, recalculated to actual output and assortment. Thus, the identified deviations reveal changes in costs regardless of structural and assortment shifts in product output (Table 1.2).

Table 1.2. Cost analysis based on costing items

No.	Expenditures	Actual products released, thousand rubles.		Deviations from the plan (+,-)
		according to planned cost	according to actual cost	thousand roubles.	in percentages
					to the planning item	to the whole plan. yourself
A	B	1	2	3	4	5
1	Raw materials	43456	37865	-5591	-12,9%	-2,75%
2	Returnable waste (subtracted)	-96	-107	-11	+11,5%	-0,01%
3	Raw materials minus waste	43360	37758	-5602	-12,9%	-2,75%
4	Purchased products, semi-finished products and production services of third-party enterprises and organizations	19344	17134	-2210	-11,4%	-1,09%
5	Fuel and energy for technological purposes	1006	1024	+18	+1,8%	+0,01%
6	TOTAL direct material costs	63710	55916	-7794	-12,2%	-3,83%
7	Basic wages for production workers	46783	42424	-4359	-9,3%	-2,14%
8	Additional wages for production workers	8561	8545	-16	-0,2%	-0,01%
9	Social insurance contributions	23730	21353	-2377	-10,0%	-1,17%
10	TOTAL direct salary with deductions	79074	72322	-6752	-8,5%	-3,32%
11	Expenses for preparation and development of production	2561	2549	-12	-0,5%	-0,01%
12		10716	10329	-387	-3,6%	-0,19%
13	Shop expenses	13170	12873	-297	-2,3%	-0,15%
14	Factory overhead	18420	18515	+95	+0,5%	+0,05%
15	TOTAL production maintenance and management costs	44867	44266	-601	-1,3%	-0,30%
16	Losses from marriage	X	72	+72	X	+0,04%
17	Other production costs	-	-	-	-	-
18	Production cost of commercial products	187651	172576	-15075	-8,0%	-7,41%
19	Non-production (commercial) expenses	15903	19554	+3651	+23,0%	+1,79%
20	Full cost of commercial products	203554	192130	-11424	-5,6%

In gr. 4 tables 1.2 shows the percentage ratio of deviations from the plan to planned costs for each costing item; in gr. 5 – share of changes in costs for relevant items in the total percentage reduction in the total cost of marketable products. In this way, the degree of influence of deviations in individual items on the overall result is established.

In accordance with the table data, the total cost of manufactured products decreased in the reporting period by 11,424 thousand rubles, or 5.6%, compared to the plan. The most significant reduction in expenses was under the item "Raw materials" (-12.9%), which allowed saving 2.75% of the total planned cost of marketable products. The most significant excess of the plan (by 23%) is observed in non-production (commercial) expenses. This excess caused an increase in cost by 1.79% due to an increase in this item.

When analyzing, the main attention should be paid to those items for which unplanned losses and overruns occurred. However, cost analysis should not be limited only to these items. Significant reserves for reducing production costs can be revealed for other items with more detailed analysis costs of materials, fuel, energy, wages and complex cost items.

§ 2. Analysis of costs per ruble of marketable products.

In most industries, the cost target is approved by the enterprise in the form of a maximum cost level per ruble of marketable products.

The cost indicator per ruble of commercial products characterizes the level of cost of one ruble of impersonal products. It is calculated as the quotient of dividing the total cost of all marketable products by its cost in wholesale prices of the enterprise. This is the most general indicator of product cost, expressing its direct connection with profit. The advantages of this indicator also include its dynamism and wide comparability.

A direct influence on the change in the level of costs per ruble of commercial products is exerted by 4 factors that are in direct functional connection with it:

• change in the structure of manufactured products;
• changes in the level of costs for the production of individual products;
• changes in prices and tariffs for consumed material resources;
• changes in wholesale prices for products.

Let's consider the influence of these factors based on the data in Table 2.1.

Table 2.1. Costs per ruble of commercial products.
(calculation of indicators for periods 1-6 is given in.)

Indicator name	Line no.	Calculation formula	Sum
Planned cost of the entire technological process, thousand rubles.	1	e qпSп	203554
Cost of all manufactured products:
b) at actual cost, thousand rubles.	2	e qfSp	194321
a) at planned cost, thousand rubles.	3	e qфSф	192130
TP in wholesale prices of enterprises:
a) according to plan, thousand rubles.	4	e qpSp	250066
b) actually in the prices adopted in the plan, i.e.	5	e qfSp	235883
c) actually in prices in force in the reporting year, thousand rubles.	6	e qfSf	237199
Costs per ruble of TP according to plan (page 1:page 4), kopecks.	7	e qпSп e qпСп	81,40
Costs per ruble of actually issued TP:
a) according to the plan, recalculated for actual production and assortment (page 2: page 5), cop.	8	e qfSp e qfSp	82,38
b) actually in prices in force in the reporting year (page 3:page 6), kopecks.	9	e qfSf e qfSf	81,00
c) actually in the prices adopted in the plan ((p. 3 - price change): p. 5), kopecks.	10	e qfS"f e qfSp	79,46
d) actually in wholesale prices for finished products adopted in the plan (page 3: page 5), kopecks.	11	e qfSf e qfSp	81,45
Costs per ruble of TP according to the report for last year, kopecks.	12		81,90

Legend:
q -- number of products;
S -- cost per unit of product;
C -- wholesale price per unit of product;
S"f is the actual cost per unit of product, adjusted for changes in prices and tariffs for consumed material resources.

The total deviation of costs per ruble of marketable products from the plan is determined by comparing lines 9 and 7: 81.00 – 81.40 = –0.4 kopecks, i.e. actual costs turned out to be lower than those approved by the plan. Let us analyze the influence of each of the 4 factors listed above on this deviation.

Influence structural changes as part of the product determined by the following formula (compare lines 8 and 7 of Table 2.1):

Thus, changes in the range of manufactured products led to increase costs per ruble of marketable products by 0.98 kopecks. (82.38 – 81.40).

Influence changes in the level of costs for the production of individual products in the product composition is determined by the formula (difference between lines 10 and 8 of Table 2.1):

that is, 79.46 – 82.38 = –2.92 kopecks. The resulting change in cost due to this factor is net savings achieved as a result of reducing the cost of material resources, using more advanced equipment and technology, and increasing labor productivity.

Highlight Impact changes in prices and tariffs for consumed material resources you can use the formula

or by comparing terms 11 and 10 of the table: 81.45 – 79.46 = 1.99 kopecks. An increase in average prices and tariffs for resources led to increase cost indicator per ruble of marketable products by 1.99 kopecks.

The influence of the last factor - changes in wholesale prices for products is determined by comparing lines 9 and 11, i.e. according to the formula

The resulting deviation indicates decrease costs 0.45 kopecks. (81.00 – 81.45) due to an increase in the average selling prices set by the enterprise in the reporting period for its products.

At the end of the reporting period, the plan to reduce costs per ruble of marketable products was significantly exceeded (instead of reducing costs according to the plan by 0.5 kopecks, they were actually reduced by 0.9 kopecks). Having analyzed the influence of all 4 factors on this change, it turned out that the reduction in costs mainly accounts for pure savings, i.e., savings in the level of costs for the production of individual products. This is a positive thing. However, the total savings could have been significantly greater if not for the negative impact of 2 other factors. The company needs to pay special attention to the range of products, and also, if possible, take a more responsible approach to the selection of suppliers of material resources, since these factors (structural shift in products and increase in prices for consumed resources) influenced the increase in costs.

§ 3. Analysis of the impact on the cost of direct materials
costs.

The main objectives of the analysis of material costs as the most important component of product costs are:

• identification and measurement of the influence of individual groups of factors on the deviation of costs from the plan and their changes compared to previous periods;
• identifying reserves for saving material costs and ways to mobilize them.

When studying the reasons for deviations in the level of material costs from the planned, previous period and other comparison bases, these reasons are conventionally called factors prices, norms and replacements. Price factors mean not only changes in the price of raw materials and materials, but also changes in transportation and procurement costs. The norm factor reflects not only the change in the consumption norms themselves, but also the deviation of the actual consumption per unit of production (specific consumption) from the norms. The replacement factor is understood, in addition to the impact of complete replacement of some types of material assets by others, a change in their content in mixtures (formulations) and the content of useful substances in them (especially common in the food industry).

The methods of analysis highlighting these groups of factors are the same for all items of material costs, i.e., raw materials and basic materials, fuel, purchased semi-finished products and components. (Below these techniques will be discussed using basic materials as an example.)

Price factor, i.e. a group of factors that determine procurement cost of materials consists of the cost of the materials themselves at supplier prices And transportation and procurement costs(TZR).

To determine the impact of changes in the level of fuel and equipment (after adjusting them for changes in tariffs) on the procurement cost of materials, it is necessary to have data on their percentage to the cost of procured materials and fuel. The data necessary for this can be obtained from analytical accounting to the “Materials” account.

At the analyzed enterprise, labor and production costs were planned in the amount of 4% of the cost of materials at supplier prices. Thus, the procurement cost of materials was 104% of the cost of materials at supplier prices. Actual average level TZR reached 5%. The overrun was 1% (105% – 104%). Having the actual procurement cost of materials consumed is 39,365 thousand rubles. (see Table 1.2), overexpenditure on TZR is determined as follows:

i.e., the cost of the materials used turned out to be 375 thousand rubles. more due to the excess of the actual percentage of TWP exceeding the planned value.

Of decisive importance for reducing costs is saving materials in kind - the norm factor and rational replacement of materials - the replacement factor. The leading role of these factors is explained by the fact that savings in material costs under the influence of the price factor have direct impact to reduce costs through reduction amounts by items of material costs. Savings under the influence of factors of standards and replacement not only have a direct impact on these items, but create the opportunity to increase the volume of output and thereby indirectly affect the reduction in the level of fixed costs per unit of production, i.e. entails a relative reduction in general plant and shop expenses. Thus, the range of influence of saving material costs due to norms and replacement factors on reducing production costs is wider than due to the price factor.

Below is an analysis of the deviation of material consumption from the planned one in terms of the influence of norms, prices and replacement factors.

Table 3.1 (see next page) provides a breakdown of the costs of materials for calculating the cost of a refrigerator. To facilitate calculations, a recalculated planned indicator (column 7) is entered into the table, representing the product of the actual amount of material consumed by its planned procurement cost (conventionally called the price).

First of all, find the general deviation, i.e. the difference between the cost amounts according to the report and according to the plan (see Table 3.1, group 6–group 5).

To measure the impact of changes in specific consumption of materials on the amount of material costs, compare the value of the recalculated indicator with the planned amount of costs for each line. The difference shows the deviation due to the norms (gr. 7–gr. 5).

The impact of the price factor is measured by comparing the same actual quantity of materials consumed in two estimates - actual and planned prices, i.e., by subtracting the recalculated indicator from the actual amount of costs (column 6–column 7).

It remains to determine the impact of the replacement. The result of the replacement is determined by comparing the planned cost of the actually used set of materials with the planned one.

IN in this example the actual set of materials consists of 2 components instead of 3 according to plan. The changes were caused by the failure to meet the supply plan for brass, which was partially replaced by aluminum and synthetic materials.

Table 3.1. Material cost analysis.

Name of costing groups of materials, purchased semi-finished products and components	Consumption, kg		Price per kg, thousand rubles.		Amount thousand rubles			Deviation from plan (+,-), thousand rubles.
	plan	report	plan	report	plan (column 1x gr.3)	report (gr.2 x gr.4)	recalculated target indicator (column 2 x group 3)	total (gr.6-gr.5)	including at the expense
									norms (gr.7-gr.5)	prices (group 6-group 7)	replacements
A	1	2	3	4	5	6	7	8	9	10	11
Raw materials and main materials:
Sheet steel	32,0	35,0	3,0	3,2	96,0	112,0	105,0	+16,0	+9,0	+7,0	---
Tin	1,2	1,1	18,0	18,4	21,6	20,2	19,8	-1,4	-1,8	+0,4	---
Synthetic materials	X	X	X	X	124,0	131,0	131,0
Aluminum	3,0	8,0	5,1	5,9	15,3	47,2	40,8	-10,0	---	+6,4	-16,4
Brass	5,0	2,0	16,3	16,3	81,5	32,6	32,6
Other basic materials	X	X	X	X	150,0	152,0	152,0	+2,0	+2,0	---	---
TOTAL basic materials					488,4	495,0	481,2	+6,6	+9,2	+13,8	-16,4

In the columns of the table reserved for the recalculated indicator, the actually used set of materials is recorded, but at the planned procurement cost, only 204.4 thousand rubles. (131.0+40.8+32.6) instead of 220.8 thousand rubles. (124+15.3+81.5) according to plan. Consequently, the reduction in costs due to replacement amounted to 16.4 thousand rubles. with a simultaneous increase in the procurement cost of consumed aluminum by 6.4 thousand rubles. (price factor). The total savings on replaced materials amounted to 10 thousand rubles.

