3 analysis of the influence of factors on the cost of production. Factor analysis of the cost of production of CJSC "Super-Avto

Traditionally, cost analysis begins with an analysis of the dynamics of the cost of all goods, while comparing actual costs with planned costs or with the costs of the base period. The total cost may change due to the volume and composition of the output of goods, the level of variable costs per unit of goods and the amount fixed costs.

Goiter \u003d ∑ (Vob * Udi * bi) + A; (5.3.1)

where Vob is the total volume of output for all types of products in physical terms (pieces, kg, m), i = 1,n;

n is the number of types of manufactured products;

Удi is the share of the i-th type of product in the total output (output structure);

bi - variable costs per unit of the i-th type of product, mainly determined by prices for services and tariffs;

A is the total fixed cost.

Figure 5.3.1 shows a diagram that explains the procedure for assessing the influence of factors on the total change in costs when comparing the costs of the current period with the previous one.

At the same time, it is advisable to recalculate the costs of the previous period for the volume of production of goods in the current period only for the variable part of the costs.

Rice. 5.3.1. Scheme for analyzing the influence of factors on the change in the total amount of costs for the production of goods

Let's consider an example of factor analysis of costs in accordance with the scheme discussed above, based on the initial data given in Table 5.3.1.

Table 5.3.1

Initial data for factorial cost analysis

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

1) the volume of production of goods;

2) prices and tariffs for costs;

3) structure and unit costs for the production of certain types of goods.

Settlement procedure:

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

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

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

b) fixed costs 77061 thousand rubles. (remain at the base level).

Total: 581479.7 + 77061 = 658540.7 thousand rubles.

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

541131 / 572661 * 717416 = 677916 thousand rubles.

4) Assessment of the influence of factors:

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

or 581479.7 - 464070 \u003d 117409.7 thousand rubles. (increase)

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

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

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

The most important groups of factors that have a significant impact on the total amount of costs include the following:

1) Raise technical level production: introduction of new, progressive technology; mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; change in the design and technical characteristics of products / Costs are also reduced as a result of the integrated use of raw materials, the use of cost-effective substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, reducing their material consumption and labor intensity, reducing the weight of machinery and equipment, reducing overall dimensions, etc.

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

EC \u003d (Z 0 - Z 1) * Q, (5.3.2)

where EK - saving direct current costs;

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

Z 1- direct current costs per unit of output after the implementation of the measure

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

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

The reduction in current costs occurs as a result of improving the maintenance of the main production (for example, the development of in-line production, increasing the shift ratio, streamlining utility work, improving tool management, improving the organization of quality control of work and goods). A significant reduction in the cost of living labor can occur with an increase in norms and service areas, a reduction in the loss of working time, and a decrease in the number of workers who do not fulfill production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (including social security contributions and taking into account the cost of clothing, food, etc.). Additional savings arise from the improvement of the management structure of the organization as a whole. It translates into reduced management costs and savings wages and accruals on it in connection with the release of management personnel.

When improving the use of fixed assets, the savings are calculated as the product of the absolute reduction in costs (except depreciation) per unit of equipment (or other fixed assets) by the average operating amount of equipment (or other fixed assets).

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

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

Relative savings on semi-fixed costs is determined by the formula

EK P \u003d (T V * Z UP0) / 100,(5.3.3)

where EK P - Savings of semi-fixed costs;

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

T V- the rate of growth of output compared with the base period.

The relative change in depreciation charges is calculated separately. Part of the depreciation (as well as other production costs) is not included in the cost, but is reimbursed from other sources (special funds, payment for services to the side, not included in the composition of marketable products, etc.), so the total amount of depreciation may decrease. The decrease is determined by the actual data for reporting period. The total savings on depreciation allowances are calculated using the formula

EK A \u003d (A O K / Q O - A 1 K / Q 1) * Q 1,(5.3.4)

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

A 0, A 1- the amount of depreciation deductions in the base and reporting period;

TO- coefficient taking into account the amount of depreciation charges attributable to the cost of production in the base period;

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

In order to avoid a repeated account, the total amount of savings is reduced (increased) by the part that is taken into account by other factors.

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

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

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

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

EC P \u003d (Z 1 / Q 1 - Z 0 / Q 0) * Q 1, (5.3.5)

where EK P - change in the costs of preparation and development of production;

Z 0, Z 1- sums of expenses of the base and reporting period;

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

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

The cost reduction factors and reserves identified as a result of the analysis must be summarized in the final conclusions, the total influence of all factors on reducing the total cost per unit of goods should be determined.

Cost Analysis by Economic Elements allows you to control the formation, structure and dynamics of costs by type, characterizing their economic content.

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

Table 7.10

Cost Analysis by Economic Elements

Indicators	Previous period	Current period	Growth rate, %	Deviations (+ , -)
amount, thousand rubles	structure, %	amount, thousand rubles	structure, %	amount, thousand rubles	structure, percentage points
Material costs		80,25		78,66	124,29	+105458	-1,59
Labor costs		11,64		11,59	126,16	+16486	-0,05
Accrued unified social tax		4,18		4,08	123,72	+5371	-0,10
Depreciation of fixed assets		1,33		1,34	128,08	+2020	+0,01
Other costs		2,60		4,33	211,16	+15613	+1,73
Total cost elements		100,00		100,00	126,79	+144948	-
Goods production volume		-		-	125,30	+144748	-
Costs per 1 ruble of goods produced	0,9449	-	0,9563	-	101,2	+0,0114	-

The analysis shows that the total increase in costs is 26.79% or 144,948 thousand rubles, while the largest increase in absolute value is observed in the element of material costs by 105,458 thousand rubles. or 24.29%, labor costs increased by 16486 thousand rubles. or 26.16%. The increase in deductions for the unified social tax is explained by the increase in the level of wages. The increase in depreciation is associated with an increase in the replacement cost of fixed assets. The more than 2-fold increase in other expenses is explained by the increase in the cost of telephone conversations due to the growth of tariffs, advertising and rental costs.

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

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

The cost of production is the most important indicator economic efficiency its production. It reflects all aspects economic activity, the results of the use of all production resources are accumulated. Depends on its level financial results activities of enterprises, the pace of expanded reproduction, the financial condition of business entities.

