Analysis of the cost of manufactured products. analysis of the cost of certain types of products. obtaining performance data

25.09.2019

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Introduction
4. Recommendations for reducing the cost of production of the OAO Gazprom enterprise
Conclusion
List of sources used

Introduction

In the conditions of transition to a market economy, the cost of production is the most important indicator of production economic activity enterprises.

The cost of production is the costs expressed in monetary terms for its production and sale.

The cost of products (works, services) of an enterprise consists of costs associated with the use of products (works, services) in the production process. natural resources, raw materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale. Calculation of the cost indicator is necessary for:

1) assessing the implementation of the plan for this indicator and its dynamics;

2) determining the profitability of production and individual species products;

3) implementation of internal production cost accounting;

4) identifying reserves for reducing production costs;

5) calculation of national income throughout the country;

6) calculating the economic efficiency of introducing new equipment, technology, organizational and technical measures;

7) justification for decisions on the production of new types of products and discontinuation of obsolete ones.

Currently everything higher value for the enterprise acquires solutions to such problems as:

information support for the decision-making process;

providing a basis for pricing;

monitoring the economic efficiency of the enterprise;

obtaining data on performance results;

calculation of valuation for balance sheet items and others.

Calculating the cost of production is an objectively necessary process in production management, since it is calculation that allows us to study the cost of specific products obtained in the production process.

It is important to note that the completeness and reliability of the results of the analysis of production costs and product costs largely depend on the degree of detail of the source information. Therefore, for the enterprise great importance has the correct organization accounting production costs and cost calculation, use of computer equipment in accounting and the latest programs accounting and analysis of costs and product costs.

Modern costing systems contain information that allows not only to solve traditional problems, but also to predict the economic consequences of such situations as:

the feasibility of further production;

establishing optimal prices for products;

optimization of the product range;

the feasibility of updating the current technology and machine tools;

assessment of the quality of work of management personnel.

Today, calculation is the basis for assessing the implementation of the plan adopted by the enterprise or responsibility center. It is necessary to analyze the causes of deviations from planned cost targets.

Data from actual calculations are used for subsequent cost planning, to justify the economic efficiency of introducing new equipment, and choosing modern technological processes, carrying out activities to improve product quality, checking construction projects and reconstruction of enterprises.

Based on the calculation results, you can decide whether to carry out repairs yourself or using the services of third-party organizations.

Thus, production accounting and costing are the main elements of the management system not only for product costs, but also for production as a whole.

Based on the above, we can conclude that the topic of cost analysis in a modern enterprise is relevant today.

The purpose of the course work is to study the economic category of cost, its meaning and role in the enterprise, as well as to conduct a factor analysis of cost using the example of Gazprom OJSC and identify ways to reduce it.

The main objectives of the course work are:

consideration of the essence of the economic category of cost;

studying the tasks and basic methods of product cost analysis;

analysis of product costs by elements and cost items;

consideration of ways to reduce production costs at the enterprise.

The object of the study is OJSC Gazprom, Moscow.

1. Theoretical issues of analysis of the cost of products (works, services)

1.1 Objectives and information base for analyzing the cost of products (works, services)

In the enterprise management system, an important place is given to the issues of production cost management. Practice shows that without a correct assessment of the real cost, it is impossible to properly manage production efficiency.

In conditions market economy production cost is one of the important qualitative indicators of production and economic activity of enterprises and their structural divisions. Reducing the cost of products (works, services) through the rational use of production resources is the main way to increase profits and increase the profitability of production.

The cost indicator represents the enterprise's costs expressed in monetary terms for the production and sale of products (works, services). The cost level reflects economic, scientific, technical, social and environmental factors of the enterprise's development.

The main tasks of analyzing the cost of production of an enterprise are as follows:

a) assessment of the dynamics of the most important cost indicators and implementation of the plan for them;

b) identification of factors influencing the dynamics of indicators and implementation of the plan, the magnitude and reasons for deviations of actual costs from planned ones;

c) assessment of the dynamics and implementation of the cost plan in terms of elements and cost items, the cost of the most important products;

d) identifying missed opportunities to reduce product costs.

Sources of information for analyzing the cost of production are planned calculations, form No. 5 "Appendix to the balance sheet", form No. 5-z "Information on the costs of production and sales of products (works, services) of the enterprise (organization)", form No. P-4 "Information on the number wages and movement of workers", form No. 1-t "Information on the number and wages of employees" by type of activity."