Based on the results of the deviations obtained in Table 3.1, it can be seen that the total cost of basic materials for the production of one refrigerator increased by 6.6 thousand rubles. This was a consequence of an increase in prices for materials (+13.8 thousand rubles) and an increase in their consumption rates (+9.2 thousand rubles), and only the replacement made led to savings in material costs (-16.4 thousand rubles). However, the replacement was made due to a supply failure, that is, it was not planned in advance, which indicates either the enterprise’s omissions in planning the consumption of certain materials for individual components of the refrigerator, or a decrease in the quality of the product as a result of a forced replacement.

In terms of actual production of refrigerators reserve for cost reduction by saving costs on materials is (thousand rubles):

due to the norms of 11.0 tr. * 61 pcs. = 671.0 t.r.

due to prices of 13.8 tr. * 61 pcs. = 841.8 t.r.

due to the replacement of 0.0 tr.(since there was no overspending)

Total 1512.8 t.r.

§ 4. Analysis of the impact of labor costs on the cost price.

Wages constitute one of the most important elements of production costs; its share is especially large in most branches of the mining industry, as well as in mechanical engineering. In the cost of production, only the wages of production workers are allocated as an independent item. Salaries of other categories of industrial production personnel are included in complex cost items, as well as transport and procurement costs. The wages of workers employed in auxiliary production are included in the cost of steam, water, electricity and affect the cost of marketable products through those complex items that include the consumption of steam, water and energy.

The wages of piece workers and bonuses paid from the wage fund directly or indirectly depend on the fulfillment of the production plan (bonuses paid from the consumption fund do not affect the wage fund). Other components of the wage fund depend on the number of employees, tariff rates and official salaries, i.e. they are influenced by many common factors. Therefore, wage analysis is carried out in 2 directions: 1) analysis of the wage fund as an element of production costs; 2) analysis of wages in the context of individual calculation items, primarily an independent item - the wages of production workers.

Only after the general factors that caused deviations in the wage fund of certain categories of workers have been identified, is it determined to what extent they influenced different items of production costs.

Before starting to analyze the use of the wage fund, it is important to analyze the validity of its planned value. The specific methodology for such analysis will depend on the method of payroll planning adopted at the enterprise. In addition, when planning the wage fund and monitoring its expenditure, compliance with the planned ratio between the growth rate of average earnings (including payments from the consumption fund) and labor productivity must be checked.

The influence of the use of the wage fund of industrial production personnel on the cost of production. The cost of production includes all payments to industrial and production personnel. The salary fund of non-industrial personnel (canteens, clubs, pioneer camps, etc.) is not included in the cost of industrial products.

Absolute overexpenditure of the wage fund of industrial production personnel does not entail an increase in costs if the percentage of above-plan growth in production volume is higher than the wage fund, since in this case the costs per ruble of production are reduced compared to the planned level.

Exceeding the production volume plan must necessarily be accompanied by relative savings in the wage fund and an above-plan reduction in costs because in this case only payments to piece workers and bonuses increase, and the time wage does not change. The greater the share of time-based wages in the general wage fund, the greater (other things being equal) the savings achieved.

To determine the full amount of relative savings or overexpenditure of the wage fund and their impact on costs, it is necessary to proceed from the ratio of the growth rates of the wage fund and production. This ratio is equal to the ratio of the growth rate of labor productivity and average wages.

The fact is that labor productivity, measured by average output per worker, is the quotient of dividing production (Q) by the average number of workers (R), while average wages is the quotient of dividing the wage fund (F z) by the same average number of employees. The ratio of the growth rates of these fractions is equal to the ratio of the rate of change of the numerators of the fractions - the volume of production and the wage fund:

Determination of the influence of the actual ratio of growth rates of labor productivity and wages on the cost of manufactured products. One of the most important factors in reducing costs is the growth rate of labor productivity outpacing the growth rate of average wages.

Calculation of changes in the wage fund (D F z) under the influence of an increase in average annual output and the average annual salary of one employee or worker is carried out according to the formula

, Where

F salary - planned salary fund, thousand rubles.

3% and W% - growth rate, respectively, of the average annual salary of 1 worker and average annual labor productivity compared to the plan, %

Let's substitute the data from Table 4.1 into the formula.

Now it is necessary to determine how much of the savings is reflected in the cost of production. To do this, the amount of savings is multiplied by the ratio production cost of actual output to the amount production costs:

Thus, due to the rapid above-plan growth of labor productivity, wage costs included in the cost of production decreased by 313.1 thousand rubles.

The above calculation is approximate, since it does not take into account differences in the share of wages in production costs and production costs. These differences are inevitable because the cost of products produced in the reporting year includes the costs of parts and semi-finished products that were in work in progress at the beginning of the year, and part of the production costs of the reporting year relates to work in progress at the end of the year.

Analysis of the composition of the wage fund. Relative savings (or overspending) characterizes the use of the wage fund as a whole. In order to identify reserves for an additional reduction in wages per ruble of marketable products, it is necessary to first identify reserves for further growth in labor productivity and savings in average wages, primarily through the elimination of unproductive payments and unjustified increases in wages for certain categories of industrial production personnel.

For this purpose, the composition of the workers' wage fund is analyzed and unproductive payments, grouped according to the following 3 points:

1. Additional payment to piece workers due to changes in working conditions;
2. Additional pay for working overtime;
3. Payment for forced downtime.

There is no need to separately calculate non-productive payments for defects, since the amount under the item “Losses from defects” is fully taken into account in the consolidated calculation of cost reduction reserves.

Reserves for reducing payments for service personnel salary fund are identified by analyzing deviations from the headcount plan and the average salary per employee of each category of personnel and determining the impact of these deviations on salary expenditure.

Overexpenditure of the wage fund due to the maintenance of an excess number of all categories of service personnel should be classified as non-production expenses, and its liquidation should be considered a reserve for reducing costs.

Deviations from the average salary plan may be caused by:

• an increase or decrease in the share of higher-paid employees in the total number of the corresponding category. (If there is an understaffing of employees, such a deviation is inevitable and is not considered an overrun);
• violation of established salaries (the resulting overexpenditure of the fund is an unacceptable non-production expense);
• above-plan exceeding of production standards and above-plan payment of bonuses included in the salary fund (valid reasons), incorrect billing of work, unproductive payments and other shortcomings affecting the average salary (unvalid reasons).

The impact of a change in the number of employees on the wage fund is determined by multiplying the deviation from the plan for the number of employees (D N) by the planned average salary (Z p), and the impact of the deviation from the plan of the average annual salary (D Z) - by multiplying this deviation by the actual number of employees (N f) for certain categories of personnel (absolute difference method):

Analysis of wages of production workers. The wages of production workers are highlighted as a separate item in the calculation. A detailed analysis of this part of the fund is carried out for the most important products in those industries where the wages of production workers play a significant role in determining the cost of production and where, therefore, a special section of the calculation provides for a breakdown of the article “Basic and additional wages.”

Data on wage fund expenditures for production workers are shown in Table 4.2.

Table 4.2. Analysis of salaries of production workers.

Products	Unit of measurement	Issue for	Wages in commercial products, thousand rubles.			Wages in the cost of a unit of production, thousand rubles.
		March	according to plan	actually	deviations (+,-) (gr.5-gr.4)	according to plan (gr.4:gr.3)	actually (gr.5:gr.3)	deviations (gr.8-gr.7)
1	2	3	4	5	6	7	8	9
A	PC.	730	9839,7	9783,1	-56,6	13,48	13,40	-0,08
B	PC.	643	5412,0	5314,0	-98,0	8,42	8,26	-0,15
IN	PC.	40	661,2	674,9	+13,7	16,53	16,87	+0,34
Other products	thousand rubles		44,5	57,0	+12,5
Total			15957,4	15829,0	-128,4

The table shows that in fact the costs of workers' wages turned out to be lower than the planned value by 128.4 thousand rubles. Savings were achieved by reducing wages for products A and B. At the same time, for product B and other products, the wages of production workers exceeded the plan (by 0.34 thousand rubles per unit of product B and by 12.5 thousand rubles for all other products).

Next, it is necessary to analyze the deviation of workers' wage fund expenses as a result of changes labor intensity products. Reducing labor intensity ensures wage savings and increased labor productivity.

Table 4.3 presents the necessary data to determine the influence of labor intensity and hourly rate on wages for product B.

Table 4.3. Analysis of the impact of labor intensity.

Indicators	Designations	Plan	Fact	Deviations from the plan (+,-)
Number of units of product B, pcs.	q	643	643	--
Labor intensity of product unit B, standard hours	Q	1,20	1,18	-0,02
Hourly rate, rub.	L	7014	7004	-10
Amount of wages, thousand rubles.	U	5412,0	5314,0	-98,0

The influence of each factor was:

a) the influence of labor intensity

b) the impact of a change in hourly rate

Thus, wage costs for product B decreased by 98.0 thousand rubles. At the same time, by reducing the labor intensity of product production by 0.02 standard hours, wage costs decreased by 90.2 thousand rubles, and by changing the hourly rate by 10 rubles. expenses decreased by 7.8 thousand rubles.

It is advisable to carry out similar calculations for all manufactured products.

Another important reason for deviations of the actual wages of production workers from the planned ones are deviations from the established technology, recorded by special accounting documents - additional payment slips, which are grouped by places of detection, reasons and culprits.

§ 5. Analysis of complex cost items.

Complex costs are those that consist of several elements. The following groups of complex expenses are distinguished as part of the cost price: expenses for preparation and development of production of new types of products; expenses for maintenance of production and its management (they include three items - expenses for the maintenance and operation of equipment, shop expenses, general plant (general) expenses); losses from marriage; other production costs; non-production (commercial) expenses.

Each item of comprehensive expenses includes costs of various economic natures and purposes. In accounting, they are detailed into more fractional items that combine expenses of the same purpose. Therefore, deviations from the cost estimate are determined not by the item as a whole, but by the individual items included in it. Then the amounts exceeding the plan for some items and savings for others are calculated separately. When assessing the changes obtained, it is necessary to take into account the dependence of individual expenses on the plan for production volume and the number of employees, as well as on other production conditions.

Based on their dependence on production volume, expenses are divided into those that do not depend on the degree of implementation of the plan - conditionally permanent and dependent - variables. Variable costs can also be divided into conditionally proportional, which, when the plan for production volume is exceeded, increases almost in full accordance with the percentage of fulfillment of this plan, and digressive, the growth of which to one degree or another lags behind the above-plan growth in production volume.

According to research, with minor deviations of production volume from the plan (within ±5%), workshop and general plant costs remain unchanged.

Expenses for the maintenance and operation of equipment increase when the plan for production volume is exceeded, but not proportionally, but digressively, and the rate of their growth depends on the factors that determined the above-plan growth of production. Of the individual components of these expenses, almost in proportion to the fulfillment of the plan for production volume, the item “Wear of low-value and wear-out tools and devices” increases or decreases. At the same time, expenses under the item “Depreciation of equipment and vehicles” remain unchanged.

The items “Other production expenses” and “Non-production (commercial) expenses” are also variables.

Due to the absence of certain coefficients that determine the permissible increase in the variable part of complex costs with above-plan growth in production volume, in practice, when analyzing complex cost items, variable costs are recalculated to the percentage of fulfillment of the production plan, and conditionally fixed costs are limited to the budget. However, for no item of complex expenses should deviations increase in proportion to changes in production volume: in all cases relative savings should be achieved.

According to the possibilities of influence of the enterprise itself, deviations - both overruns and savings - are divided into dependent And independent From him.

According to the nature of the reasons that caused the deviations, they differ: savings, which are and are not the merit of the enterprise; overexpenditure, unjustified and justified, which is not considered the fault of the enterprise.