Analysis of the cost of products, works and services is of great importance in the cost management system. It allows you to study the trends in its level, to establish the deviation of actual costs from the normative (standard) and their causes, to identify reserves for reducing the cost of production and to evaluate the work of the enterprise in using the 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 in the enterprise;
• the degree of automation of the accounting and analytical process at the enterprise;
• the state of planning and rationing the level of operating costs;
• the availability of appropriate types of daily, weekly and monthly internal reporting on operating costs that allow you to quickly identify deviations, their causes and take timely corrective measures to eliminate them;
• the presence of specialists who can competently analyze and manage the process of cost formation.

Data are used to analyze the cost of production statistical reporting“Report on the costs of production and sale of products (works, services) of an enterprise (organization)”, planned and reporting costing of products, data on synthetic and analytical cost accounting for main and auxiliary industries, etc.

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 output;
• the cost of individual products;
• individual cost items;
• responsibility center costs.

Product cost analysis usually starts with studying the total amount of costs in general and by main elements(Table 11.1).

Table 11.1. Production costs

Cost elements	Amount, thousand rubles			Cost structure, %
	t0	t1	+, -	t0	t1	+, -	t0	t1
Salary	13 500	15 800	+2 300	20,4	19,4	-1,0	16,88	15,75
Deductions for social needs	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 fuel electricity, etc.	25 200 5 600 4 200	31 500 7 524 6 576	6300 +1924 +2376	38,2 8,5 6,3	38,6 9,2 8,1	0,4 +0,7 +1,8	31,50 7,00 5,25	31,40 7,50 6,55
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 19 500	55 328 26 182	9 828 +6 682	70,5 29,5		1,5 +1,5	58,12 24,38	55,15 26,10

The total cost of production may change:

• due to the volume of production;
• product structures;
• the level of variable costs per unit of output;
• amount of fixed costs.

When the volume of production changes, only the variable costs(piecework wages of production workers, direct material costs, services); fixed costs(depreciation, rent, hourly wages of workers and administrative and managerial personnel, general business expenses) remain unchanged in the short term, provided that the enterprise's former production capacity is maintained (Fig. 11.1).

The cost line in the presence of fixed and variable costs is an equation of the first degree

where Z total - the total cost of production;

VBP - volume of production (services);

b - the level of variable costs per unit of output (services);

A - the absolute amount of fixed costs for the entire output.

Data for factor analysis of the total amount of costs with the division of costs into fixed and variable are given in Table. 11.2 and 11.3.

Table 11.2. Costs per unit of production, rub.

	Cost level, rub.						Volume
View	base			current			production, pcs.
products	Total	Including		Total	Including		base	current
		change- nye	constantly nye		change- nye	constantly 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.

Table 11.3. Data for factor analysis of the total cost of production

Expenses	Amount, thousand rubles	Cost drivers
		Output volume	Product structure	variable costs	fixed costs
base period: ∑(VП i0 b i0)+A 0
base period, recalculated for the actual volume of production of the reporting period, while maintaining the basic structure: ∑(VBP i1 b i0) I VBP +A 0
according to the base level for the actual output of the reporting period: ∑(VBP i1 b i0)+A 0
reporting period with "the base value of fixed costs: ∑(VBP i1 b i1)+A 0
reporting period: ∑(VBP i1 b i1)+A 1
Change in costs

From Table. 11.3 shows 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 in the total volume of production has increased.

Due to the increase in the level of specific variable costs the total amount of expenses 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 cost 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 the 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 amount of costs for the production of products (services) by factorial decomposition of specific variable costs and the amount of fixed costs (Fig. 11.2).

Mathematically, this dependence can be represented as follows:

Any type 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, credits, leased area, 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 actual output:

according to planned consumption rates and planned resource prices

by actual consumption and planned resource prices

by actual consumption and actual resource prices

In general, the amount of variable costs for the actual output of products and the amount of fixed costs in the reporting period is higher than planned by 14,225 thousand rubles. (81 510 - 67 285), including at the expense of:

a) the amount of resources consumed

64,700 - 67,285 = -2,585 thousand rubles;

b) prices for consumed resources and services

81,510 - 64,700 = +16,810 thousand rubles

Consequently, the increase in the cost of production by this enterprise mainly due to higher prices for consumed resources. At the same time, the efforts of the enterprise aimed at the economical use of resources should be positively assessed, due to which the cost of actual output decreased by 3.84% (2585: 67,285).

In the process of analysis, it is also necessary to evaluate 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 can be seen from Table. 11.1 and fig. 11.3, growth occurred in all elements and especially in material costs. The amount of both variable and fixed costs has increased. The cost structure has also changed somewhat: the share of material costs and depreciation of fixed assets has increased due to inflation, while the share of wages has slightly decreased.

11.2. Product cost analysis

Cost intensity (costs per ruble of output) a very important generalizing indicator that characterizes the level of production costs as a whole for the enterprise. Firstly, it is universal: it can be calculated in any industry and, secondly, it clearly shows a direct relationship between cost and profit. Calculated this indicator the ratio of the total cost of production and sales of products (3 total) to the cost of manufactured products in current prices. At its level below one, production is profitable, at a level above one, it is unprofitable.

Table 11.4. Dynamics of the cost intensity of manufactured products

Year	Analyzed enterprise		Enterprise-competitor		Industry average
	Indicator level, kop.	Growth rate, %	Indicator level, kop.	Growth rate, %	Indicator level, kop.	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

The analysis should examine implementation of the plan and the dynamics of the cost intensity of products, as well as to conduct 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 is decreasing at a slower rate than that of a competing enterprise and on average for the industry, however, the level of this indicator remains still lower.

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.

Table 11.5. Change in the cost intensity of products by cost elements

Cost elements	Costs per ruble of products, kop.
	t0	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

The following factorial model can be used to calculate their influence:

The calculation is made by the chain substitution method given in Table. 11.3 and the following data on the cost of manufactured products.

