Factor analysis of the production cost of CJSC "Super-Auto"

In the process of factor analysis of the cost, we will consider the main factors of the first order involved in the formation of the cost of a unit of production: changes in fixed and variable costs.

Let's imagine the composition of the cost per 1 unit of production (table 2.21).

Table 2.21

Composition of the total cost per unit of production

Cost elements	The cost of individual cost elements in the total cost of marketable products, thousand rubles	Change in indicator, in%
Fact 2012.	Fact 2013.	Deviation fact2013 / fact 2012
1. Material costs
2. Labor costs
3. Deductions for social. needs
4. Depreciation
5. Other costs incl.
General production costs
General running costs
Production cost
6. Non-production costs
Full cost, including:
variable costs
fixed costs

Based on the analysis of table 2.21, it follows that variable costs increased in 2013. by 8.22% per unit of production, and constant decreased by 4.8%. The largest growth per unit of production fell on the item "labor costs" and "deductions for social needs" at 4.94%. The expense item “depreciation” decreased by 8% due to the sale of equipment by CJSC “Super-Auto”. Other costs increased by 8.21% in 2013. compared to 2012 Also, non-production costs (selling and administrative expenses) increased significantly by 27.95%.

Overall growth in total cost per unit of production in 2013 amounted to 5.98%.

Table 2.22 presents a factor analysis of the cost of fixed and variable costs.

Table 2.22

Factor analysis of the cost of production for fixed and variable costs

Index		2013 plan.	Fact 2013.	Deviation from the plan (+, -)
Production volume (V)
Fixed costs (F)
Variable costs (Q)
Sum variable costs per unit of production	thousand rubles / piece
Total unit cost (C)	thousand rubles / piece

From the analysis of the data in Table 2.21, it follows that the actual total unit cost is higher by 40.69 thousand rubles than the planned one.

The influence of factors of the first order on the change in the level of the cost of a unit of production will be carried out using formulas 1.1-1.5.

Determine the change in cost due to:

• - production volume
• ? V = Cusl1 - Cpl = 291964.76 / 5781 + 165.96 -204.89 = + 11.67 thousand rubles.

fixed costs

• ? F = Susl2 - C conv 1 = (218063.3 / 5781 + 165.96) - (291964.76 / 5781 + 165.96) = 203.68 - 216.46 = - 12.78 thousand rubles.
• - the amount of unit variable costs
• ? Q = Cf - Susl2 = 245.58 - (218063.3 / 5781 + 165.96) = +41.9 thousand rubles.

Thus, due to a change in the volume of actual production in comparison with the planned indicators, the cost price increased by 11.67 thousand rubles. per unit of production. At the same time, the amount of fixed costs decreased by 12.78 thousand rubles. per unit of production, and variable costs increased by 41.9 thousand rubles.

The factor analysis of the second order cost price will be carried out according to the three-factor model according to the following factors: the volume of output, the structure of output, the cost of a unit of the i -th type of product according to the formulas 1.16-1.24.

For the convenience of calculations, we will assign a letter designation according to the product range of ZAO Super-Auto:

	VAZ 2131-45 honey

The data for calculating the influence of VAZ 2329-41 on the production costs are presented in Table 2.23.

Table 2.23

Initial data for factor analysis of the production cost of products

Types of products	Production of products, units	Unit cost, thousand rubles (Cei)	Full cost of production, thousand rubles (WITH)

Based on the analysis of the data in Table 2.22, it follows that the greatest cost, both planned and actual, is for work on modifying the VAZ-2129-41 car, the smallest is for hitch additional equipment for the car LADA-21144-26. The cost of these works together make up the largest share in the cost of the entire range of works 95.59% in fact in 2013.

The largest actual increase in cost compared to the planned indicators is observed in the modification of LADA-21144-26, which is associated with an increase in the cost of components by 24.14%.

The dynamics of changes in the planned and actual cost according to the nomenclature of work in ZAO Super-Auto in 2013. shown in Figure 2.9.

Rice. 2.9.

Let's continue the formation of the calculated data for the factor analysis of the cost price.

The calculation of the total cost of the adjusted: for the actual volume of production, the planned structure of products and the planned cost of a unit of production is given in table 2.24.

Table 2.24

Calculation of the total cost of the adjusted: with the actual volume of production, the planned structure of products and the planned cost of a unit of production

The calculation of the total cost adjusted for the actual production volume, the actual product structure and the planned unit cost is given in Table 2.25.

Table 2.25

Calculation of the full cost price adjusted: with the actual volume of production, the actual structure of products and the planned cost of a unit of production

Let's carry out a factor analysis of the change in production costs at ZAO Super-Auto:

Let us determine the effect of the volume of production (DSPPPn):

DSDPPn = 1170470.99 - 1517661.2 = -347190.21 thousand rubles.

Let us determine the influence of the structure of output of products (DSDDpi):

DSDDi = 1169815.36-1170470.99 = -655.63 thousand rubles.

Let's determine the influence of the unit cost (DSDSedi):

DSDSedi = 1400869.0-1169815.36 = +231053.64 thousand rubles.

Determine the sum of factor estimates of the cost change (DCD):

ADI = -347190.21 - 655.63 + 231053.64 = -116792.2 thousand. R.

Thus, based on the influence of factors on the cost of production, we draw the following conclusions:

• 1. Decrease in the total volume of production in 2013. led to a decrease in material costs by 347190.21 thousand rubles. compared to planned.
• 2. Decrease in the cost of goods by product structure in 2013. in comparison with the planned indicators led to a decrease in costs by 655.63 thousand rubles.
• 3. An increase in the cost of a unit of production led to an increase in costs of 231053.64 thousand rubles.

Consequently, in the reporting period there was an increase in the cost of production with a simultaneous decrease in production.

In fig. 2.10 shows the influence of factors on the change in the cost of production in 2013.

Rice. 2.10.

In general, the actual cost reduction in comparison with the planned indicators amounted to 116782.2 thousand rubles.

The reserves for reducing the cost are wages and deductions to social funds, as well as a decrease in non-production costs (administrative and commercial).

Introduction

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 a product is the monetary value of the cost of producing and selling it. 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 individual workers and leadership in general.

The calculation of this indicator is necessary for many reasons, including to determine the profitability of certain types of products and production in general, to determine wholesale prices for products, to carry out internal production cost accounting, and to calculate the national income on a national scale. The cost of production is one of the main factors in the formation of profits. 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. The cost price 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 on the cost of production is a clear definition of the composition of production costs. In our country, the composition of the cost of production is regulated by the state. The basic principles for the formation of this composition are defined in Chapter 25 "Corporate Profit Tax", Part 2 of the Tax Code of the Russian Federation of 5 August. 2000 117 FZ and specified in PBU 10/99 "Organization costs".

Accounting Regulation 10/99 "Organization Expenses" determines that the cost of products (works, services) is a cost estimate of the natural resources, raw materials, materials, fuel, energy, fixed assets used in the production process, labor resources, as well as other costs for its production and sale.

In addition, in the practice of planning, accounting, calculation and analysis, there is a distinction between shop floor, production and full cost. The workshop cost of production consists of the costs (direct and indirect) of all workshops, not its manufacture. The production cost is formed from all the costs of the enterprise associated with the production and management process. The total cost consists of the production cost and non-production costs (that is, the costs associated with selling products to customers).

In the activities of the organization, the following types of cost are also distinguished:

1) regulatory;

2) planned or calculated;

3) actual.

The problem of reducing the costs of production and sales of products is one of the most urgent for enterprises in the conditions of market relations. The main requirements for competitive products are good quality and lower costs compared to other enterprises. Cost reduction opportunities exist in every enterprise. The analysis of the main indicators of the enterprise's activity helps to identify these possibilities. The need to analyze changes in product costs increases with the expansion of work to save all types of resources, mechanization and automation of production, and improve the organization of production and management.

The value of cost reduction in the enterprise is one of the main aspects of planning and conducting financial and economic activities.

Firstly, this is the opportunity to increase profits, due to which you can develop own production, solve social problems, etc. Secondly, it contributes to an increase in the competitiveness of the manufactured products - the enterprise can offer the buyer a lower price compared to its competitors and at the same time ensure itself no less profit. Thirdly, cost reduction can lead to an acceleration of the turnover of the company's working capital in the production sector.

Since in the composition of the cost of production, a large share is occupied by material costs, and the most effective cost reduction will be precisely due to them. Therefore, the analysis of material costs in the cost of production deserves close attention.

The aim of the course work is to study the theoretical issues of material cost analysis through factor analysis, as well as through the calculation of generalizing and partial performance indicators.

The object of this coursework is OJSC "Vysochaishy". According to the charter, the main activities include:

Development of mineral deposits, including precious metals and precious stones;

Extraction, processing and sale of minerals, including precious metals and precious stones;

Geological exploration and exploration of minerals, including precious metals and precious stones, geological and geoecological works and services;

Design of facilities for the mining industry, quarries, mines, mines, including hazardous industries, power supply, heat supply and communication facilities;

Installation, commissioning and maintenance of machines and mechanisms of mining facilities (walking, single-bucket and multi-bucket excavators, dredges, processing complexes, hoisting machines, winches, pumping units, electrical power units), control systems and protection of machines and mechanisms;

1. Material costs as the main part of the cost of production

1.1. Material costs as an element of the classification of costs that form the cost of production

The cost of production includes the cost of the means and objects of labor consumed in the production process (depreciation, the cost of raw materials, materials, fuel, energy, etc.), part of the cost of living labor (wages), the cost of purchased products and semi-finished products, the cost of production services third party organizations. The costs of equipping workplaces with special devices, providing special clothing, footwear, creating lockers for special clothing, dryers, rest rooms and other conditions provided for by special requirements are charged to the prime cost. Many of these costs can be planned and accounted for in kind, that is, in kilograms, meters, pieces, etc. However, in order to calculate the amount of all enterprise costs, they need to be brought to a single measure, that is, presented in monetary terms. expression.

Additionally, the cost of industrial products includes: deductions for social insurance(in proportion to wages), interest on a bank loan, costs of maintaining fixed assets in working order, bonus payments provided for by the provisions on bonuses at enterprises and other costs. For tax purposes, the costs incurred by the organization are adjusted taking into account the established limits, norms and standards. In this order, for example, the costs of advertising, hospitality, training and retraining of personnel on a contractual basis with educational institutions, costs of travel related to production activities, the cost of compensation for the use of personal cars for official travel, payments for emissions ( discharges) of pollutants into the environment, etc.

Not all costs of the enterprise are included in the cost of production. So, for example, expenses of non-industrial farms (kindergartens, clinics, hostels, schools, clubs, etc., which are on the balance sheet of the enterprise), expenses for health protection and recreation activities, expenses not directly related to the participation of employees are not included. in the production process, one-time material incentives for workers are not included in the cost of production and are carried out at the expense of funds allocated for social needs from profit.

All costs that form the cost of production are grouped in the cost estimate. Cost estimate is the total cost of production and sales of products by cost elements. Costs are grouped according to their economic content by the following elements (items):

Material costs (less the cost of returnable waste);

Labor costs;

Social contributions;

Depreciation of fixed assets;

Other costs.

However, material costs are the main ones, since it is these costs that are the material form of future products.

The element "Material costs" reflects the cost:

Purchased from the side of raw materials and materials;

Purchased materials;

Purchased components and semi-finished products;

Natural raw materials (water charges);

All types of fuels purchased from the outside;

Purchased energy of all types;

Losses from shortage of applicants material resources within the limits of natural loss.

The cost of material resources, reflected in the "Material costs" element, is formed on the basis of their purchase prices, markups (surcharges), commissions, customs duties, packaging and packaging (this element is 60-90% of the cost price).

The cost of returnable waste is excluded from the cost of material resources included in the cost of production. Recyclable production waste is understood as the remnants of raw materials, materials, heat carriers and other types of material resources formed in the production process, which have completely or partially lost their consumer qualities and, therefore, are used at increased costs.

The grouping of costs by elements is necessary in order to study material intensity, energy intensity, labor intensity, capital intensity and to establish the influence of technological progress on the cost structure. If the share of wages decreases, and the share of depreciation increases, then this indicates an increase in the technical level of the enterprise, an increase in labor productivity. The share of wages also decreases if the share of purchased components and semi-finished products increases, which indicates an increase in the level of cooperation and specialization.

Using this method, the cost is determined by adding up all the elements of the cost estimate. When analyzing the cost per ruble of production by economic elements, the influence of price is excluded. That is, only basic prices are used in the calculation.

1.2. Tasks and sources of analysis of material resources

A necessary condition for fulfilling the plan for the production of products, reducing costs, increasing profits and profitability is the complete and timely provision of raw materials and materials of the required assortment and quality. The production of any type of product is associated with the use of material resources.

Complex use of resources, their rational consumption, the use of cheaper and more efficient materials is the most important area increasing production and improving financial condition.

Range renewal, expansion production capabilities causes an increase in the need for material resources. Business entities consume a huge amount of material resources of various types, brands, varieties, sizes.

The nomenclature and assortment of consumed material resources depend on the nomenclature and complexity of the manufactured products.

The nomenclature of materials makes it possible to correctly organize and group calculations of the need for the same materials.

Material resources are various types of raw materials, materials, fuel, energy, components and semi-finished products that an economic entity purchases for use in economic activities in order to produce products, provide services and perform work.