5.1. Analysis of production maintenance and management costs.

The analysis of costs for production maintenance and management begins with studying the dynamics of their absolute amounts and share in the standard net production.

The study of the dynamics of absolute amounts of expenses is carried out from the point of view of determining the impact on their change of measures to strengthen the economy regime, improve production maintenance and management. Studying the dynamics of expenses is also important for checking the validity of the planned growth or reduction of individual items and expenses. The planned change in their amounts should follow from the planned change in the number of service and management personnel, the growth of the organizational and technical level of the enterprise and other business conditions affecting the size of the corresponding expense items.

Table 5.1. Analysis of the dynamics of costs for production maintenance and management.

Indicators	Last year		Reporting year
	thousand roubles.	to net production, %	plan		actually
			thousand roubles.	to net production, %	thousand roubles.	to net production, %
Regulatory clean products	64764	100,0%	70800	100,0%	69844	100,0%
Expenses for maintenance and operation of equipment	11001	17,0%	10716	15,1%	10329	14,8%
Shop expenses	12125	18,7%	13170	18,6%	12873	18,4%
General plant expenses	17000	26,2%	18420	26,0%	18515	26,5%
TOTAL production and management costs	40126	62,0%	42306	59,8%	41717	59,7%

Analyzing the data in Table 5.1, we can say that a decrease in the level of expenses with an increase in their absolute amount indicates that the growth of expenses lags behind the growth rate of production volumes, which leads to a decrease in costs. The growth in production volume over the two years being compared led to a relative reduction in the level of costs for production maintenance and management, despite a slight increase in the absolute amount of shop floor and especially general plant expenses. However, it is necessary to find out the reasons for the underfulfillment of the plan for shop expenses, since savings could have been achieved through failure to implement labor protection measures, experiments and research, reducing the current repair of buildings and structures, etc.

The comparison allows us to establish only the general trend of changes in expenses. The individual cost items included in them depend on many factors. It is possible to identify reserves for their savings only on the basis of a detailed study of the dynamics and deviations from the plan for each article separately. It should be borne in mind that, by their nature, the costs of maintaining and operating equipment, in contrast to shop and general plant expenses, are variable. Therefore, when analyzing them, it is necessary to take into account that these costs change approximately in proportion to changes in production volume. Consequently, actual costs in this case must be compared not only with the plan for the approved production volume, but also with the recalculated estimate (Table 5.2).

Table 5.2. Item-by-item analysis of the costs of maintaining and operating equipment.

Title of articles	According to plan, thousand rubles.	Plan in terms of actual output, thousand rubles.	In fact, thousand rubles.	Deviations (+,-) (group 3-group 2), thousand rubles.
A	1	2	3	4
Depreciation of equipment and vehicles*	2270	2270	2278	+8
Equipment operation	1810	1786	1663	-123
Current repairs of equipment and vehicles	1971	1944	1938	-6
In-plant movement of goods	755	745	867	+122
Inspection of low-value and wear-out tools and devices	1693	1670	1357	-313
other expenses	2217	2187	2226	+39
Total expenses for the maintenance and operation of machinery and equipment for the reporting period	10716	10602	10329	-273

* Depreciation charges are not recalculated, since they do not depend on production volume.

The table data shows that the actual costs of maintaining and operating the equipment turned out to be 273 thousand rubles, or 2.6%, compared to the plan, adjusted for changes in product output (in this case, there was a decrease in output volumes against the planned one by 1.4%). At the same time, significant deviations from the plan are observed for individual items, so it is necessary to establish specific reasons for savings or overspending on these items. (Large deviations are likely the result of unreasonable planning of these expense items.)

Analysis of costs for preparation and development of production. The main part of this expense item is associated with the development of new types of products and new technological processes and the preparation of industrial production of these products. In addition, this item in the mining industry reflects the costs of mining preparation work. All actual costs for these purposes are taken into account from the beginning as part of deferred expenses, and then are written off gradually to the cost of production based on the planned period for their full reimbursement and the planned volume of production during this period.

Expenses for preparation and development of production are divided into items related to individual production stages. In the process of analysis, it is necessary to establish for which items of the estimate there were overruns and their reasons, whether additional savings were obtained as a result of non-fulfillment of the production preparation plan or less thorough implementation, which may subsequently lead to a decrease in the efficiency of the introduction of new equipment and technology. Overexpenditures can be justified if they are compensated by an increase in the economic effect from the long-term implementation of the production and operation of a new facility.

Analysis of losses from defects. This expense item is planned as an exception only in production facilities where it is impossible to completely prevent such losses due to hidden defects in raw materials and materials that cause defects during their processing, and for other unavoidable reasons. However, in practice, most enterprises experience losses from defects, and their elimination or at least reduction is a significant reserve for reducing production costs.

Analysis of losses from defects usually begins with a comparison of general data on the level of defects for the corresponding data for the previous period, and in enterprises where defects are planned, with the planned level.

Then the analysis is detailed by the place where the defect occurred (in which production units of the association and in which workshops), by the reasons (factors) for its occurrence, and by the culprits. The degree of compensation for losses from marriage by the perpetrators is considered.

The dynamics of the relationship between the costs of final defects and correction of defects should be studied. The higher the proportion of final defects, the worse the inter-operational and inter-shop quality control of parts and semi-finished products is at the enterprise.

Non-production expenses. These include all costs for packaging, its delivery to the destination station, loading, as well as other sales costs. These costs depend on the volume of products shipped, i.e. they are variable. Adjustment of estimates for them should be carried out based on changes natural shipment volume, since packaging and shipping costs are proportional to the weight and dimensions of the product, and not their cost.

When calculating reserves for reducing non-production expenses, one must strive to identify as fully as possible the overexpenditures for individual types of these expenses, avoiding their balancing with cost savings for other purposes.

Annex 1. Estimated data for table 2.1 "Costs per ruble of marketable products."

product name	Number of products (items), pcs.		Cost per unit of product, thousand rubles.		Wholesale price per unit of product, thousand rubles.		Change prices and tariffs for materials.	Estimated indicators for table 2.1. "Costs per ruble of commercial products", thousand rubles.
	according to plan qp	actual qf	according to plan SP	actual Sф	according to plan SP	actual Cf	resources, thousand rubles	S qпSп	S qфSp	S qфSф	S qfS"f*	S qпСп	S qfSp	S qфСф
Vacuum cleaner	63	60	1013	999	1267	1313	+34	63819	60780	59940	57900	79821	76020	78780
Fridge	61	61	1903	1911	2199	2199	+41	116083	116083	116571	114070	134139	134139	134139
Coffee maker	95	35	113	108	177	180	-2	10735	3955	3780	3850	16815	6195	6300
Iron	114	128	78	65	94	107	+3	8892	9984	8320	7936	10716	12032	13696
Telephone	175	153	23	23	49	28	-1	4025	3519	3519	3672	8575	7497	4284
Total:	508	437						203554	194321	192130	187428	250066	235883	237199

* S"f - actual cost per unit of product, adjusted for changes in prices and tariffs for material resources compared to their planned value (S"f = Sf - changes in prices and tariffs).

1. Basic provisions for planning, accounting and calculating the cost of production at industrial enterprises (approved by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Prices of the USSR, the Central Statistical Office of the USSR on July 20, 1970).
2. Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of production (works, services), and on the procedure for the formation of financial results taken into account when taxing profits (approved by a government resolution Russian Federation dated August 5, 1992 No. 552; with amendments and additions approved by the Government of the Russian Federation dated July 1, 1995 No. 661 and November 20, 1995 No. 1133).
3. Analysis of financial and economic activities of enterprises. Ed. L. Korotkova and R. Medvedev. - M.: Gosfinizdat, 1963 - 357 p.
4. Analysis of economic activity in industry: Textbook / L.A. Bogdanovskaya, G.G. Vinogorov, O.F. Migun et al.: Under general. ed. IN AND. Strazheva. - Minsk: Vys. school, 1995. - 363 p.
5. Business analysis course. Ed. prof. S.K. Tatura and prof. A. D. Sheremeta. - M.: “Economics”, 1974 - 399 p.
6. Course of economic analysis: Proc. for economical specialist. universities Ed. M. I. Bakanova, A. D. Sheremeta. - M.: Finance and Statistics, 1984 - 412 p.
7. Methodology for economic analysis of the activities of a production association. Ed. A. I. Buzhinsky and A. D. Sheremet. - M.: Finance, 1978 - 224 p.
8. The theory of economic activity analysis: Textbook. - 2nd ed., revised. and additional - M.: Finance and Statistics, 1987. - 287 p.
9. Sheremet A.D., Saifulin R.S. Methodology for comprehensive analysis of economic activity. - M.: “Economy”, 1980 - 232 p.
10. Economic analysis of economic activity. Ed. A. D. Sheremeta - M.: “Economics”, 1979 - 373 p.
11. Economic analysis of economic activities of enterprises and associations: Textbook / Ed. S. B. Barngolts and G. M. Tatsia. - 3rd ed. reworked and additional - M.: Finance and Statistics, 1986 - 407 p.

0

Course work

Product analysis, production cost structure, enterprise production cost analysis

Introduction………………………………………………………………………………………...4

1 Methodological approaches to analyzing the costs of production of an enterprise’s products………………………………………………………………………………6

1.1 Essence, content and structure of costs for production of the enterprise’s products…………………………………………………………………………………..6

1.2 Comparative characteristics of methods for analyzing the costs of production of an enterprise’s products……………………………………………………….……….12

1.3 Information support for the analysis of costs for the production of enterprise products.……..……...………………………...……………………….…24

2 Estimation and analysis of production costs of the enterprise Phoenixzavod LLC.…………………..……….……………………………27

2.1 Organizational and economic characteristics of the enterprise Fenikszavod LLC………………………….………………..…………...27

2.2 Analysis of indicators of the composition and structure of costs for production ………………………….....…..…………………..………… ......32

2.3 Factor analysis of the cost of production of an enterprise……...….……………………………...………………………..33

3 Ways to reduce the cost of production of an enterprise’s products……………….....………………………………………………….43

Conclusion………………………………………………………………………………….46

List of sources used……………………………………………………...48

Appendix A Financial statements of Phoenixzavod LLC………………………………………………………….…..50

Introduction

The most important indicator of the economic activity of any enterprise is profit; it depends mainly on the price of the product and the cost of its production.

In economic theory, an approach has been established according to which any commercial enterprise strives to make decisions that would ensure that he receives the maximum possible profit, which depends primarily on the price of the enterprise's products and the costs of its production and sale, which is reflected in the works of various authors.

The price of products on the market most often develops (except for the services of natural monopolies) as a result of the interaction of supply and demand. In the most general case, the price level for an enterprise's products is an external factor that the enterprise is not able to influence.

Unlike price, the costs of an enterprise that form the cost of production can decrease or, conversely, increase depending on the volume of labor and material resources consumed, the organizational and technical level of production and other factors. Consequently, business managers have many cost-cutting levers that they can use with skillful management.

The existing price level forms the enterprise's revenue from the sale (sale) of products. But the price of the product is based on foreign market, as a result of the interaction of supply and demand. Under the influence of the laws of market pricing, the price of products cannot, as a rule, increase at the request of the manufacturer - its level is set automatically.

Another thing is the costs that form the cost of production. They can increase or decrease depending on the volume of resources consumed, the level technical equipment enterprises, production organization and other factors.

The analysis showed that there is a large amount of scientific economic literature, which reveals in sufficient detail the essence of cost and production costs, as well as the main directions of analysis of the costs of production of an enterprise's products. It should be noted that the study of production costs and their analysis is carried out by such scientists as

The subject of this study course work are the costs incurred by the enterprise for the production of products, provision of services, and performance of work. The object of the study is the open joint-stock company "Neftemaslozavod".

The purpose of the course work is to analyze the level and dynamics of costs for production and sales of products and identify reserves for their reduction.

To achieve this goal, a number of tasks were identified:

Reveal the essence and content of the composition, cost structure for the production of the enterprise’s products;

Study the basic methods of analyzing the costs of production and sales of products;

Consider the information base for analyzing the costs of production of the enterprise's products;

Analyze the production costs of the Phoenix Plant LLC enterprise in the main areas of the chosen methodology;

To identify reserves for reducing the cost of production of the Phoenix Plant LLC enterprise.

