In the reporting year, the cost of commercial products amounted to. Production cost

Practical lesson № 10

State budgetary educational institution

middle vocational education

"College of Communications No. 54"

Panina Daria Viktorovna

economics teacher

academic discipline

ECONOMY OF THE ORGANIZATION

Practical work

Topic: "Calculation of the cost of a unit of income"

Topic of the lesson :
Task execution time: 90 minutes.
Purpose of the lesson: calculate the cost price, calculation, cost structure, individual cost items, savings from cost reduction
List of funds used in the performance of work: Teacher's handout (tasks).

The main sources of literature used:

V. D. Gribov, V. P. Gruzinov, V. A. Kuzmenko Economics of an organization (enterprise) – tutorial- 5th ed., Sr. - M: KNORUS, 2012 - 408 p.

L. N. Chechevitsyna, O. N. Tereshchenko Workshop on enterprise economics - Ed. 2nd, Rostov-on-Don: Phoenix, 209. - 250p.

Exercise:

to group costs according to various criteria, calculate the cost, costing, cost structure, individual cost items, savings from cost reduction.Organizational part: Preparation of the workplace, explanation of the order of work - 20 minutes
Practical part: Problem solving - 70 minutes

Methodical instructions:
Cost of products (works, services) - these are the costs (production costs) expressed in monetary terms for the means of production consumed in the manufacture of products, the wages of workers, services of other enterprises, the costs of selling products, as well as the costs of managing and servicing production, i.e. these are the costs of the enterprise, expressed in monetary terms, for the production and sale of products (works, services).

Grouping costs by costing items.

№ p/n

Task number 1.(sample)
The output of product A is 500 units, the cost of materials per unit. ed. - 120 rubles, basic salary for annual output - 130,000 rubles, additional salary - 10%, payroll - 26%. The release of product B is 250 units, the cost of materials per unit. ed. - 380 rubles, the basic salary for the annual output - 80,000 rubles. General business expenses for ed. A - 50%, according to ed. B - 35%, from direct costs. Non-manufacturing costs for ed. A - 5%, according to ed. B - 7% of the production cost. Decision: MZ (A) \u003d 500 units. x 120 rub. = 60,000 rubles; MZ (B) = 250 units. x 380 rub. = 95,000 rubles.
Zz / pl (A) \u003d (130,000 + 10%) + 26% \u003d 180,180 rubles; Zz / pl (B) \u003d (80,000 + 10%) + 26% \u003d 110,880 rubles.
Zpr (A) \u003d 60,000 rubles. + 180 180 rub. = 240 180 rubles. Zpr (B) \u003d 95,000 rubles. + 110 880 rub. = 205,880 rubles.
Rtot. (A) = 240,180 rubles. x 50% = 120,090 rubles. Rtot. (B) = 205,880 rubles. x 35% = 72,058 rubles.
Spr(A) = 240,180 rubles. + 120 090 rub. = 360 270 rubles. Sp(B) = 205,880 rubles. + 72 058 rub. = 277,938 rubles. Zvnepr. (A) \u003d 360,270 rubles. x 5% \u003d 18013, 5 rubles. Zvnepr. (B) = 277,938 rubles. x 7% = 19456 rubles.
7. Full cost: Sp(A) = 360,270 rubles. + 18013.5 rubles. = 378,283.5 rubles. Sp(B) = 277,938 rubles. + 19456 rub. = 297,394 rubles. Task number 2.(sample)
In the reporting year, the cost of production for post offices amounted to 450.2 million rubles, which determined the cost of 1 ruble. products - 0.89 rubles. In the planned year, the cost of 1 rub. products are set at 0.85 rubles. The volume of production will be increased by 8%. Determine the cost of production of the planned year.

Decision:

Vtp = Stp / Z1rtp

Vtp (otch) \u003d 450.2 million rubles. / 0.89 rub. = 505, 843 million rubles

Vtp (pl) \u003d 505.843 million rubles. + 8% = 546.31 million rubles

Stp \u003d Vtp x Z1rtp;

Stp = 546.31 million rubles. x 0.85 rub. = 464.364 rubles.

Practical lesson

Topic of the lesson : Solving situational problems for calculating the cost and percentage of reduction in the cost of a unit of income

Handout:

Task number 1. Determine the total cost of item A and item B for post offices.
Task number 2.
Task number 3. Task number 4.

Task number 5.

№ p/n

Answers to tasks.