The calculation of the influence of factors on the change in the cost intensity of products is given in table. 11.6. Table 11.6. Calculation of the influence of factors on the change in the cost intensity of products

Costs per ruble of products	Payment	Factors
		Volume of production	Production structure	Amount of consumed resources	Prices for resources (services)	Selling prices for products
IE 0	66 000: 80 000 = 82,50	t0	t0	t0	t0	t0
IE COND1	63 675: 76 000 = 83,78	t1	t0	t0	t0	t0
IE CONV2	67 285: 83 600 = 80,48	t1	t1	t0	t0	t0
IE CONV3	64 700: 83 600 = 77,39	t1	t1	t1	t0	t0
IE CONV4	81 510: 83 600 = 97,50	t1	t1	t1	t,	t0
IE 1	81 510: 100 320 = 81,25	t1	t1	t1	t1	t1
ΔIE total = 81.25-82.50 = -1.25; v including through:

Analytical calculations given in table. 11.6 show that the cost per ruble of products has changed due to following factors:

decrease in production volume: 83.78 - 82.50 = +1.28 kopecks;

changes in the structure of production: 80.48 - 83.78 = -3.30 kopecks;
the amount of consumed resources 77.39 - 80.48 = -3.09 kopecks;
growth in prices for resources: 97.50 - 77.39 = +20.11 kopecks;
increase in prices for products: 81.25 - 97.50 = -16.25 kop.

Total: -1.25 kop.

After that, you can establish the influence of the studied 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 volume of sales of products of the reporting period, expressed in prices of the base period (Table 11.7):

ΔP Xi =ΔIE Xi ∑(VП i1 C i0)

Based on the data presented, it can be concluded that the amount of profit has grown mainly due to an increase in prices for the company's products, an increase in the share of more profitable products and a more economical use of resources.

Table 11.7. Calculation of the influence of factors on change
profit amounts

Factor	Impact calculation	Change in the amount of profit, thousand rubles
Output volume	1,28-80 442/100
Product structure	3,30-80 442/100
Resource intensity of products	3,09-80 442/100
Prices for consumed resources	20,11-80 442/100
Changing the average level 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 individual types of products

For a deeper study of the reasons for the change in cost, they analyze accounting estimates for individual products, compare the actual level of costs per unit of output with the planned and data of previous periods, other enterprises in general and by cost items.

The influence of first-order factors on the change in the cost of a unit of production is studied using a factor model

where C i - unit cost of the i-th type of product;
And i - fixed costs allocated to i-th view products;
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 using the chain substitution method.

Table 11.8. Initial data for factor analysis of the cost of product A

Indicator	according to plan	Actually	Deviation from the plan
Output volume (VBP), pcs.
The amount of fixed costs (A), thousand rubles.
The amount of variable costs per product (b), rub.
The cost of one product (C), rub.

The total change in the cost of a unit of production is

ΔC total \u003d C 1 - C 0 \u003d 4,800 - 4,000 \u003d +800 rubles,

including by changing:

a) production volume

ΔС VBP \u003d С conv1 -С 0 \u003d 3,700 - 4,000 \u003d -300 rubles;

b) the amount of fixed costs

ΔСа= С conv.2 - С conv.1 = 4 340 - 3 700 = +640 rub.;

c) the amount of specific variable costs

ΔC b \u003d C 1 - C cond2 \u003d 4 800 - 4 340 \u003d +460 rubles.

Similar calculations are made for each type of product (Table 11.9).

Table 11.9. Calculation of the influence of first-order factors on the change in the cost of individual types of products

Product type	Production volume, pcs.		Fixed costs for the entire output, rub.		Variable costs per unit of production, rub.
B						2 100
Etc.

The end of the table. 11.9

Product type	The cost of the product, rub.				Change in cost, rub.
					general	including through
						output volume	fixed costs	variable costs
B
Etc.

After that, they study in more detail the cost of production for each cost item, 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 in particular in material costs and wages. production staff.

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 item-by-item analysis of the cost of production, internal and external, objective and subjective factors of change in its level should be identified. This is necessary for the qualified management of the process of formation of costs and the search for reserves to reduce them.

Table 11.10. Analysis of the cost of product A by cost items

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
Wages of production workers	560	675	+115	14,0	14,06	+0,06
Deductions for social needs	200	240	+40	5,0	5,0	-
Costs for the maintenance and operation of equipment	420	450	+30	10,5	9,38	-1,12
overhead costs	300	345	+45	7,5	7,19	-0,31
General running costs	240	250	+10	6,0	5,21	-0,79
Loss from marriage	-	25	+25	-	0,52	+0,52
Other operating expenses	160	176	+16	4,0	3,66	-0,34
Selling expenses

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

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

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

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

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

Table 1. (thousand rubles)

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

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

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

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

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

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

Cost analysis for 1 ruble of marketable products

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

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

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

Initial data for analysis.

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

Costs per 1 ruble of actually produced marketable products:

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

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

85,53 — 85,92 = - 0.39 kopecks.

So, the actual figure is less than planned by 0.39 kopecks. Let us find the influence of individual factors on this deviation.

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

85.23 - 85.92 \u003d - 0.69 kop.

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

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

85.14 - 85.23 \u003d -0.09 kop.

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

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

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

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

85.53 - 85.14 = + 0.39 kop.

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

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

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

Material cost analysis

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

The share of material costs is about three-quarters of the cost of production. It follows that the saving of material costs to a decisive extent ensures a reduction in the cost of production, which means an increase in profits and an increase in profitability.

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

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

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

Three main factors influence the amount of material costs:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Table No. 18 (thousand rubles)

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

1.5 * 5.0 = 7.5 rubles.

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

0.2 * 11.5 \u003d + 2.3 rubles.

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

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

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

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

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

Payroll cost analysis

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

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

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

Table No. 18

(thousand roubles.)

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

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

6282.4 - 6790.0 = + 192.4 thousand rubles.

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

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

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

5560.0 - 5447.5 = + 112.5 thousand rubles.

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

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

Initial data:

Table No. 19

(thousand roubles.)

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

Change in the number of workers:

51 * 1610.3 \u003d 82125.3 rubles.

Change in the average annual wage of one worker:

8.8 * 3434 = + 30219.2 rubles.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

101,6 — 101,2 * 0,33 = + 0,013 %

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

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

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

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

Analysis of costs for production maintenance and management

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

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

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

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

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

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

Expenses for the maintenance and operation of equipment

Table No. 21

(thousand roubles.)

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

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

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

overhead costs

Table No. 22

(thousand roubles.)