In the process of preparing the work, materials from financial statements and various methodological sources were used - Appendix to the balance sheet, profit and loss statement, etc. Methods for analyzing the composition and structure of costs for the production of enterprise products by authors such as Lyubushin N.P. were also studied. , Skamai L.G., Savitskaya G.V., Boronenkova S.A., Gilyarovskaya L.T., Selezneva N.N., Chechevitsina L.N.

1 Methodological approaches to analyzing the costs of production of an enterprise’s products

1.1 Essence, content and structure of costs for the production of enterprise products

The activities of an enterprise are associated with certain costs (expenses). Costs reflect how much and what resources were used by the enterprise. The total amount of costs associated with the production and sale of products (works, services) is called cost.

The cost of products (works, services) is the most important qualitative indicator that reflects the results of the enterprise’s economic activities, as well as a tool for assessing the technical and economic level of production and labor, and the quality of management. It acts as the initial basis for pricing, and also has a direct impact on profits, the level of profitability and the formation of a national monetary fund - the budget.

“The cost price of products (works, services) is a valuation of the natural resources, materials, fuel, energy, fixed assets, labor resources used in the production process of products (works, services), as well as other costs for its production and sale.” The above definition of cost refers to production costs and, in the accepted classification, constitutes production cost, and taking into account the costs of selling products, the full cost of industrial products.

When considering the economic aspect of cost, one should be guided by the content of the acts included in the regulatory system. Given the complex nature of this concept, it is explicitly or implicitly present in almost all documents. Therefore, the economic meaning of the cost of a product should be sought in regulatory documents at all four levels of the current legislative system in Russia.

At the first level it is:

Civil Code of the Russian Federation, parts one and two;

Tax Code of the Russian Federation, parts one and two, including Chapter 25 of the second part of the Tax Code;

Federal Law “On Accounting”;

Federal Law “On a simplified system of taxation, accounting and reporting for small businesses” (with amendments and additions);

Regulations on accounting and reporting in the Russian Federation;

At the second level is the System of National Accounting Standards - Accounting Regulations (PBU).

Third level - various types guidelines, recommendations mainly from the Ministry of Finance of the Russian Federation, taking into account, among other things, the industry specifics of various organizations.

The fourth level is the internal working documents of the organization, the main one of which is the Regulations on the accounting policies of the organization.

The main regulatory act on the issue of the composition of costs (costs), currently in force, is the Accounting Regulations “Organizational Expenses” PBU 10/99.

The cost of production includes:

• costs of preparation and development of production;
• costs directly related to the production of products, determined by the technology and organization of production;
• labor costs;
• costs associated with the use of natural raw materials;
• non-capital costs associated with improving technology and production organization, as well as improving product quality;
• expenses associated with invention, technical improvement and innovation proposals;
• costs of servicing the production process (current, medium and major repairs);
• costs of ensuring normal working conditions and safety precautions;
• costs associated with recruiting labor;
• current costs associated with the maintenance and operation of environmental funds;
• expenses associated with training and retraining of personnel;
• expenses for transporting employees to and from work;
• payments provided for by labor legislation (vacation pay, compensation, etc.);
• contributions to state social insurance and pension provision, to the state employment fund from the cost of remuneration of workers involved in the production of the relevant products;
• deductions for insurance of enterprise property;
• costs of paying interest on short-term bank loans, payment for bank services;
• warranty service costs;
• costs associated with the sale of products (packaging, storage, transportation);
• costs of reproduction of fixed production assets (depreciation for full restoration);
• depreciation (amortization) of intangible assets;
• losses from marriage;
• losses from downtime due to internal production reasons.

The magnitude of these costs depends on the prices of the resources necessary to produce goods, as well as on the technology of their use. The price at which production resources are purchased does not depend on the activities of the enterprise. It is determined by the prevailing supply and demand for resources. Consequently, the technological aspect of the formation of production costs is extremely important for an enterprise, which determines, on the one hand, the quantity of attracted production resources, and on the other, the quality of their use. Moreover, the enterprise must use production methods that would be effective both from a technological and economic point of view and would ensure the lowest production costs.

Depending on the location of costs in the economic activity of an enterprise, a distinction is made between shop, production and full cost.

Shop cost refers to the cost of a shop to manufacture products. The cost of production can be determined for a site, shift, or team.

Production cost is the sum of the production costs of the workshop and general plant expenses, which include enterprise management costs (salaries of plant management personnel, depreciation and current repairs of general plant buildings, etc.). Unproductive expenses are also taken into account (losses from defects, shortages and damage to material assets, etc.).

The total cost of industrial products consists of the costs of production and sales of products, i.e. this is the sum of production costs and non-production expenses (the cost of packaging purchased externally, deductions to sales organizations in accordance with established standards and contracts, etc.).

Depending on the purpose (planning, accounting, analysis, management, etc.), the following types of cost can be used: cost of gross, commodity or sold products, cost of comparable products, unit cost of production, etc. .

There are also planned, estimated and reported (actual) costs.

The planned cost reflects the maximum allowable amount of costs and includes only those costs that, given the level of technology and organization of production, are necessary for the enterprise. It is calculated according to progressive planned standards for the use of the active part of fixed capital, labor costs, consumption of material and energy resources.

The estimated cost is used in technical and economic calculations to substantiate projects for the implementation of scientific and technological progress.

The actual cost reflects the real costs of production and sales of products. In enterprises with well-established production, the reported cost, as a rule, should be lower than planned. An economy regime is created by improving the use of fixed capital, labor and material resources. An excess of the reported cost over the planned cost is observed when the operation of the enterprise deteriorates. There is a large amount of scientific economic literature, which reveals in sufficient detail the essence of the cost and production costs, as well as the main directions of analysis of the costs of production of the enterprise's products. It should be noted that the study of production costs and their analysis is carried out by such scientists as Lyubushin N.P., Skamai L.G., Savitskaya G.V., Boronenkova S.A., Gilyarovskaya L.T., Selezneva N.N. ., Chechevitsina L.N. and many others.

According to Bakanov, the cost of production, representing the enterprise’s costs of production and circulation, serves as the basis for measuring expenses and income, i.e. self-sufficiency is a fundamental feature of market economic calculation. Cost is one of the general indicators of intensification and efficiency of resource consumption. Studying the cost of production allows us to give a more correct assessment of the level of profit and profitability indicators achieved at enterprises.

According to Selezneva, reducing production costs is the most important factor in economic development. The cost of production of work and services refers to the total costs of all types of resources expressed in monetary terms, used directly in the process of manufacturing products and performing work, as well as to maintain and improve production conditions and its improvement. The composition of costs included in the cost of production is determined by the state standard, and calculation methods are determined by the organizations themselves.

Serves as the basis for accounting and control over the level of costs for the production and sale of products;

It is the basis for forming the wholesale price for the organization’s products and determining profit and profitability on this basis;

Represents an integral element of the economic justification for any management and investment decisions of the organization;

Reflects the efficiency of resource use, the results of introducing new equipment and technology, improving the system of organization and production management.

In my opinion, the essence of cost, expenses and their differences was most accurately revealed by L.V. Dontsova. In her opinion, costs are the value expressed in monetary terms of any resources (material, labor, financial) used to ensure the process of expanded reproduction. Unlike general concept“costs” (except for distribution costs), the concept of “costs” refers primarily not to absorbing objects, but to absorbing resources. The concept of “costs” is broader than the concept of “cost”, which represents the costs of simple reproduction, the current expenses of a particular manufacturer. Costs increase the value of a particular type of asset (for example, work in progress). At the same time, either the value of other assets (for example, inventory) decreases, or obligations to pay increase./3/

The objectives of analyzing the costs of production of an enterprise’s products are:

Assessing the validity and intensity of the plan for product costs, production and distribution costs based on an analysis of cost behavior;

Establishing the dynamics and degree of implementation of the plan at cost;

Determination of factors influencing the dynamics of cost indicators and the implementation of the plan for them, the magnitude and reasons for deviations of actual costs from planned ones;

Identification of reserves for reducing production costs;

Assessment and determination of the optimal ratio of revenue and costs incurred.

When forming indicators and conducting cost analysis, the following are distinguished:

Shop cost, which represents the shop costs associated with the production of products;

Production cost, which, in addition to workshop costs, includes general production costs;

Full cost, reflecting all costs of production and sales of products. It consists of production costs, commercial and administrative expenses.

Costs for the production of industrial products are planned and accounted for by primary economic elements and expense items.

Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the organization’s total need for material resources, the amount of depreciation of fixed assets, labor costs and other cash expenses of the organization. This grouping is used to coordinate the cost plan with other sections for planning working capital and monitoring their use.

Grouping costs by economic elements shows the material and monetary costs of an organization without distributing them to individual types of products and other economic needs. Based on economic elements, as a rule, it is impossible to determine the cost per unit of a product.

Along with grouping costs by economic elements, production costs are planned and accounted for by expense items (costing items).

Grouping costs by expense items allows you to determine costs by where they arise and determine how much it costs an organization to produce and sell certain types of products. Planning and accounting for cost items are necessary in order to establish under the influence of what factors a given level of cost was formed and in what areas it can be reduced.

In industry, the following nomenclature of basic costing items is used:

Raw materials and materials;

Fuel and energy for technological needs;

Basic wages for production workers;

Expenses for maintenance and operation of equipment;

Shop expenses;

Factory general expenses;

Losses from marriage;

Administrative (general) expenses;

Business expenses.

Based on the nature of participation in the creation of products (works, services), the main costs directly related to the process of manufacturing products are identified, in particular, the costs of raw materials, basic materials and components, fuel and energy, wages of production workers, etc., as well as overhead costs, i.e. costs of production management and maintenance - workshop, general plant, non-production (commercial), losses from defects.

Costs that change (increase or decrease) in proportion to changes in production volume are called conditionally variable. Costs that remain unchanged and their value is not associated with an increase in production reduction are called conditionally constant. This classification of costs is necessary when planning production, as well as when analyzing the financial and economic activities of an enterprise.

Very often, when calculating product costs, it is impossible to accurately determine to what extent certain costs can be attributed to one or another type of product. In this regard, all costs of the enterprise are divided into direct, which can be directly attributed to a given type of product (work, service), and indirect, which are associated with the production of many products, as a rule, these are all other costs of the enterprise.

The cost of individual types of products is determined by drawing up calculations that show the cost of production and sales of a unit of product. Calculations are compiled according to cost items accepted in a given industry.

There are planned and standard accounting calculations. In planned costing, cost is determined by calculating costs for individual items, and in standard costing - according to the standards in force at a given enterprise. The standard cost, in contrast to the planned cost, due to a decrease in standards as a result of organizational and technical measures, is reviewed, as a rule, on a monthly basis. Reporting costing is compiled on the basis of accounting data and shows the actual cost of the product, making it possible to check the implementation of the plan for the cost of products and identify deviations from the plan in individual production areas.

The objects of cost analysis for the production of enterprise products are:

Individual cost items.

In the transition to a market economy, the role and importance of production costs are increasing sharply. From an economic and social point of view, the importance of reducing costs for an organization is:

An increase in the profit remaining at the disposal of the enterprise, and therefore, in the emergence of opportunities not only for simple, but also for expanded reproduction;

Expanding opportunities for material incentives for workers and solving many social problems the organization's team;

Improving the financial condition of the organization and reducing the risk of bankruptcy;

Opportunities to reduce the selling price of your products, which can significantly increase the competitiveness of products and increase sales volume;

Reducing production costs in joint-stock companies, which is a good prerequisite for paying dividends and increasing their rates.

1.2 Comparative characteristics of methods for analyzing the costs of production of an enterprise’s products

The educational economic literature presents many methods that allow you to analyze the costs of production of an enterprise's products. To study this topic, we will consider the methods of Boronenkov S.A., Lyubushin N.P., Skamay L.G., Savitskaya G.V.

Let's consider brief description of these techniques.

In the method proposed by N.P. Lyubushin, analysis of the cost of products (works, services) is carried out in the following areas:

Analysis of the dynamics of general cost indicators and factors of its change;

Horizontal, vertical and trend analysis of cost by economic elements and cost items;

Factor analysis of production costs;

Identification of reserves for cost reduction.