Task number 1.
Determine the total cost of item A and item B for post offices. The output of product A is 150 units, the cost of materials per unit. ed. - 370 rubles, basic salary for annual output - 850,000 rubles, additional salary - 10%, payroll - 26%. The release of product B is 800 units, the cost of materials per unit. ed. - 540 rubles, the basic salary for the annual output - 960,000 rubles. General business expenses for ed. A - 60%, according to ed. B - 45%, from direct costs. Non-manufacturing costs for ed. A - 2%, according to ed. B - 5% of the production cost.
Decision: 1. The total cost of products for post offices is defined as the sum of all cost items for the production and marketing of products. First, let's define the costs: MZ (A) \u003d 150 units. x 370 rub. = 55,500 rubles; MZ (B) = 800 units. x 540 rub. = 432,000 rubles. 2. Calculate labor costs: Zz / pl (A) \u003d (850,000 + 10%) + 26% \u003d 1,178,100 rubles; Zz / pl (B) \u003d (960,000 + 10%) + 26% \u003d 1,330,560 rubles.
3. Direct costs for products: Zpr (A) \u003d 55,500 rubles. + 1 178 100 rub. = 1,233,600 rubles. Zpr (B) \u003d 432,000 rubles. + 1 330 560 rub. = 1,762,560 rubles.
4. General business expenses: Rtot. (A) = 1,233,600 rubles. x 60% = 740,160 rubles. Рtot. (B) = 1,762,560 rubles. x 45% = 793,152 rubles.
5. Production cost: Sp(A) = 1,233,600 rubles. + 740 160 rub. = 1,973,760 rubles. Sp(B) = 1,762,560 rubles. + 793 152 rub. = 2,555,712 rubles.
6. Non-manufacturing costs: Zvnepr. (A) \u003d 1,973,760 rubles. x 2% \u003d 39,475.2 rubles. Zvnepr. (B) = 2,555,712 rubles. x 5% = 127,785.6 rubles.
7. Full cost: Sp(A) = 1,973,760 rubles. + RUB 39,475.2 = 2,013,235.2 rubles. Sp(B) = 2,555,712 rubles. + RUB 127,785.6 = 2,683,497.6 rubles.

Task number 2.
In the reporting year, the cost of production for post offices amounted to 580.2 million rubles, which determined the cost of 1 ruble. products - 0.75 rubles. In the planned year, the cost of 1 rub. products are set at 0.70 rubles. The volume of production will be increased by 6%. Determine the cost of production of the planned year.
Decision:

value terms

Vtp = Stp / Z1rtp

Vtp (otch) \u003d 580.2 million rubles. / 0.75 rub. = 773.60 million rubles

2. Determine the volume of marketable products in the planned year:

Vtp (pl) \u003d 773.60 million rubles. + 6% = 820.016 million rubles

3. The cost of marketable products is determined as the product of the volume of marketable products and costs per 1 rub. commercial products:
Stp \u003d Vtp x Z1rtp;

Stp = 820.016 million rubles. x 0.70 rub. = 574.011 million rubles

Task number 3.
Determine the production cost of the product if:

material costs - 8000 rubles. the basic salary for the product - 300 rubles. additional wages - 10% payroll - 26% equipment maintenance and operation costs - 5% of direct costs shop expenses - 120% of equipment maintenance costs general business expenses - 40% of shop expenses.Decision: 300r. x 10% = 30r. 300r. x 26% \u003d 78 rubles.

Let's define direct costs: 8000r. + 300 rub. + 30 rub. + 78 rub. = 8408r.

Determine the costs of maintaining and operating the equipment: 8408r. x 5% \u003d 420.4 rubles.

Let's determine the workshop costs: 420.4 rubles x 120% = 504.48 rubles. 504.48 rubles x 40% = 201.79 rubles.

Let's determine the production cost of the product: 8408r. + 420.4 rubles. + 504.48 rub. + 201.79 rub. = 9534.67 rubles.
Task number 4.
Determine the total cost of the product, if the consumption of material per unit of product is 40 kg, the price of 1 ton is 1500 rubles, waste - 2 kg - is sold at a price of 2000 rubles. for 1 ton. The basic salary of production workers for one product is 20 rubles, additional wages - 10%, payroll charges - 26%. Expenses for the maintenance and operation of equipment - 120 rubles. for one product. Shop expenses - 30% of the cost of basic wages, general business expenses - 50% of shop costs. Non-production costs - 100% of general business expenses.
Decision:

Determine the cost of materials: 0.040t x 1500r. = 60r.

Let's determine the cost of returnable waste: 0.002t x 2000 rub. = 4r.

Let's define additional wages: 20 rub. x 10% = 2p.

Define payroll: 20 rub. x 26% \u003d 5.2 rubles.

Let's define direct costs: 60 rub. - 4 p. + 20 rub. + 2p. + 5.2 rubles. = 83.2 rubles.

Let's determine the workshop costs: 20 rub. x 30% = 6r.

Let's define general expenses: 6r. x 50% = 3p.

Define non-manufacturing costs: 3r. x 100% = 3p.

Determine the total cost of the product: 83.2 rubles + 120 rub. + 6r. + 3r. + 3r. = 215.2 rubles.
Task number 5.
Determine the total cost of the product, the cost of the entire issue, manufactured in the amount of 200 units, using the data in the table:

№ p/n

Decision:

№ p/n

The plan for the cost of production is one of the most important sections of the plan for the economic and social development of the enterprise. Planning the cost of production at an enterprise is very important, as it allows you to know what costs the enterprise will need to produce and sell products, what financial results can be expected in the planning period. The production cost plan includes the following sections:

1. Estimate of costs for the production of products (compiled according to economic elements).

2. The cost of all marketable and sold products.

3. Planned cost estimates for individual products.

4. Calculation of cost reduction of marketable products according to technical and economic factors.

The most important quality indicators of the plan for the cost of production are:

the cost of commercial and sold products;

unit cost of the most important types of products;

costs for 1 rub. commercial products;

percentage of cost reduction by technical and economic factors;

percent reduction in the cost of compared products.

Production Cost Estimate is compiled without intra-factory turnover based on the calculation for each element and is the main document for the development financial plan. It is compiled for the year with the distribution of the entire amount of expenses by quarters.

The costs of raw materials, basic and auxiliary materials, fuel and energy in the cost estimate are determined primarily for the production program based on the planned volume, norms and prices.