In addition, planned and reporting calculations for the most important products, accounting registers (statements, order journals), data on norms and standards contained in technological maps and specifications, etc.

Cost analysis is carried out in the following areas:

analysis of costs per 1 rub. volume of production;

analysis of product costs by elements and cost items;

analysis of product costs based on technical and economic factors;

cost analysis the most important species products.

Analysis of costs per 1 ruble of production volume includes the study of cost dynamics compared to the previous period, identification of factors and reasons for deviations in the actual costs of the reporting period given for the previous period and their quantitative measurement.

Product cost analysis includes a general assessment of the dynamics and implementation of production cost estimates by element, product cost by costing items and technical and economic factors.

Analysis of the cost of products, works and services is of great importance in the cost management system. It allows you to study trends in changes in its level, establish the deviation of actual costs from normative (standard) ones and their reasons, identify reserves for reducing product costs and assess the enterprise’s work in using opportunities to reduce product costs.

The analysis process examines the implementation of the cost reduction plan for the enterprise as a whole, by costing items and by individual types of products. The factors that caused the deviation of the actual cost from the planned one are established and calculated, an objective assessment is given of the results achieved by the enterprise in reducing costs, and reserves for further reducing the costs of production and sales of products are identified.

1.2 Concepts and indicators used in the analysis of the cost of products (works, services)

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

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

Product cost is one of the main factors in generating profit. If it has increased, then, other things being equal, the amount of profit for this period will necessarily decrease due to this factor by the same amount. There is an inverse functional relationship between the size of profit and cost. The lower the cost, the greater the profit, and vice versa. Cost is one of the main parts of economic activity and, accordingly, one of the most important elements of this management object. One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs. In our country, the composition of production costs is regulated by the state. The basic principles for the formation of this composition are defined in the law of the Russian Federation “On the income tax of enterprises and organizations” and are specified in the “Regulations on the composition of costs”. In addition, on the basis of this provision, ministries, departments, intersectoral government associations, concerns are developing sectoral regulations on the composition of costs and guidelines on issues of planning, accounting and calculating the cost of products (works, services) for subordinate enterprises. The regulatory role of the state in relation to the cost of production is also manifested in the establishment of depreciation standards for fixed assets and tariffs for contributions to social needs. The regulation on the composition of costs determines that the cost of products (works, services) is a valuation of the natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the production process, as well as other costs for its production and sale.

To analyze the level and dynamics of changes in the cost of products, a number of indicators are used. These include: production cost estimates, cost of commercial and sold products, reduction in the cost of comparable commercial products and costs per ruble of commercial (sold) products.

The cost of commercial products includes all the enterprise's costs for the production and sale of commercial products in the context of costing items. The cost of products sold is equal to the cost of goods minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from last year's balances. Costs reimbursed from the fund for the development of new equipment are included in the cost of goods, but are not included in the cost of products sold. They are defined as the difference between the planned cost of the first year of mass production of products and the cost accepted when approving prices, which are calculated using the following formula:

SRP = STP - ZN + (SNP2 - SNP1), (1)

where PSA is the cost of products sold;

STP - cost of commercial products;

ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology;

SNP1, SNP2 - production cost of the balances of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the cost level at various enterprises or its dynamics over different periods time, production costs must be reduced to the same volume. The cost per unit of production (costing) shows the enterprise’s costs for the production and sale of a specific type of product per one natural unit. Costing is widely used in pricing, cost accounting, planning and benchmarking and is calculated using the formula:

S1TP = STP: VVP, (2)

where C1TP is the cost per unit of production;

VVP is the volume of output.

The indicator of the cost of comparable commercial products is used to analyze changes in cost over time with a comparable volume and structure of commercial products at those enterprises that have a stable range of products over time. Comparable products are understood as products that were mass-produced or mass-produced in the previous year. This also includes partially modernized products, if these changes did not lead to the introduction of new models, standards and technical conditions.

The cost of one ruble of commercial (sold) products is the most well-known generalizing indicator in practice, which reflects the cost of a unit of production in monetary terms impersonally, without distinguishing it by specific types. It is widely used in the analysis of cost reduction and allows, in particular, to characterize the level and dynamics of production costs in the industry as a whole, and is calculated using the formula:

ZED = PR: VVP + V, (3)

where PR is the amount fixed costs

B is the rate of variable costs per unit of production.

