The cost price of the main types of products is a table. Analysis of production costs and production costs. The main economic indicators of the enterprise
Introduction 3
1. Methodological foundations of the analysis of production costs
1.1. The value and objectives of the analysis of the cost of production 5
1.2. Methods and techniques of analysis 7
1.3. Information sources for the analysis of production costs 8
1.4. Features of the enterprise and their impact on the formation of production costs 13
2.analysis of production costs
2.1. Analysis of the total cost of production 15
2.2. Analysis of the cost per ruble of marketable products 17
2.3. Analysis of direct material and labor costs 21
2.4. Determination of reserves for reducing the cost of production 22
Conclusion 24
References 27
Appendix 28
Introduction
Currently, production is developing in Russia, and with it the market and the country's economy. If earlier in the early nineties, with a shortage of goods, there was no acute problem of selling products, today we can say that it exists. With the process of filling the market with goods and services, competition grows, which forces each market participant to fight for their place. The winner in the competition is the one with the higher quality and lower price for a product or service. It is these two main factors that influence the outcome of the struggle, and the reserve for improving these factors is precisely contained in the cost price.
Most commercial enterprises, before starting their production, put profit as their main goal. The profit of the enterprise largely depends on the price of the product and the cost of its production. The price of products on the market is a consequence of the interaction of supply and demand. Under the influence of the laws of market pricing, in conditions of free competition, the price of products cannot be higher or lower at the request of the manufacturer or the buyer - it is automatically equalized. Another thing is the costs that form the cost of production. They can increase or decrease depending on the volume of consumed labor and material resources, the level of technology, the organization of production and other factors. Naturally, the higher the costs, the lower the profit, and vice versa. That is, there is an inverse functional relationship between these indicators. Consequently, the manufacturer has a variety of cost-saving levers that he can put into action with skillful management.
The study of the cost of production allows you to give a more correct assessment of the level of indicators of profit and profitability achieved at the enterprise. In a generalized form, the cost of production reflects all aspects of the economic activities of enterprises, their achievements and shortcomings. It can be noted that the cost is used to calculate the national income on a national scale, is one of the main factors in the formation of profit, is one of the main parts of economic activity and, accordingly, one of the most important elements of management. The cost of production is inextricably linked with almost all indicators of the economic activity of the enterprise, and they are reflected in it. From this point of view, this indicator summarizes the quality of the entire work of the enterprise.
The success of the company depends on the formation of the cost for several reasons:
the cost of manufacturing a product is a critical element in determining a fair and competitive selling price;
information about the cost of production is the basis for forecasting and management of production and costs;
knowledge of the cost is necessary to determine the profitability of individual types of products and production as a whole, to determine wholesale prices for products, and to carry out internal production cost accounting.
The cost of production reflects the achievements and shortcomings in any area of economic activity of the enterprise. The importance of this indicator is especially increasing, in connection with the large volume of production and its continuous growth, since a decrease in one of the elements of the cost of production leads to an increase in the competitiveness and profitability of products. It is known that a 5.9% reduction in production costs would have the same effect if sales were increased by 33% 1.
Reducing the cost is a factor in increasing profitability, increasing monetary accumulation, achieving economic benefits and, consequently, the success of the enterprise. A significant part of the costs of expanding and improving production is spent on the means of savings obtained by reducing the cost. Each enterprise should pay increased attention to the analysis and management of production costs, understanding the role of this indicator in assessing its activities.
The problem of analyzing and managing the cost is faced by many enterprises, including fish processing companies, which are part of the fish industry. The importance of the development of this industry is enormous, since it is one of the leading sectors of the economy, providing, for example, only the Primorsky Territory up to 40 percent of budget revenues. That is, the development of the fishing industry gives not only jobs in the region and the availability of fish products on the market to the population, but also taxes to budgets of different levels, contributing to social and economic recovery.
The basis for choosing the topic "Analysis of the cost of production on the example of JSC" Vladivostok Fish Factory "was not only the interest in studying and analyzing and managing the cost of production, but also interest in the enterprise itself. The fish processing plant produces about 250 types of products, the volume of costs incurred during the operation of the fish processing plant is enormous, and this emphasizes the importance and importance of studying this topic on his example.
The aim of the study is to objectively assess the level and dynamics of the cost of production, identify ways to reduce it, as well as determine the possibilities of using analysis as a tool for current and future cost management.
1. Methodological foundations of the analysis of production costs
1.1. The value and objectives of the analysis of the cost of production
Cost management is understood as the actions of managers aimed at changing the factors that affect the cost of production. Such as the structure of product output, production volume, allocation and accounting of costs, quality and raw materials used, etc. Cost management is associated with the implementation of the enterprise planning, control and decision-making functions.
The importance of analyzing the cost of production is determined by the fact that it is the most important qualitative indicator that characterizes the economic efficiency of production, and that only on the basis of its comprehensive analysis can one identify reserves and determine ways to increase the final results with minimal labor, material and financial costs. The analysis of the cost allows you to find out the trends in the change of this indicator, the fulfillment of the plan by its level, to determine the influence of factors on its growth and, on this basis, to assess the work of the enterprise in using the opportunities and to establish reserves for reducing the cost of production 2.
What are the tasks of cost analysis? First, in determining, or estimating, the amount of costs for specific products, services or departments of the organization. Secondly, in managing the cost of production, based on obtaining accurate data on the cost of production and using them to make decisions on issues such as pricing, product composition, production technology. Third, in cost analysis, study of data on costs, presenting them in the form of information suitable for management planning and control, decision-making for short-term and long-term action 3.
The cost analysis, for its part, is primarily intended to provide the necessary information to the management personnel of the enterprise, which is responsible for planning, for monitoring business operations and making a variety of administrative decisions.
Analysis of the cost of production is aimed at identifying opportunities to improve the efficiency of the use of material, labor and monetary resources in the process of production, supply and marketing of products. Analysis of the cost of production provides the data necessary for management purposes, determining performance indicators, making strategic decisions on pricing, product composition, technological process, product development. It is, guided by the analysis, that specialists and managers make tactical decisions and actions.
Cost management and cost analysis are an integral part of management that operates with cost data. Cost is an indicator of the past or future ability to dispose of economic resources in order to achieve a certain goal. Cost control and cost analysis deal with future-oriented, or planned, costs as well as past costs. Each enterprise needs to improve the quality of management and cost analysis. In conditions of aggravated competition, those enterprises whose employees have a deeper knowledge of the basics of financial and economic analysis, are able to draw the correct conclusions based on the analysis, and formulate the necessary recommendations for solving the cardinal issues of enterprise development 4.
The process of management and analysis is divided into the following main stages:
Cost planning. It is the definition of the goals of the organization and its divisions in the form of setting production goals and the choice of means for their implementation. The plans are specified in estimates that include indicators in monetary terms. For example, a cost estimate drawn up as a plan for expected costs. The production plan and production cost estimate show the planned inventory levels, the number of units of product that the company intends to produce, and the cost of various types of resources that will be spent on fulfilling production plans. In addition, any estimate includes the ability to control by comparing actual costs with planned ones, determining deviations and analyzing them.
Cost control. This process establishes baseline standards (such as target costs and inventory) against which performance metrics can be determined. Then the differences between planned and actual indicators are identified, which allows you to identify unfavorable trends. Cost control helps to identify the reasons for deviations from the plan and make appropriate adjustments. For example, in the accounting report on production costs sent to the head of the production unit, it is indicated that the cost of producing a unit of production turned out to be significantly higher than it should be according to the normative indicators. As a result of the survey, it may be found that the excess was due to inefficient use of labor, excess marriage, operation of faulty equipment or violation of production technology.
Cost management for decision making. At this stage, accurate and meaningful cost data are evaluated and that information is analyzed for decision making. The decision-making process, which can also be called the problem-solving process, is, by and large, the process of choosing between alternative actions. There are many questions that arise in this connection from time to time, and they are all different. Should I start producing a new product? Should the release of products or the production of some services be suspended? Do I have to accept an order at a special price below the normal selling price? Isn't it better to buy component parts than to produce them on your own? Should you replace your existing hardware? Do I need to buy or rent new equipment? Should production capacity be increased? The cost management system is designed to assist management in making the best decisions regarding product development, pricing, marketing, assortment, and to encourage improvements on an ongoing basis 5.
Analysis of costs and production costs
Introduction
Chapter 1. Theoretical aspects of the analysis of costs and production costs
1 The concept and objectives of the analysis of costs and production costs
2 Methods for analyzing costs and production costs
3 Reserves to reduce costs and production costs
Chapter 2. Analysis of costs and production costs of the enterprise
LLC "Stroykrovlya"
1 General characteristics of the company LLC "Stroykrovlya"
Conclusion
Bibliography
Applications
Introduction
cost analysis production cost
In conditions of market production, competition, indicators of production costs and production costs are of particular importance. In the competition for the consumer, the winner will be the one who offers high-quality goods at reasonable prices. The behavior of costs (in other words, the fact that some costs tend to remain the same regardless of the scale of economic activity, while others vary to some extent) plays an important role in making management decisions, calculating the cost of production, budget planning, pricing, etc. cost control.
The question of the costs and expenses of the organization has become especially relevant in connection with the adoption of Ch. 25 "Tax on the profit of organizations" of the Tax Code of the Russian Federation, which has largely changed the traditional approaches to the recognition of expenses for tax purposes.
The production process is the most important stage in the circulation of enterprise funds. In the course of this process, the enterprise, spending material, labor and financial resources, forms the cost of manufactured products (works, services), which ultimately determines the financial result of its work.
All of the above determined the relevance of the chosen topic.
The object of research in this work is the company "Stroykrovlya".
The subject of the research is the analysis of costs and production costs of the enterprise LLC "Stroykrovlya".
The purpose of the work is to analyze the costs of production and sales of products and the cost of products.
To achieve this goal, it is necessary to solve the following work tasks:
) consider the concept and essence of costs, expenses, costs;
) analyze the theoretical provisions of planning the cost of production and sales of products of the enterprise;
) to study the sources of financing the costs of production and sales of products;
) to identify ways to reduce the cost of production.
The methodological toolkit of the work includes the use of general methods of scientific knowledge, in particular, the analysis of documents, collection, registration and generalization of information on expenses, costs, expenses of the organization. Among the logical methods and operations, we resorted to the methods of induction and deduction, and also used the logical operation of division (classification) when revealing the volume and content of the initial concepts (categories) we used. Economic and mathematical methods were actively used, in particular, the method of analytical calculations.
The structure of the work is determined by the main objectives of the research and the logic of the presentation of the material. The work includes an introduction, 2 chapters, conclusion, bibliography, applications.
Chapter 1. Theoretical aspects of the analysis of costs and production costs
1 The concept and objectives of the analysis of costs and production costs
A specialist conducting an analysis of the financial and economic activities of an enterprise should distinguish between the concepts of costs, costs, costs and costs.
Expenses are a decrease in economic benefits as a result of the disposal of assets (inventories, cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this enterprise, with the exception of a decrease in contributions by the decision of participants (property owners). Expenses related to the implementation of capital and financial investments are not included in the expenses of the enterprise.
The expenses of enterprises, depending on their nature, conditions of implementation and areas of activity of enterprises, are divided into:
Expenses for ordinary activities;
Other expenses.
Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services. Expenses for ordinary activities form: expenses associated with the purchase of raw materials, materials, goods and other inventories; expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as keeping them in good condition, business expenses, administrative expenses, etc.). When forming costs for ordinary activities, their grouping according to the following elements should be ensured: material costs; labor costs; deductions for social needs; depreciation; NS..
Selling and administrative expenses can be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.
Enterprise costs - an economic indicator of the enterprise, reflecting the financial costs of the enterprise for the production of goods and services.
Cost classification is possible on a variety of grounds (Fig. 1 in the appendix). By the place of their origin (production, workshops, sections) and by the nature of production (main, auxiliary). Depending on the frequency of occurrence, costs are divided into current and non-recurring costs. By participation in the production process, costs are classified into production and sales costs. According to the method of inclusion in the cost price, costs are divided into direct and overhead (indirect). Depending on the volume of production, variable and conditionally fixed costs are distinguished.
Costs that are considered to be fixed in nature arise, as a rule, as a result of investments in non-current assets (construction of buildings, purchase of equipment, etc.). Variables are costs that change in total in proportion to the change in the volume of production (output), but per unit of output remain unchanged. But not all variable costs are characterized by the same type of behavior, some of them are so-called stepwise variable costs. These costs include, for example, indirect labor costs, which are also considered variable costs, but behave somewhat differently, increasing or decreasing only due to noticeable changes in the level of activity.
Mixed, or semi-variable, costs include costs that contain both fixed and variable elements, such as communication services, electricity, heating costs, etc. The fixed part in the composition of the mixed costs represents the basic costs for obtaining a set of services, and the variable part is the costs oriented towards their current consumption; the variable element changes in proportion to the amount of consumed services. Thus, the subscription fee for the telephone is a constant component, and the payment for long-distance telephone calls is a variable component of the mixed costs of telephone services.
Costs - part of the cost of gross output, which is isolated in the process of the circulation of capital (funds) and quantitatively characterizing what the production and sale of this product cost to the enterprise itself. There are different types of costs. Fixed costs - costs that occur regardless of the volume of production, for example, the cost of maintaining buildings, administrative apparatus. Variable costs - costs directly related to the volume of production, varying depending on the volume, for example, the cost of materials, raw materials, semi-finished products, piecework wages of workers. Full (gross) costs - the sum of fixed and variable costs. Direct production costs - the production costs of a specific product, which can be attributed directly to its cost. Average costs - the average cost per product, per unit of production for a certain period of time, either in a batch of goods, or by a group of enterprises. Operating costs - the costs associated with the operation of equipment, use, use of different types of means of production and household items.
The cost of production is the most important indicator of the economic efficiency of its production. It reflects all aspects of economic activity, accumulates the results of the use of all production resources. The financial results of the activities of enterprises, the rate of expanded reproduction, the financial condition of business entities depend on its level.
To analyze the cost of production, the data of the statistical reporting "Report on the costs of production and sale of products (works, services) of the enterprise (organization)", planned and reported calculations of the cost of production, data of synthetic and analytical accounting of costs for the main and auxiliary industries, etc. are used. ...
The value of the cost of production is planned in organizations according to cost items (Fig. 2 in the appendix). Based on quantitative data on production, a group of plans is drawn up, reflecting the needs for the necessary resources.
Thus, distinguishing the concepts of expenses, costs, costs and prime cost, we can say that expenses relate to the operating activities of the enterprise and to its cash flow, since they arise in the course of its current operating activities and require cash for their payment. Costs are an accounting category, they are not associated with cash flow and serve as elements that form the cost indicator. Some of the costs are operating expenses, and some are associated with the financial or investment activities of the enterprise and are included in the cost of production in parts in accordance with the approved rules and regulations. From an economic point of view, costs represent the cost of all materials and services expended. The cost of products, works and services is understood as the costs of all types of resources expressed in monetary form: fixed assets, natural and industrial raw materials, materials, fuel and energy, labor used directly in the process of production and performance of work.
The effectiveness of the cost management system largely depends on the organization of their analysis, which, in turn, is determined by the following factors: the form and methods of cost accounting used at the enterprise; the degree of automation of the accounting and analytical process at the enterprise; the state of planning and regulation of the level of operating costs; the availability of appropriate types of daily, weekly and monthly internal reporting on operating costs, allowing to quickly identify deviations, their causes and timely take corrective measures to eliminate them; the presence of specialists who are able to correctly analyze and manage the cost formation process.
The analysis of the structure of the enterprise's costs is carried out on the basis of accounting data and management reporting provided by the relevant services of the enterprise. This type of analysis is, perhaps, the most informative for assessing the efficiency of the enterprise and the development of long-term plans for its development, since it allows you to identify reserves for reducing the cost and, accordingly, increasing the company's profitability.
Obtaining the greatest effect with the lowest costs, saving labor, material and financial resources depend on how the enterprise solves the issues of reducing the cost of production.
The immediate task of the analysis are: checking the validity of the plan at cost, progressiveness of cost rates; assessment of the implementation of the plan and study of the reasons for deviations from it, dynamic changes; identification of reserves for cost reduction; finding ways to mobilize them.