The total amount of depreciation deductions is calculated on the basis of the current norms for groups of fixed assets. Based on the cost estimate, the costs for the entire gross and commodity output are determined. Production costs gross output are determined from the expression

VP \u003d Sp - Zn.v

where Sp - production costs according to the estimate;

Zn.v - costs not included in the gross output.

Production costs marketable products determined by the formula

TP \u003d VP ± (n + n),

where n is the change in the remains of semi-finished products of their manufacture;

n - change in work in progress;

± - the increase in terms is subtracted, the reduction is added.

Cost of goods sold represents the full cost of marketable products minus the increase plus the decrease in the cost of the balance of unsold products in the planned period.

Calculation unit cost is called calculation. Calculations are estimated, planned, normative.

Estimated costing is compiled for products or orders that are performed on a one-time basis.

Standard cost estimate(annual, quarterly, monthly) is compiled for the mastered products provided for by the production program.

Normative costing reflects the level of the cost of production, calculated according to the cost norms in force at the time of its compilation. It is compiled in those industries where there is a normative accounting for production costs.

Methods of planning the cost of production. In practice, two methods of planning the cost of production are most widely used: normative and planning according to technical and economic factors. As a rule, they are used in close relationship.

The essence of the normative method lies in the fact that when planning the cost of production, the norms and standards for the use of material, labor and financial resources, i.e. regulatory framework of the enterprise.

The method of planning the cost of production by technical and economic factors is more preferable than normative method, since it allows you to take into account many factors that will most significantly affect the cost of production in the planning period. This method takes into account the following factors:

1) technical, i.e. implementation at the enterprise in the planned period new technology and technology;

2) organizational. These factors are understood as the improvement of the organization of production and labor at the enterprise in the planned period (deepening of specialization and cooperation, improvement of the organizational structure of enterprise management, introduction of a brigade form of labor organization, NOT, etc.);

3) change in the volume, range and range of products;

4) the level of inflation in the planning period;

5) specific factors that depend on the characteristics of production. For example, for mining enterprises - a change in the mining and geological conditions for the development of minerals; for sugar factories - change in the sugar content of sugar beets.

All these factors ultimately affect the volume of output, labor productivity (production), changes in norms and prices for material resources.

To determine the amount of change in the cost of production in the planned period due to the influence of the above factors, the following formulas can be used:

a) change in the value of the cost of production from changes in labor productivity (D Spt):

where J cp is the index of the average wages;

J Fri - index of labor productivity (production);

J zp - the share of wages with deductions for social needs in the cost of production;

b) change in the value of the cost of production from a change in the volume of production (D С V):

where J yn - index of conditionally fixed costs;

J V - production volume index;

Jy p - the share of semi-fixed costs in the cost of production;

c) change in the value of the cost of production from changes in the norms and prices for material resources (D Sn.ts):

where J n - index of norms for material resources;

J - price index for material resources;

J m - share material resources in the cost of production.

The total value of the change in the cost of production in the planned period will be (D C total):

We will show the methodology for planning the cost of production by technical and economic factors using a conditional example.

Example. During the reporting year, the volume of marketable output at the enterprise amounted to 15 billion rubles, its cost - 12 billion rubles, including wages with contributions for social needs - 4.8 billion rubles, material resources - 6.0 billion rubles. Semi-fixed costs in the cost of production amounted to 50%. In the planning period, it is envisaged, through the implementation of the plan of organizational and technical measures, to increase the volume of marketable output by 15%, increase labor productivity by 10%, and average wages by 8%. The consumption rates of material resources will decrease by an average of 5%, while their prices will increase by 6%.

Determine the planned cost of commercial products and planned costs for 1 rub. commodity products.

Decision

1. Determine the cost of 1 rub. marketable products in the reporting period:

12:15 = 0.8 rub.

2. We calculate the planned costs for the release of marketable products, if in the planning period the costs of 1 rub. of marketable products remained at the level of the reporting period:

15 1.15 0.8 = 13.8 billion rubles.

3. We determine the amount of change in the cost of production due to the implementation of organizational and technical measures in the planned period:

a) by increasing labor productivity

i.e. due to this factor, the cost of production will decrease by 0.8%;

b) by changing the volume of production

those. due to this factor, the cost of production will decrease by 6.5%;

c) due to changes in norms and prices for material resources

those. due to this factor, the cost of production will increase by 0.35%.

The total value of the reduction in the cost of production due to the influence of all factors will be:

4. Determine the planned cost of production:

13.8 0.9305 = 12.84 billion rubles

5. We determine the planned costs for 1 rub. commercial products:

12.84: 17.25 \u003d 0.74 rubles,

where 17.25 is the planned volume of marketable output (15 x 1.15). Thus, the cost of 1 rub. marketable products decreased by 7.5% (0.74: 0.8 x 100 = 92,5%).

The most important indicators expressing the cost of production are the cost of all commercial products, the cost of 1 ruble of commercial products, the cost of a unit of production.

The sources of information for the analysis of the cost of production are: form 2 "" and form 5 Appendix to the balance sheet annual report enterprises, commodity production cost estimates and cost estimates certain types products, consumption rates of material, labor and financial resources, cost estimates for the production of products and their actual implementation, as well as other accounting and reporting data.