Sources of information for analyzing the costs of production and sales of products are:

Data from synthetic and analytical accounting when conducting internal analysis of the organization’s activities;

Data financial statements can be used in external analysis.

Planned calculations, resource consumption rates for production.

The object of analysis of the costs of manufacturing products can be both the total cost and the cost of individual products, individual technological processes and operations.

N.P. Lyubushin identifies the following factors that have a direct impact on changes in the level of expenses per 1 ruble. commercial products:

Product prices.

Costs must be converted into comparable prices. The methodology for such recalculation is similar to the methodology for calculating indices of the physical volume of output and trade turnover. The cost of production is influenced by the volume of production (a first-order factor). Calculation of this influence when using the absolute difference method is carried out using the formula:

∆C(Q) = ∆Q*C 0

When analyzing the cost of production, the reasons for the savings obtained or the overruns incurred are identified in order to establish reserves for further reduction in cost. Such reserves can be:

Reducing consumption rates of raw materials and supplies;

Savings as a result of replacing some types of raw materials, materials, fuel with others, more progressive ones;

Reducing losses from defects and production waste;

The most complete use of secondary resources and by-products in production;

Increased labor productivity;

Optimization of wage costs;

Hanging product quality.

An analysis of the cost by the composition and structure of expenses is carried out to identify reserves for reducing unproductive costs and finding ways to improve production efficiency. The main analytical procedures are:

Assessment of cost dynamics in relative and absolute terms;

Assessment of structural changes in the composition of expenses;

Identifying factors and changing the influence of factors that negatively affect the final results.

Using the method of absolute differences, it is possible to determine the impact of structural changes on the change in cost for each item as the product of the total actual cost and the change in the share of each item.

When analyzing direct material costs, Lyubushin identifies the following factors influencing their value:

Change in production volume;

Changes in the structure of product output;

Material consumption for the production of individual products.

The analysis of indirect costs is carried out separately for semi-fixed and semi-variable items. The analysis of semi-fixed expenses is carried out by comparing the amount and level of these expenses for the reporting period in dynamics or with the plan. The analysis of conditionally variable costs is carried out by comparing their actual value per 1 ruble. commercial products with a planned or basic level, recalculated to the actual volume of production.

Analysis of product costs in the methodology proposed by Skamai L.G. is carried out in the following main areas:

Unit cost analysis;

Analysis of product costs begins with an analysis of the cost estimate for production and sales of products, which includes all costs necessary to produce the planned volume of products, grouped according to their homogeneity in nature, regardless of their place of application and scope of their purpose. The cost estimate for the enterprise as a whole is formed on the basis of the cost estimates of the main divisions (cost centers), the development of which took into account the estimates of auxiliary and service departments.

According to the method of L.G. Skamaya, the dynamics of production costs is influenced by two factors: structural changes in the range of products and changes in output volume. The smaller the interval of the analysis period, the smaller the influence of the first factor. Therefore, dynamic comparisons for minimal periods of time are most effective, in contrast to N.P.’s technique. Lyubushina. The example compares estimated costs with actual costs for a monthly period, which to a certain extent eliminates the influence of assortment shifts.

The influence of the second factor - change in production volumes - for the period preceding the reporting period, or in comparison with the estimated one, can be eliminated by adjusting the costs of the previous period and the estimated one to the actual value of production volume in the reporting period.

The general cost estimate for the production and sale of products is developed on the basis of the cost estimates of internal divisions - responsibility centers, which are divided into cost centers, profit centers, and investment centers. Therefore, the analysis of the total cost estimate for production and sales of products is complemented by an analysis of cost estimates by cost centers. Comparison of estimated costs with actual costs is called an estimate execution report. Reporting contains information about deviations of actual costs from estimated ones, which makes it possible to implement the principle of management by deviations, i.e. that a higher-level manager, during the normal course of production, does not delve into the current activities of the cost center at a lower level.

In the method of L.G. Skama identified the following factors influencing the cost per unit of production:

Unit cost of production for each item.

To assess the impact of structural changes on the cost of a unit of production as a whole for the enterprise, it is necessary to recalculate the estimated cost of production for each item to the actual output of these products and divide the resulting amount by the total volume of actual products produced.

The influence of the second factor - the cost per unit of production of each item - is determined by subtracting the average cost from the actual cost per unit of production. The effect of an increase in the cost of a unit of production on the total cost of production is determined by multiplying the change in the cost of a unit of production by the actual output.

To answer the question of what influenced the increase in the actual cost per unit of production compared to the estimate, L.G. Skamai proposes to analyze the deviations that have arisen by costing items. Total cost variances can be divided into three types: total basic materials variances, total labor variances, and total manufacturing overhead variances.

The variance in total costs for basic materials is determined by two factors: the price of materials and their quantity consumed during the production process.

The total direct labor cost variance depends on two factors:

Labor prices (wage rates);

Amount of labor expended.

The total deviation for general production expenses (OPR) is divided into two components - the total deviation for constant and variable OPR. The total variance for fixed overhead costs depends on the amount of actual costs that differ from the estimated ones; actual output of products different from the estimate. The total deviation for OPR variables depends on two factors:

Actual expenses other than estimated;

The actual work time of key production workers, which differs from the planned time (deviation from efficiency).

According to the method of L.G. Bench for correct calculation of costs per 1 rub. products must comply with a number of conditions:

In terms of the cost of production and in terms of products at wholesale prices, the same volume of production should be adopted in terms of composition, quality and assortment;

It is necessary to ensure the unity of the method for determining manufactured products at cost and at wholesale prices.

Factors influencing costs per 1 rub. products isolated in the methodology of L.G. Bench, coincide with the factors of N.P. Lyubushina.

Until now, the cost of production has been analyzed, which involves the calculation and inclusion of all costs associated with the production and sale of products. However, this method does not take into account that the cost of a product changes when the volume of production changes. Another method of cost calculation, which is highlighted by L.G. Skamai is based on cost calculation based on variable costs or the amount of marginal income. This method is based on the calculation of average variable costs and average coverage (marginal income). By analyzing the value of marginal income, it is possible to identify the relationship between financial results and costs and production volumes. Therefore, this method was called “cost-volume-production” analysis. Limiting the cost of production to only variable costs makes it possible to simplify rationing, planning, accounting and calculation due to a sharply decreased number of cost items.

Let's consider the methodology for analyzing the costs of production of an enterprise's products, proposed by G.V. Savitskaya.

Savitskaya identifies the following sources of information for analysis: statistical reporting data “Report on the costs of production and sales of products (works, services) of the enterprise”, planned and reported calculations of product costs, data from synthetic and analytical cost accounting for main and auxiliary production, etc. .

The main objects of product cost analysis are:

Full cost of production as a whole and by cost elements;

Level of costs per ruble of manufactured products;

Cost of individual products;

Individual cost items;

Responsibility centers.

According to the methodology of G.V. Savitskaya, the analysis of product costs begins to study the total amount of costs as a whole and for the main elements. The total cost of producing a product may change due to:

Volume of production;

Product structures;

The level of variable costs per unit of production;

Amounts of fixed expenses.

When the volume of production changes, only variable costs increase; fixed costs remain unchanged in the short term.

For factor analysis of the total cost of production of G.V. Savitskaya suggests using the method of chain substitutions.

The cost of production also depends on the level of resource intensity of production (labor intensity, material intensity, capital intensity, energy intensity) and changes in prices for consumed resources due to inflation. To take into account the external inflation factor, it is necessary to multiply the actual amount of resources consumed for production by the change in the average price level for each type of resource and add the results:

When analyzing costs per ruble of products produced, one should study the implementation of the plan and the dynamics of costs per ruble of products, as well as conduct inter-farm comparisons on this indicator. According to the method of G.V. Savitskaya, to factors influencing costs per 1 ruble. products include:

Volume of production;

Production structure;

The amount of fixed costs;

Selling prices for products.

The influence of the listed factors on changes in costs per ruble of products is calculated by the method of chain substitution. After this, you can establish the influence of the factors under study on the change in the amount of profit. To do this, the absolute increases in costs per ruble of products due to each factor must be multiplied by the actual volume of sales of products in the reporting period, expressed in base prices.

When analyzing the cost of certain types of products, G.V. Savitskaya also uses the method of chain substitutions, and the following factors are analyzed:

Volume of production;

Change in the amount of fixed costs;

Change in the amount of unit variable costs.

The total amount of material costs for the enterprise as a whole depends on the volume of production, its structure and changes in specific material costs for individual types of products. The level of the latter, in turn, may change due to the amount of material resources consumed per unit of production and the average cost of a unit of material resources.

It is advisable to begin the analysis by studying the factors of change in material costs per unit of production, for which a factor model is used, presented in the form of a formula:

The influence of these factors is calculated using the chain substitution method. After this, you can study the factors of change in the amount of material costs for the entire volume of production of each type of product, for which a factor model is used, presented in the form of a formula:

MZ i = VVP i *

The total amount of direct material costs for the enterprise as a whole, in addition to these factors, also depends on the structure of the production:

The total amount of direct wages depends on the volume of production, its structure and the level of costs for individual products. The latter, in turn, is determined by labor intensity and the level of wages per 1 man-hour. First, you need to find out how the unit cost of each type of product has changed due to the labor intensity of the product and the level of average hourly wages. The calculation is made using the absolute difference method. After this, it is necessary to determine the influence of factors on the change in the amount of wages for the entire volume of production of each type of product, for which you can also use the method of absolute differences.

The total amount of direct wages for the entire enterprise depends not only on these factors, but also on the structure of products: with an increase in the share of more labor-intensive products, it increases, and vice versa. The labor intensity of products and the level of wages depend on the introduction of new, progressive equipment and technology, mechanization and automation of production, labor organization, qualifications of workers and other innovative measures.

Analysis of indirect costs in the cost of production, according to the methodology of G.V. Savitskaya, is made by comparing their actual value per ruble of production over 5-10 years, as well as with the planned level of the reporting period. Such a comparison shows how their share in the cost of production has changed over time and compared to the plan, and what trend is observed - growth or decline. In the process of subsequent analysis, the reasons that caused absolute and relative changes in indirect costs are clarified.

Let's consider the technique proposed by S.A. Boronenkova. According to this methodology, the information base for analyzing production costs is:

Cost estimate for production as a whole;

Estimates of general production, general economic and commercial expenses;

Estimates of losses from marriage;

Planned calculations.

In accordance with management goals, the methodology identifies the following areas of analysis:

1) cost analysis to evaluate the results achieved:

Analysis of costs per 1 rub. products, works, services.

Analysis of the cost of comparable commercial products;

Analysis of production cost estimates;

Analysis of product costs by costing items (direct material costs, direct labor costs, indirect costs and losses from defects);

Analysis of unit cost calculation;

Analysis of factors and reserves for reducing production costs;

2) cost analysis necessary for making decisions about the choice of alternative options and profit management:

Cost analysis and preparation of production cost estimates;

Cost analysis to manage production break-even;

Operational cost analysis necessary for making operational decisions and managing profits;

3) cost analysis for the purpose of their control and regulation:

Cost management by places of formation and responsibility centers;

Operational analysis of deviations in production costs using the standard method.

According to the method of S.A. Boronekova, analysis of costs per 1 rub. products, works, services are produced by the index method, while the influence of such factors as shifts in the structure of products, changes in production costs, changes in product prices are analyzed. The impact on costs per 1 ruble is also analyzed. products change in individual cost components: material intensity, salary intensity, capital intensity.

When analyzing costs by economic elements, first of all, it is not absolute deviations that are studied, but the structure of costs and their dynamics, and the share of individual cost estimate items for a number of periods is compared.

When analyzing the cost of products in the context of costing items, direct material costs, direct labor costs, indirect overhead costs and losses from defects are analyzed.

General indicators characterizing direct material costs include:

The share of these costs in the production cost of production and in the total cost of production;

Specific consumption of direct material costs per 1 rub. total volume of production;

Specific consumption of direct material costs per 1 rub. products in total costs per 1 rub. products.

For each of these items and for the group of costs as a whole, the following are studied:

General Deviation:

Impact of changes in volume and structure:

- change due to the material costs themselves:

Next, for all components and material costs as a whole, costs per 1 ruble are calculated. volume of production, i.e. material intensity, raw material capacity, fuel capacity. After a general assessment of direct material costs, it is necessary to analyze deviations in the components of each type of materials, raw materials, fuel, and energy. Integrated factors influencing raw materials can be grouped into three positions: norm factor, price factor, replacement factor.