So, the analysis of costs and the cost of products, works and services is of great importance, because it allows you to determine the trends in changes in production costs, the implementation of the plan at the level of cost, the influence of factors of change in production costs and, on this basis, assess the work of the enterprise and establish reserves for reducing the cost of production.
1.2 Methods for analyzing costs and production costs
The cost of production is one of the important objects of economic analysis, because its indicators reflect the degree of use of material, labor and financial resources, the quality of work of individual employees and management as a whole.
The analysis of the cost is carried out in the following directions: 1. Analysis of the dynamics of the generalizing indicators of the cost and the factors of its change. 2. Analysis of the dynamics of the composition and structure of costs. 3. Analysis of the cost by elements and cost items. 4. Factor analysis of cost. 5. Analysis of costs per 1 ruble of marketable products. 6. Identification of reserves for cost reduction.
Distinguish between such indicators of cost as shop floor, production, full cost of certain types of products, unit cost and costs per 1 ruble of marketable products. Shop cost represents the cost of a shop associated with manufacturing a product. Production costs, except for shop floor costs, include general production costs. The full cost price reflects all the costs of production and sales of products. It is made up of production costs, sales and administration costs. Information for analysis is form No. 2 and No. 5 of the annual report, form No. 5 "Report on the costs of production and sales of products", cost estimates of certain types of products, current norms and standards for the consumption of material, labor and monetary resources, cost estimates, accounting data and other materials for accounting and reporting.
In the course of the analysis, the existing classification of production costs is taken into account, which are divided by economic cost elements and calculation items. In the process of analyzing cost indicators, they study the structure of production costs for individual cost elements, and also analyze costs by cost items.
The grouping of costs by economic elements shows the material and monetary costs of the organization without distributing them to certain types of products and other economic needs. The following grouping of costs by elements is accepted and used: material costs; depreciation; labor costs; deductions for social needs (unified social tax); other costs. The ratio of individual elements to total costs determines the structure of production costs.
The analysis of the structure of production costs begins with the determination of the specific weights (in percent) of individual cost elements in the total amount of costs and their changes during the reporting period. The study of the structure and dynamics of costs allows you to respond in a timely manner to deviations from the planned, standard cost indicators, to identify negative trends in changing the cost structure, to draw conclusions about the need to change it in the direction of reducing material consumption or labor intensity.
In order to establish under the influence of what factors a given level of cost was formed, in which directions to find reserves for reducing costs, it is necessary to group them by item of expenditure. The grouping of costs by items of expenditure allows you to determine costs by places of their occurrence, to study their functional role in the production process. In industry, the following cost items are used: raw materials and materials, fuel and energy for technological purposes, basic wages of production workers, costs for the maintenance and operation of equipment, general production and general expenses, losses from marriage, commercial costs.
The grouping of costs by item allows you to identify the role of costs in the technological process, management and maintenance, to single out direct and indirect, variable and fixed costs and to determine the directions of their reduction.
The analysis of costs by cost items begins with determining the deviation of the actual amount of costs from the planned one, calculated based on the planned consumption rates for the actual volume and the actual structure of products as a whole for all marketable products and in the context of individual cost items.
In the process of further analysis, first of all, unjustified by the growth of the volume of production, cost overruns, non-productive costs and losses (losses from rejects, payment for downtime, etc.) are determined.
The most generalized indicator of the cost of production, expressing its direct relationship with profit, is the level of costs per ruble of marketable output, which is determined by dividing the total cost of production of marketable output by its volume:
where C0 and C are the planned and actual cost of one product.
The change in the level of costs per ruble of production is influenced by a change in the structure of manufactured products, a change in the cost of individual products, a change in cent and tariffs for consumed material resources and a change in prices for commercial products. The quantitative value of the influence of each factor on the change in the level of costs per ruble of production is measured using the substitution method.
To calculate the impact of changes in the structure of output, the level of costs in planned prices, recalculated to the actual volume and structure of output, is compared with the level of costs according to the plan.
If we represent the cost of 1 ruble in the form of a formula, then the influence of the factor is determined as follows:
(1.2)
To determine the impact of changes in the cost of individual products, the level of costs per 1 ruble is compared, in fact, at planned prices for resources and products with the level of costs in planned prices, recalculated for the actual volume and structure:
(1.3)
To calculate the influence of prices on commercial products, the actual costs per 1 ruble of products are compared with the actual costs at the planned prices for products:
(1.4)
where K0 and K1 are the planned and actual quantity, structure and range of products; С0 and С1 - planned and actual cost of one product; Ts0 and Ts1 - the planned and actual price of one product.
Direct material and labor costs account for a large share in the prime cost. Their size depends on the influence of many factors: a decrease in the volume of production, a change in the structure of costs, a change in the level of costs in the prime cost.
Improving the efficiency of using certain types of resources leads to a reduction in production costs, a decrease in its prime cost and an increase in profits. Quantifying the impact of these factors on the cost is the primary task of the analysis.
The procedure for calculating changes in the cost of goods sold as a result of changes in labor costs, materials, depreciation.
The change in labor costs is characterized by absolute and relative deviation: absolute deviation DOP = OP1 - OP0
relative deviation DOP = OP1 - OP0 ´ Jpn,
where OP0, OP1 are the base and reported amount of labor costs. рn - index of changes in proceeds from sales of products, works, services:
The deviations in the cost price caused by changes in material costs and depreciation are determined in the same way:
absolute deviation:
(1.6)
relative deviation:
(1.7)
So, the objects of analysis of costs and production costs are the following indicators: full cost of production in general and by cost elements; the level of costs per ruble of manufactured products; the cost of individual products; separate cost items; costs by responsibility centers. The cost of production is the most important indicator of the economic efficiency of its production. It reflects all aspects of economic activity, accumulates the results of the use of all production resources. The financial results of the activities of enterprises, the rate of expanded reproduction, the financial condition of business entities depend on its level. Analysis of the cost of products, works and services is of great importance in the cost management system. It allows you to find out the trends of changes in the indicator, the fulfillment of the plan by its level, to determine the influence of factors on its growth, to establish reserves and to assess the work of the enterprise in using the possibilities of reducing the cost of production.
1.3 Reserves to reduce costs and production costs
Currently, when analyzing the actual cost of manufactured products, identifying reserves and the economic effect of reducing it, a calculation based on economic factors is used. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of work of collectives of enterprises to reduce costs: 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 rejects and elimination of unproductive costs and losses. ...
Savings resulting in the actual cost reduction are calculated according to the following composition (typical list) of factors:
Raising the technical level of production. This is the 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; other factors that increase the technical level of production.
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:
E = (SS - CH) ´ AN (1.8)
where E is the saving of direct current costs, CC is the direct current costs per unit of production before the implementation of the event, CH is the direct current costs after the implementation of the event, AN is the volume of production in natural units from the beginning of the implementation of the event to the end of the planned year.
At the same time, the transitional savings on those measures that were carried out in the previous year should be taken into account. It can be defined as the difference between the estimated annual savings and its part taken into account in the planned calculations of the previous year. For activities that are planned for a number of years, savings are calculated based on the amount of work performed with the help of new technology, only in the reporting year, without taking into account the scale of implementation before the beginning of this year.
Cost reduction can occur when creating automated control systems, using computers, improving and modernizing existing equipment and technology. 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. 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.
Improving the organization of production and labor. A decrease in the cost price can occur as a result of changes in the organization of production, forms and methods of labor with the development of specialization of production; 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.
A decrease in operating costs occurs as a result of improving the maintenance of the main production (for example, the development of continuous production, an increase in the shift ratio, the streamlining of auxiliary technological work, an improvement in the instrumental economy, and an improvement in the organization of control over the quality of work and products). A significant decrease in the cost of living labor can occur with an increase in the norms and service areas, a reduction in the loss of working time, a decrease in the number of workers who do not fulfill the output standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (including social security charges and taking into account the cost of clothing, food, etc.). Additional savings arise when improving the management structure of the enterprise as a whole. It is expressed in a reduction in management costs and in savings in wages and salaries due to the release of management personnel.
With the improvement of the use of fixed assets, a decrease in the cost price occurs as a result of an increase in the reliability and durability of equipment; improvement of the preventive maintenance system; centralization and implementation of industrial methods of repair, maintenance and operation of fixed assets. Savings are calculated as the product of the absolute cost reduction (excluding depreciation) per piece 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 consumption rates 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 lower costs for the delivery of raw materials and supplies; reducing the cost of transporting finished products.
Certain reserves for reducing the cost are laid down in the elimination or reduction of costs that are not necessary for the normal organization of the production process (excess consumption of raw materials, materials, fuel, energy, additional payments to workers for deviating from normal working conditions and overtime work, payments for regressive claims, etc.). NS.).
Changes in the volume and structure of products, which can lead to a relative decrease in conditionally fixed costs (except for depreciation), a relative decrease in depreciation charges, a change in the nomenclature and range of products, and an increase in its quality. Conditionally fixed costs do not directly depend on the amount of products manufactured. With an increase in the volume of production, their number per unit of production decreases, which leads to a decrease in its cost. Relative savings on conditionally fixed costs is determined by the formula
EP = (T ´ PS) / 100 (1.9)
where EP is the saving of conditionally fixed costs, PS is the sum of conditionally fixed costs in the base year, T is the growth rate of marketable output compared to the base year.
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 marketable product, etc.), so 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
EA = (A0K / D0 - A1K / D1) ´ D1 (1.10)
where EA is the savings due to the relative decrease in depreciation deductions, A0, A1 is the amount of depreciation deductions in the base and reporting year, K is the coefficient taking into account the amount of depreciation charges attributed to the cost of production in the base year, D0, D1 is the volume of marketable products of the base year. and the reporting year.
To avoid repeated counting, the total amount of savings is reduced (increased) by the part that was taken into account for other factors.
Changes in the nomenclature and assortment of manufactured products is 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 products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The impact of changes in the structure of products on the prime cost is analyzed by variable costs by items of calculation of the standard nomenclature. The calculation of the influence of the structure of manufactured products on the cost price must be linked to the indicators of increasing labor productivity.
Improving the use of natural resources. It takes into account: changes 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. The analysis of their influence on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries.
Industry and other factors. These include: commissioning and development of new workshops, production units and industries, preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves of cost reduction as a result of the elimination of outdated and commissioning of new workshops and production facilities on a higher technical basis, with better economic indicators.
Significant reserves are laid down in reducing the cost of preparing and mastering new types of products 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 expenses is carried out according to the formula
EP = (C1 / D1 - C0 / D0) ´ D1 (1.11)
where EP is the change in the costs of preparing and mastering production, C0, C1 are the sums of the costs of the base and reporting year, D0, D1 are the volume of marketable products in the base and reporting year.
The impact on the cost of marketable products of changes in the location of production is analyzed when the same type of product is produced at several enterprises with different costs as a result of the use of different technological processes. At the same time, it is advisable to calculate the optimal placement of certain types of products at the enterprises of the association, taking into account the use of existing capacities, reducing production costs and on the basis of comparing the optimal option with the actual one to identify reserves.
If changes in the amount of costs in the analyzed period are not reflected in the above factors, then they are referred to others. These include a change in the size or termination of various kinds of mandatory payments, a change in the amount of costs included in the cost of production, etc.
The factors of cost reduction and reserves identified as a result of the analysis must be summed up in the final conclusions, to determine the total influence of all factors on the reduction of the total cost of the cost per unit of production.
Reserves for reducing complex costs. Analysis of complex costs allows you to identify additional reserves for reducing production costs, increasing production efficiency. The structure of the cost of marketable products includes complex costs, which represent the costs of servicing production and management, the cost of preparing and mastering the production of new types of products, losses from rejects; other production costs; non-production costs. Each item of complex costs includes costs of a different economic nature and purpose. When taken into account, they are detailed into more fractional items, combining expenses of the same purpose, and savings on some of them do not overspend on others. When analyzing, deviations from the cost estimate are determined not by the item as a whole, but by individual items included in it. Then, the amounts of the excess of the estimate for some items of expenditure and the savings for others are calculated separately. Therefore, in the analysis, it is impossible to offset the deviations by summing them up.
The cost of maintaining production and management includes three items: the cost of maintaining and operating equipment, shop floor costs and general plant costs.
The costs of maintaining and operating equipment occupy a significant share in the total amount of complex costs. They include the costs associated with the operation of the equipment, i.e. costs of maintenance, depreciation, current repairs of production and handling equipment, workshop transport, maintenance of workplaces, as well as depreciation and replacement of wear and tear of tools and devices, etc. They are distributed between individual types of products in proportion to the estimated (standard) rates and increase when overfulfillment of the plan in terms of production. But this growth is disproportionate to the increase in the volume of production, and its rate depends on those factors that led to the above-planned increase in production.
Shop expenses include the costs of maintaining shop personnel, depreciation and expenses for the maintenance of buildings, structures and equipment, for routine repairs of buildings and structures, costs for testing, experiments and research, for rationalization and invention of a shop-like nature, for labor protection measures, etc. .d. The actual shop costs additionally include non-productive costs: losses from downtime, from damage to material assets and technological equipment during storage in workshops, shortage of material values and work in progress (minus surpluses), other non-productive costs and surpluses.
Plant-wide expenses, which are associated with the maintenance and management of production of the entire enterprise, are divided into five groups: expenses for the maintenance of the management apparatus; general running costs; taxes, fees and other mandatory contributions and expenses; overhead; excluded income (unplanned income of the enterprise received by it in the reporting period). Workshop and general plant costs are allocated between various types of products in proportion to the amount of basic wages of production workers (without additional payments for progressive bonus systems) and the cost of maintaining and operating equipment or in proportion to another base.
When analyzing the costs of servicing production and management, it is necessary to assess the overall level of costs; determine the implementation of the estimates of these costs in general, by groups and individual items; identify reserves for reducing costs.
A decisive role in shop and general plant costs is played by the costs of maintaining the management apparatus, a large place is occupied by depreciation and current repair of fixed assets, compensation for wear and tear of low-value and fast-wearing items.
When considering other complex cost items, it is necessary to take into account that the costs of preparing and mastering production, losses from rejects, and other production costs are production losses. The main part of the expenses for the preparation and development of production is associated with the development of new types of products and new technological processes and the preparation of industrial production of these products. The actual costs for these purposes are first taken into account as deferred expenses, and then written off gradually to the cost of production, based on the planned period of their full reimbursement (no more than two years) and the planned volume of production during this period.
The most common production loss is waste from scrap. Elimination of these losses is a significant reserve for reducing the cost of production. To determine the losses from marriage attributed to the cost of production, the costs of correcting the marriage are added to the cost of the finally rejected products and the cost of the marriage is deducted from the amount received at the price of their possible use, the amount of deduction from the perpetrators of the marriage and the amount of damages actually collected from suppliers for the delivery substandard materials or semi-finished products. At the same time, not only the absolute change in the amount of losses from marriage is determined in comparison with the previous reporting period, but also the change in their share in the composition of the cost of production.
The costs associated with the sale of products are attributed to non-production costs. They include the cost of packaging, packaging of products, delivery of them to the station of destination, as well as loading into railway wagons and other vehicles. As part of the cost, they are shown in total amounts without decoding, on the basis of which the total deviation of the actual non-production costs from the planned is determined. These costs depend on the volume of products shipped and are variable.
Complex items also include other production costs, which in different industries include various types of costs, for example, deductions for research and development work, warranty service and repair of products, as well as costs that cannot be attributed to the cost of composition of other articles.
The decisive condition for reducing the cost of production is continuous technical progress. The introduction of new technology, comprehensive mechanization and automation of production processes, improvement of technology, the introduction of advanced types of materials can significantly reduce the cost of production.
Expansion of specialization and cooperation is a serious reserve for reducing production costs. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization requires the establishment of the most rational cooperative ties between enterprises.
Reducing the cost of production is ensured primarily by increasing labor productivity. With an increase in labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases.
The success of the struggle to reduce the cost is determined, first of all, by an increase in the productivity of workers, which, under certain conditions, provides savings on wages. An increase in output per worker can be achieved through the implementation of organizational and technical measures, due to which, as a rule, the production rates and, accordingly, the rates for the work performed change. An increase in production can also occur due to overfulfillment of the established production standards without carrying out organizational and technical measures. The production rates and prices in these conditions, as a rule, do not change.