As part of the cost of production, variable and conditionally fixed costs (costs) are distinguished. Value variable costs changes with a change in the volume of products (works, services). Variables include material costs for production, as well as piecework wages of workers. The amount of semi-fixed costs does not change with a change in the volume of production (works, services). Fixed costs include depreciation, rent of premises, hourly wages of administrative and managerial and maintenance personnel, and other costs.

So, the task of the business plan for the cost of all marketable products has not been completed. The above-plan increase in the cost of production amounted to 58 thousand rubles, or 0.29% of the plan. This happened due to comparable marketable products. (Comparable products are not new products, which was already issued in the previous period, and therefore its release in the reporting period can be compared with the previous period).

Then it is necessary to establish how the plan was fulfilled for the cost of all marketable products in the context of individual costing items and determine which items have savings, and which ones have overruns. Let's present the relevant data in Table 1.

Table 1. (thousand rubles)

Indicators	The total cost of actually manufactured products		Deviation from the plan
	at the planned cost of the reporting year	at the actual cost of the reporting year	in thousand rubles
	at the planned cost of the reporting year	at the actual cost of the reporting year	in thousand rubles	to the plan for this article	to the full planned cost
Raw materials
Returnable waste (deductible)
Purchased products, semi-finished products and services of cooperative enterprises
Fuel and energy for technological purposes
Basic wages of key production workers
Additional wages for key production workers
Deductions for insurance
Expenditures for the preparation and development of the production of new products
Costs for the maintenance and operation of equipment
General production (general shop) expenses
General business (general factory) expenses
Loss from marriage
Other operating expenses
Total production cost of marketable products
Selling expenses (sales expenses)
Total total cost of commercial products: (14+15)

As you can see, the increase in the actual cost of commercial products compared to the planned one is caused by overspending of raw materials and materials, additional wages of production workers, an increase against the plan of other production costs and the presence of losses from marriage. For the rest of the calculation items, savings take place.

We considered the grouping of the cost of production by costing items (cost items). This grouping characterizes the purpose of the costs and the place of their occurrence. Another grouping is also used - according to homogeneous economic elements. Here, the costs are grouped by economic content, i.e. regardless of their intended purpose and the place where they are spent. These elements are as follows:

material costs;
labor costs;
deductions for insurance;
depreciation of fixed assets (funds);
other costs (depreciation of intangible assets, rent, mandatory insurance payments, interest on bank loans, taxes included in the cost of production, deductions to off-budget funds, travel expenses, etc.).

When analyzing, it is necessary to determine the deviations of the actual production costs by elements from the planned ones, which are contained in the estimate of production costs.

So, the analysis of the cost of production in the context of cost items and homogeneous economic elements allows you to determine the amount of savings and overspending for certain types of costs and contributes to the search for reserves to reduce the cost of production (works, services).

Cost analysis for 1 ruble of marketable products

- a relative indicator that characterizes the share of the cost in the wholesale price of products. It is calculated according to the following formula:

Costs per 1 ruble of marketable products is the total cost of a marketable product divided by the cost of a marketable product at wholesale prices (without value added tax).

This indicator is expressed in kopecks. It gives an idea of how many kopecks of costs, i.e. the cost price, falls on each ruble of the wholesale price of products.

Initial data for analysis.

Costs per 1 ruble of marketable products according to the plan: 85.92 kopecks.

Costs per 1 ruble of actually produced marketable products:

according to the plan recalculated for the actual output and range of products: 85.23 kopecks.
actually in the prices in force in the reporting year: 85.53 kopecks.
actually in the prices accepted in the plan: 85.14 kopecks.

On the basis of these data, we determine the deviation of the actual costs per 1 ruble of marketable output in prices in effect in the reporting year from the costs according to the plan. To do this, subtract line 1 from line 2b:

85,53 — 85,92 = - 0.39 kopecks.

So, the actual figure is less than planned by 0.39 kopecks. Let's find influence individual factors for this deviation.

To determine the impact of a change in the structure of output, we compare the costs according to the plan, recalculated for the actual output and range of products, and the costs according to the plan, i.e. lines 2a and 1:

85.23 - 85.92 \u003d - 0.69 kop.

It means that by changing the structure of products the analyzed indicator has decreased. This is the result of an increase in the share of more profitable types of products that have a relatively low level of costs per ruble of products.

We will determine the impact of changes in the cost of individual types of products by comparing the actual costs in prices accepted in the plan with the planned costs recalculated for the actual output and range of products, i.e. lines 2c and 2a:

85.14 - 85.23 \u003d -0.09 kop.

So, by reducing the cost of certain types of products the indicator of costs per 1 ruble of marketable products decreased by 0.09 kopecks.

To calculate the impact of changes in prices for materials and tariffs, we divide the amount of change in cost due to changes in these prices by actual marketable products at wholesale prices adopted in the plan. In the example under consideration, due to the increase in prices for materials and tariffs, the cost of commercial products increased by + 79 thousand rubles. Consequently, the cost of 1 ruble of marketable output due to this factor increased by:

(23,335 thousand rubles - actual marketable products in wholesale prices adopted in the plan).

The influence of changes in wholesale prices for the products of this enterprise on the cost indicator for 1 ruble of marketable products will be determined as follows. First, let's determine the overall influence of 3 and 4 factors. To do this, we compare the actual costs per 1 ruble of marketable output, respectively, in the prices in force in the reporting year and in the prices adopted in the plan, i.e. lines 2b and 2c, we determine the impact of price changes on both materials and products:

85.53 - 85.14 = + 0.39 kop.