A general assessment of direct labor costs is carried out according to the calculation item “Wages and contributions for social needs”; deviations due to wages and due to changes in the volume and structure of work are calculated. In addition to the general deviation, general indicators are considered and analyzed: the wage intensity of products based on direct labor costs, the total wage intensity of products, the share of direct wage intensity in the total wage intensity.

Next, it is advisable to analyze the change in the share of direct wages in total costs per 1 ruble. products. On this basis, it is possible to identify where wage intensity has increased: in primary production (if the share of direct costs has increased) or in auxiliary and service production (all others).

The main direction of the analysis of indirect costs is to compare the actual estimate with the planned one or with the previous year. A general assessment of indirect costs is given using specific indicators:

The share of overhead costs in production and total cost of production;

Overhead costs per 1 rub. volume of products;

Share of overhead costs in costs per 1 rub. products.

When the volume and structure of manufactured products changes, the relative savings of semi-fixed costs and the relative change in depreciation charges are calculated. The reduction and elimination of unproductive expenses constitute the main reserve for reducing production costs, therefore their composition by type is studied in more detail. It is considered why unproductive expenses arose, who is to blame, and who should be held responsible; then it analyzes what responsibility measures have been implemented and what is provided to reduce waste. It is this part of indirect costs that is the object of control and regulation.

Overhead costs are calculated item by item according to the estimate, then the average percentage of their allocation to the product during calculation is determined. As part of product costing, the amount of these costs depends on:

Changes in the cost estimate itself;

Changes in the base in proportion to which these costs are included in the costing of the product.

A special group of expenses consists of losses from marriage. They are planned for those types of production where defects are inevitable. In other productions they are not planned and are included in the estimate as above-plan. Analysis of losses from marriage involves the study of such general indicators as:

Dynamics of excess losses from defects by types, causes and culprits;

Dynamics of the share of defects in production and total cost and specific defects per 1 rub. or 1000 rub. finished products.

It is necessary to analyze what measures have been taken to eliminate the most persistent types of defects, whether the plan for increasing production efficiency provides for specific organizational and technical measures aimed at eliminating defects.

Analysis of the calculation of the cost of a unit of production is carried out based on the cost of a unit of production as a whole and in the context of costing items. When analyzing actual, planned or standard costing, first of all, deviations are assessed for all items, and deviations are analyzed in detail only for direct cost items.

A calculation is made of the impact of changes in the structure, nomenclature and assortment of products on the cost of commercial products in the context of their types. A detailed analysis is carried out based on transcripts of direct material and direct labor costs. Analysis of the dynamics of the cost of individual types of products involves, first of all, a comparison of planned, standard costs with the actual costs of the previous period.

Thus, we can conclude that in the considered methods the goals and main directions of cost analysis for the production of an enterprise’s products approximately coincide. The main differences lie in the methods used to analyze individual areas. It should be noted that the technique proposed by S.A. Boronenkova, is the most detailed, allowing for the most complete cost analysis.

To summarize the methods considered, Appendix A presents them. Comparative characteristics in the form of a table. As a basis for analyzing the costs of construction and installation work at JSC MSK, we will use Boronenkova’s methodology; the analysis will be carried out only on the main points of this methodology. We will partially use other methods for analysis.

All of the above can be presented in the form of table 1.2.1.

Table 1.2.1

Comparative characteristics of methods for analyzing financial results

Elements of the methodology
	Savitskaya G.V.	Lyubushin N.P.	Skamay L.G.
	Identification of trends in changes in indicators, implementation of the plan according to the level of influence of factors on its growth, as well as assessment of the enterprise’s performance in using opportunities to reduce production costs	Identification of reserves for reducing unproductive costs; Finding ways to improve production efficiency.	Identification of reserves for increasing the efficiency of the enterprise; Finding ways to reduce production costs
	Full cost of production as a whole and by cost elements; Level of costs per ruble of manufactured products; Cost of individual products; Individual cost items; Responsibility centers.	The objects of analysis are both the total cost and the cost of individual products, individual technological processes and operations.	Product cost Issue volume Cost structure
Object of analysis	Analysis of the total cost of production; Analysis of the cost of certain types of products; Analysis of direct material costs; Direct salary analysis; Analysis of indirect costs.	Analysis of the dynamics of general cost indicators and factors of its change; Horizontal, vertical and trend analysis of cost by economic elements and cost items; Factor analysis of production costs; Identification of reserves for cost reduction.	Analysis of the dynamics and structure of production costs; Unit cost analysis; Factor analysis for costing items; Analysis of costs per 1 rub. released products; Cost-volume-profit analysis.
Indicators	Volume of production; Production structure; Level of unit variable costs; The amount of fixed costs; Selling prices for products.	Product output structure; Level of costs per unit of production; Prices and tariffs for consumed material resources; Product prices.	Structural changes in production output; Unit cost of production for each item.

1.3 Information support for cost analysis of production of enterprise products

The main sources of information for analyzing the costs of production of an enterprise's products are the balance sheet, financial reporting forms: “profit and loss statement”, current accounting data, form No. 5-Z of statistical reporting “Information on the costs of production and sales of products (goods, works, services), reporting calculations for individual types of manufactured products, cost calculations by cost items.

An organization's financial statements serve as the main source of information about its activities. Accounting statements are a system of indicators that reflect the property and financial position of the organization as of the reporting date, as well as the financial results of its activities for the reporting period.

The income statement is the most important form of expression business activity organizations, because reflects the financial result of its activities. Information on the formation and use of profit is considered along with information on the property status as the most significant part accounting report organizations.

The profit and loss statement is structured in such a way that it separately reflects income and expenses in various areas of the organization's activities. Section one, “Income and expenses for ordinary activities,” presents information about income, expenses and profits received from the main activity - production and sale of products, goods, works, services.

The final indicator of the first section of form No. 2 is the profit from sales, the value of which characterizes the financial result from the main activities of the organization.

In form No. 5-Z “information on the costs of production and sales of products (goods, works, services)” the first section reflects general economic indicators for the reporting period and for the corresponding period of the previous year, the second section reflects information on the production of electrical and ( or) thermal energy, transmission services and costs of their production and transmission. This form is submitted by enterprises to Rosstat authorities for the first quarter, first half of the year, 9 months and a year.

General economic indicators reflected in section 1 of statistical reporting include:

Goods of own production were shipped, works and services were performed in-house;

Sold goods of non-own production;

Expenses for the acquisition of goods for resale and remaining goods for resale;

Material costs by their types;

Labor costs;

Unified social tax;

Depreciation of fixed assets and intangible assets;

Mandatory and voluntary insurance payments;

Entertainment expenses;

Daily allowances and allowances;

Taxes and fees included in the cost of production;

Deductions to the reserve for future expenses for repairs of fixed assets;

Expenses for payment for work and services of third parties;

Balances of finished products, work in progress, deferred expenses, reserves for future expenses.

The calculations for individual types of products reflect
the amount of costs for the production of the corresponding type of product by cost item. The calculation of the cost of production reflects the amount of costs for the production of all products of the enterprise according to cost items, i.e. at the place of their origin, regardless of economic content.

Thus, the main sources of information for analyzing the costs of production of an enterprise’s products are the “profit and loss statement”, form No. 5-Z of statistical reporting “Information on the costs of production and sales of products (goods, works, services)”, reporting calculations for individual types of manufactured products, cost calculation by cost items

2 Assessment and analysis of the composition, structure of costs for production of products of the enterprise OJSC Gazprom Plant

2.1 Organizational and economic characteristics of the OJSC enterprise

The open joint stock company "Gazprom Plant" is a legal entity and operates on the basis of the charter and legislation of the Russian Federation.

Society created by transformation state enterprise The Gazprom plant is the scientific and production association Gazprom of the state concern for the production of electric drives and semiconductor equipment Elektroprivod and is the legal successor of the state enterprise Gazprom and the scientific and production association Gazprom.

The goal of society is to make profit.

The Company has the right to carry out any types of activities not prohibited by the legislation of the Russian Federation. The main activity of the Company is the development, production, and sale of electrical products.

IN balance sheet organizations are usually reflected:

The process of acquiring and procuring material reserves - at the actual cost of their acquisition;

Consumed or disposed of inventories (raw materials, supplies, etc.) - at average cost;

Shipped goods - at unit cost;

Evaluation and release of finished products - at actual cost;

Shipped finished products - at average cost.

Table 2 - Economic indicators of production and economic activity of the enterprise OJSC Gazprom Plant

Indicators				Deviation		Growth rate, %
				2010 from 2009	2011 from 2010	2010 to 2009	2011 by 2010
1. Sales volume of products (works and services) in actual prices (excluding VAT and excise taxes), thousand rubles.
2. Profit from sales, thousand rubles.
3. Cost of products sold, thousand rubles.
Average number of industrial production personnel (PPP), people.
5. Payroll fund PPP, thousand rubles.
6. Fixed assets, thousand rubles.
7. Working capital, thousand rubles.
8. Material costs, thousand rubles.
9. Labor productivity, thousand rubles.
10. Costs per 1 ruble of commercial products, rub.
11. Capital productivity, rub.
12. Material productivity, rub.
13. Turnover of working capital, number of revolutions
14. Product profitability, %

In addition to the indicators provided in the company’s reports, I calculated the following indicators:

1. labor productivity (W) - has a very great importance, since in its essence it shows the cost of human labor for processing a unit of raw materials, and as an estimated economic indicator, it allows you to comprehensively determine the efficiency and level of organization of production at the enterprise. Labor productivity is determined by the formula:

- volume of products produced

- labor time costs

1. costs per 1 ruble of products produced - a general indicator that shows how many costs are incurred per 1 ruble of products, determined by the ratio of cost to revenue.
2. capital productivity - shows how many products the enterprise produces for each invested unit of fixed assets value, defined as the ratio of revenue to the cost of fixed assets.
3. material productivity - shows how many products were produced for each ruble of material resources consumed. We calculate by dividing revenue by the amount of material costs.
4. turnover of working capital - characterizes the number of turnovers made by working capital during the reporting period (year) and represents the ratio of the volume of products sold to the working capital standard.
5. Product profitability is a use of funds in which the organization not only covers its costs with income, but also makes a profit. Product profitability can be expressed by the formula: Profit remaining at the disposal of the enterprise multiplied by 100% divided by the total cost of products sold.

Having calculated all the indicators from the table data, we see that there was an increase in the sales volume of products, works, OJSC Gazprom in 2009, this figure amounted to 321,169 thousand rubles, and in 2011 already 784,926 thousand rubles.

Sales profit was in decline in 2010 and amounted to -20,796, but by 2011 it increased by 139,535 thousand rubles. and amounted to 171,743 thousand rubles.

Product costs increased in the period 2009-2011. by 406,112 thousand rubles. and amounted to 613,183 thousand rubles in 2011. (growth rate 145.89%).

The average number of workers of OJSC Gazprom in the period 2009-2011. from 184 to 237 people. The wage fund also increased: in 2010, compared to 2009, it increased by 6148.75 thousand rubles, in 2011, compared to the previous year, by 8193.5 thousand rubles. This indicates a socially oriented personnel policy of the enterprise. In this regard, labor productivity increased, the growth rate from 2010 to 2009 was 116.77%, and from 2011 to 2010 162.49%.

Fixed assets of OJSC Gazprom for the period 2009 - 2011. decreased and amounted to 79,485 thousand rubles in 2011. compared to 2009, 92988 thousand rubles. The deviations of 2010 from 2009 are -6706, and 2011 from 2010 are -6797.

Working capital for the entire period 2009-2011. tended to increase in 2010; they increased by 215,943 compared to 2009; in 2011, compared to 2010, they increased by 265,774 thousand rubles. and amounted to 846,453 thousand rubles.

The turnover of working capital was reduced by 2010 by -0.11 turnover, and by 2011 it was increased by 0.15 turnover.

Material costs increased in 2010 compared to the previous year by 93,827 thousand rubles, in 2011 they increased by 62,052 thousand rubles. and amounted to 346,671 thousand rubles. (growth rate was 121.80%)

Costs per 1 ruble of commercial products decreased; in 2010, the changes amounted to 0.09 compared to the previous year; in 2011, they amounted to -0.14 compared to 2010.