The most important in the struggle to reduce the cost of production is the observance of the strictest economy regime in all areas of the production and economic activities of the enterprise. The consistent implementation of the economy regime at enterprises is manifested primarily in the reduction of the cost of material resources per unit of production, in the reduction of costs for maintenance of production and management, in the elimination of losses from rejects and other unproductive costs.
The main condition for reducing the costs of raw materials and materials for the production of a unit of production is the improvement of product designs and the improvement of production technology, the use of advanced types of materials, the introduction of technically justified rates of expenditure of material assets.
Reducing production maintenance and management costs also reduces production costs. The size of these costs per unit of production depends not only on the volume of production, but also on their absolute amount. The lower the amount of shop and general plant costs for the whole enterprise, the lower, all other things being equal, the lower the cost of each product.
The reserves for reducing shop floor and general plant costs consist primarily in simplifying and reducing the cost of the management apparatus, in saving on administrative costs. The composition of shop and general plant costs also largely includes the wages of auxiliary and auxiliary workers. The implementation of measures to mechanize auxiliary and auxiliary work leads to a reduction in the number of workers employed in these works, and, consequently, to savings in shop and general plant costs. At the same time, automation and mechanization of production processes and a reduction in the proportion of manual labor costs in production are of paramount importance. Automation and mechanization of production processes make it possible to reduce the number of auxiliary and auxiliary workers in industrial production.
Reducing shop floor and general plant costs is also facilitated by the economical use of auxiliary materials used in the operation of equipment and for other economic needs.
Significant reserves for cost reduction are contained in the reduction of losses from rejects and other unproductive costs. Studying the causes of marriage, identifying its culprit make it possible to take measures to eliminate losses from marriage, reduce and most efficiently use production waste.
The scale of identifying and using reserves for reducing the cost of production largely depends on how the work on studying and implementing the experience available at other enterprises is organized.
So, without the introduction of a system of economic responsibility in the organization as a whole, in particular, without the creation of a cost management system, it is impossible to increase the efficiency and profitability of production, the size of the profit. Cost management in production in market conditions is the pivotal direction of the entire enterprise management system, since it is here that all information about actual costs is collected, which means that the foundations are laid for obtaining actual profit.
Chapter 2. Analysis of costs and production costs of the enterprise LLC "Stroykrovlya"
1 General characteristics of the company LLC "Stroykrovlya"
Limited Liability Company "Stroykrovlya" was established on the basis of the Civil Code of the Russian Federation, the Federal Law "On Limited Liability Companies" and the constituent agreement of May 6, 2002 by the decision of the general meeting of founders to carry out economic activities.
The main goals of the creation of LLC Stroykrovlya:
Participation in the accelerated saturation of the market with construction goods and services;
Provision of paid services to individuals and legal entities;
making a profit.
To achieve these goals, Stroykrovlya LLC can carry out the following activities:
· Production of construction goods;
· Provision of construction services;
· Trade and procurement activities;
· Other.
The Company can carry out any types of activities that meet the statutory goals and are not prohibited by the legislation of the Russian Federation. However, since its inception, the Company has only been engaged in the production of construction (roofing) goods and the provision of construction services, namely, construction and installation work. In addition, the Company sells in bulk some types of building materials.
LLC "Stroykrovlya", like any legal entity, has property isolation, which is expressed in the presence of LLC "Stroykrovlya" property necessary for the implementation of statutory activities. In addition, Stroykrovlya LLC is liable for its obligations with this property.
The sources of formation of the property of Stroykrovlya LLC can be divided into mandatory and possible. The basis of the property isolation of the Company is its authorized capital (fund). After all, the members of this society exclude in advance their responsibility for its debts with personal property, and the creditors of the society have to rely only on its authorized capital.
The authorized capital of Stroykrovlya LLC is 110,000 rubles.
A decrease in the authorized capital of a company in comparison with the registered one (even to a value exceeding the minimum established by law) weakens the guarantees of the company's creditors, that is, prevents this capital from fulfilling its main purpose. To prevent such situations, the concept of the company's net assets is introduced, with which the authorized capital of the company is compared at the end of the financial year, that is, when summing up the results of its work for the year. In this case, net assets mean the actual value of the entire property of the company minus the value of existing debts (liabilities). The net assets of OOO Stroykrovlya are (at the beginning of 2012) 9,400,000 rubles.
Consider the indicators of costs and production costs of the enterprise in dynamics (Table 1).
Table 1. Indicators of costs and production costs of LLC "Stroykrovlya" in 2009-2011, thousand rubles.
Indicators Dynamics of indicators In thousand rubles A. Plan indicators 3. Costs per 1 rub. released products according to plan (cop.) 4. The cost of actually produced products according to the plan minus the savings that are not taken into account when assessing the implementation of the plan 5. Costs for 1 ruble of commodity products according to the plan, reduced by savings that are not taken into account when assessing the performance of the task (cop.) (P. 4: p. 2) In fact, in current prices (p. 7: p. 10x100) In fact, at prices accepted in the plan (p. 8: p. 9 x 100) 10. Savings (-), cost overruns (+), taken to assess the performance of the task at cost (thousand rubles) (p. 14 - p. 15) Analysis of the table. 1 shows that in 2009 - 2011. there was a gradual decrease in the cost of manufactured products (from 11187.7 thousand rubles in 2009 to 11 425.4 thousand rubles in 2011). At the same time, the output of products actually in current selling prices changed as follows: in 2010, there was a decrease in output compared to 2009 (from 12,614 thousand rubles to 12,582 thousand rubles, i.e. -0.95 %). And in 2011, there was an increase in production compared to 2010 (from 12,582 thousand rubles to 12,673 thousand rubles, i.e. + 0.93%). The consistent cost reduction by 1 ruble should be considered very positive. actually manufactured products: in 2009 - 92.34 kopecks, in 2010 - 91.15 kopecks, in 2011 - 89.18 kopecks. In addition, there was an increase in savings in the cost of production. So, in% to the cost, based on the level of costs per 1 rub. of manufactured products according to the plan, the savings in the cost of manufactured products amounted to: in 2009 - 45 kopecks per 1 rub. released products, in 2010 - 59 kopecks, and in 2011 - already 64 kopecks. So, Stroykrovlya LLC is engaged in the production of construction (roofing) goods and the provision of construction services, namely, construction and installation work. In addition, LLC "Stroykrovlya" sells in bulk some types of building materials. Indicators of costs and production costs in 2009-2011 indicate that the enterprise effectively uses economic factors to reduce costs and costs: increased labor productivity, the introduction of advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reduction of administrative and management and other overhead costs, reduction of marriage and elimination of unproductive costs and losses. 2 Cost analysis for 1 rub. released products To assess and analyze the fulfillment of the task by the maximum level of costs and the limit of material costs (in 2011), the data in the following table are used (see Table 2). Table 2. Cost of manufactured products and the limit of material costs in LLC Stroykrovlya in 2011 (thousand rubles)
Indicators All costs Including material costs A. Plan indicators 1. The cost of all manufactured products according to the plan 2. Release of products at selling prices according to plan 3. Costs per 1 rub. released products according to plan (cop.) B. Indicators of implementation of the plan 4. The cost of actually produced products according to the plan minus the savings that are not taken into account when assessing the implementation of the plan (p. 1 - p. 15) 5. Costs per 1 ruble of commodity products according to the plan, reduced by savings that are not taken into account when assessing the performance of the task (cop.) (P. 4: p. 2 x 100) 6. Cost of all actually manufactured products Based on the level of costs for 1 rub. released products according to plan (p. 3 х p. 9: 100) At actual cost At actual cost in prices accepted in the plan 7. Release of products at selling prices In fact, at the prices adopted in the plan In fact, at current selling prices 8. Costs per 1 ruble of actually manufactured products (cop.) Actual at current prices (p. 7: p. 10 x 100) Actual prices in the plan (p. 8: p. 9 x 100) Based on the actual output and assortment and the planned cost of production 9. Savings (-), cost overruns (+) at the cost of manufactured products in comparison with the plan (p. 8 - p. 6) including savings (-) not taken into account when assessing the execution of the task at cost 10. Savings (-), cost overruns (+), taken to assess the performance of the task at cost (thousand rubles) (p. 14 - p. 15) in% to the prime cost based on the level of costs per 1 rub. released products according to plan (p. 16: p. 6 x 100) Based on the data presented in Table 2, the following conclusions can be drawn: the planned cost of production for the actual assortment is 11,367 thousand rubles; material costs according to the plan - 71.6 kopecks; planned direct material costs for the planned assortment - 66.7 kopecks. and for the actual assortment - 66.3 kopecks; when determining page 13, the following calculations are made: 1) 11,367 thousand rubles. : 12 651 thousand rubles. x 100 = 89.851 thousand rubles; 2) 71.6 kopecks. + (66.3 kopecks - 66.7 kopecks) = 71.2 kopecks. The fulfillment of the established task for the maximum level of costs and the limit for material costs is estimated by comparing the actual costs for 1 ruble. marketable products (in the prices adopted in the plan) and the material costs included in them with the corresponding costs according to the approved plan. When assessing the fulfillment of tasks at the cost price and the limit (marginal level) of material costs, the cost savings from reducing the cost of production obtained in the reporting period in comparison with the plan as a result of failure to fulfill the planned measures for the development and improvement of production (commissioning and mastering of production capacities, mastering the plan are not taken into account) production of new types of products, etc.). The influence of changes in the nomenclature and assortment of products on the level of material costs per 1 rub. manufactured products in comparison with the plan is determined by direct material costs based on the costs provided for in the planned calculations for the current year (quarter) for the following items: raw materials and materials, recyclable waste (deducted); purchased semi-finished products, products and services of a production nature of third-party enterprises and organizations; fuel and energy for technological purposes. The change in the level of direct material costs as a result of deviations from the planned structure of production in the reporting period is determined as the difference between the planned direct material costs per 1 ruble. marketable products under the above items, based on the actual output and product range and direct material costs per 1 rub. manufactured products according to the approved limit (maximum level). In the case below (Table 3), the savings that were not taken into account when assessing the fulfillment of the established task at the cost of production and the limit of material costs were obtained by changing the nomenclature and range of products in comparison with the plan by 58.3 thousand rubles. and 50.6 thousand rubles., as well as failure to implement measures to protect the natural environment by 12 thousand rubles. Table 3. Factors of cost changes per 1 rub. marketable products in LLC "Stroykrovlya" in 2011
Calculation (in kopecks) Cost changes versus plan in kopecks 1. Changes in prices for commercial products: All costs Material costs 2. Changes in prices for material resources: All costs Material costs 0.025 x 12 651: 100 3. Reducing the cost of individual products: All costs 0.671 x 12 651: 100 Material costs 0.216 x 12 651: 100 4. Changes in the nomenclature and assortment of products: All costs 0.461 x 12 651: 100 Material costs 0.4 x 12 651: 100 5. General deviation from the plan: All costs Material costs The prime cost of all marketable products according to the plan minus the savings that were not taken into account when assessing the implementation of the plan, amounted in 2011: 10 888 thousand rubles. - 58.3 thousand rubles. - 12 thousand rubles. = 10 817.7 thousand rubles. And material costs: 8632 thousand rubles. - 50.6 thousand rubles. - 12 thousand rubles = 8569.4 thousand rubles. Savings taken to assess the fulfillment of tasks at the cost of production and the limit of material costs is determined as the difference between the total amount of savings from reducing costs by 1 ruble. marketable products (including material costs) at prices adopted in the plan (143.2 thousand rubles, including 77.9 thousand rubles material costs), and savings that are not taken into account when assessing the fulfillment of the task at the cost of production and the limit of material costs ((143.2 thousand rubles - 70.3 thousand rubles) = 72.9 thousand rubles, including (77.9 thousand rubles - 62.6 thousand rubles. ) = 15.3 thousand rubles, or (72.9 thousand rubles x 100: 11 425.4 thousand rubles) = 0.64%), to the cost price based on the level of costs per 1 rub. manufactured products according to the plan and (15.3 thousand rubles x 100: 9058.1 thousand rubles) = 0.17% to material costs. All costs for 1 rub. of manufactured products according to the plan, reduced by savings that are not taken into account when assessing the fulfillment of the task, amounted to (10,817.7 thousand rubles: 12,056 thousand rubles x 100) = 89.73 kopecks, including material (8569, 4 thousand rubles: 12 056 thousand rubles x 100) = 71.08 kopecks. Actual costs in plan prices are equal to 89.18 kopecks, including material costs - 70.984 kopecks. Thus, the actual level of costs by (89.18 kopecks - 89.73 kopecks) = 0.55 kopecks, or 0.61% (0.55 kopecks x 100: 89.79 kopecks) = 0 , 61%, below the cost cap adjusted for savings not considered in the assignment assessment. The actual level of material costs is below the adjusted limit by: (70.984 kopecks - 71.08 kopecks) = 0.096 kopecks. Or by: (0.096 kopecks x 100: 71.08 kopecks) = 0.13%. Analysis of changes in all costs for 1 rub. marketable products in comparison with the plan is made on the basis of consideration of the following three factors: changes in prices for manufactured products and material resources (raw materials, materials, purchased semi-finished products, tariffs for electric and thermal energy and freight transportation); reducing the cost (material consumption) of individual products; change in the nomenclature and assortment of products in comparison with the plan. The influence of the above factors on the deviation of the actual level of costs from the planned is determined in the following order: ) due to changes in prices for manufactured products by comparing costs for 1 rub. actually manufactured products in current prices (89 kopecks and 70,836 kopecks) with actual costs in current prices for material resources and in prices adopted in the plan for manufactured products (89,155 kopecks and 70.959 kopecks) (see Table 3) ; ) due to changes in prices for material resources by comparing the actual costs of 1 rub. manufactured products in current prices for material resources and in prices adopted in the plan for manufactured products (89,155 kopecks and 70,959 kopecks), with the same costs in prices adopted in the plan for both material resources and manufactured products (89, 18 kopecks and 70.984 kopecks); ) by reducing the cost (material consumption) of individual products by comparing the actual costs per 1 ruble. manufactured products at plan prices (89.18 kopecks and 70.984 kopecks), with costs per 1 rub. actually produced products based on the actual output and range and the planned cost of production (89.851 kopecks and 71.2 kopecks); ) by changing the nomenclature and assortment of products in comparison with the plan by comparing costs for 1 rub. marketable products based on the actual output and assortment and the planned cost of production (89.851 kopecks and 71.2 kopecks) with the costs provided for according to the plan (90.312 kopecks and 71.6 kopecks). To analyze the above factors of changes in costs for 1 rub. of the released products a table is drawn up (see table. 3). When considering table. 3, the following should be taken into account: 1) 89,155 kopecks. and 70.959 kopecks. - actual costs for 1 rub. manufactured products in current prices for material resources and in plan prices for manufactured products (89,155 kopecks = 11,279 thousand rubles: 12,651 thousand rubles x 100; 70,959 kopecks = 8977 thousand rubles: 12,651 thousand rubles) RUB x 100); 2) discrepancies with indicators of the impact on the level of costs of changes in the nomenclature and product range are 58.2 thousand rubles. (calculation is not provided); 3) as a result of a reduction against the plan costs by 1 rub. marketable products in current prices, material resources in plan prices for manufactured products, the savings amounted to all costs: (89,155 kopecks - 90,312 kopecks) x 12,651 thousand rubles. : 100 = 146.4 thousand rubles. In terms of material costs: (70.959 kopecks - 71.6 kopecks) x 12 651 thousand rubles. : 100 = 81.1 thousand rubles. Thus, the total amount of above-planned savings as a result of cost reductions by 1 RUB. manufactured products amounted to 146.4 thousand rubles, including for material costs - 81.1 thousand rubles. It was formed due to the following factors (see Table 4). Table 4. Factors of cost savings (thousand rubles)
Savings from reducing all costs by 1 ruble can be considered real. of manufactured products - 84.9 thousand rubles, including material - 27.3 thousand rubles, provided that it is achieved by improving the use of production resources. To identify reserves for reducing production costs, it is necessary to carefully analyze the implementation of the plan to reduce the cost for individual products and types of products. Based on the organization's data on the profitability of certain types of products, the following table is drawn up (see Table 5). Table 5. Fulfillment of the plan for cost reduction for certain types of products of Stroykrovlya LLC in 2011
Name of production Products manufactured, thousand rubles Cost indicator, thousand rubles Deviation of the actual cost from the planned actually per unit of production, rub., cop. for the entire issue, thousand rubles Product "A" Product "B" Product "B" Products "G" Other products When considering table. 5, the following should be taken into account: 1) production of products by gr. 1 is shown in physical terms (pcs.), And in column 2 and column 3 - the unit cost of the product in rubles; 2) data on gr. 5 = gr. 1 x gr. 4. The above applies to products "A", "B", "C"; 3) for products "G" and other products: in column 1, the output is shown in value terms (thousand rubles); column 2 and column 3 show the cost of 1 rub. released products (cop.); column 5 = column 1 x column 4: 100. From the consideration given in table. 5 data, we can conclude that with the general implementation of the plan to reduce the cost of commercial products, the actual costs of the product "G" turned out to be 0.91 kopecks higher than the plan, and in terms of its entire output: (1,060 thousand rubles x 0.91 cop.: 100) = 9.6 thousand rubles. This is a reserve for reducing the cost of production. The decrease in the cost of manufactured products due to structural shifts was obtained mainly due to a significant overfulfillment of the production plan for the most profitable product "A", which was evident from the calculation of the impact of changes in the structure (nomenclature and assortment) of products on the cost of manufactured products. Increase in product output due to changes in its planning structure by 442 thousand rubles. led to a decrease in the cost of manufactured products by 30.9 thousand rubles. Let's analyze the cost of actually produced products of the organization on the basis of table 6 "Cost of all manufactured products by cost items". Table 6. Cost of manufactured products by cost items of LLC Stroykrovlya in 2011 (thousand rubles)