Of this value, the impact of prices on materials is + 0.33 kopecks. Consequently, the impact of product prices accounts for + 0.39 - (+ 0.33) = + 0.06 kopecks. This means that the decrease in wholesale prices for the products of this enterprise increased the cost of 1 ruble of marketable products by + 0.06 kopecks. The total influence of all factors (balance of factors) is:

0.69 kop. - 0.09 kop. + 0.33 kop. + 0.06 kop. = - 0.39 kop.

Thus, the decrease in the indicator of costs per 1 ruble of marketable output took place mainly due to a change in the structure of output, as well as due to a decrease in the cost of certain types of products. At the same time, the increase in prices for materials and tariffs, as well as the decrease in wholesale prices for the products of this enterprise increased the costs by 1 ruble of marketable products.

Material cost analysis

The main place in the cost of industrial products is occupied by material costs, i.e. costs for raw materials, materials, purchased semi-finished products, components, fuel and energy, equated to material costs.

Specific gravity material costs accounts for about three quarters of production costs. It follows that the saving of material costs to a decisive extent ensures a reduction in the cost of production, which means an increase in profits and an increase in profitability.

The most important source of information for analysis is the calculation of the cost of production, as well as the calculation of individual products.

The analysis begins with a comparison of the actual material costs with the planned ones, adjusted for the actual volume of production.

Material costs at the enterprise increased in comparison with their envisaged value in the amount of 94 thousand rubles. This increased the cost of production by the same amount.

Three main factors influence the amount of material costs:

change in the specific consumption of materials per unit of production;
change in the procurement cost of a unit of material;
replacing one material with another material.

1) The change (reduction) in the specific consumption of materials per unit of production is achieved by reducing the material consumption of products, as well as by reducing the waste of materials in the production process.

The material consumption of products, which is the share of material costs in the price of products, is determined at the stage of product design. Directly in the course of the current activity of the enterprise, the reduction in the specific consumption of materials depends on the reduction in the amount of waste in the production process.

There are two types of waste: returnable and non-returnable. Returnable waste materials are further used in production, or sold to the side. Irrevocable waste is not subject to further use. Returnable waste is excluded from production costs, since it is again added to the warehouse as materials, but waste is received not at the price of full value, i.e. raw materials, and at their price possible use, which is much smaller.

Consequently, the violation of the specified specific consumption of materials, which caused the presence of excess waste, increased the cost of production by the amount:

57.4 thousand rubles - 7 thousand rubles. = 50.4 thousand rubles.

The main reasons for changing the specific consumption of materials are:

a) change in material processing technology;
b) change in the quality of materials;
c) replacement of missing materials with other materials.

2. Change in the procurement cost of a unit of material. The procurement cost of materials includes the following main elements:

a) the wholesale price of the supplier (purchase price);
b) transportation and procurement costs. The value of the purchase prices for materials does not directly depend on the current activities of the enterprise, and the value of transportation and procurement costs depends, since these costs are usually borne by the buyer. They are influenced by the following factors: a) changes in the composition of suppliers located at a distance from the buyer different distances; b) changes in the method of delivery of materials;
c) changes in the degree of mechanization of loading and unloading operations.

The wholesale prices of suppliers for materials increased by 79 thousand rubles against those provided for by the plan. So, the total increase in the procurement cost of materials due to the growth of wholesale prices of suppliers for materials and the increase in transport and procurement costs is 79 + 19 = 98 thousand rubles.

3) the replacement of one material with another material also leads to a change in the cost of materials for production. This can be caused by both different specific consumption and different procurement costs of the replaced and replacing materials. The influence of the replacement factor will be determined by the balance method, as the difference between the total deviation of actual material costs from planned ones and the influence of already known factors, i.e. specific consumption and procurement cost:

94 - 50.4 - 98 \u003d - 54.4 thousand rubles.

So, the replacement of materials led to savings in the cost of materials for production in the amount of 54.4 thousand rubles. Substitutions of materials can be of two types: 1) forced replacements that are unprofitable for the enterprise.

After considering the total amount of material costs, the analysis should be detailed by individual types of materials and by individual products made from them in order to specifically identify ways to save various kinds materials.

Let us determine the influence of individual factors on the cost of material (steel) for product A using the difference method:

Table No. 18 (thousand rubles)

The influence on the amount of material costs of individual factors is: 1) change in the specific consumption of material:

1.5 * 5.0 = 7.5 rubles.

2) change in the procurement cost of a unit of material:

0.2 * 11.5 \u003d + 2.3 rubles.

The total influence of the two factors (balance of factors) is: +7.5 + 2.3 = + 9.8 rubles.

So, the excess of the actual costs of this type of material over the planned ones is caused mainly by the overplanned specific consumption, as well as an increase in the procurement cost. Both should be viewed negatively.

The analysis of material costs should be completed by calculating the reserves for reducing the cost of production. At the analyzed enterprise, the reserves for reducing the cost of production in terms of material costs are:

elimination of the reasons for the occurrence of excess returnable waste materials in the production process: 50.4 thousand rubles.
reduction of transportation and procurement costs to the planned level: 19 thousand rubles.
implementation of organizational and technical measures aimed at saving raw materials and materials (there is no reserve amount, since the planned measures have been fully implemented).

Total reserves for reducing the cost of production in terms of material costs: 69.4 thousand rubles.