Capital productivity for the period 2009-2011 grew and the growth rate from 2010 to 2009 was 151.88%, and from 2010 to 2011 the growth rate was 188.35%.

Material productivity from 2009 to 2010 decreased by -0.1, but by 2001 it increased by 0.68 and amounted to 2.26 thousand rubles.

As for the profitability of products, in 2010 it decreased by 12.18 and amounted to 7.66%, in 2011 compared to 2010 it increased by 63.4% and amounted to 27.84%.

2.2 Analysis of indicators of the composition and structure of costs for the production of enterprise products

An analysis of the cost by the composition and structure of expenses is carried out to identify reserves for reducing unproductive costs and finding ways to improve production efficiency. Identifying “sick” cost items allows you to make management decisions regarding the size and composition of resources used, determine directions for a more in-depth analysis of their use, and study the possibilities and directions for intensifying production.

An analysis of production costs by economic elements is presented in Table 2.2.1.

From Table 2.2.1 it is clear that the largest share of costs in the cost structure of OJSC Gazprom Plant is occupied by material costs (66.46% in 2009), followed by labor costs, which amount to 18.07%. The smallest share in the structure of the cost of products (works, services) is occupied by depreciation of fixed assets (1.12%).

In general, during the analyzed period, production costs constantly increased: in 2010 - by 40.12%, and in 2011 - by 11.45%.

Table 2.2.1 - Analysis of costs by economic elements for 2009-2011.

Cost elements							Deviation
Material costs
Labor costs
Contributions for social needs
Depreciation of fixed assets
Other costs

The increase in cost occurred due to an increase in all cost elements in absolute terms. However, in relative terms, no significant changes are observed (in some categories there is even a decrease). The share of material costs decreased by 1.6% in 2010, and in 2011 it decreased by 3.61% compared to 2010, and by 7.19% compared to 2009. There was a decrease in the share of labor costs by 3.58% in 2010, and in 2011 there was an increase by 2.63% compared to 2010, and by 6.21% compared to 2009. Contributions for social needs over the three years have changed insignificantly in relative terms. The share of depreciation of fixed assets decreased significantly in 2010, in relative terms - by 0.9%. The share of other costs in 2011 increased by 16.78% compared to 2010 and by 18.68% compared to 2009.

The given actual cost structure allows us to conclude that this production is material-intensive. Consequently, an important direction for reducing production costs is to search for reserves to reduce material costs.

2.3 Factor analysis of the costs of production of the enterprise’s products

Analysis of costs per 1 rub. production is the main general indicator characterizing the cost and level of profitability of products. It provides a link between cost and profit, as an impersonal indicator that allows you to assess the dynamics of costs and analyze the factors of cost changes. Costs per 1 rub. products are influenced by factors such as structural changes in products, changes in costs themselves, and changes in prices for finished products.

The main factor influencing the change in costs per 1 rub. products is to reduce the cost of products. This factor concentrates all the enterprise’s efforts to reduce consumption rates, procurement costs of materials and semi-finished products, unproductive wage costs, complex and other expenses. Reducing costs as a result of reducing the cost of production itself is the merit of the enterprise. To analyze these factors, you need to have the following information:

Product volume (Q);

Cost of production (C);

Prices for 1 m 3 of products (Ps).

Costs per 1 rub. products are calculated using formula (1).

Costs per 1 rub. products =;

Analysis of costs per 1 ruble of commercial and sold products

Indicators				Growth rate, %
				2010 to 2009	2011 to 2010
Volume of commercial products, thousand rubles
Cost of commercial products, works, services, thousand rubles.
Volume of products, works, services sold, thousand rubles.
Cost of sold products, works, services, thousand rubles.
Costs per 1 ruble of sold products, works, services, kopecks.
Costs per 1 ruble of commercial products, works, services, kopecks.

According to the table, it can be seen that during the analyzed period there is an increase in the cost of sold products and work, however, the growth rate of the cost is less than the growth rate of the enterprise's sold products.

In 2011, we observed a decrease in costs per ruble of products sold due to the growth rate of production volumes and the implementation of work exceeding the growth rate of product costs.

Moreover, the growth rate of indicators in 2011 in relation to the previous one was: cost price 137.8%, volume of sold products 176.98%. Consequently, the conclusion is the following - there is an increase in the ratio of cost indicators and volume of products sold during 2011. As a result, the costs per 1 ruble of sold work products for the period 2009-2011. decreased by 0.28 kopecks. At the same time, in 2011, compared to last year, costs per 1 rub. work increased by 0.06 kopecks.

Thus, during the analyzed period, the cost per 1 ruble of products sold tends to decrease due to the rapid growth of income over the growth of costs.

As a result, for the period 2009-2011. the level of costs per ruble of marketable products decreased by 0.07 kopecks. The growth rate of production costs was lower than the growth rate of the cost of marketable products. This indicates that the reduction in production costs occurred with a decrease in unit costs of production and an increase in the share of highly profitable products in the volume of commercial output.

Dynamics of costs per 1 ruble of commercial products by cost elements for 2009-2011.

Cost element	Amount, thousand rubles			Costs per 1 ruble of commercial products, rub./r.
							Deviations
Commercial products
Material costs
Wage
Contributions to funds
Depreciation of fixed assets
Other costs
Full cost

So, in 2011 there was a decrease in costs by 1 ruble of commercial products compared to 2010.

At the same time, material costs in 2011 per 1 ruble of marketable products decreased by 10.43; other costs increased by 18.86%. Wages, social insurance contributions, and depreciation deductions per 1 ruble of marketable products decreased compared to these indicators for 2010.

Thus, JSC Gazprom Plant makes full use of the enterprise’s available material resources, since the reduction in costs per ruble of marketable products in 2011 is fully ensured by a reduction in the level of material costs. However, the enterprise needs to continue to take measures to increase the technical level of production (reducing costs for components, fuel, energy), as well as to improve the organization of production and labor, etc.

The level of organization of logistics has a direct impact on the production activities of the enterprise. The main task of OJSC "Gazprom Plant" in this matter is to regulate the process of complete and timely supply of production with the necessary components, semi-finished products, auxiliary materials and other material resources.

Analysis of the efficiency of material resources should be aimed at justifying plans for their savings and compliance with the norms of their consumption, at identifying internal production reserves for reducing the material intensity of products, saving material costs and thereby increasing the production volumes of OJSC Gazprom Plant.

Reserves for saving other expenses of OJSC Gazprom Plant should be identified on the basis of their factor analysis for each cost item through a reasonable reduction in the management staff, economical use of funds for business trips, postal and telegraphic and office expenses, reducing losses from damage to materials and finished products, payment for downtime, etc.

Factor analysis of the increase in production of the enterprise's products in 2009-2011.

Indicators				Deviations
1. Total cost, thousand rubles.
2. Commercial products (in current prices), thousand rubles.
3. Costs per 1 rub. commercial products, rub./r.
Analysis of the increase in production (in current prices) by factors: item 3 = item 1 / item 2
Full cost
Cost per 1 rub. commercial products

In 2010, costs per 1 ruble of marketable products increased by 0.1 ruble. During the same period, the cost of marketable products increased by 153,211 thousand rubles. compared to 2009. The increase in the volume of commercial output in 2010 was strongly positively influenced by an increase in costs; the increase in costs per ruble of commercial products had a negative impact (by 2376.2 thousand rubles) on the change in the enterprise's production volume.

In 2011, there was a decrease in costs per ruble of commercial products, which had a positive impact on the growth of commercial products (by 5106.7 thousand rubles), thus, the intensity of the use of costs increased.

The actual change in the cost of commercial output can be analyzed in two estimates (in prices in force in the reporting year and in average annual prices of the previous year).

As a result of such an assessment, it is possible to establish the degree of change in the level of costs per ruble of commercial output.

Analysis of costs per ruble of commercial output for 2009 -2010.

Indicators				Rel. deviation, %
		in 2009 prices	in 2010 prices	in comparable prices	in current prices

The table shows that in 2010 there was an increase in the reduction of costs for the production of marketable products compared to 2009, both in current and comparable prices.

Despite the difference in estimates, in each of the options the growth rate of production costs was higher than the growth rate of the cost of marketable products. This indicates that the increase in production costs occurred with an increase in unit production costs and a decrease in the share of highly profitable products in the volume of commercial output.

Analysis of costs per ruble of commercial output for 2010 -2011.

Indicators				Rel. deviation, %
		in 2010 prices	in 2011 prices	in comparable prices	in current prices
Actual cost of manufactured products, thousand rubles.
Actual output of commercial products, thousand rubles
Costs per ruble of commercial products, rub.
Reduced costs per ruble of marketable products, %

A slightly different picture is observed in the change in costs in 2011. Here there is a decrease in the costs of producing commercial products in current and comparable prices. That is, the rapid growth of commodity output above its cost occurred in current and comparable prices, on the basis of which we can conclude that the changes discussed above occurred under the influence, firstly, of a radical change in the structure of commercial products, and secondly, a decrease in the price level, with a faster reduction in the cost of actually produced products.

The general dynamics of changes in production costs for the entire period under review from 2009 to 2011 is their tendency to decrease in the context of a varying structure of marketable products.

In the three years under review, there was a decrease in costs per ruble of marketable products, which had a positive impact on the growth of marketable products in 2011, and the intensity of the use of costs increased.

Based on the analysis of the study of factors for increasing the intensification and efficiency of economic activity, the following should be noted.

Summarizing the data for three years, we can conclude that the change in costs per ruble of commercial products occurred under the determining influence of the price factor, there was also an increase with a tendency to slow down in the cost of commercial products and structural fluctuations in the composition of products, the role of which on the level of costs tended to decrease.

An important task at the enterprise is the development of measures to increase the efficiency of production of OJSC Gazprom Plant products based on cost reduction.
3 Ways to reduce the cost of production of enterprise products

The analysis results showed that the main reserves for reducing the cost of oil are:

Reducing the cost of fuel used directly in the technological process;

Increasing the volume of oil production due to more complete use of the production capacity of the enterprise.

Fuel economy is of significant importance in the cost of 1 ton of oil due to the high share of these costs in the cost of oil (37.9%). The use of your own steam source in the production of oils has a great advantage, namely, the operating mode is improved, the specific fuel consumption is reduced, which ultimately leads to a significant reduction in the cost of oils. But, on the other hand, having your own steam source is a relatively energy-intensive process, but for a large enterprise it is necessary.

As a result of converting an oil and oil plant to the use of its own steam source, not only the specific fuel consumption rate is reduced, but also its price. Calculation of the influence of factors on the change in the amount of fuel consumption per 1 ton of oil is given in table. 3.1.

The data in Table 3.1 shows that when Phoenixzavod LLC switches from “purchased” steam to producing its own steam, fuel costs per 1 ton of oil are reduced by 21.2 rubles. or by 17.5% (21.2/121.3 × 100), including due to a decrease in the specific consumption rate by 10.9 rubles. or by 9% (10.9/121.3 × 100), due to a price reduction of 10.3 rubles. or by 8.5% (10.3/121.3 × 100).

Table 3.1

Calculation of the influence of factors on the amount of fuel costs per 1 ton of oil

Material	Costs for “purchased” steam			Costs of producing your own steam			Deviation
	Specific consumption	Unit price, rub.	Amount per unit, rub.	Specific consumption	Unit price, rub.	Amount per unit, rub.	General (gr.7-gr.4)	Including due to
								norms (group 5- Gr.2)×gr.3	prices (group 6- Gr.3)×gr.5

The calculation of additional costs for depreciation of “own” steam is given in table. 3.2

Table 3.2

Calculation of additional costs for depreciation

Thus, when transferring an oil and oil plant from a “purchased” one to its own steam source, the cost reduction will be 3.4%.

Due to a decrease in production volume, only variable costs increase, while the amount of fixed costs, as a rule, does not change, as a result, the cost of production decreases.

Savings on semi-fixed costs due to an increase in production volume are determined by the formula:

E p = (UPR/V 0 - UPR/V 1),

where UPR is a conditionally constant part of overhead costs, rub.,

V 0 , V 1 - production volume, respectively, actual and planned.

Due to the planned increase in investment in capital construction, the demand for oils should increase. Consequently, Phoenixzavod LLC will be able to increase production volume and bring it to the maximum possible.