	Indicators	Estimate (plan)	Actually	Deviation (3-2)
	Labor costs (with accruals) for shop management and other shop personnel
	Amortization of intangible assets
	Depreciation of buildings, structures and inventory of workshops
	Repair of buildings, structures and inventory of workshops
	Expenses for tests, experiments and research
	Occupational health and safety
	Other expenses (including depreciation of inventory)
	Overhead costs: a) losses from downtime due to internal reasons b) shortage and loss of damage to material assets
	Excess material assets (subtracted)
	Total overhead costs

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

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

Then we analyze general expenses.

General running costs

Table #23

(thousand roubles.)

	Indicators	Estimate (plan)	Actually	Deviations (4 - 3)
	Labor costs (with accruals) of the administrative and managerial personnel of the plant management:
	The same for other general staff:
	Amortization of intangible assets:
	Depreciation of buildings, structures and general household equipment:
	Production of tests, experiments, research and maintenance of general laboratories:
	Occupational Safety and Health:
	Personnel training:
	Organized Recruitment of Workers:
	Other general expenses:
	Taxes and fees:
	Overhead costs: a) losses from downtime due to external reasons: b) shortages and losses from damage to material assets: c) other unproductive expenses:
	Excluded income surplus material assets:
	Total general expenses:

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

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

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

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

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

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

196.8 * 50% = 98.4 thousand rubles.

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

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

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

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

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

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

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Introduction

The creation of an integral, efficient and flexible management system includes the following provisions: improving the quality level of the management of the economy; improvement of the planning and pricing system; financial credit mechanism; creation of new organizational structures. The solution of the tasks set 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 common management functions as planning, organization, coordination, stimulation and control. Analysis is a means of assessing the state and development of a managed object, implementing feedback between management functions and managed objects, comprehensively studying economic processes, identifying and mobilizing reserves in the field of production and management, developing and adopting management decisions to improve production efficiency.

An integral part of the analysis of the economic activity of the enterprise is the analysis of the cost, which consists in determining the magnitude and causes of costs that are not due to the normal organization 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 units, accidents, defects; change in costs caused by irrational economic relations related to the supply of raw materials and materials, semi-finished products and components; violation of technological and labor discipline.

On the basis of cost analysis, internal production reserves are identified and organizational and technical measures are developed to increase the economic efficiency of production.

1 . The concept of production cost

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: the cost of objects of labor, the cost of labor and wages. This grouping of costs (with details within each group) is used in the preparation of cost estimates for production. A cost estimate is a planned calculation of costs for all the needs of an enterprise for a calendar period. Such a cost estimate allows you to determine the need for an enterprise in each type of resource, for example, in material resources, in the payroll, working capital.

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

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

The cost structure allows you to determine the main direction of the analysis of its reduction. The main attention should be paid to saving those costs, the share of which is the largest, because this will give the greatest effect to the enterprise. A lot of costs and expenses accompany the supply, production and sale of the company's products. And they are all included in the cost. But it cannot be said that all costs are equally important in the creation of a product, in the formation of its cost. Depending on the participation in the technological process, the costs are divided into basic and overhead.

The main costs are those that are directly related to the technology of production 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 load on the cost of the product. We must try to make such a "burden" 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 costs (consumption of materials and wages of workers). The value of direct costs is the technological cost. But there are costs that cannot be taken into account directly for each product. For example, the salary of a foreman. It is also difficult to take into account the costs of maintaining the workshop, repairing equipment, and depreciation falling on each type of product. It is necessary to establish their total amount, and then distribute it to each product. This amount is distributed according to indirect signs, for example, in proportion to the hours worked or the amount of direct wages. Therefore, these costs are called indirect. These include: general shop and general factory expenses (maintenance of the administrative apparatus, general business expenses, 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 in such production all costs will be direct. In most enterprises, for example, in mechanical engineering, overhead costs are taken into account indirectly in the cost of products, so overhead costs approximately coincide with indirect ones. But there is a difference: depreciation is the main expense, but it falls into 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 factory costs to the shop cost of a product, we get the sum of all production costs for this type of product - the production cost. If we add non-manufacturing expenses (sales expenses) to the production cost, we get the total cost of the product.

The shop cost covers all expenses of the shop for the manufacture of products, the costs of raw materials, materials, purchased semi-finished products, fuel and energy consumption, the wages of the main workers (basic and additional) and deductions for the needs of social insurance of these workers, the costs of preparing and mastering production, losses from defects, expenses for the maintenance and operation of equipment, general shop expenses, and also includes the cost of services auxiliary shops. All costs included in the workshop cost are production costs, but are divided into productive (socially necessary) and non-productive, which, as a rule, are not socially necessary (losses from marriage, shortages and damage to material assets, downtime, overspending of materials, labor and etc.).

The general factory production cost includes, in addition to the costs included in the shop cost, the total costs of the plant. The main part of general factory expenses are administrative, management and general business expenses (maintenance of factory personnel, depreciation and maintenance of buildings and structures of a general factory nature, testing, research, labor protection costs, etc.). General factory costs are production costs, but they may include payment for downtime, shortages and losses from damage to materials and products, and other non-production costs. On accounting accounts for each type of product, all costs are collected, 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 cost on the analytical account is divided by the number of products produced for a given period, we get the cost of one product. The calculation of the unit cost of production, broken down into cost items, is called costing. Distinguish between planned, normative and reporting costing. A planned cost estimate is a task at the cost of a unit of production for the entire planning period.

Normative costing is the amount of cost per unit of output, calculated according to current standards. This calculation takes into account changes in standards, so it usually changes monthly and quarterly. Reporting costing is compiled on the basis of accounting data and shows the amount of actual costs per unit of output. With the help of reporting costing, they check the implementation of the plan at cost and identify deviations from the plan for items of expenditure and in individual areas of production. 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, wages of workers, there are also complex items. For example, general business expenses take into account the wages of auxiliary workers, shop personnel, the costs of many auxiliary materials, etc.

Planning and cost accounting by items of expenditure allows you to see how, who spends; how, who saves. Expenses are controlled by workshops, production sites, jobs, products.

The word "cost", depending on the object and other signs of classification, has a number of meanings. When the cost is calculated for a certain period, such a case is possible: at the beginning of the period, the 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 value (more precisely, an arithmetic weighted average).