Payroll cost analysis

When analyzing, it is necessary to assess the degree of validity of the forms and systems of remuneration used at the enterprise, check compliance with the savings regime in spending money on wages, study the ratio of growth rates of labor productivity and average wages, and also identify reserves for further reducing the cost of production by eliminating the causes unproductive payments.

The sources of information for analysis are product cost estimates, data statistical form labor report f. No. 1-t, application data to the balance f. No. 5, materials accounting on payroll, etc.

At the analyzed enterprise, the planned and actual data on the payroll can be seen from the following table:

Table No. 18

(thousand roubles.)

This table separately highlights the wages of workers who receive mainly piecework wages, the amount of which depends on changes in the volume of production, and the wages of other categories of personnel, which do not depend on the volume of production. Therefore, the wages of workers are variable, and the rest of the categories of personnel are constant.

In the analysis, we first determine the absolute and relative deviation in the wage fund of industrial and production personnel. The absolute deviation is equal to the difference between the actual and basic (planned) wage funds:

6282.4 - 6790.0 = + 192.4 thousand rubles.

The relative deviation is the difference between the actual payroll fund and the basic (planned) fund, recalculated (adjusted) for the percentage change in output, taking into account a special conversion factor. This coefficient characterizes the share of variable (piecework) wages, depending on changes in the volume of production, in total amount payroll fund. At the analyzed enterprise, this coefficient is 0.6. The actual volume of output is 102.4% of the base (planned) output. Based on this, the relative deviation in the wage fund of industrial and production personnel is:

So, the absolute overspending on the wage fund of industrial and production personnel is 192.4 thousand rubles, and taking into account changes in the volume of production, the relative overspending amounted to 94.6 thousand rubles.

Then we should analyze the wage bill of workers, the value of which is mainly variable. The absolute deviation here is:

5560.0 - 5447.5 = + 112.5 thousand rubles.

Let us determine the influence of two factors on this deviation by the method of absolute differences:

change in the number of workers; (quantitative, extensive factor);
change in the average annual wage of one worker (qualitative, intensive factor);

Initial data:

Table No. 19

(thousand roubles.)

The influence of individual factors on the deviation of the actual wage fund of workers from the planned one is:

Change in the number of workers:

51 * 1610.3 \u003d 82125.3 rubles.

Change in the average annual wage of one worker:

8.8 * 3434 = + 30219.2 rubles.

The total influence of the two factors (balance of factors) is:

RUB 82125.3 + 30219.2 rubles. = + 112344.5 rubles. = + 112.3 thousand rubles.

Consequently, the overspending on the wage fund of workers was formed mainly due to an increase in the number of workers. The increase in the average annual wage per worker also contributed to this overspending, but to a lesser extent.

The relative variance in the wage bill of workers is calculated without taking into account the conversion factor, since for the sake of simplicity it is assumed that all workers receive piecework wages, the amount of which depends on the change in output. Therefore, this relative deviation is equal to the difference between the actual wage fund of workers and the basic (planned) fund, recalculated (adjusted) for the percentage change in output:

So, according to the wage fund of workers, there is an absolute overspending in the amount of + 112.5 thousand rubles, and taking into account the change in the volume of production, there is relative economy in total - 18.2 thousand rubles.

additional payments to pieceworkers in connection with a change in working conditions;
overtime pay;
payment for all-day downtime and hours of intra-shift downtime.

The analyzed enterprise has unproductive payments of the second type in the amount of 12.5 thousand rubles. and the third type for 2.7 thousand rubles.

So, the reserves for reducing the cost of production in terms of labor costs are the elimination of the causes of unproductive payments in the amount of: 12.5 + 2.7 = 15.2 thousand rubles.

Next, the payroll of the remaining categories of personnel is analyzed, i.e. managers, professionals and other employees. This wage is a semi-permanent expense that does not depend on the degree of change in the volume of production, since these employees receive certain salaries. Therefore, only the absolute deviation is determined here. Exceeding the base value of the wage fund is recognized as an unjustified overspending, the elimination of the causes of which is a reserve for reducing the cost of production. At the analyzed enterprise, the reserve for cost reduction is the amount of 99.4 thousand rubles, which can be mobilized by eliminating the causes of overspending on the wage funds of managers, specialists and other employees.

A necessary condition for reducing the cost of production in terms of wage costs is that the growth rate of labor productivity outstrips the growth rate of average wages. At the analyzed enterprise, labor productivity, i.e. the average annual output per worker increased compared to the plan by 1.2%, and the average annual wage per worker by 1.6%. Therefore, the lead factor is:

The outpacing growth of wages compared to labor productivity (this is the case in the example under consideration) leads to an increase in the cost of production. The impact on the cost of production of the ratio between the growth of labor productivity and average wages can be determined by the following formula:

At wages - Y produces labor multiplied by Y, divided by Y produces. labor.

where, Y is the share of wage costs in full cost commodity products.

The increase in the cost of production due to the outstripping growth of average wages compared to labor productivity is:

101,6 — 101,2 * 0,33 = + 0,013 %

or (+0.013) * 19888 = +2.6 thousand rubles.

In conclusion of the analysis of wage costs, it is necessary to calculate the reserves for reducing the cost of production in terms of labor costs, identified as a result of the analysis:

1) Elimination of the reasons causing unproductive payments: 15.2 thousand rubles.
2) Elimination of the causes of unjustified overspending on payroll funds for managers, specialists and other employees 99.4 thousand rubles.
3) Implementation of organizational and technical measures to reduce labor costs, and consequently, wages for output: -

Total reserves for reducing the cost of production in terms of wage costs: 114.6 thousand rubles.