Expenditures Cost of manufactured products according to plan Actual production output Deviation from the plan (column 3 - column 2) at planned cost at actual cost Raw materials and supplies Returnable waste Purchased products, semi-finished products and services of third-party manufacturing organizations Fuel and energy for technological purposes Production workers wages Additional wages for production workers Unified social tax Expenses for preparation and development of production Equipment maintenance and operating costs General production costs General running costs Losses from marriage Other production costs Production cost of manufactured products Non-production costs Full cost of manufactured products including: direct costs (page 16 - page 9, 10, 11, 13) of which direct material costs (line 1 - line 2 + line 3) Direct costs per 1 ruble of manufactured products (kopecks) Of these, direct material costs The data given in table. 6, show that, in general, the cost of manufactured products decreased in 2011 against the planned data by 88 thousand rubles, or by: (88 thousand rubles x 100: 11 403 thousand rubles) = 0.77%, Including for direct costs - for 60 thousand rubles, and for expenses in complex cost items for: (88 thousand rubles - 60 thousand rubles) = 28 thousand rubles. Direct costs for 1 rub. of manufactured products decreased by: (76.83 kopecks - 77.77 kopecks) = 0.94 kopecks, including due to: a) a decrease in the cost of individual products by: (76.83 kopecks - 77.31 kopecks .) = 0.48 kopecks; b) changes in the planned nomenclature and product range by: (77.31 kopecks - 77.77 kopecks) = 0.46 kopecks. The most noticeable effect on the above-planned savings was the reduction in the cost of raw materials and materials (66 thousand rubles). This positively characterizes the work of the organization, but provided that such savings are not achieved at the expense of price or other factors that are the merit of the organization. Above-planned savings can be the result of the use of outdated consumption rates of raw materials and materials, overestimation of planned targets for the cost of production. For purchased products, semi-finished products and services of third-party organizations, an overrun of 10 thousand rubles was allowed. Therefore, you should find out the specific reasons for its occurrence. If this cost overrun is the result of an unscheduled replacement of parts and assemblies of its own production with purchased semi-finished products and components, then it is concluded that it is justified and indicates the expansion of cooperative ties of this organization with other organizations. Overruns may arise due to the irrational use of purchased products and semi-finished products. In this case, it is a reserve for reducing production costs. In terms of basic wages of production workers, an overspending of 10 thousand rubles was allowed, and for additional wages - 11 thousand rubles were saved. In most cases, overspending on the basic wages of production workers arises from the failure to fulfill the plan for the organizational and technical development of production, violation of the established technology for the implementation of additional payments for overtime work. It is important to analyze the costs of servicing production and management, which make up a relatively large share in the cost of production. This group of expenses includes expenses for the maintenance and operation of equipment, general production and general expenses. The planned amount of these costs is determined by estimates. In the total amount of the above costs, the largest share is occupied by the costs of maintaining and operating the equipment, since in the conditions of accelerated technical progress, these costs are constantly increasing. Therefore, the rational use of funds for the maintenance and operation of equipment is important for reducing the cost of products. Table 6 expenses for the maintenance and operation of equipment included in the cost of manufactured products are higher than the planned indicator by 8 thousand rubles. To find out the specific reasons for this cost overrun, an analysis of each item of expenses for the maintenance and operation of equipment is carried out. In our example, under the item "Equipment operation", funds were actually spent for 7 thousand rubles. more than it was provided by the estimate due to an increase in the number of operated objects and the number of machine-tool hours of equipment operation, as well as due to exceeding the established norms for the consumption of energy, lubricants and cleaning materials. Eliminating these causes of overconsumption of energy and materials would reduce the cost of production by 3 thousand rubles. Excess of expenses under the item "Routine repair of equipment and vehicles" in the amount of 2 thousand rubles. caused by the manufacture of spare parts due to their late delivery from specialized organizations. It should be borne in mind that not all savings are justified. So, savings on depreciation charges can be caused by the failure to take measures to put the fixed assets into operation. For general production and general expenses, the total amount of savings (cost overruns) is established. According to the data given in table. 6, the above-planned savings amounted to 7 and 19 thousand rubles, respectively. Deviations for individual items of general production and general expenses are analyzed using the indicators approved by the organization estimates. In this case, each article requires careful and more detailed consideration in order to establish how economically justified this or that cost overrun and deserved the achieved savings. Over-planned costs for the maintenance and current repair of buildings, structures and equipment can be the result of violations of the norms of consumption of material resources, which can negatively characterize the work of the organization. In this case, special attention is paid to the facts of over-planned expenditures for the maintenance of general plant personnel and the management apparatus. They almost always indicate a lack of compliance with regular discipline. The actual amounts of expenses for the maintenance of the management apparatus are compared with those approved by the estimate both as a whole and for individual types of expenses, and then the reasons for the deviations are revealed during the analysis. When analyzing general and general production costs, special attention is paid to the admitted non-productive costs and losses from downtime, damage to material assets during storage, shortage of material assets, etc. Reduction of general and general production costs in terms of non-productive costs and losses is a direct reserve for reducing the cost of production. The analysis of the cost of manufactured products ends with the calculation of the sums of general production and general operating expenses for 1 ruble. manufactured products (in comparable prices) according to the plan and report, as well as their comparison with the actual indicators for the previous period. Losses from marriage amounted to 10 thousand rubles in the organization, which consist of the cost of the final marriage, the cost of materials, semi-finished products (products) damaged when setting up equipment in excess of the established norms, as well as the cost of correcting the marriage and exceeding the established waste norms for warranty repair of the sold products minus the cost of marriage at the price of possible use, amounts withheld from the perpetrators and collected from suppliers for the supply of substandard materials. Taking measures to reduce unplanned rejects helps to avoid overspending. An increase in the share of rejects in the cost of production indicates a deterioration in the quality of work, both of the organization itself and of its divisions. Reducing losses from rejects is an important reserve for reducing production costs. Therefore, when analyzing losses from scrap, the reasons for its formation are established, it is checked whether effective measures have been taken to eliminate shortcomings in the preparation and organization of the production process leading to the appearance of scrap, to improve control over the quality and storage of raw materials, materials, finished products, and to compensate for losses from scrap. , which arose through the fault of the suppliers of raw materials or at the expense of the perpetrators of this marriage. Non-production costs of organizations consist of the costs of selling manufactured products and mandatory deductions (costs of packaging, transportation, sales of products). In the course of analyzing the cost of manufactured products, the amounts of non-production costs according to the plan and in fact, and the reasons for the existing deviations, are specified. Organizations can set a target to reduce the cost of comparable products as a percentage of the previous year. To assess the fulfillment of this task by organizations, the following calculations are performed (see Table 7). Table 7. Fulfillment of the task to reduce the cost of comparable products at Stroykrovlya LLC in 2011 (thousand rubles)
Indicators A. Plan indicators Cost of comparable products: At the planned cost B. Indicators of implementation of the plan The cost of comparable marketable products according to the plan (minus the savings not taken into account when assessing the implementation of the plan (10 861 - 70.3)) Reduction in the cost of comparable manufactured products according to the plan, increased by the amount of savings not taken into account when assessing the implementation of the plan, in% of the previous year ((p. 3 - p. 2): p. 2) Cost of actually produced comparable products: According to the average annual cost of the previous year At actual cost At actual cost in prices accepted in the plan Decrease in the cost of comparable products manufactured in% to the previous year: Actual (p. 6 - p. 5): p. 5 Actual prices in the plan (p. 7 - p. 5): p. 5 From table. 7 it follows that the task was to reduce the cost of comparable marketable products against 2010 by: (10 861 thousand rubles - 10 943 thousand rubles) = 82 thousand rubles. Savings in the amount of 70.3 thousand rubles are not included in the implementation of the plan. The decrease in the cost of production according to the plan, increased by the amount of savings not taken into account when assessing the implementation of the plan, is equal to: (10,790.7 thousand rubles - 10,943 thousand rubles) = 152.3 thousand rubles, Or by 2010 by (152.3 thousand rubles: 10 943 thousand rubles x 100) = 1.39%. The cost of actually produced comparable products in current prices for material resources is lower than the average annual cost of 2010 by: (11,251 thousand rubles - 11,476 thousand rubles) = 225 thousand rubles, or by (225 thousand rubles: 11,476 thousand rubles x 100) = 1.96%. And in the prices accepted in the plan, for: (11 254 thousand rubles - 11 476 thousand rubles) = 222 thousand rubles, or by (222 thousand rubles: 11 476 thousand rubles x 100) = 1.93%. Above-planned savings accounted for in the implementation of the plan amounted to: (222 thousand rubles - 152.3 thousand rubles) = 69.7 thousand rubles, or (69.7 thousand rubles: 143 thousand rubles x 100) = 48.7% of the total amount excess savings (143 thousand rubles = 225 thousand rubles - 82 thousand rubles). So, the most important factor in reducing the cost of comparable products is the use of more progressive rates of consumption of material resources and labor standards, which, in turn, depends on: on the timeliness and completeness of organizational and technical measures; from the introduction of new, progressive equipment and technology, mechanization and automation of production processes; from improving the organization of production and labor. For this purpose, the implementation of the plan of organizational and technical measures is assessed in terms of the number of measures implemented, the volume of costs incurred and the actual economic effect obtained. Conclusion The analysis of the structure of the enterprise's costs is carried out on the basis of accounting data and management reporting provided by the relevant services of the enterprise. This type of analysis is also quite laborious, especially at the stage of collecting information, and will require a significant investment of time for both experts and employees of economic services. However, it is, perhaps, the most informative for assessing the efficiency of the enterprise and the development of long-term plans for its development, since it allows to identify reserves for reducing the cost and, accordingly, increasing the company's profitability. Depending on the size of the company and the resources that it can use to conduct analytical procedures and collect information, the analysis can be carried out in great detail or by aggregated items, however, in one volume or another, with varying frequency, the analysis of the structure of expenses and costs is carried out by almost everyone. enterprises. The analysis can be carried out in three directions: by item of expense or expense or by item; by products; by cost center or activity. Cost analysis and cost analysis require different information and different emphasis for their conduct. Thus, the analysis of expenses is more important for regulating the company's cash flow, and the analysis of costs and costs is more important for the formation of financial statements. However, the methods of their implementation are similar, and ultimately the conclusions drawn from the results of analytical procedures characterize the efficiency of enterprise management. Since historically it so happened that in the analysis of the financial and economic activities of Russian enterprises, accounting aspects are given more attention than management, it makes sense to consider in more detail the analysis of costs and costs. The most useful information will be provided by such an analysis if it is carried out simultaneously in two sections: by cost centers, structural units or types of activity in the context of articles or elements. Any enterprise has a more or less complex organizational structure. If an enterprise has several workshops, divisions, departments, divisions, groups or other structural units that produce different products, the composition of costs in these structural divisions will differ significantly. In this case, the study of the cost structure, carried out at the level of the entire enterprise, as a whole, will be much less analytical and useful from a managerial point of view, than the analysis of individual departments. Analysis of the cost of production is of no small importance, since with a decrease in the cost of production, the profit of the organization increases. When analyzing the cost of production, an overall assessment of the fulfillment of the plan to reduce the cost of production is given, the reasons for the failure to meet the accepted tasks to reduce the level of costs are revealed, and the organization's existing reserves for further reducing the level of costs by increasing the technical level of production, improving the production process itself and the labor process, and efficiency of use are revealed. equipment, growth of labor productivity, economical use of raw materials and materials, fuel and energy, elimination or reduction of losses and non-productive costs. To analyze the cost of production, accounting and statistical reporting data are used, as well as information on compliance with the consumption rates of raw materials and materials, fuel and energy, on the implementation of production rates and prices, available in the planning department, the department of labor organization and wages, technical and other departments organizations. In the conditions of applying the normative method of accounting for production costs, the analysis of actual costs is carried out in comparison with the planned ones, for which standard calculations are used. The main objectives of the regulatory method of accounting for production costs are: timely prevention of irrational expenditure of material, labor and financial resources in the economy; assistance in identifying the reserves available in production. The normative method as a set of methods and techniques for accounting and control over the fulfillment of tasks to reduce the cost of production is an important means of managing the formation of production costs. This method provides for the creation of a system of progressive norms and standards and, on its basis, the calculation of the standard cost, identification and accounting of costs associated with deviations from the current norms and standards, the calculation of the actual cost of products (works, services) on the basis of pre-compiled calculations of the standard cost of products. The basis of the regulatory accounting method is the regulatory framework, which is a complex of progressive scientifically based labor, material and financial norms and standards, the procedure and methods for their formation, updating and use in the development of long-term and current plans, as well as in the organization of preparation and control of norms and standards for all levels of planning. Cost rates are developed for each type of semi-finished products, assemblies, parts, products (work) under the conditions of the level of technology and organization of production and labor achieved in the organization and serve for the direct release of material resources for production needs and payroll. The analysis of the cost of production begins with an assessment of the fulfillment of the plan for costs per 1 ruble. marketable products, and then analyzed the cost of manufactured products and the unit cost of the most important products. The analysis of the cost of products, works and services is of great importance, because it allows you to determine the trends in changes in production costs, the implementation of the plan at the level of costs, the influence of factors of changes in production costs and, on this basis, assess the work of the enterprise and establish reserves for reducing the cost of production. Bibliography 1. Tax Code of the Russian Federation. Part one of July 31, 1998 No. 146-FZ (as amended on June 29, 2012) // Rossiyskaya Gazeta. - 08/06/1998; 07/03/2012; Part two of 08/05/2000 No. 117-FZ (as amended on 07/28/2012) // Parliamentary newspaper. - 08/10/2000; 03.08.2012. 2. Order of the Ministry of Finance of the Russian Federation of 05/06/1999 No. 33n (as amended on 04/27/2012) "On approval of the Accounting Regulations" Expenses of the organization "PBU 10/99" // Bulletin of normative acts of federal executive bodies. - 06/28/1999; May 27, 2012. Analysis and diagnostics of financial and economic activities of the enterprise: Textbook: [text] / ed. V. Ya. Pozdnyakov. - M .: INFRA-M, 2009 .-- 567 p. Berdnikova, T.B. Analysis and diagnostics of the financial and economic activities of the enterprise: Textbook: [text] / Т.B. Berdnikov. - M .: INFRA-M, 2008 .-- 390 p. Vlasova, N.S. Analysis of material costs in order to identify reserves for reducing the cost of production: [Text] / NS. Vlasova // Economic analysis: theory and practice. - 2007. - No. 17. - S. 12-16. 6. Will, V.F. Corporate finance management: study guide. complex for masters: [Text] / V.F. Will. - M .: Rags, 2009 .-- 89 p. 7. Gilyarovskaya, L.T. Complex economic analysis in the management of costs and the cost of transport services: [Text] / L.Т. Gilyarovskaya // Modern accounting. - 2004. - No. 11. - S. 22-27. Golovina, T.A. Basic concepts of optimization of production costs: [Text] / Т.А. Golovin // Management accounting. - 2005. - No. 4. - S. 33-37. Guseva, I.B. Target cost management: [Text] / Guseva I.B. // Economic analysis: theory and practice. - 2005. - No. 10. - S. 23-27. Dorman, V.N., Bliznyuk, T.S., Zhemchueva, M.A. Theory and practice of determining the share of fixed costs for the implementation of management accounting by cost centers: [Text] / V.N. Dorman et al. // Economic analysis: theory and practice. - 2007. - No. 22. - S. 11-15. Ermakova, N.A. Accounting for actual costs and costing in the process structure of the organization of production and management: [Text] / N.А. Ermakova // Modern accounting. - 2005. - No. 1. - S. 18-23. Efremova, A.A. Methods for calculating the cost of production: [Text] / А.А. Efremova // Handbook of the Economist. - 2003. - No. 5. - S. 20-24. Kazora, O. L. Methodology for analyzing and controlling costs based on flexible budgets: [Text] / О.L. Kazora // Economic analysis: theory and practice. - 2009. - No. 10. - S. 7-11. Kerimov, V.E. Problems of cost analysis in commercial organizations: [Text] / Kerimov V.E. // Economic analysis: theory and practice. - 2003. - No. 4. - S. 2-8. Lapusta, M.G., Mazurina, T.Yu. Enterprise finance: [text] / tutorial. - M .: Alfa Press, 2009 .-- 534 p. Linkina, E.V., Khalevinskaya, E.D. Production cost audit: [Text] / E.V. Linkina et al. // Audit and financial analysis. - 2000. - No. 1. - S. 20-23. Materials of the site of LLC Stroykrovlya: vlgregion.ru/firms/577993-stroykrovlya. Nesterov, V.N. Strategic analysis of economic costs: [Text] / V.N. Nesterov // Regional economy: theory and practice. - 2009. - No. 42. - S. 3-6. Nikolskaya, E.V. Analysis of production costs: [Text] / E.V. Nikolskaya // Accounting in publishing and printing. - 2007. - No. 3. - S. 19-23. Sabanova M.V. Evidence of cost analysis in the need for resource saving: [Text] / M.V. Sabanova // Economic analysis: theory and practice. - 2009. - No. 30. - S. 5-9. Financial management: Textbook: [Text] / General. ed. A.M. Kovalev. - 2nd ed., Rev. and add. - M .: INFRA-M, 2009 .-- 477 p. Finance: Textbook: [Text] / Ed. V.G. Knyazev, V.A. Slepov; Grew up. econom. acad. them. G.V. Plekhanov. - 3rd ed., Rev. and add. - M .: Magister, 2008 .-- 499 p.