The main objectives 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 the indicators and the implementation of the plan for them, the magnitude and causes of deviations of actual costs from 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 production costs enterprises are united in homogeneous groups according to many criteria.

1. By types of expenses. The grouping by types of expenses is generally accepted in the economy and includes two classifications: according to economic elements of expenses and according to cost items.

The first of them (according to economic elements) is used in the formation of the cost at 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 (according to cost items) is used in the preparation of estimates (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 of 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 definition of costs by costing 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.

According to the items of expenditure, the costs are grouped depending on the place and purpose (purpose) of their occurrence and are attributed to each type of product by a direct or indirect method. This classification is specific to each industry, so the composition of costs in each industry is different. As a rule, the following items of expenditure are allocated: a) raw materials and materials; b) fuel and energy; c) basic and additional wages of production workers; d) social insurance contributions; e) expenses for the preparation and development of production; f) the cost of maintaining and operating the equipment; g) shop expenses; h) general factory expenses; i) other production expenses; 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 - workshop, general factory, non-production (commercial), losses from marriage.

3. By variability depending on production volumes. 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 output, are called conditionally constant. This classification of costs is necessary when planning production, as well as when analyzing the financial and economic activities of the enterprise.

4. According to the method of reference 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 this type of product (work, service), and indirect, which are associated with the production of many products, as a rule, these are all other costs of the enterprise.

Determining 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 features of the organization of its production.

There are four main methods of costing products: simple, normative, order-by-order and per-order.

Downtime 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 manufactured products (works, services). The cost of a unit of production is calculated by dividing the amount of production costs by the number of units of production.

The standard is used in enterprises with mass and serial production. A prerequisite 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 overspending) at the end of the month. The current norms are those according to which the release of materials and wages are currently being made.

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

The cross-cutting method is used at 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 process of production. With the perepredelnoy method, the cost of all products is first determined, and then the cost of its unit.

3 . Ways to reduce costs

The cost price characterizes the cost intensity of certain types of products. It is a general indicator of all types of costs per unit of labor intensity, material intensity, energy intensity, capital intensity, as well as the science intensity of products, if research work is financed at the cost of production. Changes in individual types of costs are interconnected. Reducing 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 knowledge intensity of products and the cost of science. Measures to reduce costs are limited by regulatory efficiency and the availability of capital investments.

The level and dynamics of the cost price reflects all aspects of the activity of the enterprise, production and industrial associations, scientific and design organizations. Such a complex problem requires systems 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, stockpiling). It is necessary to provide for planned reserves of different "depth" of use, priority and, if required, additionally involved. Thus, spare parts should be available for emergency repairs of equipment, and if repairs are delayed, then planned workaround technology can be used. Reserves should take into account the flexibility of production.

Depending on the terms and conditions for the discovery and activation of unused reserves, they are divided into prospective and current. The promising main reserves lie in the results of fundamental and applied science, in discoveries and inventions that introduce fundamental changes in production. Therefore, well-organized and patent information is needed. The use of prospective reserves requires time, interrelated activities of different departments, capital investments. A good means of realizing prospective reserves are complex targeted programs. 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. The current reserves include the elimination of bottlenecks, the reduction of loss of working time, equipment downtime, and marriage. The use of current reserves does not require large funds and must be continuously carried out in the process of production management. Additional opportunities for using current reserves are opened up on the basis of the use of economic and mathematical methods and computers in management, especially when setting and solving optimization problems. According to the place of detection and use, one can distinguish between reserves at the design (design) stage, intra-production industry reserves.

The cost level is mainly determined at design time.

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

Cost drivers are the causes, driving forces that lead to cost reductions, and the conditions under which they operate. One and the same reason, for example, an action to reduce resources, can lead to different economic effects, depending on the conditions under which and how widespread it is. Conditions affect the action and in this case become a factor in reducing the cost of production. The effect 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 the summary indicators, reflecting the final change in the result under the influence of factors operating in these conditions. Under the 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 effect. According to the factorial indicator, it is not always possible to judge the change in what causes resulted in a 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 limits of detailing factorial indicators should be chosen so as to correspond, if possible, to a group of certain reasons or depend on a group of certain performers. It is possible to achieve in planned calculations a residual decomposition of the summary indicator by factorial indicators within the limits of the relationship established between them. However, it is not always possible to conduct a residual decomposition of the result with full consideration of the action of various causes, the distribution of their cumulative effect and the elimination of repeated counting. The task has to be limited to identifying and evaluating the most important directions of action of factors in order to obtain, if possible, a picture of the phenomenon under study 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: the introduction of new progressive technology, mechanization and automation of production processes; improvement of applied equipment and production technology; improving the use and application of new types of raw materials and materials; other factors that increase the technical level of production.

2. Improving the organization of production and labor: the development of production specialization; improving its organization and service; improvement of labor organization; 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 of transport costs; elimination of unnecessary costs and losses; other factors that increase the level of organization of production.

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

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

Cost reduction depends on all aspects of the enterprise. Each department must have economic groups providing cost reduction.

Production costs cover all material, labor and cash costs necessary for production and economic activities. When drawing up estimates and accounting for production costs, they are grouped according to their economic content. Production costs consist of the costs of labor (depreciation), objects of labor and part of the costs of the labor of workers, which is reimbursed to them in the form of wages, and other cash costs. The element-by-element 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, fixed assets and working capital. Indicators of production costs are used in determining the required volume of inventories, linking income and expenses, compiling material and labor balances and calculating the value of net production.

The study of the composition of production costs is necessary to determine 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 by individual types to the total amount of production costs as a percentage.

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

When sawing roundwood 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 non-returnable waste that occurs during the drying and sawing process.

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

Reducing material consumption 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 applied to the manufacture of this raw material itself." 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 in 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 products produced in a certain period of time). As a result of the reduction in labor intensity, savings are provided by reducing labor costs, taking into account additional wages and social insurance contributions per unit of output, adjusted for the new production volume, i.e.

4 . Basic principles of management of a motor transport enterprise

Growth in scale and qualitative shifts in our economy impose new, higher demands on management, do not allow us to be satisfied with the established forms and methods, even if they served well in the past. Recently, the possibilities for improving management have been seriously expanded. This is connected with an increase in the level of knowledge and professional training of our cadres, the broad masses of the working people, with the rapid development of the science of management and electronic computer technology.