Analysis of costs for production maintenance and management

These costs mainly include the following items in the calculation of the cost of production:

a) the cost of maintaining and operating the equipment;
b) overhead costs;
c) general business expenses;

Each of these articles is various elements costs. The main purpose of the analysis is to find reserves (opportunities) to reduce costs for each item.

The sources of information for analysis are the calculation of the cost of production, as well as analytical accounting registers - sheet No. 12, which records the costs of maintaining and operating equipment and overhead costs, and sheet No. 15, which keeps records of general business expenses.

The costs of maintaining and operating equipment are variable, i.e., they directly depend on changes in the volume of production. Therefore, the basic (as a rule, planned) amounts of these expenses should first be recalculated (adjusted) by the percentage of the plan for output (102.4%). However, in the composition of these expenses there are conditionally constant items that do not depend on changes in the volume of production: “Depreciation of equipment and intrashop transport”, “Depreciation of intangible assets”. These articles are not subject to recalculation.

The actual costs are then compared with the recalculated base amounts and variances determined.

Expenses for the maintenance and operation of equipment

Table No. 21

(thousand roubles.)

Composition of expenses:	Adjusted plan	Actually	Deviation from the adjusted plan
Depreciation of equipment and intrashop transport:

Operation of equipment (consumption of energy and fuel, lubricants, salary of equipment adjusters with deductions):	(1050 x 102.4) / 100 = 1075.2
Repair of equipment and intrashop transport:	(500 x 102.4) / 100 = 512
Intra-factory movement of goods:	300 x 102.4 / 100 = 307.2
Wear of tools and production fixtures:	120 x 102.4 / 100 = 122.9
Other expenses:	744 x 102.4 / 100 = 761.9
Total expenses for the maintenance and operation of equipment:

In general, there is an overrun for this type of expenditure compared to the adjusted plan in the amount of 12.8 thousand rubles. However, if we do not take into account the savings on individual items of expenditure, then the amount of unjustified overspending on depreciation, operation of equipment and its repair will be 60 + 4.8 + 17 = 81.8 thousand rubles. Eliminating the causes of this unlawful overspending is a reserve for reducing the cost of production.

General production and general business expenses are conditionally fixed, i.e. they do not directly depend on changes in the volume of production.

overhead costs

Table No. 22

(thousand roubles.)

Indicators	Estimate (plan)	Actually	Deviation (3-2)
Labor costs (with accruals) management personnel shop and other shop personnel
Amortization of intangible assets
Depreciation of buildings, structures and inventory of workshops

Repair of buildings, structures and inventory of workshops
Expenses for tests, experiments and research
Occupational health and safety
Other expenses (including depreciation of inventory)
Overhead costs: a) losses from downtime due to internal reasons b) shortages and loss of damage material assets
Excess material assets (subtracted)
Total overhead costs

In general, for this species expenses there is a saving in the amount of 1 thousand rubles. At the same time, for some items, there is an excess of the estimate in the amount of 1 + 1 + 15 + 3 + 26 = 46 thousand rubles.

Eliminating the causes of this unjustified overspending will reduce the cost of production. Especially negative is the presence of non-productive costs (shortages, losses from damage and downtime).

Then we analyze general expenses.

General running costs

Table #23

(thousand roubles.)

Indicators	Estimate (plan)	Actually	Deviations (4 - 3)
Labor costs (with accruals) of the administrative and managerial personnel of the plant management:
The same for other general staff:
Amortization of intangible assets:
Depreciation of buildings, structures and general household equipment:

Production of tests, experiments, research and maintenance of general laboratories:
Occupational Safety and Health:
Personnel training:
Organized Recruitment of Workers:
Other general expenses:
Taxes and fees:
Overhead costs: a) losses from downtime due to external reasons: b) shortages and losses from damage to material assets: c) other unproductive expenses:
Excluded income surplus material assets:
Total general expenses:

In general, there is an overspending in the amount of 47 thousand rubles for general business expenses. However, the amount of unbalanced overspending (i.e. without taking into account the savings available for individual items) is 15 + 24 + 3 + 8 + 7 + 12 = 69 thousand rubles. Eliminating the causes of this overspending will reduce the cost of production.

Savings on certain items of general production and general business expenses may be unjustified. This includes such items as expenditure on labor protection, testing, experiments, research, and training. If there are savings on these items, you should check what caused them. There can be two reasons for this: 1) the corresponding costs are made more economically. In this case, the savings are justified. 2) Most often, savings are the result of the fact that the planned measures for labor protection, experiments and research, etc. have not been completed. Such savings are unjustified.

At the analyzed enterprise, as part of general business expenses, there are unjustified savings under the item "Training of personnel" in the amount of 13 thousand rubles. It is caused by the incomplete implementation of the planned training measures.

So, as a result of the analysis, an unjustified overspending on the costs of maintaining and operating equipment (81.8 thousand rubles), on general production costs (46 thousand rubles) and on general business expenses (69 thousand rubles) was revealed.

The total amount of unjustified cost overruns for these cost items is: 81.8 + 46 + 69 = 196.8 thousand rubles.

However, as a reserve for cost reduction in terms of production maintenance and management costs, it is advisable to take only 50% of this unjustified overspending, i.e.