Savings on semi-fixed costs due to increased production volume will be:

E p = (105510000/1500000 - 105510000/2000000) = 17.6 rubles.

A summary calculation of the reserves for possible reduction in the cost of 1 ton of oil is given in table. 3.3.

Table 3.3

Summary calculation of reserves for reducing the cost of 1 ton of oil

Thus, when using the indicated reserves, the cost of 1 ton of oil will be 316.19 rubles. (351.90-35.71), i.e. will decrease by 10%, which will increase the competitiveness of the enterprise.

Conclusion

In a market economy, the costs of production and sales of products, which form the cost of production, are the most important indicator of the commercial activity of enterprises, characterizing the degree and quality of the use of labor and material resources, the results of the introduction of new technology, the rhythm of production, thriftiness in spending funds, and the quality of management. The cost of production is the initial basis for determining prices, and also has a direct impact on profits, the level of profitability and the formation of a national background - the budget.

In the domestic practice of cost management, for the purposes of planning, accounting and calculation, the costs of production are classified according to various criteria: by type of production, type of product, place of origin of costs, composition and economic content, etc. For practical use in a cost generation management system, it is advisable to use classification by elements and cost items.

In a market economy, the classification of costs in the domestic economy will be simplified and closer to foreign practice. In foreign practice, it is widely accepted to divide the production costs of an enterprise into constant, variable, gross and marginal. In developed countries, the method of determining production costs using a limited, reduced range of costing items is widely used. Costs include only variable costs.

Managing the costs of production and sales of products is a complex process, which in its essence means managing the entire activity of the enterprise, because covers the weight of the ongoing production processes. In domestic practice, production cost management is understood as a systematic process of forming the costs of production of all products and the cost of individual products, monitoring the implementation of tasks to reduce the cost of production, identifying reserves and reducing them. The main elements of the product cost management system are forecasting and planning, cost regulation, accounting and calculation, analysis and cost control. They all function in close interconnection.

Product cost analysis is an essential cost management tool. It is based on information from accounting, reporting, plans, and forecasts. The analysis of product costs was carried out on the database of Phoenixzavod LLC. The use of own steam is characterized by the presence of specialized high-performance equipment, comprehensive mechanization of the production process, a continuous production process, and a short technological cycle. All this makes it possible to ensure highly productive and rhythmic operation of the enterprise, to effectively use fixed production assets, material and labor resources, which contributes to achieving high labor productivity and low production costs.

In 2013, it is planned to industrially develop the production of Osp gear lubricant for Russian railways, water-based cutting fluids, greases and new brands of industrial oils for AVTOVAZ and other consumers.

Based on the prospects for the development of the market for industrial oils and lubricants, the main direction of development of the Company for 2012 and in the long term is to expand the range of produced lubricants that are efficient at elevated temperature, mastering the production of new semi-liquid complex calcium and lithium lubricants for the needs of the metallurgical industry and other industrial enterprises.

In addition, for non-ferrous metallurgy, metalworking and mechanical engineering enterprises it is planned to increase the range of oil and water-miscible coolants.

An analysis of the cost of oil is carried out in order to identify opportunities for a more rational use of production resources, reducing production and sales costs and ensuring profit growth.

The item-by-item analysis showed that at the analyzed plant, the actual costs for individual cost items turned out to be higher than planned for reasons beyond the enterprise's control due to the impact of external factors: rising prices and tariffs for material resources, especially fuel, inflation, decreased demand for oils. And due to internal factors, savings were achieved on all cost items. This positively characterizes the activity of the enterprise and indicates its ability to function effectively in market economic conditions. However, control over the safety of material assets in the warehouse should be strengthened in order to prevent unproductive expenses. The analysis results showed that the main reserves for reducing the cost of oil are:

• reduction in costs for fuel used directly in the technological process due to the high share of these costs (37.9%), which is explained by the peculiarities of the technological process;
• increasing the volume of oil production due to more complete use of the production capacity of the enterprise.

Due to the planned increase in investment in capital construction, the demand for oils should increase. Consequently, the plant will be able to increase its output and bring it to the maximum possible.

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An important indicator characterizing the economic efficiency of production of any organization is the cost of production. Financial results and financial condition directly depend on its value. Reducing production costs is the most important factor in the further development of production, increasing profits and improving the financial condition of the organization. Cost is a monetary expression of the costs of production. The difference between cost and costs in general is that costs can be incurred by an organization, but not included in the cost of production, for example, capital costs or costs for the acquisition of fixed assets.

The main purpose of production cost analysis products is to identify and evaluate cost reduction reserves.

Main tasks analysis are as follows:

• - analysis of production costs by economic elements and costing items;
• - analysis of direct and indirect costs;
• - analysis of the cost of certain types of products;
• - analysis of costs per 1 rub. product release;
• - analysis of variable and fixed costs;
• - identifying reserves for reducing production costs.

Sources of information for analysis are: business plan, planned and reporting calculations, a report on the costs of production and sales of products, statistical reporting data, data from synthetic and analytical accounts for accounting for production costs (accounts 20, 23, 26, etc.), primary documents for accounting for materials, fixed assets , staff, etc.

Analysis of production costs by economic elements and costing items. In the process of analysis, the composition and structure of production costs, as well as its changes during the reporting period by cost elements and costing items, are determined and assessed. At the same time, the proportion of individual cost elements in the total amount of costs and their changes during the reporting period are studied, which makes it possible to assess the rationality of such a structure, as well as determine production capacity(capital-intensive, labor-intensive, material-intensive, etc.). Presentation of costs by economic elements is typical for any industry, area, or type of activity. Production costs by economic elements are aggregated, which does not allow for a detailed analysis and assessment of them objectively, therefore, special attention is paid to the analysis of the composition and structure of costs by costing items. In the process of analysis, those items are identified for which savings or cost overruns have occurred, and complex items are also studied in depth, such as, for example: general business expenses, general production expenses, commercial expenses, etc.

Elements of production costs are:

Material costs;

• - wage fund;
• - contributions for social needs;
• - depreciation;
• - other expenses.

Let us analyze costs by economic elements using a conventional digital example based on the data in Table. 4.4.1.

Table 4.4.1

Analysis of the composition and structure of costs by economic elements

Elements	Previous		Reporting period				Absolute deviations, +, -
							fact from the previous period	fact from plan
1. Material costs
2. Payroll fund
3. Contributions to social insurance authorities
4. Depreciation
5. Other expenses
Total costs

Based on the results of the analysis, we can conclude that there is an actual increase in production costs compared to the plan by 17,640 thousand rubles. and compared to the previous period by 18,673 thousand rubles. The deviation of actual data from planned data in the direction of overexpenditure is observed for all elements of costs, with the largest increase observed for other expenses (as a rule, they include administrative and commercial expenses). As for the structure of cost elements, it is clear that production is material-intensive, since the share of material costs in the total cost is 41.9%. Deviations between the actual structure and the planned structure are not significant, with the exception of other expenses, the share of which increased by 2.8%. Therefore, it is necessary to analyze these expenses separately (but for the items of administrative and commercial expenses), to establish and eliminate the reasons for such an increase in other expenses.

Standard costing items include the following main articles:

• - raw materials and materials (less returnable waste);
• - purchased products and semi-finished products;
• - fuel and energy for technological purposes;
• - basic salary of production workers;
• - additional wages for production workers;
• - contributions for social insurance and security;
• - expenses for preparation and development of new production facilities;
• - costs of maintaining and operating equipment;
• - shop expenses;
• - general running costs;
• - losses from marriage;
• - other production costs;
• - commercial expenses (selling expenses).

Let us similarly analyze the costing items using a conventional digital example according to the data in Table. 4.4.2.

Table 4.4.2

Analysis of the composition and cost structure of costing items

Expenditures	Previous period		Reporting period				Absolute deviations, +, -
							fact from the previous period
Raw materials
Purchased products and semi-finished products
Fuel and energy for technological purposes
Total direct material costs
Basic salary for production workers
Additional salary for production workers
Social insurance and security contributions

Expenditures	Previous period		Reporting period				Absolute deviations, +, -
							fact from the previous period
Total direct labor costs
Expenses for preparation and development of new production facilities
Expenses for maintenance and operation of equipment
Shop expenses
General economic
Losses from marriage
Other production costs
Total production cost
Selling expenses (selling expenses)
Total total cost

The results of the analysis show that the actual total cost increased by 17,640 thousand rubles. compared to the plan and compared to the previous period by 18,673 thousand rubles. This is negative factor when evaluating activities. Overspending is caused by items such as direct material and direct labor costs. It is necessary to determine the reasons for such overspending. This may be due to increased prices for materials, changes in material consumption rates for production, increased wages, increased production volumes and other reasons. As for the cost structure, we can say that production is material-intensive, since the share of material costs in the total value of all costs is maximum (44% according to plan and 41.9% in fact). Deviations of the actual structure from the planned one are insignificant.

Particular attention is paid during the analysis comprehensive, multi-element articles, such as general production, general business expenses, expenses for the preparation and development of new types of products, losses from defects and commercial expenses (selling expenses).

At the same time, the factors of their change are analyzed and assessed. For example, the main factors of change general expenses are the following:

• - changes in the number and payroll of management personnel;
• - changes in the cost of fixed assets for general economic purposes and depreciation rates;
• - changes in travel expenses;
• - changes in the scope of work and their cost for conducting tests and experiments;
• - changes in the number and wages of security and fire protection, etc.

Let us analyze general business expenses using a conventional digital example according to the data in Table. 4.4.3.

Table 4.43

Analysis and assessment of general business expenses

	Previous period		Reporting period				Absolute deviations, +, -
							fact from the previous period	fact from plan
Salaries of management personnel with social insurance contributions
Depreciation of fixed assets for general purposes
Travel expenses
Security costs
Expenses for training and advanced training of personnel

General expenses items	Previous period		Reporting period				Absolute deviations, +, -
							fact from the previous period	fact from plan
Health and Safety Expenses
Costs for maintaining passenger vehicles
Payment for downtime due to the fault of the enterprise
Other general expenses
Total general expenses

Based on the results of the analysis, we can conclude that there is an actual cost overrun compared to the plan by 2,530 thousand rubles. and compared to the previous period - by 2,760 thousand rubles, which is a negative factor when assessing activities. This is mainly caused by an increase in the salaries of management personnel and payment for downtime due to the fault of the enterprise.

The analysis is carried out similarly overhead costs in the context of nomenclature articles.

Let us carry out the analysis using a conditional digital example based on the data in Table. 4.4.4.

Table 4.4.4

Analysis and assessment of overhead costs

According to the results of the analysis, it is clear that in general there is an overspending of 440 thousand rubles. This is primarily due to an increase in equipment repair costs by 120 thousand rubles. and an increase in expenses for repairs of buildings and structures by 240 thousand rubles. The reasons for such overspending may be increased prices for repair materials and increased costs of repair work. The increase in depreciation could be caused by the commissioning of new equipment. Maintenance and operating costs include wages of equipment maintenance workers, the cost of lubricants and cleaning materials, and the cost of auxiliary production services. These costs could be reduced by reducing the number of support workers and reducing material consumption rates.

Also in the analysis process attention is paid to expenses for the preparation and development of new types of products, new industries. These costs are studied and assessed in the context of each nomenclature item. At the same time, the composition and structure of these expenses are determined and assessed, and the reasons for deviations from the plan are identified. Let us carry out the analysis using a conditional digital example based on the data in Table. 4.4.5.

Table 4.4.5

Analysis and assessment of costs for the preparation and development of new types of products

Based on the results of the analysis, it is clear that the organization has allowed cost overruns on all items, excluding the design of tooling (here there is a decrease of 20 thousand rubles). The largest cost overrun is observed for testing a pilot batch of products by 350 thousand rubles, which may be due to additional testing of products.

During the analysis, special attention is paid to the indicator losses from marriage. This indicator is indirect for assessing the quality of products. The cost and level of product defects are not only indicators of product quality, but also an important characteristic of the technical equipment of production, labor organization, and worker qualifications. At the same time, an in-depth analysis of losses from defects is carried out and the following indicators are determined:

• - cost of finally rejected products;
• - materials for correcting defects;
• - wages of workers to correct marriages;
• - expenses for correcting the defect;
• - the amount of deductions from those responsible for the marriage;

cost of waste at the price of possible use, etc.