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

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

Enterprise management is a complex process. It should ensure the unity of action and the purposefulness of the work of teams of all departments of the enterprise, the effective use of a variety of equipment in the labor process, and the interconnected and coordinated activities of workers. Therefore, management can be defined as a process of targeted impact on production to ensure its effective implementation.

The enterprise is a complex system. Any system has a managed and a control system. The first consists of a number of interconnected production complexes: main and auxiliary shops, various 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 ratio of the individual parts of the system is the main requirement for its functioning. However, every system is not once and for all stable. It develops, changes, improves. At the same time, the impact on the 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 as a series of main stages, covering the collection of the necessary initial information, its transfer to the heads of the relevant departments, its processing and analysis, the development of decisions, and, finally, the analysis of the results of the work performed and the collection of new initial information.

Management is multifaceted. Its main functions are: planning, organization, coordination and control. The main direction of the influence 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 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 state plan. It should be based on the scientific foundations of production management, ensure the efficiency and specificity of management, be rational and economical. In conditions road transport this means that the management of a motor transport enterprise has as its main goal - the creation of conditions for a more complete satisfaction of the needs of the national economy and the population in transportation at minimal transport costs through the comprehensive improvement of the transport process, the introduction new technology, the most complete and rational use of the existing rolling stock and other production assets, the growth of labor productivity and the reduction in the cost of transportation.

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

The combination of public, collective and personal interests with the dominant 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 worker.

Unity of command. At the head of each enterprise, workshop, section there is a leader who manages a team of workers. The state grants him wide rights and at the same time imposes on him great personal responsibility for the work of the entrusted sector of production. 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, the active participation of the entire team in the preparation and implementation of activities related to the entire activity of the enterprise.

Proper selection, placement and education of personnel. The success of work in any production area is determined primarily by the business and political training of managers who are able to provide scientific organization labor, clearly establish the scope of rights and obligations of each employee, instill initiative and a sense of responsibility, and organize a thorough verification of performance. The first concern of every leader should be to ensure the state approach to solving any economic problem. It must show intolerance and resolutely fight against localism and departmentalism, help to raise the ideological and political level of the workers.

An indispensable condition for the 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 site with the wide involvement of the public. 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 production.

Each business manager is full responsibility for the timely implementation of state plans and tasks, the quality of products, the careful and reasonable use of funds and material resources, the correct use of equipment, the implementation of all cooperative deliveries in deadlines, observance of technological discipline.

It mobilizes the working people for the fulfillment of the state plan, the study and use of internal reserves, and the strengthening of labor and state discipline.

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

For the wide involvement of workers in the management of production and the education of the team of a truly masterful attitude towards their enterprise, various methods are widely used. organizational forms. These include permanent production conferences, integrated teams of creative cooperation between workers and engineering and technical workers, public bureaus on certain technical and economic issues, groups for promoting people's control, etc.

The effectiveness and efficiency of the broad participation of a collective of workers in the management of production depend not only on the activity of workers, engineering and technical workers and employees, but also to a large extent on the ability of enterprise managers to support a useful initiative coming from below in a business-like manner, quickly respond to criticisms, 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 an individual 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 production conditions that ensure the optimal use of monetary, material and labor resources of production. Management methods are dynamic, they change based on the characteristics of the development of the economy.

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 coherent management structure, the establishment of clear rights and duties of the management apparatus, the correct selection and placement of personnel, the careful preparation of decisions and the organization of systematic control over them, and the maintenance of a high level of discipline in all levels of the management apparatus.

Educational management methods cover a wide range of moral influences and moral encouragement of 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 methods of management, which provide for the full use of cost accounting, the system of prices, profits, credit, economic sanctions and material incentives in the process of production management. Economic methods of management are called upon to ensure a high level of material interest and, at the same time, responsibility of enterprises, their collectives and individual workers for the fulfillment of the tasks assigned to them with the best possible results.

Economic accounting is the most important economic method management, contributing to the most efficient operation of the enterprise and all its links. The essence of true self-financing lies in the fact that at each workplace and section, in each brigade, a thorough accounting of the costs of raw materials, materials, fuel, the use of worker 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. It should ensure the material interest and responsibility of the enterprise as a whole and its individual shops and sections in the implementation of the plan for all indicators, in achieving the greatest results at the lowest cost in the interests of society.

For the normal self-supporting activity of an enterprise, constant improvement of the system of pricing, lending and financing, the system of economic levers and incentives is required. At the same time, in assessing the economic activities of self-supporting enterprises and associations, it is necessary to significantly strengthen the role of the indicator of production costs. 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 enterprise as a whole, column, workshop, section, but also for each team. Transferring each vehicle to self-financing means ensuring that the costs of operating it in monetary terms are commensurate with the results obtained from transportation performed on this vehicle, ensuring profitable operation not only of the enterprise as a whole, but also of each unit of rolling stock.

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

cost economic cost management

A specific feature of transport in general and automobile transport in particular is that the production process here consists of the work of the rolling stock on the line and the 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, the selection of the necessary personnel and the improvement of their qualifications, the organization of labor, planning, accounting, reporting, the establishment of financial ties. with clientele, etc.

In the conditions of motor transport, when the production process goes beyond the scope of 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 entire team as a whole. At the same time, it is important to maximally link the production activities and interests of this team with the interests of society as a whole.

The management of a motor transport enterprise includes: organizing the implementation of directives and instructions received from higher organizations, and providing them with relevant information (reporting); decision-making and organization on their basis of the production process and the work of support 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, specialization constituent parts motor transport - the development of centralized specialized transportation, specialized operating and repair enterprises, and on the other hand, their integration, consolidation of enterprises, the creation of associations, the development of centralized operational services, etc.

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

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

The originality of the content of the main control functions at each stage is revealed in specific control functions that take into account the characteristics of the 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) in which it is done by the head of a workshop, section, column, only duplicates these management functions, although subjectively he believes that he manages "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 into links and levels of management. The management structure is the unity of the steps 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 with the speed of preparation and decision-making to the pace of implementation of production processes;

reliability of the functioning of the control system - ensuring the reliability of displaying the actual state of production and decisions made;

the flexibility of the control system - that is, mobility, dynamism, the ability to quickly restructure in accordance with the changes taking place in production;

economy - that is, achieving the highest labor productivity at the lowest cost;

the optimality of the decisions made is the creation of the ability for management employees to find the best technical, economic, and organizational solutions in given specific conditions.