Other cost indicators encountered in practice can be divided according to the following criteria:

a) according to the composition of the expenses taken into account - workshop, production, full cost;

b) by duration of the billing period - monthly, quarterly, annual, for a number of years;

c) by the nature of the data reflecting the billing period, actual (reporting), planned, normative, design (estimated), forecasted;

d) according to the scale of the object covered - a workshop, an enterprise, a group of enterprises, a branch, an industry.

cost of production reduction reserve

1.3 Methodology for analyzing product costs

On modern stage development market relations, when all responsibility for financial and economic activities is transferred to business entities, the requirements for economic analysis increase. Organizations, in order not to be on the verge of bankruptcy, must show initiative, enterprise and frugality in order to increase production efficiency.

In connection with the transition to international standards, the methodology for analyzing product costs and financial results is also changing significantly.

At the present stage, the analysis methodology adheres to a general sequence, but domestic and Russian authors offer their approaches to determining certain indicators in the process of analyzing product costs.

When analyzing the cost of production from the point of view of N.V. Voitolovsky, it is necessary to distinguish between such concepts as: operating cost, workshop cost, production cost and total cost.

Operating costs are conditionally variable material costs and labor costs. Shop cost consists of operating cost and overhead costs. Production cost consists of workshop cost and general business expenses. Full (commercial) cost is the production cost of the product and the cost of selling it.

The existing methodology for analyzing product costs includes the following steps:

1) study of the total cost of production:

assessment of plan implementation based on general indicators and their dynamics;

comparison of changes in costs of manufactured and sold products with changes in revenue from their sales;

conducting inter-farm analysis;

assessment of changes in the structure by cost elements;

2) analysis of costs per ruble of manufactured products (cost intensity):

studying the implementation of the plan and the dynamics of product cost intensity;

factor analysis of cost intensity;

3) analysis of the cost of individual types of products:

study of dynamics;

conducting inter-farm comparisons;

factor analysis of the cost of certain types of products;

cost analysis by cost items;

4) analysis of straight lines material costs:

studying the factors of change in material costs per unit of production;

factor analysis of the amount of direct material costs for the entire production volume of each type of product;

5) analysis of direct labor costs:

factor analysis of wages per unit of production;

factor analysis of the total amount of wages for production;

6) analysis of indirect costs;

7) analysis of costs by responsibility centers;

8) determination of cost reduction reserves.

When assessing cost indicators L.L. Ermolovich considers it advisable at the first stage of the analysis to compare the change in costs of manufactured and sold products with the change in sales revenue. The initial information is contained in the report on the costs of production of products (works, services) and an extract from the profit and loss statement.

Since the final indicator of the use of resources is the sale of products, it is therefore advisable to analyze the change in the share of the cost of goods sold in revenue, as well as to analyze the revenue per 1 ruble of the cost of goods produced and sold. Such an analysis will allow us to evaluate not only the efficiency of using the organization’s resources, but also the influence of the cost factor on the profitability of sales.

To find the most effective ways to reduce costs, information is needed on the share of certain costs in the cost structure. For this purpose, a cost analysis is carried out by cost elements. Within this analysis production costs are determined by cost elements in absolute terms and in structural terms. Based on the data obtained, an assessment is made of the nature of production (material-intensive, labor-intensive, capital-intensive). In accordance with the nature of production, the main directions for searching for reserves to reduce costs are determined.

Performed analysis allows assess the effectiveness of the enterprise’s activities in reducing costs for the analyzed period, as well as identify ways to influence costs.

2. Organizational and economic characteristics of OAO Gazprom

2.1 General information about OJSC "Gazprom"

OAO Gazprom was registered by the Moscow Registration Chamber on February 25, 1993. Certificate of state registration № 022.726.

Complete brand name Societies in Russian: Open Joint-Stock Company"Gazprom".

Place of location of the Company (mailing address): 117997, Moscow region, Moscow city, st. Nametkina, house 16.

The main goals of the Company's activities are:

global gas production;

becoming a leader among global energy companies.

The main activity of the Company is: geological exploration, production, transportation, storage, processing and sale of gas, gas condensate and oil, as well as the production and sale of heat and electricity. The size of the Company's authorized capital is 118 billion 367 million 564.5 thousand rubles, which corresponds to 100% of the authorized capital. Organizational structure OJSC Gazprom is presented in Figure 1.

Figure 1 - Organizational structure of the enterprise

FounderOJSC " Gazprom" isGovernmentRussianFederation.