.3 Analysis of production costs
The cost of production is the most important indicator of the economic efficiency of its production. It reflects all aspects of economic activity, accumulates the results of the use of all production resources. The financial results of the activities of enterprises, the rate of expanded reproduction, the financial condition of business entities depend on its level.
Analysis of the cost of products, works and services is of great importance in the cost management system. It allows you to study trends in its level, to establish the deviation of actual costs from the normative (standard) and their reasons, to identify reserves for reducing the cost of production and assess the work of the enterprise on the use of opportunities to reduce the cost of production.
The effectiveness of the cost management system largely depends on the organization of their analysis, which, in turn, is determined by the following factors:
- the form and methods of cost accounting used at the enterprise;
- the degree of automation of the accounting and analytical process at the enterprise;
- the state of planning and regulation of the level of operating costs;
- the availability of appropriate types of daily, weekly and monthly internal reporting on operating costs, allowing to quickly identify deviations, their causes and timely take corrective measures to eliminate them;
- the presence of specialists who are able to correctly analyze and manage the cost formation process.
To analyze the cost of production, the data of the statistical reporting "Report on the costs of production and sale of products (works, services) of the enterprise (organization)", planned and reported calculations of the cost of production, data of synthetic and analytical accounting of costs for the main and auxiliary industries, etc. are used. ...
The objects of analysis of the cost of production are the following indicators:
- full cost of production in general and by cost elements;
- the level of costs per ruble of manufactured products;
- the cost of individual products;
- separate cost items;
- costs by responsibility centers.
Cost analysis usually begins with studying the total amount of costs in general and by main elements(Table 11.1).
| Cost elements | Amount, thousand rubles | Cost structure,% | ||||||
| t 0 | t 1 | +, - | t 0 | t 1 | +, - | t 0 | t 1 | |
| Salary | 13 500 | 15 800 | +2 300 | 20,4 | 19,4 | -1,0 | 16,88 | 15,75 |
| Social contributions | 4 725 | 5 530 | +805 | 7,2 | 6,8 | -0,4 | 5,90 | 5,51 |
| Material costs | 35 000 | 45 600 | +10 600 | 53,0 | 55,9 | +2,9 | 43,75 | 45,45 |
| Including: raw materials and supplies fuel electricity, etc. |
25 200 |
31 500 |
6300 |
38,2 |
38,6 |
0,4 |
31,50 |
31,40 |
| Depreciation | 5 600 | 7 000 | +1 400 | 8,5 | 8,6 | +0,1 | 7,00 | 6,98 |
| Other costs | 7175 | 7 580 | +405 | 10,9 | 9,3 | -1,6 | 8,97 | 7,56 |
| Full cost | 66 000 | 81 510 | +15 510 | 100 | 100 | - | 82,50 | 81,25 |
| Including: variable costs fixed costs |
46 500 |
55 328 |
9 828 |
70,5 |
1,5 |
58,12 |
55,15 |
|
The total cost of manufacturing products may change:
- due to the volume of production;
- product structures;
- the level of variable costs per unit of output;
- the amount of fixed costs.
With a change in the volume of production, only variable costs(piecework wages of production workers, direct material costs, services); fixed costs(depreciation, rent, time wages of workers and administrative and managerial personnel, general operating expenses) remain unchanged in the short term, provided that the previous production capacity of the enterprise remains unchanged (Figure 11.1).
The cost line in the presence of fixed and variable costs is a first-degree equation
where З total - the total cost of production;
VBП is the volume of production of goods (services);
b - the level of variable costs per unit of product (service);
A is the absolute sum of fixed costs for the entire production output.
Data for factor analysis of the total amount of costs dividing costs into fixed and variable are given in table. 11.2 and 11.3.
| Cost level, RUB | Volume | |||||||
| View | base | current | production, pcs. | |||||
| products | Total | Including | Total | Including | base | current | ||
| change- nye |
constant nye |
change- nye |
constant nye |
|||||
| A | 4 000 | 2 800 | 1 200 | 4 800 | 3 260 | 1 540 | 10 000 | 13 300 |
| B | 2 600 | 1 850 | 750 | 3 100 | 2 100 | 1 000 | 10 000 | 5 700 |
| Etc. | ||||||||
|
Expenses |
Amount, thousand rubles |
Factors of cost change |
|||
| Production volume | Product structure | Variable costs | Fixed costs | ||
|
base period: ∑ (VBП i0 b i0) + A 0 | |||||
|
base period, recalculated to the actual production volume of the reporting period while maintaining the base structure: ∑ (VBP i1 b i0) I VBP + A 0 | |||||
|
at the base level for the actual production of the reporting period: ∑ (VBП i1 b i0) + A 0 | |||||
|
the reporting period at the "base value of fixed costs: ∑ (VBП i1 b i1) + A 0 | |||||
|
reporting period: ∑ (VBП i1 b i1) + A 1 | |||||
|
Change in costs | |||||
From table. 11.3 it is seen that due to the reduction in production by 5% (I VBP = 0.95) the amount of costs decreased by 2,325 thousand rubles. (63,675 - 66,000).
By changing the structure of products the amount of expenses increased by 3,610 thousand rubles. (67,285 - 63,675). This indicates that the share of cost-intensive products has increased in the total volume of production.
Due to the increase in the level of unit variable costs the total cost increased by 7,543 thousand rubles. (74 828 - 67 285).
Fixed costs increased by 6 682 thousand rubles. (81 510 - 74 828), which was also one of the reasons for the increase in the total cost.
Thus, the total cost is higher than the base one by 15 510 thousand rubles. (81 510 - 66 000), or by 23.5%, including due to changes in the volume of production and its structure - by 1285 thousand rubles. (67,285 - 66,000), and due to an increase in the cost of production - by 14,225 thousand rubles. (81 510 - 67 285), or by 21.5%.
It is possible to deepen the analysis of the total cost of production of goods (services) by factoring the unit variable costs and the amount of fixed costs (Fig. 11.2).
Mathematically, this dependence can be represented as follows:
Any kind of cost can be represented as a product of two factors:
- the amount of consumed resources or services (raw materials, materials, fuel, energy, man-hours, machine-hours, loans, rented space, etc.);
- prices for resources or services.
In order to establish how much the amount of costs has changed due to these factors, it is necessary to have the following data on the costs of the actual output of products:
In general, the sum of variable costs for the actual output and the sum of fixed costs in the reporting period is higher than the planned one by 14,225 thousand rubles. (81 510 - 67 285), including due to:
a) the amount of consumed resources
64 700 - 67 285 = -2 585 thousand rubles;
b) prices for consumed resources and services
81 510 - 64 700 = +16 810 thousand rubles.
Consequently, an increase in the cost of production at this enterprise is mainly due to an increase in prices for consumed resources. At the same time, it is necessary to positively evaluate the efforts of the enterprise aimed at the economical use of resources, due to which the cost of actual production decreased by 3.84% (2585: 67 285).
In the process of analysis, it is also necessary to assess changes in the structure by cost elements. 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 component parts increases, which indicates an increase in the level of cooperation and specialization of the enterprise.
As you can see from the table. 11.1 and fig. 11.3, growth has occurred in all elements and especially in material costs. The amount of both variable and fixed costs has increased. The structure of costs also changed somewhat: the share of material costs and depreciation of fixed assets increased due to inflation, while the share of wages decreased slightly.
11.2. Analysis of the cost intensity of products
Cost (cost per ruble of manufactured products) a very important generalizing indicator characterizing the level of production costs as a whole for the enterprise. Firstly, it is universal: it can be calculated in any branch of production and, secondly, it clearly shows the direct relationship between cost and profit. This indicator is calculated by the ratio of the total cost of production and sale of products (Z total) to the cost of products manufactured in current prices. At a level below one, production is profitable, at a level above one, it is unprofitable.
| Year | Analyzed enterprise | Competitor | Industry average | |||
| Indicator level, kopecks | Growth rate, % | Indicator level, kopecks | Growth rate, % | Indicator level, kopecks | Growth rate, % | |
| xxx1 | 84,2 | 100 | 85,2 | 100 | 90,4 | 100 |
| xxx2 | 83,6 | 99,3 | 85,0 | 99,7 | 88,2 | 97,6 |
| xxx3 | 82,9 | 98,5 | 84,0 | 98,6 | 86,5 | 95,7 |
| xxx4 | 82,5 | 98,0 | 83,8 | 98,4 | 85,7 | 94,8 |
| xxx5 | 81,25 | 96,5 | 82,0 | 96,2 | 84,5 | 93,5 |
During the analysis, you should study fulfillment of the plan and the dynamics of the cost intensity of products, as well as make inter-farm comparisons for this indicator (Table 11.4).
Based on the data presented, it can be concluded that the cost intensity of products at the analyzed enterprise decreases at a lower rate than that of a competing enterprise and on average in the industry, but the level of this indicator remains lower so far.
It is also necessary to study the change in the level of cost intensity of products for individual cost elements (Table 11.5).
After that, it is necessary to establish the factors of change in the total cost intensity, reflected in Fig. 11.4.
| Cost elements | Costs per ruble of production, kopecks | ||
| t 0 | t i | +, - | |
| Salary with deductions | 22,78 | 21,26 | -1,52 |
| Material costs | 43,75 | 45,45 | +1,70 |
| Depreciation | 7,00 | 6,98 | -0,02 |
| Other | 8,97 | 7,56 | -1,41 |
| Total | 82,5 | 81,25 | -1,25 |
To calculate their influence, the following factor model can be used:
The calculation is performed by the method of chain substitution given in table. 11.3 and the following data on the value of the manufactured products.
The calculation of the influence of factors on the change in the cost intensity of products is given in table. 11.6.| Costs per ruble of production | Payment | Factors | ||||
| Volume of production | Production structure | The number of consumed resources | Prices for resources (services) | Sale prices for products | ||
| IE 0 | 66 000: 80 000 = 82,50 | t 0 | t 0 | t 0 | t 0 | t 0 |
| IE USL1 | 63 675: 76 000 = 83,78 | t 1 | t 0 | t 0 | t 0 | t 0 |
| IE USL2 | 67 285: 83 600 = 80,48 | t 1 | t 1 | t 0 | t 0 | t 0 |
| IE USL3 | 64 700: 83 600 = 77,39 | t 1 | t 1 | t 1 | t 0 | t 0 |
| IE USL4 | 81 510: 83 600 = 97,50 | t 1 | t 1 | t 1 | t, | t 0 |
| IE 1 | 81 510: 100 320 = 81,25 | t 1 | t 1 | t 1 | t 1 | t 1 |
|
ΔIE total = 81.25-82.50 = -1.25; v including due to: | ||||||
Analytical calculations are given in table. 11.6 show that the size of the cost per ruble of production has changed due to the following factors:
decrease in the volume of production: 83.78 - 82.50 = +1.28 kopecks;
changes in the structure of production: 80.48 - 83.78 = -3.30 kopecks;
the number of consumed resources 77.39 - 80.48 = -3.09 kopecks;
growth in prices for resources: 97.50 - 77.39 = +20.11 kopecks;
increase in product prices: 81.25 - 97.50 = -16.25 kopecks.
Total: -1.25 kopecks.
After that, you can establish the influence of the investigated factors on the change in the amount of profit. To do this, the absolute increases in the cost intensity of products due to each factor must be multiplied by the actual sales volume of the reporting period, expressed in prices of the reference period (Table 11.7):
ΔП Xi = ΔИЕ Xi ∑ (VPП i1 Ц i0)
Based on the above data, it can be concluded that the amount of profit increased mainly due to the increase in prices for the company's products, an increase in the share of more profitable products and a more economical use of resources.
| Factor | Impact calculation |
Change in the amount of profit, thousand rubles |
Production volume |
1,28-80 442/100 | |
|
Product structure |
3,30-80 442/100 | |
|
Resource intensity of products |
3,09-80 442/100 | |
|
Prices of consumed resources |
20,11-80 442/100 | |
|
Change in the average level of selling prices for products |
16,25-80 442/100 | |
|
Total |
It should also be noted that the rate of growth in prices for resources outstrips the rate of growth in prices for the company's products, which indicates a negative effect of inflation.
11.3. Analysis of the cost of certain types of products
For a deeper study of the reasons for the change in the cost price, they analyze the accounting estimates for individual products, compare the actual level of costs per unit of production with the planned and historical data, other enterprises in general and by cost items.
The influence of factors of the first order on the change in the level of the cost of a unit of production is studied using a factor model
where C i is the unit cost of the i-th type of product;
And i - fixed costs attributed to the i-th type of product;
b i - variable costs per unit of the i-th type of product;
The dependence of the unit cost of production on these factors is shown in Fig. 11.5.
Using this model and the data in Table. 11.8, we will calculate the influence of factors on the change in the cost of product A by the method of chain substitution.
| Index | According to plan | Actually | Deviation from the plan |
|
Output volume (VBP), pcs. | |||
|
The amount of fixed costs (A), thousand rubles | |||
|
The sum of variable costs for one product (b), rub. | |||
|
Cost of one product (C), rub. |
The total change in unit cost is
ΔС general = С 1 - С 0 = 4 800 - 4 000 = +800 rubles,
including due to changes:
a) the volume of production
ΔС VBП = С conv1 –С 0 = 3 700 - 4 000 = -300 rubles;
b) the amount of fixed costs
ΔCa = C conv2 - C conv1 = 4 340 - 3 700 = +640 rubles;
c) the amount of unit variable costs
ΔС b = С 1 - С conv2 = 4 800 - 4 340 = +460 rubles.