Material resources go into material costs, which are a set of material resources used in the production process. In the total set of production costs, they account for about 70%, which is evidence of the high material consumption of products. Reducing the material consumption of products is the most important direction for improving work, since the economical use of all types of resources ensures an increase in production and a decrease in production costs.

The tasks of analyzing the use of material resources are:

Determination of the level of provision of an economic entity with the necessary material resources by types, grades, brands, quality and delivery times;

Analysis of the level of material consumption of products in dynamics;

Study of the action of individual factors on the change in the level of material consumption of products;

Identification of losses due to forced replacement of materials, as well as downtime of equipment and workers due to lack of materials;

Assessment of the influence of the organization of material and technical supply and the use of material resources on the volume of production and the cost of production;

Identification of unused opportunities (on-farm reserves) to reduce material costs and their impact on the volume of production.

The sources of information for the analysis of the provision of economic entities with material resources are the following data:

Business plan,

Operational and technical and accounting data,

Analytical accounting information on receipts, expenditures and balances of material resources,

Form No. 5-z "Information on the costs of production and sale of products (works, services)".

The purpose of the analysis of material resources is to improve production efficiency through the rational use of resources. The growing demand for material resources can be met in an extensive and intensive way.

Extensive path of satisfaction in material resources involves the acquisition or manufacture of more materials, which leads to an increase in unit material costs. However, the cost of production can decrease if the volume of production is increased or fixed costs are reduced.

An intensive way of meeting the needs for material resources involves a more economical use of materials in the production process, which ensures a reduction in specific material costs and reduces the cost of production.

2. Methods of analysis of material costs

2.1. Material cost analysis methods

According to the method of inclusion in the cost price, the costs are divided into direct and indirect. Direct costs are directly related to the production of a specific type of product (work, services) and can be taken into account in the cost of this type of product (raw materials, materials, semi-finished products, components, workers' salaries).

Direct costs are divided into two groups: direct labor and direct material. Direct material costs occupy a significant share in the cost of industrial products. The amount of direct material costs depends on the volume and structure of production, changes in unit costs for individual products. In turn, unit costs depend on the consumption rate per unit of product (the amount of consumable materials) and the price of a unit of material.

Consumption of raw materials and materials per unit depends on changes in consumption rates, material quality, material utilization rate, and the level of technology used.

The unit price of raw materials and materials depends on the purchase cost of raw materials and materials, on the market for raw materials, the amount of material, the level of inflation and transportation and procurement costs (mode of transport, distance, tariff for transportation).

In modern conditions, the range of products is rapidly changing, the composition of manufactured products is becoming more complex. As a result, the amount of consumable materials increases.

The analysis of materials is carried out mainly in the context of actual cost estimates, i.e. examines the consumption of materials for a certain type of product. The data source in this case is the costing of production.

Analysis of material costs is carried out according to several of the most important species products and materials.

Material cost analysis accomplishes the following tasks:

- control over the observance of the established norms of material consumption (progressiveness of the norms of consumption of materials);

- identifying the reasons for the deviation of the actual consumption of materials from the planned consumption;

- determination of ways to save material resources.

The change in materials relative to the planned value depends on a number of factors:

- changes in the amount of consumable materials (consumption rates);

- changes in prices for materials;

- replacing one type of material with another.

Several methods of analysis are used to analyze the influence of these factors.

2.2. Comparative analysis of the elements of material costs

When analyzing material costs, the following methods are used: the method of comparing and comparing elements (the method of the algebraic sum of private indicators of the cost estimate) and the method of chain substitutions.

Comparison is scientific method cognition, in the process of which the studied phenomenon, objects are compared with already known, previously studied indicators, in order to determine common features or differences between them. With the help of comparison, the general and specific in economic phenomena are determined, changes in the objects under study, trends and patterns of their development are studied.

Comparisons are used when:

Comparison of planned and actual indicators to assess the degree of implementation of the plan;

Comparison of actual indicators with normative ones allows you to control costs and promotes the introduction of resource-saving technologies;

Comparison of actual indicators with indicators of previous years to determine trends in the development of economic processes;

Comparison of the indicators of the analyzed enterprise with the achievements of science and advanced experience of other enterprises or departments is necessary to search for reserves;

Comparison of the indicators of the analyzed economy with the average indicators for the district, zone, region to assess the results achieved and determine the unused reserves;

Comparison of parallel time series to study the relationships of the studied indicators. (By simultaneously analyzing the dynamics of changes in the volume of gross output, fixed assets and capital productivity, it is possible to substantiate the relationship between these indicators);

Comparison of various options for management decisions in order to collect the most optimal one;

Comparison of performance results before and after a change in any factor is used when calculating the influence of factors and calculating reserves. Distinguish:

Horizontal (used to determine the absolute and relative deviations of the actual level of the studied indicators from the baseline);

Vertical (the structure of economic phenomena and processes is studied by calculating the proportion of parts as a whole, the ratio of parts of a whole to each other, the influence of factors on the level of performance indicators by comparing their values ​​before and after changing the corresponding factor);

Trend (used when studying the relative growth rates and growth of indicators for a number of years to the level of the base year, i.e. when studying the series of dynamics);

One-dimensional (comparisons are made for one or several indicators of one object or several objects for one indicator);

Multidimensional (comparing the performance of several enterprises for a wide range of indicators) comparative analysis.

When analyzing material costs, the comparison method is applied when analyzing by cost elements (cost estimate). A vertical comparative analysis of cost elements in the total cost estimate is carried out by calculating the specific weight of each element in 1 ruble of production. For this, the formula is applied:

Specific weight = A / V T

where Specific weight - the specific weight of the budget item in 1 ruble of production;

A - the value of the budget item in rubles;

V T is the volume of production in rubles.

It must be remembered that when conducting a vertical analysis of the estimate by periods, the influence of price changes is excluded, that is, the current output is calculated at basic prices.

Then a horizontal comparative analysis of the calculated indicators is carried out - revealing the absolute change in the values ​​of the current period in comparison with the baseline. To do this, the basic period key figures are deducted line by line from the current period key figures:

AO = F - B

where AO is the absolute deviation

Ф - value of the current period (fact);

B - the value of the base period.

Table 1

Cost element analysis based on data from JSC "Vysochaishy"

Cost elements	Last year		Reporting year		Deviation
	Thousand. rub.	Ud. The weight	Thousand. rub.	Ud. the weight	absolute	relative	By beats weight
Material costs	235516	24.26	307041	28.53	71525	130.37	4.27
Labor costs	231815	23.88	298918	27.78	67103	128.95	3.9
Social contributions	56779	5.85	65232	6.06	8453	114.89	0.21
Depreciation	68830	7.09	79414	7.38	10584	115.38	0.29
Other costs	377916	38.93	325453	30.24	-52463	91.39	-8.69
Total costs	970856	100	1076061	100	105205	110.84	0

According to the table, the following conclusions can be drawn: in the reporting year, there was an increase in costs by 105205 ​​thousand. rubles or by 10.84%, with the following changes in the structure of these costs:

1. Increase in material costs by 71525 thousand rubles. or 30.37%, the share increased by 4.27%.

2. Increase in labor costs by 67103 thousand rubles. or by 28.95%, in terms of specific weight, these costs increased by 3.9%.

3. Deductions for social needs increased by 8453 thousand rubles. or 14.89%, the share of these costs increased by 0.21%

4. Increase in the amount of depreciation deductions by 10584 thousand rubles. or 15.38%, there was also an increase in specific weight by 0.29%.

5. Decrease in other costs of the enterprise by 105205 ​​thousand rubles. or 8.61, as well as a change in specific gravity by -8.69%.

2.3. Factor analysis of production costs

Factor analysis is also used, it is also called the method of chain substitutions. It consists in determining a number of intermediate values ​​of the generalizing indicator by sequentially replacing the basic values ​​of the factors with the reporting ones. This method is based on elimination. To eliminate means to eliminate, to exclude the influence of all factors on the value of the effective indicator, except for one. In this case, it is assumed that all factors change independently of each other, i.e. first, one factor changes, and all the others remain unchanged, then two change while the rest remain unchanged, etc.

The disadvantage of this method is that, depending on the chosen order of replacement of factors, the results of factorial decomposition have different meanings. This is due to the fact that as a result of the application of this method, a certain indecomposable residue is formed, which is added to the magnitude of the influence of the last factor. In practice, the accuracy of assessing factors is neglected, highlighting the relative importance of the influence of one factor or another. However, there are certain rules that determine the sequence of substitution: if there are quantitative and qualitative indicators in the factor model, the change in quantitative factors is considered first; if the model is represented by several quantitative and qualitative indicators, the sequence of substitution is determined by logical analysis.

Material costs for the production of any type of product depend on the following factors:

1. Output volume (Vi)

2. Consumption of material costs (Ri)

3. Product price (Ci)

1) Material costs of the i-th type of product in the base period:

MH i 0 = Ri 0 NS Vi 0 x Ci 0 ;

where: МЗi 0 - material costs of the base period;

Ri 0 - consumption of material costs per unit of production of the base

2) Change in material costs under the influence of changes in the consumption of material costs. Instead of the consumption of material costs for the base period, we substitute their absolute deviation (ΔRi):

ΔМЗ i (Ri) = Δ Ri x Vi 0 x Ci 0;

where: ΔМЗi (Ri) - change in material costs;

ΔRi - change in material costs per unit

products;

Vi 0 - the volume of production of the base period;

Ci 0 - product price of the base period.

3) Change in material costs under the influence of changes in the actual volume of production of the i-th type of product. Instead of the volume of production of the base period, we substitute their absolute deviation, and instead of the factor used for the base period (consumption of material costs), we substitute the actual value:

ΔМЗ i (Vi) = Ri 1 x ΔVi x Ci 0;

where: ΔМЗi (Vi) - change in material costs;

ΔVi - change in the volume of production of the base period;

Ci 0 - product price of the base period.

4) Change in material costs under the influence of changes in the price of the material. Instead of the price of the material of the base period, we substitute their absolute deviation (ΔСi), and instead of the factor used for the base period (volume of production), we substitute the actual value:

ΔМЗ i (WITH i ) = Ri 1 x Vi 1 x ΔCi ;

where: ΔМЗi (Ci) - change in material costs;

Ri 1 - consumption of material costs per unit of production of the reporting

Vi 1 - the volume of production of the reporting period;

ΔCi - change in the price of products of the base period

Based on the comparison of the obtained indicators, a conclusion is made about the efficiency of the use of resources and the activities of the enterprise to reduce the cost of production.

table 2

Factor analysis of production costs

Index	Last year	Reporting year	deviation
			Absolute	relative
Sales proceeds (thousand rubles)	1836206	2499756	663550	136.14
Total costs	970856	1076061	105205	110.84
Materials (edit)	235516	307041	71525	130.37
Labor costs	231815	298918	67103	128.95
Social security costs	56779	65232	8453	114.89
Depreciation	68830	79414	10584	115.38
Other	377916	325453	-52463	91.39
Costs per ruble of production (rub.)	52.87	43.05	-9.82	81.42

In the reporting period, the volume of sales amounted to 663,550 thousand rubles. or 136.14% more than in the previous year. However, the cost of goods sold also increased by 105205 ​​thousand rubles. or by 110.84%. since the increase in revenue turned out to be higher than the increase in prime cost, the cost per ruble of production decreased by 9.82 kopecks.

Let's determine what impact the revenue and types of costs per ruble of production had.

1.Costs for 1 ruble = 307041 + 231815 + 56779 + 68830 + 377916 /1836206=0.5677

2.Costs for 1 rub. = 307041 + 298918 + 56779 + 68830 + 377916 /1836206=0.6042

3.Costs for 1 ruble = 307041 + 298918 + 65232 + 68830 + 377916 /1836206=0.6088

4.Costs for 1 ruble = 307041 + 298918 + 65232 + 79414 + 377916 /1836206=0.6146

5. Costs for 1 rub. = 307041 + 298918 + 65232 + 79414 + 325453 /1836206=0.586

1. ∆ Costs per 1 rub. = 0.5677- 0.5287 = 0.039

2. ∆ Costs per 1 rub. = 0.6042- 0.5677 = 0.0365

3. ∆ Costs per 1 rub. = 0.6088- 0.6042 = 0.0046

4. ∆ Costs per 1 rub. = 0.6146-0.6088 = 0.0058

5. ∆ Costs per 1 rub. = 0.5860- 0.6146 = -0.0286

6. ∆ Costs per 1 rub. = 0.4305- 0.5860 = -0.1555

Conclusion: the following factors influenced the cost per ruble of production:

1. Increase of the consumed materials by 71525 thousand rubles. increased the cost of 1 ruble of products by 3.9 kopecks,

2. Increase in labor costs by 67103 thousand. rub. increased the cost of 1 ruble of products by 3.65 kopecks,

3. Increase in social insurance contributions by 8453 thousand. rub. increased the cost of 1 ruble of production by 0.46 kopecks,

4. Increase in depreciation charges by 10584 thousand. rub. increased the cost of 1 ruble of products by 0.58 kopecks,

5. Decrease in other costs by 52463 thousand rubles. reduced the cost of 1 ruble of production by 2.86 kopecks,

6. Increase in revenue by 663,550 thousand rubles. reduced the cost of 1 ruble of production by 15.55 kopecks.

Thus, the company increased productivity by attracting additional costs, with the efficient use of the organization's resources, costs per ruble of production decreased by 9.82 kopecks.

2.4. Indicators of effective use of material resources: material consumption and material efficiency

When considering the factors associated with the use of objects of labor (material resources), special attention should be paid to the analysis of the effectiveness of their use.