Implementation of control functions.

Control is the process of measuring (comparing) the actual results achieved with the planned ones. Control is related to the procedure for assessing the success of the implementation of the plans outlined by the organization 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 exercising preliminary control is the implementation (not the creation, namely the implementation) of certain rules, procedures and lines of conduct. In 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, to provide quality services. In the field of financial resources, the preliminary control mechanism is the budget in the sense that it gives an answer to the question of when, how much and what kind of 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 points. It has two varieties: diagnostic and therapeutic. Diagnostic control includes categories such as meters, standards, warning signals, etc. indicating that something is not right 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 their prerogative. immediate supervisor. 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, correct deviations to achieve these goals.

* Final control. The purpose of such control is to help prevent errors in the future. As part of the final control, feedback is used after the work is done (with the current one in the process of its implementation). Although the final inspection is too late to react to problems as they arise, it firstly provides management with 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, drivers pass the qualification commission, etc. Responsibility for the quality of the services provided and the provision of ATP with materials is entrusted to the heads of the operational and technical services. Analysis of the economic activity of the enterprise is carried out by accounting and planning and economic departments. At the end of the year, a general meeting of all employees is held, where the financial and production activities of the enterprise based on the results of the past year are discussed.

Control, as a rule, is carried out on the implementation of production tasks, in order to improve discipline in the enterprise. The results of the control are brought to the attention of the performers. As a result of the control, there was no backlog in the fulfillment of production tasks, no lateness to work was detected, and a behavior strategy was chosen - to leave everything as it is.

When working with personnel, the administration pays more attention to issues of production, 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 the decision strategic objectives. All your own work time they spend on operational issues on which the immediate results of their activities and the corresponding incentives depend. At the same time, many valuable ideas of a strategic nature are put forward by people who have never dealt with these issues before.

There is a low activity of attending general final meetings, which indicates the lack of interest of employees 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 the degree of centralization of management functions. So, for example, the composition of the functions of managing a maintenance site depends on the specific conditions of labor organization, the scale of work and the level of their mechanization, as well as the degree of automation of production management. The composition of the management functions of a repair shop (or motorcade) is more complex than that of a site and depends on the level of specialization, production structure and technical equipment. The composition of the management functions of a motor transport enterprise as a complete production and economic unit depends on the degree of its independence, the nature of relations with repair, supply, marketing, financial, design, scientific and other organizations, as well as on the structure of the goods transported and the composition of the clientele served.

In the structure of motor transport management, there are independent links (units), acting as legal entities(enterprises, associations), and non-independent links (units) that do not have an independent legal status (section, shop, column, branch). The organizational structure of the management of a motor transport enterprise 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 the scale of maintenance and repair of vehicles, the technical equipment of the enterprise and other factors. The structure of the management apparatus of a motor transport enterprise is established and approved by the head of the enterprise himself within headcount administrative personnel of the enterprise.

In conditions of insufficient development of issues related to determining 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 well as at any other, such forms of management as linear, functional and line staff can be used. The ratio between linear and functional management determines the degree of combination of management, fragmented into functions, with integrated management, covering all functions. At the same time, the general trend in the transition from lower to higher levels of management is to increase the role of functional management.

The linear control system means direct subordination to each head of the team of all site managers. In this case, the system of control links generally coincides with the system of links in the production process. The linear system provides a clear formulation of tasks (issuance of commands), the full responsibility of the manager for the results of work, but at the same time limits the possibility of using competent specialists in the course of managing individual sections.

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 certain functions of the corresponding control cells, which direct the lower levels of control or links of production with decisions that are binding on them. The positive side of functional management is the ability to attract relevant specialists to the management, which makes it possible to solve issues more competently, relieve line managers and simplify their work. But at the same time, it should be taken into account that functional management the unity of leadership and responsibility for the assigned work is violated, since the performer in this case receives instructions from several superiors (specialists). Certain elements of depersonalization and the possibility of violating the principle of unity of command in production management are being created.

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Estimate and costing as the basis for the effective operation of the enterprise. Determination of the cost of production. Calculation of estimates and costing for production. Grouping costs by economic elements. The main directions of cost reduction.

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Tasks and methods for planning and accounting for the cost of electricity at NiGRES named after A.V. Winter on economic elements, grouping costs by costing items. Determination of reserves to reduce the cost of production in order to increase profits.

thesis, added 09/23/2008


Search for reserves to reduce the cost of production. Analysis of the dynamics, structure of production costs by economic elements. Factor analysis of direct material costs. Reducing the labor intensity of production. Saving labor costs.

One of the areas of factor analysis of the cost of production is how the change in the cost structure affected the overall change in the cost. Let us analyze the general change in the level of costs under the influence of such factors as a change in the volume of output, a change in the structure of output:

Z about \u003d Z vp + Z ez, where (1)

C about - the total change in costs;

Z vp - change in costs under the influence of changes in the volume of production;

Z ez - change in costs under the influence of changes in the cost structure.

Z about \u003d (Z 0 * I VP - Z 0) + (Z 1 - Z 0 * I VP), where (2)

З 0, З 1 - costs of each type in the base and reporting year;

I vp - index of output.

To calculate the factors, it is necessary to determine the output index:

I vp = , where (3)

VP 2009 - the volume of output in 2009 in value terms;

VP 2010 - the volume of output in 2010 in value terms.

Calculate the output index of washing sinter:

I vp = = 1.59 or 159.3%.

This index indicates an increase in the volume of production in value terms. For our case, we will assume that the prices for washing sinter remained at the level of 2009.

Table 9. The impact of changes in the structure of products and its volume in value terms on the overall change in cost

Indicator (million rubles)			2009 recalculated for I ch	Impact on total costs
					Cost elements
1. Raw materials and basic materials
2. Additional materials
3. Fuel side
4. Energy from outside
5. Basic salary
6. Social security contributions
7. Repair costs
9. Depreciation of fixed assets
10. Other expenses

As can be seen from Table 4, the share of NLMK's costs of materialized labor in 2010 increased compared to 2009, while the costs of human labor decreased. Such a change characterizes an increase in material costs for production and a decrease in costs, primarily for wages. Thus, the analysis shows that the structure of production costs has improved at this enterprise. This is due to a decrease in the share of living labor costs and an increase in material costs.