Similar calculations are made for each type of product (Table 11.9).
|
Product type |
Production volume, pcs. |
Fixed costs for the entire production output, rub. |
Variable costs per unit of production, rub. |
|||
| B | 2 100 | |||||
| Etc. | ||||||
|
Product type |
Product cost, rub. |
Change in cost, rub. |
||||||
|
general |
Including due |
|||||||
|
production volume |
fixed costs |
variable costs |
||||||
| B | ||||||||
| Etc. | ||||||||
After that, the cost of production for each cost item is studied in more detail, for which the actual data are compared with the data of the plan, past periods, and other enterprises (Table 11.10).
The given data show an increase in all cost items and especially in material costs and wages of production personnel.
Similar calculations are made for each type of product. The established deviations for cost items are the object of factor analysis. As a result of the article-by-article analysis of the cost of production, internal and external, objective and subjective factors of changes in its level should be identified. This is necessary for the qualified management of the cost formation process and the search for reserves for their reduction.
| Cost item | Product costs, rub. | Cost structure,% | ||||
| Raw materials and basic materials | 1700 | 2115 | +415 | 42,5 | 44,06 | +1,56 |
| Fuel and energy | 300 | 380 | +80 | 7,5 | 7,92 | +0,42 |
| Production workers wages | 560 | 675 | +115 | 14,0 | 14,06 | +0,06 |
| Social contributions | 200 | 240 | +40 | 5,0 | 5,0 | - |
| Equipment maintenance and operating costs | 420 | 450 | +30 | 10,5 | 9,38 | -1,12 |
| General production costs | 300 | 345 | +45 | 7,5 | 7,19 | -0,31 |
| General running costs | 240 | 250 | +10 | 6,0 | 5,21 | -0,79 |
| Losses from marriage | - | 25 | +25 | - | 0,52 | +0,52 |
| Other production costs | 160 | 176 | +16 | 4,0 | 3,66 | -0,34 |
| Business expenses | ||||||
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Introduction
The creation of an integral, efficient and flexible management system includes the following provisions: raising the quality level of economic management; improvement of the planning and pricing system; financial and credit facility; creation of new organizational structures. The solution of these tasks largely depends on a broader knowledge of the methods of economic analysis and their application in practice. The role of economic analysis is not limited to the implementation of such most general management functions as planning, organization, coordination, incentives and control. Analysis is a means of assessing the state and development of a managed object, providing feedback between management functions and managed objects, a comprehensive study of economic processes, identifying and mobilizing reserves in the field of production and management, developing and making managerial decisions to improve production efficiency.
An integral part of the analysis of the economic activity of the enterprise is the cost analysis, which consists in determining the magnitude and causes of costs that are not due to the normal organization of the production process: excess costs of raw materials and materials, fuel, energy; additional payments to employees for deviations from normal working conditions and overtime work; costs from downtime of machines and assemblies, accidents, rejects; changes in costs caused by irrational economic ties related to the supply of raw materials and materials, semi-finished products and components; violation of technological and labor discipline.
On the basis of the cost price analysis, intra-production reserves are identified and organizational and technical measures to increase the economic efficiency of production are developed.
1 . The concept of production costs
The profitability of the enterprise is characterized by the cost of production. The cost of production is the sum of all costs of the enterprise for the production and sale of products, expressed in money.
All costs included in the cost of a product can be combined into 3 main groups of economic elements: costs of objects of labor, costs of means of labor and wages. This grouping of costs (with details within each group) is used in the preparation of estimates of production costs. Cost estimate is a planned calculation of costs for all the needs of the enterprise for a calendar period. Such an estimate of costs allows you to determine the need for an enterprise in each type of resource, for example, in material resources, in the wage bill, and working capital.
The composition of costs by structure and type is the same for most enterprises.
The cost structure depends on the nature of the industry, technology and organization of production at each enterprise.
The structure of the cost allows you to determine the main direction of the analysis of its reduction. The main attention should be paid to saving those costs, the specific weight of which is the greatest, because this will give the greatest effect for the enterprise. A lot of costs and expenses accompany the supply, production and sale of the company's products. And all of them are included in the cost price. But it cannot be said that all expenses are of the same importance in the creation of a product, in the formation of its cost price. Depending on participation in the technological process, expenses are divided into main and overhead.
The main costs are those that are directly related to the production technology of this product, determine its nature and consumer properties.
Overhead costs include costs associated not with the creation of products, but with the management and maintenance of production. These costs, although necessary, are, as it were, imposed by an additional burden on the cost of the product. We must try to make such a "load" as small as possible.
The costs that, according to the documents received by the accounting department, can be recorded at the expense of the production of the product, are called direct (consumption of materials and wages of workers). The amount of direct costs is the technological cost. But there are costs that cannot be accounted for directly for each product. For example, the salary of a workshop foreman. It is also difficult to take into account the costs of maintaining a shop, repairing equipment, depreciation, falling on each type of product. It is necessary to establish their total amount, and then distribute to each product. This amount is distributed according to indirect indicators, for example, in proportion to the machine hours worked or the amount of direct wages. Therefore, such costs are called indirect. These include: general shop and general plant costs (maintenance of the management apparatus, general operating costs, and others). The division of costs into direct and indirect is due to the possibility of including costs in the cost of a particular product. If we imagine a production where only one type of product is manufactured, for example, power plants, then all costs in such a production will be direct. In most enterprises, for example, in mechanical engineering, overhead costs are accounted for indirectly in the cost of products, so overhead costs coincide approximately with indirect ones. But there is also a difference: depreciation is the main expense, but it is included in the cost price as an indirect expense. The sum of direct and indirect costs for products manufactured in workshops is the workshop cost of the product. If we add general plant costs to the workshop cost of the product, then we get the sum of all production costs for this type of product, the production cost. If we add non-production costs (sales costs) to the production cost, we get the full cost of the product.
The workshop cost covers all workshop costs for the manufacture of products, costs of raw materials, materials, purchased semi-finished products, fuel and energy consumption, wages of main workers (main and additional) and deductions for the needs of social insurance of these workers, costs of preparing and mastering production, losses from marriage, expenses for the maintenance and operation of equipment, general workshop expenses, and also includes the cost of services of auxiliary workshops. All costs included in the workshop cost are production costs, but are divided into productive (socially necessary) and unproductive, which, as a rule, are not socially necessary (losses from marriage, shortage and damage to material values, downtime, overspending of materials, labor, etc. etc.).
The plant-wide production cost includes, in addition to the costs included in the shop cost, the general costs of the plant. The main part of the plant-wide costs is administrative, management and general operating costs (maintenance of plant personnel, depreciation and maintenance of buildings and structures of a general plant nature, testing, research, labor protection costs, etc.). General plant costs are production costs, but may include costs for downtime, shortages and losses from damage to materials and products, and other non-production costs. All costs are collected on the accounts for each type of product, broken down into separate items. Such accounts are called analytical, they allow you to study the cost of production for its individual types. If the total amount of costs on the analytical account is divided by the number of products issued for a given period, then we get the cost of one product. Calculating the cost per unit of production by line item is called costing. Distinguish between planned, standard and reporting costing. Planned costing is a task at the cost of a unit of production for the entire planning period.
The standard calculation is the amount of costs per unit of production, calculated according to the current standards. This calculation takes into account changes in the norms, so it usually changes monthly and quarterly. The accounting estimate is compiled on the basis of accounting data and shows the amount of actual costs per unit of production. With the help of the accounting calculation, they check the fulfillment of the plan at the cost price and identify deviations from the plan by items of expenditure and in individual production areas. Usually, enterprises calculate the cost of the most important products, by which they judge the movement of the cost of all products. Among the cost items, in addition to economically homogeneous ones, such as raw materials and materials, workers' wages, there are also complex items. For example, in general expenses, the wages of auxiliary workers, shop personnel, the cost of many auxiliary materials, etc. are taken into account.
Planning and accounting of costs by item of expense allows you to see how, who is spending; how who saves. Expenses are monitored for workshops, production sites, jobs, products.
The word "cost", depending on the object and other signs of classification, has a number of meanings. When the prime cost is calculated for a period, the following case is possible: at the beginning of the period, the prime cost is one, and at the end of it, for example, a year, another. Therefore, the cost for a year or another period is calculated as an average (more precisely, an arithmetic weighted average).
The main tasks of the analysis of the cost of production are: determining the dynamics and level of implementation of the plan according to the most important indicators, determining the factors that influenced the dynamics of indicators and fulfilling the plan for them, the values and reasons for deviations of actual costs from the planned ones, identifying reserves and ways to further reduce the cost of production.
2 ... Grouping costs by economic elements and cost items
For planning, accounting and analysis, the production costs of an enterprise are combined into homogeneous groups in many ways.
1. By types of expenses. Grouping by type of expenditure is generally accepted in the economy and includes two classifications: by economic elements of costs and by cost items.
The first of them (in terms of economic elements) is used in the formation of the cost of the enterprise as a whole and includes five main groups of expenses: material costs; labor costs; deductions for social needs; depreciation of fixed assets; other costs.
The second group of costs (by costing items) is used in the preparation of calculations (calculation of the cost of a unit of production), which allows you to determine what the unit of each type of product costs the enterprise, the cost of certain types of work and services. The need for this classification is due to the fact that the calculation of the cost price for the above cost elements does not allow taking into account where and in connection with what the costs were incurred, as well as their nature. At the same time, the determination of costs by calculation as a way of grouping them relative to a specific unit of production allows you to track each component of the cost of products (works, services) at any level.
Cost items are grouped according to the place and purpose (purpose) of their occurrence and are assigned to each type of product by a direct or indirect method. This classification is specific to each industry sector, so the composition of costs in each industry is different. As a rule, the following items of expenditure are distinguished: a) raw materials and materials; b) fuel and energy; c) basic and additional wages of production workers; d) social insurance contributions; e) expenses for preparation and development of production; f) expenses for the maintenance and operation of equipment; g) shop expenses; h) general plant costs; i) other production costs; j) non-production (commercial) expenses, etc.
2. By the nature of participation in the creation of products (works, services) Allocate the main costs directly related to the process of manufacturing products, in particular, the costs of raw materials, basic materials and components, fuel and energy, wages of production workers, etc., and also overhead, i.e. production management and maintenance costs - shop floor, general plant, non-production (commercial), losses from marriage.
3. By variability depending on the volume of production. Costs that change (increase or decrease) in proportion to the change in the volume of production are called conditionally variable. Costs that remain unchanged, and their value is not associated with an increase in the reduction in production, are called conditionally constant. This classification of costs is necessary when planning production, as well as when analyzing the financial and economic activities of an enterprise.
4. By the method of attribution to production. Very often, when calculating the cost of production, it is impossible to determine exactly to what extent certain costs can be attributed to one or another type of product. In this regard, all costs of the enterprise are divided into direct, which can be directly attributed to a given type of product (work, services), and indirect, which are associated with the production of many products, as a rule, these are all other costs of the enterprise.
Determining the cost is a very complex process, and the calculation of the cost of products (works, services) must meet the industry specifics of the enterprise as well as the specifics of the organization of its production.
There are four main methods for calculating products: simple, standard, order-by-order, and by-pass.
Simple is used in enterprises that produce homogeneous products that do not have semi-finished products and work in progress. In these enterprises, all production costs for the reporting period are the cost of all products (works, services). The unit cost is calculated by dividing the amount of production costs by the number of product units.
The normative one is applied in enterprises with mass and serial production. A prerequisite for its application is the preparation of a normative calculation according to the norms in force at the beginning of the month and the subsequent systematic identification in the current order of deviations from these norms (savings and cost overruns) at the end of the month. The current norms are those according to which the release of materials and labor remuneration are currently being made.
The ostentatious accounting method is used in enterprises of individual and small-scale production, where production costs are recorded for individual orders for a product or work. Here, the actual cost is determined at the end of the completed order. The entire cost will be its cost.
The alternating method is used in enterprises where the raw materials and materials in the production process go through a number of limits, stages (brick, textile), or where different types of products are obtained from the same raw materials in one technological production process. With the transverse method, the cost of all products is first determined, and then the cost of its unit.
3 ... Cost reduction ways
The cost price characterizes the cost intensity of certain types of products. It is a generalizing indicator of all types of costs per unit of production, labor intensity, material consumption, energy intensity, capital intensity, as well as the science intensity of products, if the financing of research work is carried out at the expense of the cost price. Changes in certain types of costs are interconnected. A decrease in labor intensity usually requires an increase in the technical equipment of labor, and, consequently, an increase in capital intensity and capital investments. A decrease in material consumption is sometimes accompanied by an increase in labor costs. The use of the results of scientific and technical progress to reduce the cost is associated with an increase in the science intensity of products and the cost of science. Cost reduction measures are limited by regulatory efficiency and capital investment.
The level and dynamics of cost reflects all aspects of the enterprise, production and industrial associations, scientific and design organizations. Such a complex problem requires a systematic approach and unified cost reduction management.
Reserves are opportunities to reduce costs by using the achievements of science and technology, further improving the organization of labor and production in the industry and at enterprises.
It is advisable to distinguish between planned reserves and those not used in the plan. Planned reserves consist in creating an optimal level of reserves that ensure the reliable functioning of the production system in the face of possible failures, new emerging tasks (for example, full use in terms of production capacity, stock creation). It is necessary to provide for planned reserves of different "depth" of use, priority and, if required, additionally attracted. For example, spare parts should be available for emergency equipment repairs, and if repairs are delayed, planned bypass technology can be used. Reserves should take into account the flexibility of production.
Depending on the terms and conditions of detection and activation of unused reserves in the plan, they are divided into prospective and current ones. Prospective main reserves lie in the results of fundamental and applied science, in discoveries and inventions that make fundamental changes in production. Therefore, well-organized and patent information is needed. The use of promising reserves requires time, interrelated activities of different departments, capital investments. Comprehensive targeted programs are a good means of implementing promising reserves. Current reserves are identified on the basis of a comparison of the results of activities with the plan, the previous period and on the basis of a comparative analysis of the work of enterprises. Current reserves include elimination of bottlenecks, reduction of lost working time, equipment downtime, and rejects. The use of current reserves does not require large funds and should be continuously carried out in the process of production management. Additional opportunities for using current reserves open up through the use of economic-mathematical methods and computers in management, especially in the formulation and solution of optimization problems. According to the place of identification and use, one can distinguish between reserves at the design (design) stage, and intra-production industry reserves.
The cost level is mainly determined at design time.
The choice of constructive solutions can only be made according to an economic criterion - reduced costs and on the basis of developed economic thinking. It is important to organize technological control of the structure in order to ensure the possibility of using progressive processing methods. Technological control should not be carried out impersonally, but taking into account the specific features of the future manufacturing plant. The method of functional cost analysis (FSA), which reveals reserves for reducing the cost at the design stage, has been justified.
Cost reduction factors are the reasons, driving forces leading to cost savings, and the conditions in which they operate. The same cause, for example, a resource reduction measure, can lead to different economic effects depending on the conditions and with what prevalence it operates. Conditions affect the action and in this case become a factor in reducing the cost of production. The action of individual causes can be judged insofar as it is reflected in the change in individual indicators. Such indicators are called factorial, in contrast to summary indicators, reflecting the final change in the result under the influence of factors operating in these conditions. In conditions of universal interconnection and interdependence of economic phenomena, it is impossible, as a rule, to give each causal relationship its own indicator, taking into account only its action. According to the factorial indicator, it is not always possible to judge the reason for the change in what causes the change in the result. The same cause can change different factorial indicators, and at the same time, individual indicators can reflect the cumulative effect of a group of causes and their interaction. The boundaries of detailing factorial indicators should be chosen so as to correspond, if possible, to a group of certain reasons or to depend on a group of certain performers. It is possible to achieve in planned calculations a non-residual decomposition of the aggregate indicator according to factorial indicators within the limits of the relationship established between them. However, it is not always possible to carry out a residual-free decomposition of the result with full consideration of the action of different causes, the distribution of their cumulative action and the elimination of repeated counting. The task has to be limited to identifying and assessing the most important directions of the action of factors in order to obtain, if possible, a picture of the phenomenon under study that is sufficient for practical purposes. The following grouping of factors to reduce the cost of production can be applied:
1. Raising the technical level of production: introduction of new progressive technology, mechanization and automation of production processes; improvement of the applied equipment and production technology; improving the use and application of new types of raw materials and materials; other factors that increase the technical level of production.