Material Intensity = Cost of Materials Used / Sales Revenue

Material return = sales revenue / cost of materials consumed.

Along with generalizing indicators, particular indicators of material consumption are analyzed, calculated for certain types of material resources: raw materials, metal consumption, energy consumption, capacity of purchased materials, semi-finished products, etc.

Material efficiency characterizes the output per ruble of material costs, i.e. how many products were produced from each ruble of consumed material resources:

Mo = V TP / MZ ,

where Mo is material yield;

МЗ - material costs;

Material consumption is an indicator opposite to material efficiency. It characterizes the amount of material costs attributable to one ruble of manufactured products:

Me = M Z / V TP

where Me - material consumption;

МЗ - material costs;

V TP - the volume of marketable products.

The share of material costs in the cost of production characterizes the amount of material costs in the total cost of manufactured products. The dynamics of the indicator characterizes the change in the consumption of materials.

The ratio of material costs is the ratio of the actual amount of material costs to the planned, recalculated to the actual volume of production. This indicator characterizes how economically the materials are used in production, whether there is an overspending in comparison with the established norms. The overspending of materials is evidenced by a coefficient of more than 1, and vice versa.

The efficiency of using certain types of material resources is characterized by particular indicators of material consumption.

Specific material consumption is defined as the ratio of the cost of all consumed materials per unit of production to its wholesale price.

In the process of analysis, the level and dynamics of the indicator of material consumption of products is studied. For this, the data of form No. 5-z are used. Determine the reasons for the change in the indicators of material consumption and material efficiency. Determine the impact of indicators on the volume of production.

The most objective assessment of the use of material resources is given by such indicators as material consumption and material efficiency.

Let's determine what impact each of these indicators has on sales revenue.

Table 3

Impact on sales revenue of material consumption and material return

Using the method of chain substitutions, we determine the effect of material consumption and the cost of materials used on sales revenue:

1. 307041/0.1283 =2393149

1. ∆ Sales revenue = 2393149-1836206 = 556943

As a result of an increase in the cost of materials consumed by 71,525 thousand rubles. there was an increase in sales proceeds by 556,943 thousand rubles.

2. ∆ Sales revenue = 2499756 - 2393149 = 106607.

A decrease in material consumption by 5.5 kopecks led to an increase in sales revenue by 106607 thousand rubles.

The cumulative impact was = 556943 + 106607 = 663550 thousand rubles.

The influence of factors on sales revenue can also be determined through the material return indicator.

1.∆ Sales revenue = 71525 * 7.797 = 557680

increase in the cost of materials consumed by 71,525 thousand rubles. led to an increase in sales revenue by 557,680 thousand rubles.

2.∆ Sales revenue = 307041 * 0.344 = 105622

The increase in the level of material efficiency by 34.4 kopecks increased the sales proceeds by 105,622 thousand rubles.

2.5. Determination of reserves for cost reduction

One of the tasks of analyzing the cost of products (works, services) is to identify missed opportunities to reduce costs. Mobilization of internal reserves of cost reduction provides an increase in profits, and, consequently, an increase in production efficiency as a whole.

Sources of reserves for cost reduction can be divided into two groups. First, it is the efficient use of production capacity, which ensures an increase in production; secondly, it is a reduction in production costs due to the economical use of all types of resources, an increase in labor productivity; reduction of unproductive costs, production defects; reduction of losses of working time, etc.

The amount of reserves is not constant. It depends on the quality of the analytical work, during which missed opportunities (reserves) to reduce the cost are identified.

The amount of reserves for cost reduction is determined by the formula:

R SN S = Sv - Sf = ((3ph - R SN Z + Zd) /

/(Vvp.f + P p Vvp)) - (Zf / Vvp.f)

where: R SN C - the reserve for cost reduction;

Sv, Sf - respectively the possible and actual levels

the cost of the product;

Зф - actual costs;

R SN Z - cost reduction reserve;

Zd - additional costs required for the development of reserves

increasing production output;

Vvp.f - the actual volume of production;

Р р Vвп - the reserve for the growth of the volume of production.

Cost reduction reserves are established for each expense item due to specific organizational and technical measures that contribute to saving raw materials, materials, energy, wages, etc. Organizational and technical measures include the improvement of the organization of production and labor, the introduction of advanced technology.

The savings in wage costs due to organizational and technical measures can be calculated using the formula:

R SN ZP = (Te1 - Te0) * Zpl.h * Vvp.pl

where: R SN ZP - reserve for reducing wage costs;

Te0, Te1 - labor intensity of a product unit, respectively, before implementation

and after the implementation of the relevant measures;

Zpl.h - the level of average hourly wages for the planned

Vvp.pl is the planned volume of production.

When determining salary savings, it should be borne in mind that deductions to extra-budgetary funds should be included in the salary, this increases the amount of savings.

The reserve for reducing material costs for the planned output of products due to the introduction of organizational and technical measures can be calculated by the formula:

R SN MZ = (Rm 1 - Rm 0) * Vvp.pl * Zpl

where: R SN MZ - reserve for reducing material costs;

Рм 0, Рм 1 - consumption of materials per unit of production, respectively

before and after implementation of measures;

Zpl - planned prices for materials.

The reserve for reducing the cost of maintaining fixed assets through the sale, lease, write-off of unnecessary, unnecessary, unused buildings, equipment, is determined by the formula:

R cn A = ∑ (R cn OF x HA)

where: R SN A - reserve reduction due to depreciation;

R SN OF - in reducing the initial cost;

Na is the depreciation rate.

The overhead savings reserve is carried out using the factor method for each cost item. For each, the deviation from the planned costs is determined, which is the savings in overhead costs. Pay special attention to those cost items that are standardized: travel, entertainment expenses.

The development of reserves for increasing production requires additional costs, which are calculated separately for each type. These include the cost of wages, the consumption of raw materials, materials, fuel, components and other variable costs for additional output. To determine their value, a reserve for increasing production is needed. a certain kind multiply by the actual level of unit variable costs:

Zd = RrVvpi * Vif

where: Zd - additional costs;

РрVвпi - reserve for increasing production output;

Vif - variable costs of the i-th resource in fact.

Calculations are carried out for each type of product and for each organizational and technical event.

Conclusion

The production process of products is one of the stages of the economic turnover of the means of the organization. At this stage, the costs associated with the manufacture of products, the performance of work and the provision of services are identified, which are considered costs for ordinary activities. Accounting for such expenses, based on the subject of the organization's activities, makes it possible to obtain information for various purposes. On the one hand, this information is necessary to form the financial result of the organization's activities, which is determined on the basis of indicators of the cost of goods produced and sold, on the other, it is intended for making management decisions aimed at ensuring rational use material, labor and financial resources.

The cost price is one of the important indicators of the economic activity of the enterprise. It is one of the main factors in the formation of profit, which means that it depends on it. financial stability enterprises and their level of competitiveness. Planning, control, management, and at the same time calculating the cost of production is one of the most capacious areas of management of any enterprise. Material costs account for a significant part of the cost of production.

Material cost analysis performs the following tasks:

- control over the observance of the established norms of material consumption (progressiveness of the norms of consumption of materials);

- identification of the reasons for the deviation of the actual consumption of materials from the planned consumption;

- determination of ways to save material resources

Analysis of material costs included in the cost of manufactured products is an important area of ​​analytical activity at the enterprise. It is aimed at identifying on-farm reserves for their reduction, the reasons and factors that influenced the occurrence of deviations from the planned (normative) values.

The analysis must be carried out both comparative, to assess the dynamics of changes and identify cost overruns, and factorial, to identify the reasons that caused these deviations, as well as to identify reserves for reducing the cost of production. In the course of the analysis, it is important not only to establish the magnitude of deviations, but also to identify the degree of responsibility of production, linear and functional divisions for the occurrence of cost overruns, for which it is necessary to develop budgets for each of them for the expenditure of enterprise resources and to assess their performance on a regular basis. This will make it possible to strengthen the targeted nature of analysis and control and will largely contribute to improving the efficiency of management, achieving more high performance profit and product profitability.

An important point in the analysis is the search for reserves to reduce the cost of production. Sources of reserves for cost reduction can be divided into two groups. First, it is the efficient use of production capacity, which ensures an increase in production; secondly, it is a reduction in production costs due to the economical use of all types of resources, an increase in labor productivity; reduction of unproductive costs, production defects; reduction of losses of working time, etc.

A qualified economist, financier, accountant should pay special attention to the importance of analyzing and managing the cost of production, through its comprehensive study.

List of used literature.

1. Bogdanovskaya L.A. Analysis of economic activity in industry / L.A. Bogdanovskaya. - M .: Infra-M, 2007.

2. Borisov L.A. Analysis of the financial condition of the enterprise / LA Borisov. - M .: Auditor, 2007.

3. Bulatov A.S. Economics / A.S. Bulatov. - M .: Publishing house BEK, 2006.

4. Glinsky Yu.V. New methods management accounting// Financial newspaper.- M .: Print, 2006.- №52.

5. Drury K.B. Introduction to management and production accounting / K.B. Drury. - M .: UNITI, 2007.

6. Zaitsev N.L. Economy industrial enterprise/ N.L. Zaitsev. - M .: Infra-M, 2007.

7. Kerimov V.E. Accounting for manufacturing enterprises/ V.E. Kerimov. - M .: Publishing House "Dashkov and Co", 2007.

8. Kovalev V.V. The financial analysis: Capital Management. Investment selection. Reporting analysis / V.V. Kovalev. - M .: Finance and Statistics, 2007.

9. Savitskaya G.V. Analysis of the economic activity of the enterprise / G.V. Savitskaya. - M .: Infra-M, 2007.

10. Taburchak P.P. Analysis and diagnostics of the financial and economic activities of the enterprise / P.P. Taburchak - M .: Phoenix, 2006.

11. Alekseeva A.I. Complex economic analysis economic activity / A.I. Alekseeva - M .: Finance and Statistics, 2006.

12. Protasov V.F., Protasova A.V. Analysis of the activities of the enterprise (firm): production, economics, finance. Moscow: Finance and Statistics, 2003.

13. Vlasova V.M., Krylov E.I. Analysis of financial results, profitability and production costs. / Vlasova V.M., Krylov E.I., Moscow: Finance and Statistics, 2005.

In domestic practice, under managing the cost of goods the systematic process of formation of production costs of all goods and the cost of individual products, control over the fulfillment of tasks to reduce the cost of goods produced is understood.

The results of the analysis serve as the basis for making management decisions at the level of management of the organization and are the source material for the work of financial managers.

In the process of analyzing production costs and the cost of manufactured goods:

• studies the amount of total costs for the reporting period and the rate of its change in comparison with the planned data, in dynamics and with the rate of change in the volume of sales;
• assesses the structure of costs, the share of each item in their aggregate value and the rate of change in the amount of costs by item in comparison with the planned data and in dynamics;
• compares the actual production and total cost for the main types of goods and in their aggregate with the planned indicators and in dynamics, calculates the influence of the main factors on the deviation of these indicators;
• examines fixed and variable costs, sets break-even points for the main types of products and for the organization as a whole;
• examines indicators of contribution to coverage, financial strength and operating leverage;
• estimates the cost of production by structural divisions, compares direct costs with their planned value in conjunction with the volume of production, and general production and general business costs - with the planned estimate;
• determines the share of non-production costs and trends in its change in comparison with the data of the previous period;
• establishes the validity of the choice of the base for the distribution of various types of costs (general production, general business, etc.).

Analysis plays a critical role in ensuring the optimal level of cost, and, consequently, maximizing profits and increasing the competitiveness of the organization.

Cost management can only bring the desired effect based on real data. It is generally recognized by specialists in this field that cost management is a subsystem of the general information system of an organization, therefore, its functions cannot be limited to production accounting. It links together management, marketing, analysis, financial accounting, production accounting.

Factor analysis of cost

Depreciation of fixed assets

Other costs

Total cost items

Production volume of goods

Costs per ruble of manufactured goods

The analysis shows that the total increase in costs is 26.79% or 144948 thousand rubles, while the largest increase in absolute value is observed for the element of material costs by 105458 thousand rubles. or 24.29%, labor costs increased by 16486 thousand rubles. or 26.16%. The growth in deductions for the unified social tax is due to an increase in the level of wages. The increase in depreciation charges is associated with an increase in the replacement cost of fixed assets. The more than 2-fold increase in other costs is explained by the increase in the cost of telephone calls due to the increase in tariffs, advertising and rental costs.

Vertical analysis of costs shows that in the current period the largest share falls on material costs, as in the previous one, but their share decreased by 1.59 percentage points. In the structure of costs, other costs increased by 1.73 percentage points, structural changes were insignificant for other cost elements.

Costs per 1 ruble of manufactured products increased by 1.14 kopecks or 1.2%.

Analysis of the cost per ruble of goods produced

The diagram of the relationship and interdependence of costs per ruble of manufactured goods reflects the influence of both external and internal factors (Fig. 7.4).

Rice. 7.4. Interrelation of factors determining the level of costs per ruble of manufactured goods

A direct impact on the change in the level of costs per ruble of manufactured goods is exerted by 4 most important factors that are in direct functional connection with it:

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

For the studied organization, the total deviation of the cost per ruble of manufactured goods of the current period from the previous period caused by all factors is determined by comparing lines 9 and 7 (Table 7.11):

95.63 - 94.49 = +1.14 kopecks,

that is, the costs of the current period turned out to be higher than the costs of the previous period.