So, the increase in total costs is caused by an increase in the costs of all elements. If the volume of production had remained at the level of 2009, the increase in the cost of production would have amounted to 4,355,252 rubles, but the growth in production increased this figure to 12,445,263 rubles.:

Ztot = (8963707+ 2301485.84)+ (4470050.7 -443024.67) + (138051.2-87452.15) + (536351.9 - 440619.89) +(216596.5-246665.49)+ (39111.1-52925.1)+(241235.1+178159.93)+(116010.5-78268.52)+(50328.77-64441.77)+(40833.31-29508.31) = 12 445 263.

Direct impact on the change in the level of costs per 1 rub. Marketable products, in addition to changes in the volume of output and its structure, are influenced by such factors as changes in the level of prices for products, changes in the level of specific variable costs, changes in the amount of fixed costs.

For this analysis, we group all costs into variable and fixed. It is customary to refer to fixed costs such costs, the value of which does not change with a change in the degree of utilization of production capacities or production volume. Variables are understood as costs, the value of which changes with a change in the degree of utilization of production capacities or production volumes.

Table 9. Variable and fixed costs

The Influence of First Order Factors on Changes in Cost...

Musl1 \u003d Cpl ChKfak, where (14)

Musl - material costs recalculated for the actual amount of materials used;

Kfak - the actual amount of materials used.

Musl1=2100.31*12005=25214206.49.

In addition, for analytical calculations, the conditional value Musl2 is involved - direct material costs according to planned norms for actually released products with its planned structure, which is determined by adjusting the planned costs for the index of the plan execution in terms of the volume of output:

Volumes of output according to the plan and in actually comparable prices.

In our example, the production plan was fulfilled by 96.14%, therefore, the amount of direct material costs according to the planned norms for actually released products, subject to its 2002 structure, will be:

Musl2 \u003d 24 857 154 * 0.9614 \u003d 23 897 667.86

To calculate deviations, we will compile a table for calculating the influence of factors on changes in direct material costs.

Table 11. Factor analysis of direct material costs

Indicator		In 2009, the actual issue products with its planned structure	By 2009 on the actual issue products with the fact of its structure	Actually	Deviation from 2009
						including through changes
						Issue volume. prod-ii	Product structures	The level of costs for a separate products
Direct material costs, thousand rubles

Thus, analyzing the data in Table 11, we can conclude that the actual direct material costs for the production of washing sinter exceeded the planned ones by 1,600,763 rubles. This deviation occurred due to the following changes:

• 1) due to a decrease in the volume of output from 12,124 tons according to planned indicators to 11,656 tons according to actual indicators, direct material costs decreased by 959,486 rubles;
• 2) due to a change in the structure of products, material costs increased by 1,316,538 rubles;
• 3) due to the level of costs for individual products by 1,243,711 rubles.

Adding all the deviations, we come to the total deviation of direct material costs:

M= -959486+1316538+1243711=1600763. (sixteen)

In general, the total material variance can be decomposed into two components:

• 1) deviation in the price of materials;
• 2) deviation in the amount of materials used.

Table 12 Initial data for the analysis of deviations by materials

According to Table 12, we can conclude that the deviation of the actual costs of raw materials and materials from the planned ones is divided by the deviation in the amount of materials used and the deviation in the price of the materials used.

We will calculate the deviations in table 13:

Table 13. Calculation of deviations of direct material costs

According to table 13, we can say that the total deviation of the costs of direct materials amounted to 1,600,763 rubles. Due to the fact that the actual amount of materials used increased by 220 tons, there was an increase in total material costs by 1,138,715 rubles. And due to the fact that the actual prices exceeded the planned ones by 94.46 rubles, the total material costs increased by 462,068 rubles.

So, there was an overrun in terms of direct material costs for the production of sinter. This indicates the irrational and inefficient use of material resources. It is necessary to reduce the consumption of materials. It is possible to achieve a reduction in materials by reducing the cost per 1 ton of agglomerate. Also during the analysis, it was revealed that the reduction in the production of sinter caused a decrease in material costs.

Thus, reserves for reducing the cost of production at enterprises of the metallurgical cycle must be sought in reducing the cost of raw materials and materials, since one of the features of metallurgical production is high material and energy intensity. Therefore, the main amount of expenses of metallurgical enterprises is associated with the purchase of raw materials and fuel. And this means that any change in prices and the structure of materials will have a significant impact on the technical and economic indicators and the efficiency of the enterprise.

Comparison of the planned and actual values ​​of material consumption allows you to determine which material the deviation occurred. This will make it possible to determine what changes in the price structure for raw materials and materials need to be made.

Table 14. Main materials of sinter production in 2010

Main materials of sinter production			Quantity deviation	price deviation
	Quantity			Quantity
Iron ore sintering
iron ore concentrate
iron scale
Sifting agglomerate
Fur-furnace dust
Aspiration dust
Fluxes, etc.
Total cost of raw materials and materials

From table 14 it follows that there was an overrun for almost all raw materials and materials. The actual costs exceeded the planned ones by 10,333,330 rubles. This is an unfavorable deviation. After analyzing table 14, we can conclude that there was an excess of the actual price of use over the planned one. This tells us that the main reserve for reducing the cost of production lies in the regulation of prices for raw materials and materials of sinter production. As for the amount of raw materials used, the actual amount is 302 tons more than planned. This once again tells us that the main reason for the deviation lies in the price of materials. The consequence of the fact that the quantity of raw materials actually consumed is less than according to the plan is that the procurement plan may have been incorrectly formed.

Any changes in the price structure of raw materials and fuel or in their consumption have a significant impact on the technical and economic indicators and the efficiency of enterprises. Therefore, one of the reserves to reduce material costs is to reduce the consumption of material resources per unit of output. The reduction of these costs can occur due to the replacement of one material with another, due to changes in equipment and production technology, as well as due to changes in cost rates, waste and losses. The cost of raw materials and materials depends on their quality, raw materials markets, rising prices for them due to inflation and other factors.