2. Improving the organization of production and labor: development of production specialization; improving its organization and maintenance; improving the organization of work; improving production management and reducing production costs; improving the use of fixed assets; improvement of material and technical supply and use of material resources; reduction in transportation costs; elimination of unnecessary costs and losses; other factors that increase the level of organization of production.
3. Changes in the volume and structure of products: relative decrease in conditionally fixed costs and depreciation charges; changes in the structure of products; improving product quality.
Cost reduction objects are those types of costs for which savings are achieved. To link measures to reduce the cost with the plan and accounting, it is advisable to determine cost objects according to the accepted classification of cost elements and calculation items.
Reducing the cost depends on all aspects of the enterprise. Each division should have economic groups that ensure cost reduction.
Production costs cover all material, labor and money costs required for production and economic activities. When making estimates and accounting for production costs, they are grouped by economic content. The cost of production consists of the cost of means of labor (depreciation), objects of labor and part of the cost of the labor of workers, which is reimbursed to them in the form of wages, and other monetary costs. The element-wise reflection of living and materialized labor contributes to the study of changes in the level of production costs under the influence of the labor resources used, fixed assets and working capital. Indicators of production costs are used in determining the required volume of inventories, linking income and expenses, drawing up material and labor balances and calculating the amount of net production.
The study of the composition of production costs is necessary to clarify the reasons for the reduction and determine the level of change in the cost of production. The structure of costs is expressed through the ratio of their amount for individual types to the total amount of production costs as a percentage.
Here is an analysis of the production costs of YavirDOK LLC, whose main activity is the production of joinery. For the production of joinery, round timber is used, which is processed into edged and non-edged boards.
When sawing round wood into a board and in the manufacture of joinery, wood waste is obtained in the form of firewood, slabs, which are recyclable waste, as well as irrecoverable waste arising from the drying and sawing process.
An increase in the volume of production with a constant cost of material and labor resources can be ensured only by reducing the cost. The development of a plan of organizational and technical measures for the use of internal production reserves is based on the results of the analysis of their sources and factors. The most important sources include a decrease in material costs and an increase in labor productivity. Of the whole variety of technical and economic factors, the enlarged groups include: an increase in the technical level of production, an improvement in the organization of production and labor, a change in the volume and structure of the nomenclature of products, an increase in the share of cooperative supplies, etc.
Reducing material capacity or material costs is one of the most important qualitative factors in the development of the economy. Decrease in "the cost of raw materials, which is the result of the growing productivity of labor used to produce the very raw materials." High quality material, rolled products that meet the requirements of dimensional characteristics, the growth of the professional composition of machine operators - all these private sources are directly reflected at the level of metal use, which helps to reduce the cost of manufactured products and create savings, the value of which can be calculated using the following formula:
Labor productivity, i.e. its effectiveness and efficiency is measured by labor intensity (time for the production of a unit of output) and output (the amount of output produced in a certain period of time). As a result of a decrease in labor intensity, savings are achieved by reducing labor costs, taking into account additional wages and social insurance contributions per unit of production, adjusted for the new volume of production, i.e.
4 . Basic principles of managing a trucking company
The growth in scale and qualitative shifts in our economy impose new, higher requirements for management, do not allow us to be content with the prevailing forms and methods, even if they served well in the past. Opportunities for improving governance have greatly expanded recently. This is due to an increase in the level of knowledge and professional training of our cadres, the broad masses of workers, with the rapid development of management science and electronic computing technology.
Improving the management system is not a one-time event, but a dynamic process of solving problems put forward by life.
The entire management system should be aimed at increasing the contribution of each link in the national economy to the achievement of the ultimate goal - the most complete satisfaction of society's needs at the lowest cost of all types of resources.
Enterprise management is a complex process. It should ensure the unity of action and purposefulness of the work of the collectives of all divisions of the enterprise, the effective use of various equipment in the labor process, the interconnected and coordinated activities of the workers. Consequently, management can be defined as a process of purposeful impact on production to ensure its effective implementation.
The enterprise is a complex system. Any system has a manageable and control system. The first consists of a number of interconnected production complexes: main and auxiliary workshops, various types of services. The second is a set of controls. Both systems are connected by means of information coming from control objects, as well as from external sources of information to the control system, and decisions made on the basis of this information, which are sent in the form of commands to the controlled system for execution.
The proportional relationship of the individual parts of the system is the main requirement for its functioning. However, every system is not stable once and for all. It develops, changes, improves. At the same time, the impact on an enterprise is possible not only from the side of the system of which it is a part, but also from other systems (higher management bodies of this ministry, other ministries, etc.).
The production process and its specific features necessitate the establishment of appropriate forms and functions of management. Schematically, production management can be represented in the form of a number of main stages, covering the collection of the necessary initial information, its transfer to the heads of the relevant departments, its processing and analysis, the development of decisions and, finally, the analysis of the results of the work performed and the collection of new initial information.
Management is multifaceted. Its main functions are: planning, organization, coordination and control. The main direction of the impact of the management process on the production process is planning, ensuring the necessary correspondence between all sections and participants in production. At the same time, the choice of systems that encourage the participants in the management process and the production process to creatively solve problems and act with maximum efficiency is of great importance.
Enterprise management is designed to ensure the effective organization of the efforts of the team for the successful implementation of the state plan. It should be based on the scientific foundations of production management, ensure the efficiency and concreteness of management, be rational and economical. In the context of road transport, this means that the management of a road transport enterprise has its main goal - to create conditions for a fuller satisfaction of the needs of the national economy and the population in transportation with minimal transport costs due to the all-round improvement of the transport process, the introduction of new technology, the most complete and rational use available rolling stock and other production assets, growth of labor productivity and reduction of transportation costs.
Unity of political and economic leadership. In its decisions, on the basis of a deep analysis of the objective conditions for the development of productive forces, the main economic task of a certain period, the rate of development of the national economy, and the most optimal structure of the branches of production are determined. This means the need to evaluate every aspect of the enterprise's activities on the basis of the general tasks set by the party.
The combination of public, collective and personal interests with the overriding importance of the interests of society as a whole, of the entire people. In accordance with this principle, what is beneficial to society should be beneficial to both the individual team and the individual employee.
Unity of command. At the head of each enterprise, workshop, site is a leader who manages the team of workers. The state grants him broad rights and at the same time imposes on him great personal responsibility for the work of the entrusted production area. One-man management as one of the principles requires a clear definition of the rights, duties and responsibilities of each employee of the management apparatus and, at the same time, broad democracy, active participation of the entire team in the preparation and implementation of activities related to all activities of the enterprise.
Correct selection, placement and education of personnel. The success of work at any production site is primarily determined by the business and political training of managers who are able to ensure the scientific organization of labor, clearly establish the range of rights and responsibilities of each employee, foster initiative and a sense of responsibility, and organize a thorough check of performance. The primary concern of every leader should be to ensure the state approach to solving any economic problem. He must show intolerance and a decisive struggle against parochialism, departmentalism, help to raise the ideological and political level of workers.
An indispensable condition for a good organization of enterprise management and the successful solution of the tasks facing it is the establishment of daily systematic control over the work of each section with broad public involvement. This is especially important in modern conditions, when an enterprise, in accordance with the rights granted to it, independently solves many issues of current life and further development of production.
Each business manager bears full responsibility for the timely implementation of state plans and tasks, product quality, careful and reasonable spending of funds and material resources, correct use of equipment, implementation of all cooperative deliveries on time, adherence to technological discipline.
It mobilizes workers to fulfill the state plan, study and use internal reserves, and strengthen labor and state discipline.
The trade union organization of the enterprise is doing a lot of work on the observance of labor legislation, labor protection, the organization of cultural and social services for workers, the distribution of living space, the use of incentive funds and much more. An important place in this work is occupied by collective agreements, which formalize the mutual obligations of the collective of workers and the administration of the enterprise.
Various organizational forms are widely used for the widespread involvement of workers in the management of production and the education of the collective in a truly masterful attitude to their enterprise. These include permanent production conferences, complex brigades of creative cooperation between workers and engineers and technicians, public bureaus for specific technical and economic issues, groups for promoting people's control, etc.
The effectiveness and efficiency of the wide participation of the working people in production management depend not only on the activity of workers, engineers and technicians and employees, but also, to a large extent, on the ability of enterprise managers to support a useful initiative coming from below, quickly respond to criticism, and widely use various management methods. production.
The participation of workers in the management of the economy is not limited to solving economic problems within the framework of a separate enterprise. It is worked out by representatives of the working people in elected bodies with broad participation of the masses in the discussion of major plans and decisions.
Management methods are specific ways, methods of implementing comprehensive measures aimed at creating the most favorable conditions for production, ensuring the optimal use of monetary, material and labor resources of production. Management methods are dynamic, they change based on the characteristics of economic development.
In the practice of economic management of production, three types of management methods are distinguished: organizational and administrative, educational and economic. Organizational and administrative methods provide for the development of a harmonious management structure, the establishment of clear rights and responsibilities of the management apparatus, the correct selection and placement of personnel, careful preparation of decisions made and the organization of systematic control over them, maintaining a high level of discipline at all levels of the management apparatus.
Educational management methods cover a wide range of moral influences and moral rewards for workers as a result of their direct participation in the implementation of the state plan and other tasks assigned to the enterprise.
Organizational and educational methods are carried out in close connection with economic management methods, which provide for the full use of cost accounting, the price system, profit, credit, economic sanctions and material incentives in the process of production management. Economic management methods are designed to ensure a high material interest and, at the same time, the responsibility of enterprises, their collectives and individual workers for the fulfillment of the tasks assigned to them with the best results.
Cost accounting is the most important economic management method that contributes to the most efficient operation of the enterprise and all its links. The essence of true cost accounting lies in the fact that at each workplace and site, in each brigade, a careful record of the costs of raw materials, materials, fuel, the use of the worker's time and equipment is organized. Cost accounting provides for the self-sufficiency of the enterprise, the costs of which must be reimbursed by the income of the enterprise. He must ensure the material interest and responsibility of the enterprise as a whole and its individual workshops and sections in fulfilling the plan for all indicators, in achieving the greatest results in the interests of society at the lowest cost.
For the normal self-supporting activity of the enterprise, constant improvement of the pricing system, lending and financing, the system of economic levers and incentives is required. At the same time, in assessing the economic activity of self-supporting enterprises and associations, it is necessary to significantly strengthen the role of the indicator of the cost of production. Reducing this indicator is one of the main ways to improve production efficiency in modern conditions.
At motor transport enterprises, the widespread introduction of cost accounting is possible, not only for the whole enterprise, convoy, workshop, site, but also for each brigade. Transferring each car to self-financing means ensuring that the costs of operating it in monetary terms are commensurate with the results obtained from the transportations performed on this car, ensuring the profitable operation of not only the enterprise as a whole, but also each unit of the rolling stock.
5 . Functions and structure of management of a trucking company
cost economic costs management
A specific feature of transport in general and automobile transport in particular is that the production process here consists of the work of rolling stock on the line and maintenance of vehicles at the production base. This requires the implementation of a variety of operations related to the organization of traffic and transportation, ensuring the technical serviceability of the rolling stock and its uninterrupted supply of fuel, lubricants and other operating materials, selecting the necessary personnel and improving their qualifications, organizing labor, planning, accounting, reporting, establishing financial ties with clientele, etc.
In a road transport environment, when the production process goes beyond the enterprise itself, it is very important to organize a clear interaction between individual services and divisions of the enterprise, individual groups of workers and the whole team as a whole. At the same time, it is important to maximally link production activities and the interests of this team with the interests of society as a whole.
Management of a motor transport enterprise includes: the organization of the implementation of directives and instructions from higher organizations, and the provision of relevant information (reporting) to them; making decisions and organizing on their basis the production process and the work of the auxiliary services of the enterprise; organization of relations with other enterprises and organizations.
The development of road transport is accompanied by an improvement in the structure of production management and a more rational distribution of management functions between its various structural divisions. At the same time, on the one hand, there is a specialization of the components of motor transport - the development of centralized specialized transport, specialized maintenance and repair enterprises, and on the other hand, their integration, the enlargement of enterprises, the creation of associations, the development of centralized maintenance services, etc.
The individual constituent parts represent the links of production, the totality of which forms certain stages of production. So, the totality of areas associated, for example, with the repair and maintenance of rolling stock, forms the workshop stage of production; a set of workshops and columns - an enterprise; a set of enterprises - an association; a set of related enterprises and associations - a sub-industry (industry).
Links and stages of production also correspond to links and stages of management. In this case, a control link is understood as a separate cell with certain control functions. The stage of management is the unity of the links of management at a given level of the management hierarchy. The stages of management show the sequence of subordination of some links (bodies) of management to others, as a rule, from the bottom up.
The originality of the content of the main control functions at each stage is revealed in specific control functions, taking into account the peculiarities of the controlled system. The coincidence of the content of the main functions indicates the presence of duplication, which, of course, should be eliminated. The director or chief engineer of a motor transport enterprise, who seeks to directly coordinate or control work at workplaces in the same volume (content) as the head of a shop, section, column, only duplicates these management functions, although subjectively he believes that he is managing “specifically ". What the director or chief engineer does must go beyond what the head of a shop or column, a foreman, can do.
Management functions are implemented by people who are grouped by links and stages of management. The structure of management is the unity of the stages and links of management in their dependence and subordination. The management structure reveals the connections of each stage, each link, shows the degree of integration and specialization of management functions. The criteria for a rational management structure can be:
efficiency of management - compliance of the speed of preparation and decision-making with the pace of implementation of production processes;
reliability of the control system functioning - ensuring the reliability of displaying the actual state of production and the decisions made;
flexibility of the control system - that is, mobility, dynamism, the ability to quickly reorganize in accordance with changes in production;
profitability - that is, achieving the highest labor productivity with the lowest costs;
the optimality of the decisions made - the creation of the management employees of the opportunity to find the best technical, economic, organizational solutions in the given specific conditions.
Implementation of control functions.
Control is the process of measuring (comparing) the actual results achieved with the planned ones. Control refers to the procedure for assessing the success of the organization's plans and meeting the needs of the internal and external environment.
There are the following types of control:
* Preliminary control. It is carried out before the actual start of work. The main means of implementation of preliminary control is the implementation (not creation, but implementation) of certain rules, procedures and lines of behavior. At the enterprise, preliminary control is used in three key areas: human, material and financial resources. In the field of human resources, control is achieved through the analysis of those business and professional knowledge and skills that are necessary to perform specific tasks of the ATP, in the field of material control over the quality of services, raw materials, in order to provide quality services. In the field of financial resources, the budget is a preliminary control mechanism in the sense that it provides an answer to the question of when, how much and what funds (cash, non-cash) the organization will need. In the process of preliminary control, it is possible to identify and anticipate deviations from the standards at various times. It has two flavors: diagnostic and therapeutic. Diagnostic controls include categories such as meters, standards, alarms, and the like. indicating that something is wrong in the organization. Therapeutic control allows not only to identify deviations from the standards, but also to take corrective measures.
* Current control. He carried out the work. Most often, its volume is employees, and he himself is the prerogative of their immediate boss. It allows you to exclude deviations from the planned plans and instructions. In order to carry out current control, the control apparatus needs feedback. All feedback systems have goals, use external resources for internal use, monitor deviations from the intended goals, and correct deviations to achieve these goals.
* Final control. The purpose of such monitoring is to help prevent future mistakes. As part of the final control, feedback is used after the work is completed (with the current one in the process of its execution). Although the final control is too late to react to problems at the time of their occurrence, it, firstly, gives management information for planning in case similar work is expected to be carried out in the future.
At the ATP, preliminary control of human resources is carried out by the personnel department for the provision of information by the heads of services and workshops, certification of workers is carried out, the passage of the qualification commission by drivers, etc. Responsibility for the quality of the services provided and the provision of ATP with materials is assigned to the heads of operational and technical services. The analysis of the economic activity of the enterprise is carried out by the accounting and economic planning departments. At the end of the year, a general meeting of all employees is held to discuss the financial and production activities of the enterprise based on the results of the past year.