Let's consider the influence of each of the 4 above factors on this deviation.

Table 7.11

Calculation and estimation of costs per ruble of manufactured goods

Indicator name	Calculation formula
Total cost:
1) of the previous period, thousand rubles.	∑QPP ZPP
2) the current period at the prices and tariffs of the previous period, thousand rubles.	∑QTP ZPP
3) of the current period, thousand rubles.	∑QTP ZTP
Production volume in wholesale prices:
4) of the previous period, thousand rubles.	∑QPP TsPP
5) of the current period at the prices and tariffs of the previous period, thousand rubles.	∑QTP TsPP
6) of the current period, thousand rubles.	∑QTP TsTP
Costs per ruble of manufactured goods:
7) of the previous period (p. 1: p. 4), cop.	∑QPP ZPP : ∑QPP TsPP
8) of the previous period, recalculated for the output and assortment of the current period (line 2: line 5), cop.	∑QTP ZPP: ∑QTP TsPP
9) of the current period, in prices in effect in the current period (page 3: page 6), cop.	∑QTP ZTP: ∑QTP TsTP
10) in prices of the current period, taking into account changes in prices for material resources (line 3, taking into account price changes: line 5), cop.	∑QPP Z "TP : ∑QTP TsPP
11) the current period in wholesale prices for goods of the previous period (line 3: line 5), cop.	∑QTP ZTP: ∑QTP TsPP

Legend:

Q is the number of products;

З - the cost of producing a unit of the product;

C is the wholesale price of a product unit;

З "ф - actual costs of production of a unit of product, adjusted for changes in prices and tariffs for consumed material resources.

The influence of structural changes in the composition of goods is determined by the following formula (compare lines 8 and 7 of Table 7.11):

(7.12)

Changes in the assortment of manufactured products led to an increase in the cost per ruble of manufactured goods by 2.76 kopecks. (97.25-94.49).

The influence of changes in the level of costs on the production of individual products in the composition of the released goods is determined by the formula (the difference between lines 10 and 8):

(7.13)

and is: 88.11 - 97.25 = -9.14 kopecks. The resulting change in the total amount of costs due to this factor is a net saving achieved as a result of a decrease in the cost of material resources, the use of more advanced equipment and technology, and an increase in labor productivity.

It is possible to highlight the impact of changes in prices and tariffs on consumed material resources using the formula:

(7.14)

or by comparing the dates 11 and 10 of the table: 98.42-88.11 = 10.31 kop. The average increase in prices and tariffs for resources led to an increase in the cost per ruble of manufactured goods by 10.31 kopecks.

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

(7.15)

The resulting deviation indicates a decrease in costs due to an increase in the average selling prices set by the organization in the reporting period for its goods: 95.63 - 98.42 = - 2.79 kopecks.

Table 7.12

The total deviation of the cost per ruble of goods produced coincides with the calculated one for factors, therefore, the calculation is performed correctly.

When analyzing the influence of all 4 factors on this change, it turns out that the reduction in costs is mainly accounted for by net savings, that is, by saving the level of costs for the production of individual products. This is a positive development. However, the overall savings could have been much greater if it were not for the negative influence of 2 other factors. In this regard, the organization needs to pay special attention to the range of products it produces, and also, if possible, take a responsible approach to the choice of suppliers of material resources, since it is these factors (a shift in the structure of manufactured goods and an increase in prices for consumed resources) that influenced the result in side of increasing costs.

In the course of the analysis, a comparison is also made of the costs per 1 ruble. of manufactured goods in dynamics and, if possible, comparison with the industry average.

Analysis of the use of material resources and their impact on the cost of production

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

The main tasks of the analysis of material costs as the most important component of the cost of goods are:

• identification and measurement of the influence of individual groups of factors on the deviation of costs from the plan and their change in comparison with previous periods;
• identification of 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, changes in the volume and structure of manufactured goods, material consumption per unit of product, prices, rates and replacements are considered as influencing factors (Fig. 7.5).

Rice. 7.5. Factorial scheme for the analysis of direct material costs

Price factors mean not only a change in the price of raw materials and supplies, but also a change in transport and procurement costs. The factor of norms reflects not only the change in the consumption rates themselves, but also the deviation of the actual consumption per unit of goods (specific consumption) from the norms. The substitution factor is understood, in addition to the effect of the complete replacement of some species material values others, changing their content in mixtures (recipes) and the content of nutrients 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., for raw materials and basic materials, fuel, purchased semi-finished products and components (below these methods will be considered using the example of basic materials).

The factor of prices, that is, the group of factors that determine the procurement cost of materials consists of the cost of the materials themselves at the prices of suppliers and transport and procurement costs. To determine the effect of changes in the level (after adjusting them to changes in tariffs) on the procurement cost of materials, it is necessary to have data on their percentage to the cost of harvested materials and fuel.

The deviation of material costs in the current period from the previous (baseline) is a consequence of the influence of the above factors, and to assess the influence of these factors, the following indicators of material consumption are calculated (Table 7.13).

Table 7.13

Below is an analysis of the deviation of the consumption of materials in the current period from the consumption in the previous period in the context of the influence of factors of norms, prices and replacement (Table 7.14).

The table shows a breakdown of the costs of materials when calculating the cost of a unit of goods. To facilitate the calculations, the recalculated amount of costs (column 7) is entered in the table, calculated as the product of the amount of material consumed in the current period by its procurement cost in the previous period (conventionally called the price). First of all, find the general deviation, i.e. the difference between the sums of costs in the current and previous periods (column 6-column 5). To measure the effect of changes in the specific consumption of materials on the amount of material costs, compare the value of the recalculated indicator with the amount of costs of the previous period for each line. The difference shows the deviation due to the norms (column 7-column 5).

Table 7.14

Analysis of material costs for the production of a unit of goods

Name of calculation groups of materials, purchased semi-finished products and components	Consumption, kg		Price per kg, rub.		Amount, rub.			Deviation (+, -), rub.
					PP (group 1х group 3)	TP (group 2 x group 4)	TP consumption in PP prices (group 2 х group 3)	total (group 6 - group 5)	including through
									normal (gr. 7-gr. 5)	prices (group 6 - group 7)
Material A
Material B
Material B
Material G
Material D
Other basic materials
TOTAL basic materials

The impact of the price factor is measured by comparing the amount of materials consumed in the current period in two estimates - the current period (TP) and the previous period (PP), i.e. as a result of subtracting the recalculated indicator from the sum of the costs of the previous period (column 6-column 7 ). It remains to determine the impact of the substitution. The replacement result is determined by comparing the cost price of a set of materials in the current period with the same indicator in the previous period. In this example, the set of materials for the current period consists of 4 components instead of 5 in the previous one. The changes were caused by the non-fulfillment of the supply plan for material D, which was partially replaced by materials B and D.

In the columns of the table reserved for the recalculated indicator, the composition of materials for the current period is recorded, but at the cost of the previous period, for a total of 204.4 thousand rubles. (131.0 + 40.8 + 32.6) instead of 220.8 thousand rubles. (124 + 15.3 + 81.5) of the previous period. Consequently, the cost reduction due to replacement amounted to 16.4 thousand rubles. with a simultaneous increase in cost due to material G by 6.4 thousand rubles. (price factor). Total savings for the replaced materials amounted to 10 thousand rubles.

Based on the results of the deviations obtained, it can be seen that the total cost of basic materials for the production of a unit of goods increased by 6.6 thousand rubles. This was a consequence of the increase in prices for materials (+13.8 thousand rubles) and their consumption rates (+9.2 thousand rubles), and only the replacement made it possible to save materials by 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 organization's omissions in planning the consumption of certain materials for this product, or a decrease in the quality of the product as a result of a forced replacement.

In terms of the release of this product in the current period, the reserve for reducing the cost by saving material costs is:

• at the expense of the norms of 11.0 rubles. * 61 pcs. = 671.0 rubles.
• at the expense of prices 13.8 rubles. * 61 pcs. = 841.8 rubles.
• due to the replacement of 0.0 thousand rubles. (because overruns are not allowed)

Only 1512.8 rubles.

Analysis of consumption ratesmaterial resources is aimed at identifying reserves for reducing material costs, and hence the cost of individual products and is carried out for specific goods produced by the organization. Since the range of goods can be very wide and, in addition, different types of materials can be spent on different goods, this analysis is limited to either the organization's most important goods, or goods with an inflated material consumption, or goods with expensive or scarce materials. The choice of the direction of analysis is determined by the tasks of the organization at this stage. In the process of analysis, the progressiveness of the norms, their dynamics and the validity of the reduction are studied.

Evaluation of the progressiveness of the norms presupposes their comparison with the norms of related organizations producing similar goods, with the norms of newly mastered or similar goods produced for a long time. The most interesting is the analysis of the specific constructive material consumption, which characterizes the net weight of the product (without waste generated in production) per unit of work performed or beneficial effect (for example, the mass of the engine per 1 kW of its power). It is advisable to carry out such an analysis not only for the product as a whole, but also for its structurally homogeneous parts and assemblies. An important indicator of the progressiveness of the norms is the coefficient of material utilization.

After assessing the progressivity, they proceed to the analysis of changes in norms. . The analysis methodology is presented below (Table 7.15).

Table 7.15

As can be seen from the given example, the decrease in the norms for product “A” only by 61.5% [(0.6 + 0.8 + 0.2) / 2.6 * 100] is justified by organizational and technical measures.

Saving materials in kind - the factor of norms and rational replacement of materials - the factor of replacement - is of decisive importance for reducing costs. The leading role of these factors is explained by the fact that the saving of material costs under the influence of the price factor has a direct impact on reducing the cost through a decrease in the amount of material costs. Savings under the influence of norms and substitution factors not only have a direct effect on these items, but create the possibility of increasing the volume of output of goods and thereby indirectly affect the reduction in the level of fixed costs per unit of goods, i.e., entails a relative decrease in plant-wide and shop costs. Thus, the range of influence of saving material costs due to the factors of norms and replacement for reducing the cost of goods is wider than due to the factor of prices.

Compliance analysis is based on comparing the actual specific consumption of materials for products with the norm and identifying the reasons for deviations. Such reasons may be: replacement of materials, violation of technology, poor-quality cutting, equipment malfunction, production defects, etc.

Assessment of the impact of material use efficiency on production volume can be calculated as follows.

Increase in product output by reducing material consumption rates (Δ Q 1 ):

, (7.16)

where Qch - actual production output, pcs;

H 1 and H 0 - the rate of consumption of materials for the product in the reporting and base periods.

2) Additional production from saved materials (Δ Q 2 ):

Δ Q 2 = EKm / N 1 , (7.17)

where NSKm - saving materials due to organizational and technical measures.

3) Calculation of the increase in the volume of production ( Δ V ) due to changes in mother-aloe-return ( µ ) and material consumption ( M ):

V= µ * M;

Δ V (µ) = Δµ * M ex;(7 . 18 )

Δ V(M)= ΔΜ * µ bases.

Analysis of the use of labor and its impact on the cost of production

Wages are one of the most important elements of the cost of goods.

The wages and salaries of production workers are recorded directly in line 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 engineering and technical workers are included in the shop and general plant costs (Figure 7.6).

Rice. 7.6. The structure of labor costs in the total cost of goods produced

In the cost of production, only the wages of production workers are singled out as an independent item. Salaries of other categories of industrial and production personnel are included in complex cost items, as well as transportation and procurement costs. The wages of workers employed in auxiliary production are included in the cost of steam, water, electricity and affects the cost of marketable products through those complex items to which the consumption of steam, water and energy is attributed.

Labor costs depend on the number of employees, tariff rates and official salaries that is, they are influenced by many common factors.

In this regard, the analysis of labor costs is carried out in 2 directions:

1. analysis of wages 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 cost of wages of certain categories of workers have been identified, it is determined to what extent they influenced different items of the cost of goods.

The cost of goods includes all payments to employees of industrial and production personnel. Labor costs of non-industrial personnel (canteens, clubs, etc.) are not included in the prime cost.

To determine the full value of the relative savings or overexpenditure of wages and its impact on the cost, it is necessary to proceed from the ratio of the growth rates of labor costs and the volume of production of goods. This ratio is equal to the ratio of the growth rates of labor productivity and average wages.

Labor productivity, measured by the average output per worker ( WWed ), Is the quotient of dividing the volume of production ( V ) for the average number of employees ( R CC ), and the average wage ( R CP ) - quotient of dividing labor costs ( R ) for the same average number of employees.

WWed = V / RSS, (7.19)

P CP = P /RSS. (7.20)

The ratio of the growth rates of these fractions is equal to the ratio of the rates of change in the numerators of fractions - the volume of production and labor costs:

One of the most important factors in reducing the cost is the outstripping growth rates of labor productivity rates of growth in average wages. That is why determining the influence of the actual ratio of the growth rates of labor productivity and wages on the cost of goods produced is one of the tasks of its analysis.

Calculation of changes in labor costs (Δ R ) under the influence of an increase in average annual output and average annual wages of one worker or worker is carried out according to the formula:

, (7.22)

where R PP - labor costs of the previous period, thousand rubles.

T R and TW - the growth rate of the average annual salary of 1 worker and the average annual labor productivity, respectively, in the current period compared to the previous period.

Let's substitute the data for calculation into the formula (Table 7.16).