196.8 * 50% = 98.4 thousand rubles.

Here, only 50% of unjustified overspending is conditionally accepted as a reserve in order to eliminate the repeated expense account (materials, wages). When analyzing material costs and wages, reserves have already been identified to reduce these costs. But both material costs and wages are included in the cost of servicing production and management.

In conclusion of the analysis, we summarize the identified reserves for reducing the cost of production:

in terms of material costs, the amount of the reserve is 69.4 thousand rubles. by eliminating above-planned returnable waste of materials and reducing transportation and procurement costs to the planned level;

in terms of wage costs - the amount of the reserve is 114.6 thousand rubles. by eliminating the causes of unproductive payments and the causes of unjustified overspending on payroll funds for managers, specialists and other employees;

in terms of expenses for maintenance of production and management - the amount of the reserve is 98.4 thousand rubles. by eliminating the causes of unjustified cost overruns for the maintenance and operation of equipment, general production and general business expenses.

So, the cost of production may decrease by 69.4 +114.6 + 98.4 = 282.4 thousand rubles. The profit of the analyzed enterprise will increase by the same amount.

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The cost of marketable products includes all the costs of the enterprise for the production and marketing of marketable products in the context of cost items. The cost of goods sold is equal to the cost of sales minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from the last year's leftovers. The costs reimbursed from the fund for the development of new equipment are included in the cost of commercial products, but are not included in the cost of products sold.

They are defined as the difference between the planned cost of the first year of mass production of products and the cost adopted when approving prices:

SR \u003d ST - ZN + (SP2 - SP1),
where CP - cost of goods sold
ST - cost of commercial products
ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment
SP1, SP2 - the production cost of the balance of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the level of cost per various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. The cost of a unit of production (calculation) shows the costs of the enterprise for production and sale specific type products per natural unit. Costing is widely used in pricing, cost accounting, planning and comparative analysis.

Industrial enterprises in addition to the indicator of reducing the cost of a unit of production, they plan the cost of all marketable products in the absolute amount. When analyzing the implementation of the plan for the cost of commercial products, it is necessary to consider the actual consumption, identify deviations from the plan and outline measures to eliminate overspending and further reduce costs for each item.

Evaluation of the implementation of the plan at the cost of all marketable products is made according to the data on its actual volume and assortment, calculated according to the planned and actual cost of the reporting year.

In general, the cost of production consists of material costs, the cost of paying wages to workers and complex items of expenditure. An increase or decrease in costs for each element causes either an increase in the cost or a decrease in the cost of production. Therefore, when analyzing, it is necessary to check the costs of raw materials, materials, fuel and electricity, wage costs, shop, general factory and other costs.

Wage costs for production workers are reflected directly in cost items. The wages of auxiliary workers are mainly reflected in the items of expenses for the maintenance and operation of equipment, the wages of employees and engineers are included in shop and general factory expenses. Wages of workers employed in auxiliary production, is included in the cost of steam, water, electricity and affects the cost of commercial products not directly, but indirectly, through those complex items that include the consumption of steam, water and electricity. Therefore, the analysis of wages, first of all, is carried out according to its general fund and funds certain categories industrial and production personnel of the enterprise, regardless of the articles in which this salary is reflected. After identifying the reasons that caused the change (deviation) in the payroll of certain categories of workers, it is possible to determine the extent to which these deviations affected different items of production costs.

The reduction in the cost of production is largely determined by the correct ratio of the growth rates of labor productivity and wage growth. The growth of labor productivity should outstrip the growth of wages, thus ensuring a reduction in the cost of production.

The indicator of costs per 1 ruble of marketable products is determined based on the level of costs for the production of marketable products in relation to the cost of products in the wholesale prices of the enterprise.

This indicator not only characterizes the planned level of cost reduction, but also determines the level of profitability of marketable products. Its value depends both on the reduction in the cost of production, and on changes in wholesale prices, assortment and quality of products.

In terms of the cost of production at the enterprise, along with the cost of 1 rub. marketable products, there are the following indicators: the cost of certain types of products, the cost of marketable products, the reduction in the cost of comparable products.

Determining the planned cost of individual types of products serves as the basis for planning production costs. The planned cost of all marketable products is calculated on the basis of data on the volume of output of marketable products and the planned cost of individual types of products.

Evaluation of the implementation of the plan at the cost of all marketable products is carried out taking into account the changes in prices for materials and tariffs for transportation and energy that occurred during the reporting year.

To determine the target for reducing the cost of comparable commercial products, the calculation of the cost for the entire range of products is made based on the volume of production provided for by the enterprise plan and taking into account the planned indicator for the level of costs per 1 rub. commercial products at wholesale prices.

Ways to reduce production costs

The decisive condition for cost reduction is continuous technical progress. Introduction of new technology, complex mechanization and automation production processes, improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.

The cost of production is characterized by indicators expressing:

A) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period - the cost of marketable products, comparable marketable products, sold products;
b) costs per unit of volume of work performed - the cost of a unit of certain types of marketable products, semi-finished products and production services (products auxiliary shops), the cost of 1 rub. marketable products, the cost of 1 rub. normative net production.

Cost reduction is planned according to two indicators: for comparable marketable products; at the cost of 1 rub. marketable products, if the share of products comparable with the previous year in the total volume of output is small. Comparable commercial products include all types of products produced at this enterprise in the previous period in mass or serial order.