Control, as a rule, is carried out on the implementation of production tasks, in order to improve discipline at the enterprise. The results of the control are communicated to the performers. As a result of the control, there was no lag in the fulfillment of production tasks, no delays to work were detected, and a strategy of behavior was chosen - to leave everything as it is.
When working with personnel, the administration pays more attention to production issues, the implementation of plans, and the human factor is little taken into account. The possibility of functional growth is minimal, combinations are not additionally paid.
Unfortunately, middle managers are very reluctant to be distracted by strategic tasks. They spend all their working time on operational issues, on which the immediate results of their activities and appropriate encouragement depend. At the same time, many valuable strategic ideas are being put forward by people who have never dealt with these issues before.
There is a low activity of attending general final meetings, which indicates that employees are not interested in the success of the enterprise.
At a motor transport enterprise, the composition of management functions depends on many specific features of the enterprise structure, including the place occupied by this management link in the organizational structure, and on the degree of centralization of management functions. So, for example, the composition of management functions for a maintenance section depends on the specific conditions of the organization of labor, the scale of work and the level of their mechanization, as well as on the degree of automation of production management. The composition of the management functions of a repair shop (or convoy) is more complex than a section and depends on the level of specialization, production structure and technical equipment. The composition of management functions of a motor transport enterprise as a complete production and economic unit depends on the degree of its independence, the nature of relations with repair, supply, marketing, financial, design, scientific and other organizations, as well as on the structure of the transported goods and the composition of the clientele served.
In the structure of motor transport management, there are independent units (units) acting as legal entities (enterprises, associations), and non-independent units (units) that do not have an independent legal status (section, workshop, column, branch). The organizational structure of management of a motor transport company cannot be the same for all enterprises. It largely depends on the nature and structure of road transport, the number of rolling stock and the number of employees, the form of organization and scale of maintenance and repair of vehicles, the technical equipment of the enterprise and other factors. The structure of the management apparatus of a motor transport enterprise is established and approved by the head of the enterprise himself within the limits of the staffing of the administrative and managerial personnel of the enterprise.
In the context of insufficient development of issues related to the determination of the capacity of motor transport enterprises, the leading place among the factors listed above is occupied by the number of vehicles and the number of personnel.
At a motor transport enterprise, as in any other, such forms of management as linear, functional and linear-staff can be used. The relationship between linear and functional control determines the measure of the combination of fragmented control into functions, with complex control covering all functions. At the same time, the general tendency for the transition from lower to higher levels of management is to increase the role of functional management.
A linear management system means direct subordination to each team leader of all site managers. In this case, the system of links of management generally coincides with the system of links in the production process. The linear system provides a clear formulation of tasks (issuing commands), full responsibility of the manager for the results of work, but at the same time limits the possibilities of using competent specialists in the course of managing individual areas.
Functional management provides for the creation of a management system differentiated by functions and carried out by functional units (cells). This determines the organization, within the limits of certain functions, of the corresponding control cells, which direct decisions that are binding on them to the lower levels of control or production links. The positive side of functional management is the possibility of attracting appropriate specialists to the management, which makes it possible to more competently resolve issues, relieve line managers and simplify their work. But at the same time, it should be borne in mind that functional management violates the unity of leadership and responsibility for the assigned work, since the performer in this case receives instructions from several bosses (specialists). Certain elements of depersonalization and the possibility of violating the principle of one-man management in production management are being created.
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The most important indicator of the economic efficiency of production is its cost. The prime cost reflects all aspects of economic activity, accumulates the results of the use of all production resources. The financial results of the activities of enterprises, the rate of expanded reproduction, the financial condition of business entities depend on its level.
For an in-depth study of the reasons for the change in the cost price, the accounting estimates for individual products are analyzed, the actual level of costs per unit of production is compared with the planned and historical data, other enterprises in general and by cost item. The influence of factors of the first order on the change in the level of the cost of a unit of production is studied using a factor model:
C i = A i / V BP i + B i,
where C i- unit cost i-go type of product;
A i- fixed costs attributed to i-th type of product;
Bi- variable costs per unit i-go type of product;
V VP i- production volume i-go type of product.
Using this model and the data in Table. 1, we will calculate the influence of factors on the change in the cost of the product A by the method of chain substitution.
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Table 1. Initial data for factor analysis of the product cost A |
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Index |
Plan |
Fact |
Deviation from the plan |
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Production volume ( V BP), pcs. |
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The sum of fixed costs ( a), thousand roubles. |
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The sum of variable costs for one product ( b), rub. |
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Product cost (C), rub. |
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C plan = aNS lan / V BP plan + b plan = 12,000,000 / 10,000 + 2800 = 4000 rubles;
C conv 1 = a plan / V BP fact + b plan = 12,000,000 / 13,300 + 2800 = 3702 rubles;
C conv 2 = a fact / V BP fact + b plan = 20 482 000/13 300 + 2800 = 4340 rubles;
C fact = a fact / V BP fact + b fact = 20 482 000/13 300 + 3260 = 4800 rubles.
The total change in the unit cost is:
ΔС total = С fact - С plan = 4800 - 4000 = +800 rubles.
Including:
a) due to changes in the volume of production:
ΔC V VP = С conv 1 - С plan = 3702 - 4000 = -298 rubles;
b) by changing the amount of fixed costs:
ΔC a= C conv 2 - C conv 1 = 4340 - 3702 = +638 rubles;
v) by changing the amount of unit variable costs:
ΔC b= C fact - C conv 2 = 4800 - 4340 = +460 rubles.
Similar calculations are made for each type of product (Table 2a, b).
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Table 2b. Calculation of the influence of factors of the first order on the change in the cost of certain types of products |
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Product type |
Product cost, rub. |
Change in cost, rub. |
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plan |
estimated yword1, (conv 1) |
design condition 2, (ysl2) |
fact |
general |
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production volume |
fixed costs |
unit variable costs |
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Table 3. Analysis of the cost of product A by cost items |
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Cost item |
Product costs, rub. |
Cost structure,% |
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plan |
fact |
plan |
fact |
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Raw materials and basic materials |
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Fuel and energy |
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Production workers wages |
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Social contributions |
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Equipment maintenance and operating costs |
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General production costs |
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General running costs |
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Losses from marriage |
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Other production costs |
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Business expenses |
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Total |
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Including: variables permanent |
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The given data show an increase in all cost items and especially in material costs and wages of production personnel.
Similar calculations are made for each type of product. The established deviations for cost items are the object of factor analysis. As a result of the article-by-article analysis of the cost of production, internal and external, objective and subjective factors of changes in its level should be identified. This is necessary for the qualified management of the cost formation process and the search for reserves for their reduction.
Analysis of direct material costs
A large share in the cost of production is occupied by material costs. The total amount of material costs as a whole by enterprise depends on the volume of production ( V VP), its structure (Ud i) and changes in specific material costs for certain types of products (UMP i). The level of the latter, in turn, may change due to the amount (mass) of material resources expended per unit of production (SD i) and the average cost of a unit of material resources (C i). This relationship is schematically shown in the figure.
Structural-logical model of factor analysis of direct material costs
It is advisable to start the analysis of direct material costs by studying the factors of change in material costs per unit of output, for which the following factor model is used:
UMP i= ∑ (UR i× D i).
We will calculate the influence of these factors by the method of chain substitution:
UMP plan = ∑ (UR i plan × C i plan);
UMP conv = ∑ (UR i fact × D i plan);
UMZ fact = ∑ (UR i fact × D i fact);
ΔUMZ UR = UMP conv - UMP plan;
ΔUMZ C = UMP fact - UMP conv.
Table data. 4 allow us to establish, because of what the material costs per unit of production have changed as a whole and for each type of material resources. In the example under consideration, they increased mainly due to the increase in resource prices.
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Table 4. Calculation of the influence of factors on the amount of direct material costs per unit of production |
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Type of product and material |
Material consumption per product, m |
Price for 1 m of fabric, rub. |
Material costs for the product, rub. |
Change in material costs for the product, rub. |
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plan |
fact |
plan |
fact |
plan |
C i plan |
fact |
general |
including through |
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consumption rates |
prices |
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Product A |
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Top fabrics |
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Lining fabrics |
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Other materials |
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Total |
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Product B |
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Top fabrics |
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Lining fabrics |
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Other materials |
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Total |
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After that, you can study the factors of change in the amount of direct material costs for the entire volume of production of each type of product, what the following factor model is used for:
MH i = V BP i∑ (ur i× D i).
Table 5 shows an algorithm for calculating material costs for the production of a product A.
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Table 5. Material costs for the production of product A |
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Index |
Calculation algorithm |
Calculation procedure |
Amount, thousand rubles |
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V BP i plan = ∑ (ur i plan × C i plan) |
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V BP i fact = ∑ (UR i fact × D i plan) |
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V BP i fact = ∑ (UR i fact × D i plan) |
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V BP i fact = ∑ (UR i fact × D i fact) |
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From table. 5 it can be seen that material costs for the production of product A increased by 11,130 thousand rubles, including due to changes in:
a) the volume of production - +5610 thousand rubles. (22,610 - 17,000);
b) the consumption of material for the product - -612 thousand rubles. (21,998-22,610);
c) the cost of material resources - +6132 thousand rubles. (28 130 - 21 998).
Similar calculations are made for all types of products (Table 6).
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Table 6. Factor analysis of material costs by type of product |
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Product |
Material costs, thousand rubles |
Change in material costs, thousand rubles |
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plan |
design condition 1, (conv 1) |
design condition 2, (conv 2) |
fact |
general |
including by changing |
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production volume |
consumption rates |
resource prices |
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Total |
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The total amount of direct material costs as a whole for the enterprise in addition to these factors, it also depends on the structure of the products produced. The necessary data for the calculation are given in table. 7.
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Table 7. The total cost of materials for the production of products |
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Index |
Calculation algorithm |
Payment |
Amount, thousand rubles |
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∑(V BP i plan × ur i plan × C i plan) |
10,000 × 1.7 + 10,000 × 0.8 |
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MZ plan × I VP * |
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∑(V BP i fact × SD i fact × D i plan) |
13 300 × 1.7 + 5700 × 0.8 |
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∑(V BP i fact × SD i fact × D i plan) |
13 300 x 1.654 + 5700 x 0.78 |
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∑(V BP i fact × SD i fact × D i fact) |
13 300 × 2.115 + 5700 × 0.94 |
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* I VP - change in the volume of production (0.95).
Based on the data in table. 7 it can be established that the total amount of direct material costs of production increased by 8488 thousand rubles. (33,488 thousand rubles - 25,000 thousand rubles), including due to changes:
a) the volume of production - -1250 thousand rubles. (23,750 - 25,000);
b) the structure of production - +3420 thousand rubles. (27 170 - 23 750);
c) material consumption of products - -726 thousand rubles. (26 444 - 27 170);
d) the cost of material resources - +7044 thousand rubles. (33 488 - 26 444).
Consumption of raw materials and materials per unit of production depends on their quality, replacement of one type of material with another, changes in the formulation of raw materials, technology, technology and organization of production, qualifications of workers and other innovative activities.
In the process of analysis, you need to find out the change in the specific consumption of material due to each factor, and then multiply the result by the base price level and the actual volume of production i-go type of product. As a result, we get increase in the amount of material costs of production of this type of product due to the corresponding factor in the reporting period:
ΔМЗ xi= ΔUR xi× D i plan × V VP i fact.
Average material price level depends on the markets of raw materials, inflation factors, the intra-group structure of material resources, the level of transport and procurement costs, the quality of raw materials, the replacement of one type with another, etc. total material costs, the average price needs to be changed i-go type or group of materials at the expense of i-go factor multiplied by the actual amount of used materials of the corresponding type:
ΔМЗ xi= ΔTs xi× ur i fact × V VP i fact.
In many enterprises, there may be excess recyclable waste of raw materials that can be sold or used for other purposes. If we compare their cost by the price of possible use and by the cost of raw materials, then we will find out by what amount the material costs included in the cost of production have increased.
The presence of above-planned irrecoverable waste leads to a direct increase in the cost of production and a decrease in its output. To establish how much the amount of material costs has increased, it is necessary to multiply the excess amount of irrecoverable waste by the planned price of the source material.
Let us generalize the results of the factor analysis of direct material costs and determine the unused, current and prospective reserves of their reduction per unit of production (Table 8).
Methodology for determining reserves for reducing the cost of production
The main sources of reserves for reducing the cost of industrial products (P ↓ C) are:
1) an increase in the volume of production due to a more complete use of the production capacity of the enterprise (P V VP);
2) reduction of production costs (P ↓ 3) by increasing the level of labor productivity, economical use of raw materials, materials, electricity, fuel, equipment, reduction of non-productive costs, production defects, etc.
The value of the reserve for reducing the cost of a unit of production determined by the formula:
P ↓ C = C in - C f = (Z f - P ↓ Z + Z D) / ( V VP fact + P V VP) - З f / V VP fact,
where C f and C in - respectively, the actual and possible (predicted) levels of the cost of a unit of production;
З f - actual costs of production in the reporting period;
Р ↓ З - reserve for reducing production costs;
З d - additional costs required for the development of reserves for increasing production;
V BP fact, P V BP - respectively, the actual volume and the reserve for the increase in production.
Reserves for increasing production are identified in the process of analyzing the implementation of the production program. With an increase in the volume of production at the existing production facilities, only variable costs increase (direct wages of workers, direct material costs, etc.), while the amount of fixed costs, as a rule, does not change. As a result, the cost of products is reduced.
Cost reduction reserves are established for each item of expenditure due to specific innovative measures (introduction of new, more advanced technology and production technology, improvement of labor organization, etc.), which will contribute to saving wages, raw materials, materials, energy, etc.
Savings in labor costs (R ↓ ZP) as a result of innovative activities can be calculated by multiplying the difference between the labor intensity of products before implementation (TE plan) and after implementation (TE fact) of the relevant activities by the planned level of average hourly wages (OT plan) and by the planned volume of production ( V BP plan):
P ↓ ZP = ∑ (TE fact - TE plan) × FROM plan × V VP plan.
The amount of savings will increase by the percentage of deductions from the wage bill included in the cost of production.
Material cost reduction reserve (R ↓ MZ) for the production of the planned output of products through the introduction of new technologies and other activities can be determined as follows:
Р ↓ МЗ = ∑ (UR fact - UR plan) × V BP plan × D plan,
where UR plan, UR fact is the consumption of material resources per unit of production, respectively, before and after the introduction of innovative measures;
Ts plan - planned prices for materials.
Cost reduction reserve (RA) for the maintenance of fixed assets through the sale, transfer to a long-term lease, conservation and write-off of unnecessary, unnecessary, unused buildings, machines, equipment (Р ↓ OS i) is determined by multiplying their initial cost by the depreciation rate (HA i):
RA = ∑ (P ↓ OS i× ON i).
Overhead savings reserves are identified on the basis of their factor analysis for each cost item due to a reasonable reduction in the management staff, economical use of funds for business trips, postal and telegraph and office expenses, reduction of losses from damage to materials and finished products, payment for downtime, etc.
Additional costs for the development of reserves for increasing production products are calculated separately for each of its types. This is mainly a salary for additional output, consumption of raw materials, materials, energy and other variable costs that vary in proportion to the volume of production. To establish their value, a reserve for increasing production is needed. i-th type multiplied by the actual level of unit variable costs of the reporting period ( Bi fact):
Z d = R V BP i × Bi fact.
For example, the actual output of product A in the reporting period is 13,300 pieces, the reserve for its increase is 1,500 pieces, the actual amount of costs for the production of the entire issue is 63,840 thousand rubles, the reserve for reducing costs for all items is 2,130 thousand rubles. , additional variable costs for the development of the reserve for increasing production - 4890 thousand rubles. (RUB 1,500 × RUB 3,260).
The reserve for reducing the cost of a unit of production Р ↓ С will be: (63 840 - 2130 + 4890) / (13 300 + 1500) - 63 840/13 300 = 4.5 - 4.8 = 0.3 thousand rubles.
Similar calculations are carried out for each type of product, and, if necessary, for each innovative event, which makes it possible to more fully assess their effectiveness.
G. V. Savitskaya,
economist
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