Table 7.16

Initial data for calculating the impact of labor costs on labor productivity

Indicators	Previous period	Current period	Growth rate, %
1. Average number of employees, people.
2. Labor costs, thousand rubles.
3. Volume of production of goods, thousand rubles.
4. Average annual salary of one employee, thousand rubles.
5. Labor productivity of one worker, thousand rubles.
6. Salary intensity of products, RUB / RUB (page 2 / page 3)
7. Labor intensity of production, people / 1000 rub. (Page 1. / page 3)

Δ P = 63,014 * (122.63 - 121.77) / 121.77 = 445.04 thousand rubles.

The given data indicate that with an increase in the volume of production by 25.3%, labor costs increased by 26.16%, i.e. their growth rate is somewhat higher. Labor costs have increased as the average wage per worker is growing faster than labor productivity.

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

Based on formula 7.20, labor costs can be represented as follows:

P = P CP *RSS, (7.23)

Consequently, the change in labor costs ( Δ R ) formed under the influence of:

Δ P R- changes average headcount workers;

ΔP P- changes in the average wage per employee for the period).

The influence of these factors on labor costs can be represented as follows:

Δ RRP= ΔРR+ ΔР Р = [(RWITHCTP - RWITHCTP) * PWITHP] + [(RWedTP- RWedTP) * RSS]. (7.24)

The first part of the formula reveals the influence of changes in the average number of employees, the second - the average wage per employee for the period.

ΔР = (1108 - 1077) * 58.51 + (71.75 - 58.51) * 1108 = + 16486 thousand rubles

An increase in the number of employees by 31 people increased labor costs by 1,813.8 thousand rubles, and an increase in average annual wages by 22.63% increased labor costs by 14,671.2 thousand rubles.

The increase in labor costs can also be caused by:

• an increase or decrease in the proportion of higher-paid workers in the total number of the corresponding category (if there is a shortage of employees, such a deviation is inevitable and is not considered an overspending);
• violation of established salaries; what is an unacceptable non-production expense;
• overfulfillment of production standards and payment of bonuses included in the payroll (for valid reasons), incorrect billing of work, unproductive payments and other shortcomings that affect the average wage (for disrespectful reasons).

Analytically, the analysis of labor costs is also of interest, revealing the influence of external (objective) factors. In this case, the analytical indicator is calculated ( R AN ), comparing the cost of wages in the previous period with the growth rate (growth index) of the volume of production:

R AH = R PP *T V /100 , (7.25)

R AN = 63014 * 125.3 / 100 = 78957 thousand rubles.

The deviation of labor costs in the current period from the analytical cost indicator can be calculated as follows:

Δ R 1 = R TP - R AN , (7.26)

Δ R 1 = 79500 - 78957 = +543 thousand rubles.

The organization exceeded costs in the current period by 543 thousand rubles.

The deviation of labor costs in the previous period from the analytical indicator will be:

Δ R 2= R AN - R PP; (7.27)

Δ Р 2 = 78975 - 63014 = 15943 thousand rubles.

The complex deviation from the analytical indicator of labor costs in the previous and current periods will be:

Δ P A =Δ R 1 + Δ R 2 , (7.28)

Δ P A = 543 +15943 = 16486 thousand rubles.

Absolute variance in labor costs:

Δ R = R TP - R PP, (7.29)

Δ P A= 79500 - 63014 = 16486 thousand rubles.

The calculation results are the same, the calculations are correct.

Next, it is necessary to analyze the change in labor costs as a result of changes in labor intensity and labor intensity of products. Reducing labor intensity provides savings in wages and an increase in labor productivity.

Salary return ( RFP ) shows how much of the product is produced (in value terms) at the cost of one ruble for wages and is calculated as follows:

ZPo =V / P, , (7.30)

where V - the volume of production per unit of time (year, quarter, month);

R - labor costs per unit of time (year, quarter, month).

Salary intensity ( ZPe ) shows the cost of wages in the production of one ruble of goods and is calculated as follows:

ЗПе = Р /V . (7.31)

Change in labor costs due to changes in labor intensity ( Δ RW ) is defined as follows:

Δ RW= R AH *WTP / WPP- R AH = R AH * (WTP / WPP- 1). (7.32)

For the calculation, we use the data in Table 7.16:

Δ RW = 78975* (0,0015/0,0019 - 1) = 78975 * (-0,21) = - 16622 thousand rubles.

The change in labor costs due to changes in the wage rate is calculated by the formula:

Δ R ZPE = R TP - R AN *WTP / WPP, (7.33)

Δ R ZPE= 79500 - 78957 * 0.0015 / 0.0019 = 79500 - 62335 = 17165 thousand rubles.

The change in labor costs under the influence of both indicators will be:

Δ RWZPE = Δ RW + Δ R ZPE, (7.34)

Δ RWZPE= (- 16622) + 17165 = 543 thousand rubles.

The resulting value of the deviation of labor costs coincides with the previously calculated deviation according to the formula 7.26. This means that the calculations were performed correctly.

The increase in labor costs was due to an increase in wages by 17165 thousand rubles, and a decrease in the labor intensity of products ensured a decrease in costs by 16622 thousand rubles.

change in labor productivity of one employee:

Δ RW = (VTP / W TNS - VTP / WPP)* PPP ., (7.35)

Δ RW= (717416 / 647.49 - 717416 / 531.73) * 58.51 = -14101 thousand rubles.

change in the volume of production of goods:

Δ RV = (VTP / WPP - VPP / WPP)* PPP .= (VTP- VPP)/ WPP * PPP, (7.36)

Δ RV =( 717416 - 572661) / 531.73 * 58.51 = +15915 thousand rubles.

change in the average annual salary of one employee:

Δ R R = (R TP - R PP) *R TNS , (7.37)

Δ R R= (71.75 - 58.51) * 1108 = 1476 thousand rubles.

Total change in labor costs:

Δ P =Δ RW + Δ RV + Δ R R , (7.38)

14101 + 15915 + 14672 = 16486 thousand rubles.

The result obtained coincides with the absolute deviation in labor costs (formula 7.29):

The calculations are correct.

The analysis shows that the main factors that had a significant impact on the change in labor costs in this organization are:

• growth in the volume of production of goods - an increase of 15,915 thousand rubles.,
• an increase in the average annual salary of one employee - an increase of 14,672 thousand rubles.
• growth of labor productivity of one employee - a decrease by 14101 thousand rubles.

Significant reasons for the increase in labor costs are also deviations from the established technology, recorded by special accounting documents - extra pay sheets, which are grouped by location of detection, reasons and culprit.

Optimization of production costs is largely determined by the correct ratio of growth rates of labor productivity and growth of wages. Changes in the growth rate of labor productivity should be interconnected with the growth rate of wages, thereby ensuring the optimization of the formation of the cost of goods for this indicator.

When calculating the reserves for reducing costs, one must strive to reveal as fully as possible overspending on certain types of these costs, preventing them from balancing with cost savings for other purposes.

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

Sources of information for analyzing the cost of production are: Form 2 "" and Form 5 Appendix to the balance sheet of the annual report of the enterprise, the calculation of marketable products and the calculation of certain types of 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, there are variable and conditionally fixed costs (costs). The value of variable costs changes with changes in the volume of products (works, services). The variables include material costs of production, as well as piecework wages of workers. The amount of conditionally fixed costs does not change when the volume of production (work, services) changes. Provisionally fixed costs include depreciation, rental of premises, time 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 over-planned increase in the cost of production amounted to 58 thousand rubles, or 0.29% of the plan. This was 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 for the cost of all marketable products has been fulfilled in the context of individual calculation items and determine which items there are savings, and which cost overruns. Let us present the corresponding data in Table 1.

Table 1. (thousand rubles)

	Indicators	Full 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
					to the plan for this article	to the full planned cost
	Raw materials and supplies
	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
	Insurance contributions
	Expenses for preparing and mastering the production of new products
	Equipment maintenance and operating costs
	General production (general shop) expenses
	General business (plant-wide) expenses
	Losses from marriage
	Other production costs
	Total production cost of marketable products
	Selling expenses (selling expenses)
	Total total cost of marketable products: (14 + 15)

As you can see, the increase in the actual cost of marketable products in comparison with the planned one is caused by the overexpenditure of raw materials and materials, additional wages of production workers, an increase in other production costs against the plan, and the presence of losses from defects. For the rest of the calculation items, there is savings.

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

• material costs;
• labor costs;
• insurance deductions;
• depreciation of fixed assets (funds);
• other costs (depreciation intangible assets, rent, compulsory insurance payments, interest on bank loans, taxes included in the cost of production, deductions to extra-budgetary 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 production cost estimate.

So, the analysis of the cost of production in the context of calculation items and homogeneous economic elements allows you to determine the amount of savings and cost overruns for certain types of costs and helps to find reserves for reducing the cost of products (works, services).

Analysis of costs per 1 ruble of marketable products

- a relative indicator characterizing the share of the cost in the composition of the wholesale price of products. It is calculated using the following formula:

Costs per ruble of marketable products it is the total cost of marketable products divided by the value of marketable products in wholesale prices (excluding value added tax).

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

Initial data for analysis.

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

Costs per ruble of actually released marketable products:

• according to the plan, recalculated for the actual output and product range: 85.23 kopecks.
• actually at prices in effect in the reporting year: 85.53 kopecks.
• in fact, at the prices adopted in the plan: 85.14 kopecks.

Based on these data, we will determine the deviation of the actual costs per 1 ruble of marketable products in the prices that were 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 0.39 kopecks less than the planned one. Let's find the influence of individual factors on this deviation.

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

85.23 - 85.92 = - 0.69 kopecks.

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 with a relatively low level of costs per ruble of production.

The influence of changes in the cost of individual types of products will be determined by comparing the actual costs in prices adopted in the plan with the planned costs recalculated for the actual output and product range, i.e. lines 2c and 2a:

85.14 - 85.23 = -0.09 kopecks.

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 cost price change due to changes in these prices for actual marketable products in the wholesale prices adopted in the plan. In the example under consideration, due to the increase in prices for materials and tariffs, the cost of marketable products increased by + 79 thousand rubles. Consequently, the cost per 1 ruble of marketable products due to this factor increased by:

(23335 thousand rubles - actual marketable products in wholesale prices adopted in the plan).

The influence of changes in wholesale prices for the products of a given enterprise on the cost indicator per 1 ruble of marketable products is defined as follows. First, let's determine the overall influence of 3 and 4 factors. To do this, compare the actual costs per 1 ruble of marketable products, respectively, in the prices that were in effect 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 kopecks.

Of this value, the influence of prices for materials is + 0.33 kopecks. Consequently, the influence 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 kopecks - 0.09 kopecks. + 0.33 kopecks + 0.06 kopecks = - 0.39 kopecks

Thus, the decrease in the cost indicator per 1 ruble of marketable products took place mainly due to changes in the structure of manufactured products, as well as due to a decrease in the cost of certain types of products. At the same time, an increase in prices for materials and tariffs, as well as a decrease in wholesale prices for the products of this enterprise increased the cost of 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 of raw materials, materials, purchased semi-finished products, components, fuel and energy, equated to material costs.

The specific weight of material costs is about three quarters of the cost of production. Hence it follows that saving material costs to a decisive extent ensures a decrease 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 costing of production, as well as the cost of individual products.

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

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

The amount of material costs is influenced by three main factors:

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

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

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 process of the current activity of the enterprise, the decrease in the specific consumption of materials depends on the decrease in the amount of waste in the production process.

There are two types of waste: returnable and non-returnable. Recyclable waste materials are further used in production, or sold to the outside. Irretrievable waste further use are not subject. Recyclable waste is excluded from production costs, since it is returned to the warehouse as materials, but waste is not received at the price of full value, i.e. starting materials, but at the price of their possible use, which is much less.

Consequently, the violation of the stipulated 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 the change in 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 the procurement cost per unit of material. Procurement cost of materials includes the following main elements:

• a) the supplier's wholesale price (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 amount of transport and procurement costs depends, since these costs are usually carried out by the buyer. They are influenced by the following factors: a) changes in the composition of suppliers located at different distances from the buyer; b) changes in the method of delivery of materials;
• c) changes in the degree of mechanization of loading and unloading operations.

Wholesale prices of suppliers for materials increased against those provided for in the plan by 79 thousand rubles. So, the overall increase in the procurement cost of materials due to the increase in wholesale prices of suppliers for materials and an 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 both by different specific consumption, and by different procurement costs of the replaced and replacement materials. The influence of the replacement factor is defined by the balance method, as the difference between the total amount of deviation of actual material costs from planned and the influence of already known factors, i.e. specific consumption and procurement cost:

94 - 50.4 - 98 = - 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, unprofitable for the enterprise.

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

Let us determine by the method of differences the influence of individual factors on the costs of material (steel) on product A:

Table No. 18 (thousand rubles)

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

1.5 * 5.0 = 7.5 rubles.

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

0.2 * 11.5 = + 2.3 rubles.

The overall influence of the two factors (the 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 mainly caused by the over-planned specific consumption, as well as an increase in the procurement cost. Both should be regarded 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 waste materials in the production process: 50.4 thousand rubles.
• reduction of transport and procurement costs to the planned level: 19 thousand rubles.
• implementation of organizational and technical measures aimed at saving raw materials and materials (the amount of the reserve is absent, 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, to check the observance of the saving regime in spending money on labor remuneration, to study the ratio of the growth rates of labor productivity and average wages, and also to identify reserves for further reducing the cost of production by eliminating the causes unproductive payments.

The sources of information for the analysis are the calculation of the cost of production, the data of the statistical form of the report on labor f. No. 1-t, data of the appendix to the balance sheet f. No. 5, accounting materials on accrued wages, etc.

In 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 does 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 bill 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 and the basic (planned) fund, recalculated (adjusted) by the percentage of change in the volume of production, taking into account a special conversion factor. This coefficient characterizes the specific weight of the variable (piece-rate) wages, depending on the change in the volume of production, in the total amount of the wage fund. At the analyzed enterprise, this coefficient is 0.6. The actual volume of production is 102.4% of the basic (planned) output. Based on this, the relative deviation in the wages fund of industrial and production personnel is:

So, the absolute cost overruns on the wages fund of industrial and production personnel is equal to 192.4 thousand rubles, and taking into account the change in the volume of production, the relative cost overrun was 94.6 thousand rubles.

Then you should analyze the wages fund of workers, the value of which is mainly variable in nature. The absolute deviation here is:

5560.0 - 5447.5 = + 112.5 thousand rubles.

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

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

Initial data:

Table 19

(thousand roubles.)

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

Change in the number of workers:

51 * 1610.3 = 82125.3 rubles.

Change in the average annual wage of one worker:

8.8 * 3434 = + 30 219.2 rubles.

The overall influence of two factors (balance of factors) is:

RUB 82,125.3 + RUB 30,219.2 = + 112 344.5 rubles. = + 112.3 thousand rubles.

Consequently, the overexpenditure on the wage bill of workers was formed mainly due to the increase in the number of workers. The growth in the average annual wage of one worker also influenced the formation of this cost overrun, 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 the volume of production. Consequently, this relative deviation is equal to the difference between the actual wages fund of workers and the basic (planned) fund, recalculated (adjusted) by the percentage of change in the volume of production:

So, according to the wages fund of workers, there is an absolute cost overrun in the amount of + 112.5 thousand rubles, and taking into account the change in the volume of production, there is a relative saving in the amount of 18.2 thousand rubles.

• additional payments to pieceworkers due to changes in working conditions;
• additional payments for overtime work;
• payment for all-day downtime and hours of in-shift downtime.

At the analyzed enterprise there are 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 is 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, specialists and other employees. This salary is a conditionally constant 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. An excess of the base value of the wage fund is recognized as an unjustified cost overrun, the elimination of the causes of which is a reserve for reducing the cost of production. At the analyzed enterprise, the reserve for reducing the cost is the amount of 99.4 thousand rubles, which can be mobilized by eliminating the causes of cost overruns in the wages of managers, specialists and other employees.

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

The outstripping growth of wages in comparison with labor productivity (this takes place in the example under consideration) leads to an increase in the cost of production. The influence on the cost of production of the ratio between the growth of labor productivity and average wages can be determined by the following formula:

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

where, Y is the specific weight of wage costs in the total cost of marketable products.

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

101,6 — 101,2 * 0,33 = + 0,013 %

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

At the 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 reasons for unjustified cost overruns on salary 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 production: -

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

Analysis of production maintenance and management costs

These costs mainly include the following items for calculating the cost of production:

• a) the cost of maintaining and operating the equipment;
• b) general production costs;
• c) general expenses;

Each of these items consists of different cost elements. The main purpose of the analysis is to find reserves (opportunities) to reduce costs for each item.

Sources of information for the analysis are the calculation of the cost of production, as well as analytical accounting registers - statement No. 12, which records the costs of maintaining and operating equipment and general production costs, and statement 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 be preliminarily recalculated (adjusted) by the percentage of fulfillment of the production plan (102.4%). However, these costs include 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 items are not recalculated.

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

Equipment maintenance and operating costs

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

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

General production costs

Table 22

(thousand roubles.)

	Indicators	Estimate (plan)	Actually	Deviation (3-2)
	Labor costs (with accruals) for the management personnel of the workshop and other workshop personnel
	Amortization of intangible assets
	Depreciation of buildings, structures and workshop equipment
	Repair of buildings, structures and workshop equipment
	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) shortage and loss of damage to material values
	Surplus material assets (deducted)
	Total overhead costs

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

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

Then let's analyze the 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 housekeeping personnel:
	Depreciation of intangible assets:
	Depreciation of buildings, structures and general utility equipment:
	Production of tests, experiments, research and maintenance of general business 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 values: c) other non-productive expenses:
	Excluded income of surplus material assets:
	Total general running costs:

In general, there is a cost overrun for general operating expenses in the amount of 47 thousand rubles. However, the amount of unbalanced cost overruns (that is, without taking into account the savings available for individual items) is 15 + 24 + 3 + 8 + 7 + 12 = 69 thousand rubles. Eliminating the reasons for this cost overrun will reduce the cost of production.

Savings on certain items of general production and general business expenses may not be justified. This includes items such as labor protection costs, testing, experimentation, research, and training. If there is a saving under these items, you should check what caused it. 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 failure to fulfill the planned measures for labor protection, experiments and research, etc. Such savings are unjustified.

At the analyzed enterprise in the structure of general operating expenses there is an unjustified saving under the item "Personnel training" in the amount of 13 thousand rubles. It is caused by the incomplete implementation of the planned training activities.

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

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

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

196.8 * 50% = 98.4 thousand rubles.

Here, only 50% of unjustified cost overruns is conventionally taken as a reserve in order to eliminate the re-invoicing of costs (materials, salaries). When analyzing material costs and wages, reserves for reducing these costs have already been identified. But both material costs and wages are included in the cost of maintaining production and management.

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

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

in terms of salary costs - the amount of the reserve is 114.6 thousand rubles. by eliminating the causes of unproductive payments and the reasons for unjustified cost overruns on the payroll of 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 reasons for unjustified cost overruns in the cost of maintaining and operating equipment, general production and general expenses.

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

• Objectives and content of cost management
• Factor analysis of cost
• Analysis of the use of material resources and their impact on the cost of production

Features of production management in conditions market economy lies in the fact that in the process of production activity it is extremely important to constantly measure income with costs, calculate ϲʙᴏand possibilities, and before making any decision regarding its production, the manager must know whether these changes will bring additional income. 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 as a synthetic indicator reflects all aspects of the production and financial and economic activities of the organization: the degree of use of material, labor and financial resources, the quality of work of individual employees and management as a whole.

Production cost(works, services) is a cost estimate of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for the production and sale of goods used in the production process.

Under costs understand the explicit (actual, estimated) costs of the organization, and by costs, a decrease in the organization's funds or an increase in its debt obligations in the process of economic activity. Material published on http: // site
Expenses mean the fact of using raw materials, materials, services. Only at the time of sale of goods, the organization recognizes ϲʙᴏand income and the associated part of the costs - expenses.

Costs- ϶ᴛᴏ total victims of the organization associated with the performance of certain operations. It is worth noting that they include both explicit (accounting, estimated) and imputed (alternative) costs. Explicit (estimated) costs - ϶ᴛᴏ actual costs expressed in monetary form due to the acquisition and consumption of various types of economic resources in the process of production and circulation of products, goods or services. Opportunity (imputed) costs mean the lost profit of the organization, which it would receive when choosing to produce an alternative product, at an alternative price, in an alternative market, etc.

In domestic practice, under managing the cost of goods the systematic process of formation of production costs of all goods and the cost of individual products, control over the fulfillment of tasks to reduce the cost of goods produced is understood.

The main goal of cost analysis is to identify opportunities for more rational use of production resources, reduce production and sales costs and ensure profit.

The results of the analysis serve as the basis for making management decisions at the level of management of the organization and will be the source material for the work of financial managers.

In the process of analyzing production costs and the cost of manufactured goods:

• studies the amount of total costs for the reporting period and the rate of its change in comparison with the planned data, in dynamics and with the rate of change in the volume of sales;
• assesses the structure of costs, the share of each item in their aggregate value and the rate of change in the amount of costs by item in comparison with the planned data and in dynamics;
• compares the actual production and total cost for the main types of goods and in their aggregate with the planned indicators and in dynamics, calculates the influence of the main factors on the deviation of these indicators;
• examines fixed and variable costs, sets break-even points for the main types of products and for the organization as a whole;
• examines indicators of contribution to coverage, financial strength and operating leverage;
• estimates the cost of production by structural divisions, compares direct costs with their planned value in conjunction with the volume of production, and general production and general business costs - with the planned estimate;
• determines the share of non-production costs and trends in its change in comparison with the data of the previous period;
• establishes the validity of the choice of the base for the distribution of various types of costs (general production, general business, etc.)

Analysis plays a critical role in ensuring the optimal level of cost, and, consequently, maximizing profits and increasing the competitiveness of the organization.

Cost management can be effective based solely on real data. According to the general recognition of specialists in the ϶ᴛᴏth area, cost management is a subsystem of the general information system of an organization, therefore it is impossible to limit its functions only production accounting... It is worth noting that it links together management, marketing, analysis, financial accounting, production accounting.

Factor analysis of cost

Today, when analyzing the actual cost of goods produced, identifying reserves and the economic effect of reducing it, factor analysis is used.

Since the cost is a complex resulting indicator, and knowledge of the conditions for its formation is important for the effective management of an organization, it is of interest to assess the influence of various factors or reasons on the t indicator when they change during the production process, in particular, deviations from planned values, values ​​in the base period, etc. .NS.

Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. It is worth noting that they reflect the main directions of work of the collectives of enterprises to reduce the cost: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reduction of administrative and managerial and other overhead costs, reduction of marriage and elimination waste and waste.

The most important groups of factors that have a significant impact on the cost are the following.

1) Increasing the technical level of production: introduction of new, progressive technology; mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; changes in the design and technical characteristics of products / Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the full use of waste in production. It is important to know that a large reserve is fraught with the improvement of products, a decrease in its material consumption and labor intensity, a decrease in the weight of machinery and equipment, a decrease in overall dimensions, etc.

For this group of factors, for each event, an economic effect is calculated, which is expressed in a decrease in production costs. The savings from the implementation of measures are determined by comparing the cost per unit of production before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year:

EC = (З 0 - З 1) *Q, (7.8)

where NSK - saving direct current costs;

Z 0 - direct current costs per unit of production before the implementation of the event;

Z 1 - direct current costs per unit of production after the implementation of the event

Q - the volume of production of goods in natural units from the beginning of the implementation of the event to the end of the planning period.

2) Improving the organization of production and labor: changes in the organization of production, forms and methods of labor with the development of production specialization; improving production management and reducing costs for it; improving the use of fixed assets; improvement of material and technical supply; reducing transportation costs; other factors that increase the level of organization of production. With the simultaneous improvement of technology and organization of production, it is extremely important to establish savings for each factor separately and include them in the following groups. If such a division is difficult to do, then the savings can be calculated based on the targeted nature of the activities or by groups of factors.

The decrease in operating costs occurs as a result of improving the service of the main production (for example, the development in-line production, increasing the shift ratio, streamlining ancillary technological work, improving the tool management, improving the organization of control over the quality of work and goods) A significant decrease in the cost of living labor can occur with an increase in norms and service areas, a reduction in losses of working time, a decrease in the number of workers who do not comply with the norms development. These savings can be calculated by multiplying the number of abandoned workers by the average wage in the previous year (with social security charges and taking into account the cost of clothing, food, etc.) Additional savings arise when improving the management structure of the organization as a whole. It is worth noting that it is expressed in the reduction of management costs and in the saving of wages and charges on it in connection with the release of management personnel.

With the improvement in the use of fixed assets, savings are calculated as the product of the absolute reduction in costs (excluding depreciation) per unit of equipment (or other fixed assets) by the average amount of equipment (or other fixed assets)

The improvement of material and technical supply and the use of material resources is reflected in a decrease in the rates of consumption of raw materials and materials, a decrease in their cost price due to a decrease in procurement and storage costs. Transportation costs are reduced as a result of reducing the cost of delivering raw materials and supplies from the supplier to the warehouses of the organization, from factory warehouses to places of consumption; reducing the cost of transporting finished products.

3) Changes in the volume and structure of goods: changes in the nomenclature and assortment of goods, improving the quality and volume of production of goods. Changes in this group of factors can lead to a relative decrease in conditionally fixed costs (except for depreciation), a relative decrease in depreciation charges. Conditionally fixed costs do not directly depend on the number of goods produced; with an increase in production, their number per unit of goods decreases, which leads to a decrease in its cost.

The relative savings on conditionally fixed costs is determined by the formula

NSKNS= (TV* З UP0) / 100, (7.9)

where EK P - saving of conditionally fixed costs;

Z UP0 - the amount of conditionally fixed costs in the base period;

TV - the rate of increase in the volume of production in comparison with the base period.

The relative change in depreciation deductions is calculated separately. Part of the depreciation deductions (as well as other production costs) is not included in the prime cost, but is reimbursed from other sources (special funds, payment for services on the side that are not included in the commercial product, etc.), therefore, the total amount of depreciation may decrease ... The decrease is determined based on actual data for the reporting period. The total savings on depreciation deductions are calculated using the formula

EK A = (A O K /QO- A 1 K /Q 1 ) * Q 1 , (7.10)

where EC A - savings due to the relative decrease in depreciation charges;

A 0, A 1 - the amount of depreciation charges in the base and reporting periods;

TO - coefficient that takes into account the amount of depreciation charges attributed to the cost of production in the base period;

Q 0 , Q 1 - the volume of production of goods in natural units of the base and reporting period.

So that there is no repeated counting, the total amount of savings is reduced (increased) by the part that is taken into account for other factors.

Changing the nomenclature and assortment of goods will be one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost price), shifts in the composition of goods associated with improving the structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The influence of changes in the structure of goods on the cost price is analyzed by variable costs by items of calculation of the standard item. Calculation of the influence of the structure of goods on the cost must be linked to indicators of increasing labor productivity.

4) Improving the use of natural resources: change in the composition and quality of raw materials; changes in the productivity of deposits, the volume of preparatory work during production, methods of extracting natural raw materials; changes in other natural conditions. These factors reflect the influence of natural (natural) conditions on the value of variable costs. Analysis of their impact on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries.

5) Industry and other factors: commissioning and operation of new workshops, production units and industries, preparation and operation of production; other factors.

Significant reserves are laid down in reducing the cost of preparing and operating new types of production of goods and new technological processes, in reducing the costs of the start-up period for newly commissioned workshops and facilities. The calculation of the amount of change in costs is carried out according to the formula:

EK P = (З 1 /Q 1 - З 0 /Q 0 ) * Q 1 , (7.11)

where EK P - changes in the costs of preparing and running production;

Z 0, Z 1 - the amount of costs of the base and reporting period;

Q 0 , Q 1 - the volume of production of goods of the base and reporting period.

If changes in the value of costs in the analyzed period are not reflected in the above factors, then they are among others. These include, for example, a change in the size or termination of mandatory payments, a change in the amount of costs included in the cost of production, etc.

It is extremely important to summarize the factors of cost reduction and reserves identified as a result of the analysis in the final conclusions, to determine the total influence of all factors on reducing the total cost per unit of goods.

Traditionally, cost analysis begins with an analysis of the dynamics of the cost of all goods, when the actual costs are compared with the planned or with the costs of the base period. The total cost may change due to the volume and structure of the output of goods, the level of variable costs per unit of goods and the amount of fixed costs. In the process of analysis, it is revealed for which cost items the largest cost overruns occurred and how ϶ᴛᴏ the change influenced the change in the total amount of variable and fixed costs.

The above diagram explains the procedure for assessing the influence of factors on the total change in costs when comparing the costs of the current period with the previous one (Figure No. 7.3)

If ϶ᴛᴏm, it is advisable to recalculate the costs of the previous period for the volume of production of goods of the current period only for the variable part of costs.

Figure No. 7.3. Scheme for analyzing the influence of factors on the change in the total cost of production of goods

Let us study an example of factorial analysis of costs in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the above scheme based on the initial data shown in Table 7.9.

Table 7.9

Input data for factorial cost analysis

Indicators	Previous period		Note that the current period		Deviation (+/-), thousand rubles	Note that the growth rate,%
	amount, thousand rubles	structure,%	amount, thousand rubles	structure,%
1.Production costs
1.1.variables
1.2. Constants
2.Volume of production of goods

According to the given data, it is extremely important to analyze the impact on the cost price change:

1. the volume of production of goods;
2. prices and tariffs for costs;
3. structure and unit costs for the production of certain types of goods.

Settlement procedure:

1) Determination of the total cost change: 686079 - 541131 = +144948 thousand rubles. (increase)

2) Recalculation of the costs of the previous period to the volume of production of the current period:

a) variable costs: 464070 * 1.253 = 581479.7 thousand rubles. (change in proportion to the volume of production);

b) fixed costs 77,061 thousand rubles. (remain at the basic level)

Total: 581479.7 + 77061 = 658540.7 thousand rubles.

3) Recalculation of the costs of production of goods of the current period at the prices and tariffs of the previous period:

541131/572661 * 717416 = 677916 thousand rubles.

4) Assessment of the influence of factors:

a) production volume 658540.7 - 541131 = 117409.7 thousand rubles. (increase)

or 581479.7 - 464070 = 117409.7 thousand rubles. (increase)

b) prices and tariffs 686079 - 677916 = 8163 thousand rubles. (increase)

c) structure and total costs 677916 - 658540.7 = 19375.3 thousand rubles. (increase)

Total: 117409.7 + 8163 +19375.3 = 144948 thousand rubles.

The study of the structure of production costs and its changes for the reporting period for individual cost elements, as well as the analysis of cost items of actually manufactured products constitute the next stage of the cost analysis.

Cost analysis by economic element allows you to control the formation, structure and dynamics of costs by types that characterize their economic content.

Analysis of the data in the example below shows that the main share of costs falls on material costs and labor costs, therefore, these elements need to be given special attention when identifying reserves for reducing costs (Table 7.10)

Table 7.10

Cost analysis by economic element

Indicators	Previous period		Note that the current period		Note that the growth rate,%	Deviations (+ , -)
	amount, thousand rubles	structure,	amount, thousand rubles	structure,		amount, thousand rubles	structure, percentage points
Material costs
Labor costs
Accrued unified social tax
Depreciation of fixed assets
Other costs
Total cost items
Production volume of goods
Costs per ruble of manufactured goods

The analysis shows that the total increase in costs is 26.79% or 144948 thousand rubles, while the largest increase in absolute value is observed for the element of material costs by 105458 thousand rubles. or 24.29%, labor costs increased by 16486 thousand rubles. or 26.16%. The growth in deductions for the unified social tax is due to an increase in the level of wages. The increase in depreciation charges is associated with an increase in the replacement cost of fixed assets. The more than 2-fold increase in other costs is explained by the increase in the cost of telephone calls due to the increase in tariffs, advertising and rental costs.

Vertical analysis of costs shows that in the current period the largest share falls on material costs, as in the previous one, but their share decreased by 1.59 percentage points. In the structure of costs, other costs increased by 1.73 percentage points, structural changes were insignificant for other cost elements.

Costs per 1 ruble of manufactured products increased by 1.14 kopecks or 1.2%.

Analysis of the cost per ruble of goods produced

The diagram of the relationship and interdependence of costs per ruble of manufactured goods demonstrates the influence of both external and internal factors (Figure No. 7.4)

Figure No. 7.4. Interrelation of factors determining the level of costs per ruble of manufactured goods

4 major factors have a direct impact on the change in the level of costs per ruble of manufactured goods, which are in direct functional connection with it:

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

For the studied organization, the total deviation of the cost per ruble of manufactured goods of the current period from the previous period caused by all factors is determined by comparing lines 9 and 7 (Table 7.11):

95.63 - 94.49 = +1.14 kopecks,

that is, the costs of the current period turned out to be higher than the costs of the previous period.

Let us study the influence of each of the 4 above factors on ϶ᴛᴏ deviation.

Table 7.11

Calculation and estimation of costs per ruble of manufactured goods

Indicator name	Calculation formula
Total cost:
1) of the previous period, thousand rubles.	∑QPP ZPP
2) the current period at the prices and tariffs of the previous period, thousand rubles.	∑QTP ZPP
3) of the current period, thousand rubles.	∑QTP ZTP
Production volume in wholesale prices:
4) of the previous period, thousand rubles.	∑QPP TsPP
5) of the current period at the prices and tariffs of the previous period, thousand rubles.	∑QTP TsPP
6) of the current period, thousand rubles.	∑QTP TsTP
Costs per ruble of manufactured goods:
7) of the previous period (p. 1: p. 4), cop.	∑QPP ZPP : ∑QPP TsPP
8) of the previous period, recalculated for the output and assortment of the current period (line 2: line 5), cop.	∑QTP ZPP: ∑QTP TsPP
9) of the current period, in prices in effect in the current period (page 3: page 6), cop.	∑QTP ZTP: ∑QTP TsTP
10) in prices of the current period, taking into account changes in prices for material resources (line 3, taking into account price changes: line 5), cop.	∑QPP Z "TP : ∑QTP TsPP
11) the current period in wholesale prices for goods of the previous period (line 3: line 5), cop.	∑QTP ZTP: ∑QTP TsPP

Legend:

Q is the number of products;

З - the cost of producing a unit of the product;

C is the wholesale price of a product unit;

З "ф - actual costs of production of a unit of product, adjusted for changes in prices and tariffs for consumed material resources.

The influence of structural changes in the composition of goods is determined by the following formula (compare lines 8 and 7 of Table 7.11):

(7.12)

Changes in the assortment of manufactured products led to an increase in the cost per ruble of manufactured goods by 2.76 kopecks. (97.25 - 94.49)

The influence of changes in the level of costs on the production of individual products in the composition of the released goods is determined by the formula (the difference between lines 10 and 8):

(7.13)

and is: 88.11 - 97.25 = -9.14 kopecks. It is worth saying that the resulting change in the total amount of costs due to the ϶ᴛᴏth factor is ϶ᴛᴏ the net savings achieved as a result of reducing the cost of material resources, the use of more advanced equipment and technology, and an increase in labor productivity.

It is possible to highlight the impact of changes in prices and tariffs on consumed material resources using the formula:

(7.14)

or by comparing the dates 11 and 10 of the table: 98.42–88.11 = 10.31 kop. The average increase in prices and tariffs for resources led to an increase in the cost per ruble of manufactured goods by 10.31 kopecks.

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

(7.15)

It is worth saying that the deviation obtained indicates a decrease in costs due to an increase in the average selling prices set by the organization in the reporting period for ϲʙᴏ and goods: 95.63 - 98.42 = - 2.79 kopecks.

Table 7.12

The total deviation of the cost per ruble of goods produced coincides with the calculated one for factors, therefore, the calculation is performed correctly.

When analyzing the effect on ϶ᴛᴏ of the change in all 4 factors, it turns out that the reduction in costs mainly falls on the net savings, that is, on the savings in the level of costs for the production of individual products. This will be a positive development. At the same time, the total savings could have been much greater if it were not for the negative influence of 2 other factors. In connection with this, it is extremely important for an organization to pay special attention to the range of products it produces, and also, if possible, to take a responsible approach to the choice of suppliers of material resources, since it is these factors (a shift in the structure of manufactured goods and an increase in prices for consumed resources) that influenced the result. in the direction of increasing costs.

In the course of the analysis, a comparison is also made of the costs per 1 ruble. of manufactured goods in dynamics and, if possible, comparison with the industry average.

Analysis of the use of material resources and their impact on the cost of production

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

The main tasks of the analysis of material costs as the most important component of the cost of goods will be:

• identification and measurement of the influence of individual groups of factors on the deviation of costs from the plan and their change in comparison with previous periods;
• identification of 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, the change in the volume and structure of manufactured goods, material consumption per unit of product, price, rate and replacement are considered as factors of influence (Figure No. 7.5)

Figure No. 7.5. Factorial scheme for the analysis of direct material costs

Price factors mean not only a change in the price of raw materials and supplies, but also a change in transport and procurement costs. The factor of norms demonstrates not only the change in the consumption rates themselves, but also the deviation of the actual consumption per unit of goods (specific consumption) from the norms. The substitution factor is understood, in addition to the effect of the complete replacement of some types of material assets with others, a change in their content in mixtures (recipes) and the content of useful substances in them (especially common in the food industry)

Analysis techniques highlighting these groups of factors are the same for all items of material costs, i.e., for raw materials and basic materials, fuel, purchased semi-finished products and components (below these techniques will be considered using the example of basic materials)

The factor of prices, that is, the group of factors that determine the procurement cost of materials consists of the cost of the materials themselves at the prices of suppliers and transport and procurement costs. It should be said that in order to determine the effect of changes in the level (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 harvested materials and fuel.

The deviation of material costs in the current period from the previous (baseline) will be a consequence of the influence of the above factors, and to assess the influence of these factors, the following indicators of material consumption are calculated (Table 7.13)

Table 7.13

Below is an analysis of the deviation of the consumption of materials in the current period from the consumption in the previous period in the context of the influence of factors of norms, prices and replacement (Table 7.14)

The table shows a breakdown of the costs of materials when calculating the cost of a unit of goods. To facilitate calculations, a recalculated amount of costs (column 7) is entered in the table, calculated as the product of the amount of material consumed in the current period by its procurement cost in the previous period (conventionally called the price) First of all, the total deviation is found, i.e. the difference between the amounts of costs in the current and previous periods (column 6 – column 5) To measure the impact of changes in the specific consumption of materials on the amount of material costs, compare the value of the recalculated indicator with the amount of costs of the previous period for each line. The difference shows the deviation due to the norms (gr. 7 – gr. 5)

Table 7.14

Analysis of material costs for the production of a unit of goods

Name of calculation groups of materials, purchased semi-finished products and components

Consumption, kg

Price per kg, rub.

Amount, rub.

Deviation (+, -), rub.

PP (group 1х group 3)

TP (group 2 x group 4)

TP consumption in PP prices (group 2 х group 3)

total (group 6 - group 5)

incl. at the expense of

normal (gr. 7-gr. 5)

prices (group 6 - group 7)

Material A

Material B

Material B

Material G

Material D

Other basic materials

TOTAL basic materials

The impact of the price factor is measured by comparing the amount of materials consumed in the current period in two estimates - the current period (TP) and the previous period (PP), i.e. as a result of subtracting the recalculated indicator from the amount of costs of the previous period (column 6 – column 7 )
It is worth noting that it remains to determine the impact of the substitution. The replacement result is determined by comparing the cost price of a set of materials in the current period with the same indicator in the previous period. In this example, the set of materials for the current period consists of 4 components instead of 5 in the previous one. The changes were caused by non-fulfillment of the supply plan for material D, which was partially replaced by materials B and D.

In the columns of the table reserved for the recalculated indicator, the composition of materials for the current period is recorded, but at the cost of the previous period, for a total of 204.4 thousand rubles. (131.0 + 40.8 + 32.6) instead of 220.8 thousand rubles. (124 + 15.3 + 81.5) of the previous period. Consequently, the cost reduction due to replacement amounted to 16.4 thousand rubles. with a simultaneous increase in cost due to material G by 6.4 thousand rubles. (price factor) The total savings for the replaced materials amounted to 10 thousand rubles.

Based on the results of the deviations obtained, it can be seen that the total cost of basic materials for the production of a unit of goods increased by 6.6 thousand rubles. This was a consequence of the increase in prices for materials (+13.8 thousand rubles) and their consumption rates (+9.2 thousand rubles), and the only replacement made allowed saving materials by 16.4 thousand rubles. At the same time, the replacement was made due to a supply failure, that is, it was not planned in advance, which indicates either the organization's omissions in planning the consumption of certain materials for this product, or a decrease in the quality of the product as a result of a forced replacement.

In terms of the release of this product in the current period, the reserve for reducing the cost by saving material costs is:

• at the expense of the norms of 11.0 rubles. * 61 pcs. = 671.0 rubles.
• at the expense of prices 13.8 rubles. * 61 pcs. = 841.8 rubles.
• due to the replacement of 0.0 thousand rubles. (because overruns are not allowed)

Only 1512.8 rubles.

Analysis of consumption rates material resources is aimed at identifying reserves for reducing material costs, and hence the cost of individual products and is carried out for specific goods produced by the organization. Since the range of goods can be very wide and, in addition, different types of materials can be spent on different goods, this analysis is limited to either the organization's most important goods, or goods with an inflated material consumption, or goods with expensive or scarce materials. The choice of the direction of analysis is determined by the tasks of the organization at this stage. In the process of analysis, the progressiveness of the norms, their dynamics and the validity of the reduction are studied.

Assessment of the progressiveness of norms involves their comparison with the norms of related organizations that produce similar goods, with the norms of newly mastered or for a long time produced similar goods. The most interesting is the analysis of the specific structural material consumption, which characterizes the net weight of a product (without waste generated in production) per unit of work performed or a useful effect (for example, the mass of an engine per 1 kW of its power). It is advisable to carry out such an analysis not only for the product as a whole, but also its structurally homogeneous parts and assemblies. Do not forget that the coefficient of material utilization is an important indicator of the progressiveness of the norms.

After assessing the progressivity, they proceed to the analysis of changes in norms. . The analysis methodology is presented below (Table 7.15)

Table 7.15

As can be seen from the given example, the decrease in the norms for product “A” only by 61.5% [(0.6 + 0.8 + 0.2) / 2.6 * 100] is justified by organizational and technical measures.

Saving materials in kind - the factor of norms and rational replacement of materials - the factor of replacement - is of decisive importance for reducing costs. The leading role of these factors is explained by the fact that the saving of material costs under the influence of the price factor has a direct impact on reducing the cost through a decrease in the amount of material costs. Savings under the influence of norms and substitution factors not only have a direct impact on these items, but create the possibility of increasing the volume of output of goods and thereby indirectly affect the reduction in the level of fixed costs per unit of goods, i.e., entails a relative decrease in plant-wide and shop costs. Thus, the range of influence of saving material costs due to the factors of norms and replacement for reducing the cost of goods is wider than due to the factor of prices.

Compliance analysis based on comparing the actual specific consumption of materials for products with the norm and identifying the causes of deviations. Such reasons may be: replacement of materials, violation of technology, poor-quality cutting, equipment malfunction, production defects, etc.

Assessment of the impact of material use efficiency on production volume can be calculated as follows.

Increase in product output by reducing material consumption rates (∆ Q 1 ):

, (7.16)

where Qch - actual production output, pcs;

H 1 and H 0 - the rate of consumption of materials for the product in the reporting and base periods.

2) Additional production from saved materials (∆ Q 2 ):

∆ Q 2 = EKm / N 1 , (7.17)

where NSKm - saving materials due to organizational and technical measures.

3) Calculation of the increase in the volume of production ( ∆ V ) due to changes in mother-aloe-return ( µ ) and material consumption ( M ):

V= µ * M;

∆ V (µ) = ∆µ * M ex;(7 . 18 )

∆ V(M)= ∆Μ * µ bases.

Analysis of the use of labor and its impact on the cost of production

Wages are one of the most important elements of the cost of goods.

The wages and salaries of production workers are recorded directly in line items. The wages of auxiliary workers are mainly shown in the items of expenses for the maintenance and operation of equipment, the wages of employees and engineering and technical workers are included in the shop and general plant costs (Figure 7.6)

Figure 7.6. The structure of labor costs in the total cost of goods produced

In the cost of production, only the wages of production workers are singled out as an independent item. Salaries of other categories of industrial and production personnel are included in complex cost items, as well as transportation and procurement costs. The wages of workers employed in auxiliary production are included in the cost of steam, water, electricity and affects the cost of marketable products through those complex items to which the consumption of steam, water and energy is attributed.

Labor costs depend on the number of employees, tariff rates and salaries, that is, they are influenced by many general factors.

1. analysis of wages 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 cost of wages of certain categories of workers have been identified, it is determined to what extent they influenced different items of the cost of goods.

The cost of goods includes all payments to employees of industrial and production personnel. Labor costs of non-industrial personnel (canteens, clubs, etc.) are not included in the prime cost.

To determine the full value of the relative savings or overexpenditure of wages and its impact on the cost, it is extremely important to proceed from the ratio of the growth rate of labor costs and the volume of production of goods. This ratio is equal to the ratio of the growth rates of labor productivity and average wages.

Labor productivity, measured by average output per worker (WWed ), - ϶ᴛᴏ quotient of dividing the volume of production ( V ) for the average number of employees ( R CC ), and the average wage ( R CP ) - quotient of dividing labor costs ( R ) for the same average number of employees.

WWed = V / RSS, (7.19)

P CP = P /RSS. (7.20)

The ratio of the growth rates of these fractions is equal to the ratio of the rates of change in the numerators of fractions - the volume of production and labor costs:

It is important to note that one of the most important factors in reducing the cost will be the outstripping growth in labor productivity with the growth in average wages. It is for this reason that determining the influence of the actual ratio of the growth rates of labor productivity and wages on the cost of production will be one of the tasks of its analysis.

Calculation of changes in labor costs (∆ R ) under the influence of an increase in average annual output and average annual wages of one worker or worker is carried out according to the formula:

, (7.22)

where R PP - labor costs of the previous period, thousand rubles.

T R and TW - the growth rate of the average annual salary of 1 worker and the average annual labor productivity ϲᴏᴏᴛʙᴇᴛϲᴛʙno in the current period compared to the previous period.

Substitute the data for the calculation into the formula (Table 7.16)

Table 7.16

Initial data for calculating the impact of labor costs on labor productivity

Indicators	Previous period	Note that the current period	Note that the growth rate,%
1. Average number of employees, people.
2. Labor costs, thousand rubles.
3. Volume of production of goods, thousand rubles.
4. Average annual salary of one employee, thousand rubles.
5. Labor productivity of one worker, thousand rubles.
6. Salary intensity of products, RUB / RUB (page 2 / page 3)
7. Labor intensity of production, people / 1000 rub. (Page 1. / page 3)

∆ P = 63,014 * (122.63 - 121.77) / 121.77 = 445.04 thousand rubles.

The given data indicate that with an increase in the volume of production by 25.3%, labor costs increased by 26.16%, i.e. their growth rate is somewhat higher. Labor costs have increased as the average wage per worker is growing faster than labor productivity.

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

Based on formula 7.20, labor costs can be represented as follows:

P = P CP *RSS, (7.23)

Consequently, the change in labor costs ( ∆ R ) formed under the influence of:

∆ P R - changes in the average number of employees;

∆Р Р- changes in the average wage of one employee for the period)

The influence of these factors on labor costs can be represented as follows:

∆ RRP= ∆РR+ ∆Р Р = [(RWITHCTP – RWITHCTP) * PWITHP] + [(RWedTP- RWedTP) * RSS]. (7.24)

The first part of the formula reveals the effect of changes in the average number of employees, the second - the average wage per employee for the period.

∆Р = (1108 - 1077) * 58.51 + (71.75 - 58.51) * 1108 = + 16486 thousand rubles

An increase in the number of employees by 31 people increased labor costs by 1,813.8 thousand rubles, and an increase in average annual wages by 22.63% increased labor costs by 14,671.2 thousand rubles.

The increase in labor costs can also be caused by:

• an increase or decrease in the share of higher-paid workers in the total number of the next category (if there is a shortage of workers, such a deviation will be inevitable and is not considered an overspending);
• violation of established salaries; what would be an unacceptable non-production expense;
• overfulfillment of production standards and payment of bonuses included in the payroll (for valid reasons), incorrect tariffication of work, unproductive payments and other shortcomings that affect the average wage (for disrespectful reasons)

Analytically, the analysis of labor costs is also of interest, revealing the influence of external (objective) factors. In this case, the analytical indicator is calculated ( R AN ), comparing the cost of wages in the previous period with the growth rate (growth index) of the volume of production:

R AH = R PP *T V /100 , (7.25)

R AN = 63014 * 125.3 / 100 = 78957 thousand rubles.

The deviation of labor costs in the current period from the analytical cost indicator can be calculated as follows:

∆ R 1 = R TP - R AN , (7.26)

∆ R 1 = 79500 - 78957 = +543 thousand rubles.

The organization exceeded costs in the current period by 543 thousand rubles.

The deviation of labor costs in the previous period from the analytical indicator will be:

∆ R 2= R AN - R PP; (7.27)

∆ Р 2 = 78975 - 63014 = 15943 thousand rubles.

The complex deviation from the analytical indicator of labor costs in the previous and current periods will be:

∆ P A =∆ R 1 + ∆ R 2 , (7.28)

∆ P A = 543 +15943 = 16486 thousand rubles.

Absolute variance in labor costs:

∆ R = R TP - R PP, (7.29)

∆ P A= 79500 - 63014 = 16486 thousand rubles.

The calculation results are the same, the calculations are correct.

Further, it is extremely important to analyze the change in labor costs as a result of changes in labor intensity and labor intensity of products. Reducing labor intensity provides savings in wages and an increase in labor productivity.

Salary return ( RFP ) shows how much of the product is produced (in value terms) at the cost of one ruble for wages and is calculated as follows:

ZPo =V / P, , (7.30)

where V - the volume of production per unit of time (year, quarter, month);

R - labor costs per unit of time (year, quarter, month)

Salary intensity ( ZPe ) shows the cost of wages in the production of one ruble of goods and is calculated as follows:

ЗПе = Р /V . (7.31)

Change in labor costs due to changes in labor intensity ( ∆ RW ) is defined as follows:

∆ RW= R AH *WTP / WPP- R AH = R AH * (WTP / WPP– 1) (7.32)

For the calculation, we use the data in Table 7.16:

∆ RW = 78975 * (0,0015/0,0019 - 1) = 78975 * (-0,21) = - 16622 thousand rubles.

The change in labor costs due to changes in the wage rate is calculated by the formula:

∆ R ZPE = R TP - R AN *WTP / WPP, (7.33)

∆ R ZPE= 79500 - 78957 * 0.0015 / 0.0019 = 79500 - 62335 = 17165 thousand rubles.

The change in labor costs under the influence of both indicators will be:

∆ RWZPE = ∆ RW + ∆ R ZPE, (7.34)

∆ RWZPE= (- 16622) + 17165 = 543 thousand rubles.

It is worth saying that the obtained value of the deviation of labor costs coincides with the previously calculated deviation according to the formula 7.26. This means that the calculations were performed correctly.

The increase in labor costs was due to an increase in wages by 17165 thousand rubles, and a decrease in the labor intensity of products ensured a decrease in costs by 16622 thousand rubles.

change in labor productivity of one employee:

∆ RW = (VTP / W TNS - VTP / WPP) * PPP ., (7.35)

∆ RW= (717416 / 647.49 - 717416 / 531.73) * 58.51 = -14101 thousand rubles.

change in the volume of production of goods:

∆ RV = (VTP / WPP – VPP / WPP) * PPP .= (VTP– VPP) / WPP * PPP, (7.36)

∆ RV =( 717416 – 572661) / 531.73 * 58.51 = +15915 thousand rubles.

change in the average annual salary of one employee:

∆ R R = (R TP - R PP) *R TNS , (7.37)

∆ R R= (71.75 - 58.51) * 1108 = 1476 thousand rubles.

Total change in labor costs:

∆ P =∆ RW + ∆ RV + ∆ R R , (7.38)

14101 + 15915 + 14672 = 16486 thousand rubles.

It is worth saying that the result obtained coincides with the absolute deviation in labor costs (formula 7.29):

The calculations are correct.

The analysis shows that the main factors that have a significant impact on the change in labor costs in this organization will be:

• growth in the volume of production of goods - an increase of 15,915 thousand rubles.,
• an increase in the average annual salary of one employee - an increase of 14,672 thousand rubles.
• growth of labor productivity of one employee - a decrease by 14101 thousand rubles.

Significant reasons for the increase in labor costs will also be deviations from the established technology, recorded by special accounting documents - additional pay sheets, which are grouped by location of detection, reasons and perpetrators.

Optimization of production costs is largely determined by the correct ratio of growth rates of labor productivity and growth of wages. Changes in the growth rate of labor productivity should be interconnected with the growth rate of wages, thereby ensuring the optimization of the formation of the cost of goods for this indicator.

When calculating the reserves for reducing costs, one should strive to reveal as fully as possible overspending on certain types of these costs, preventing them from balancing with cost savings for other purposes.