JSC Gazprom employs highly qualified specialists - technical experts, process engineers, installers, service technicians and others. Staff recruited in accordance with staffing table And average number is 376.3 thousand people. The duties, rights and functions of the director are specified directly in the Charter of OAO Gazprom. Thus, he is responsible to customers - for the quality of services provided, and to the Founder - for the results of financial and economic activities.

2.2 Main economic indicators of the enterprise

For a general assessment of the economic activity of an enterprise, it is necessary to calculate the main indicators of the enterprise, reflected in Table 1 for three years. Based on them, an analysis of the activities of OAO Gazprom is made. Information for calculations was taken from annual reports, including from Form 2 “Profit and Loss Statement” for the last 3 years, as well as from balance sheet for 2011.

Table 1 - Main economic indicators of the activities of OAO Gazprom

Indicators	Absolute deviations	Rates of growth, %

Sales revenue, million rubles
Cost of products sold, million rubles
Profit from sales, million rubles
Ending tables 1
Indicators	Absolute deviations	Rates of growth, %
	2010 from 2009	2011 from 2010	2010 from 2009	2011 from 2010
Profit before tax, million rubles
Net profit, million rubles
Average annual cost of fixed assets, million rubles
Average annual cost working capital, million rubles
Average headcount, thousand people
Costs per 1 ruble of products sold, kopecks.
Product profitability, %
Production profitability, %
Capital productivity, rub/rub
Capital-labor ratio, rub/person
Working capital turnover ratio, number of revolutions

Revenue figures vary significantly over the three years studied. The revenue value tends to increase from 2009 to 2011,

so in 2009 it amounted to 2486940660 thousand rubles, and in 2010 - 2879390342 thousand rubles, respectively, the growth rate of revenue increased and amounted to 115.78% in 2010, from 2010 to 2011 the value of revenue also tends to increase, so in 2011 it amounted to 3534341431 thousand rubles, which is 22.75% more than in 2010.

The production cost indicator also increased from 2009 to 2011. So in 2010 it amounted to 1250895386 thousand rubles, which is 14555 thousand rubles more than in 2009. In 2011, this figure amounted to 1452194381 thousand rubles, which is 201299 million rubles more than in 2010. Accordingly, the growth rate by 2011 increased to 116.09%.

Profit from the sale of products in 2010 amounts to 82,198,0843 thousand rubles, which is 268,711.9 million rubles more than in 2009. In 2011, this figure is 1188515429 thousand rubles, which is 44.53% more than in 2010.

Let's look at the dynamics of net profit. Its value in 2009 is 624613273 thousand rubles, in 2010 - 364478382 thousand rubles, and in 2011 - 879601664 thousand rubles, there is a decrease in 2010, then an increase in 2011. The growth rate of net profit in 2010 from 2009 is 58.35%, and in 2011 from 2010 is 241.33%.

There was a decrease in the average annual cost of fixed assets in 2010 by 57,295.5 million rubles compared to 2009, and in 2011 there was an increase of 920,513.7 million rubles compared to 2010.

There is an increase in the average annual cost of working capital. So in 2010, the average annual cost of working capital amounted to 2357424.7 million rubles, which is 544946.9 thousand rubles more than in 2009. In 2011, there was also an increase in the average annual cost of working capital, so the absolute deviation of 2011 from 2010 amounted to 540,104.1 million rubles.

The average number of personnel changed every year. In 2009 it amounted to 370.2 thousand people, in 2010 - 375.4 thousand people, and in 2011 - 376.3 thousand people.

Costs per 1 ruble of products sold in 2009 amounted to 0.7775 kopecks, in 2010 - 0.7145 kopecks and in 2011 amounted to 0.6632 kopecks.

Product profitability tends to increase from 2009 to 2011. So in 2010 it was 39.95%, which is 11.34% more than in 2009. And in 2011 this figure is 50.67%, which is 10.72% more than in 2010.

The capital productivity indicator increased by 2010 and amounted to 0.743 units, which is 0.11 units more than in 2009, and by 2011 this indicator tends to decrease and amounts to 0.737 units, which is 0.006 units less than in 2010.

The working capital turnover ratio has been decreasing from 2009 to 2011. In 2009 it was 1.372 revolutions, in 2010 - 1.224 revolutions, and in 2011 - 1.2197 revolutions.

Having analyzed the values of the main economic indicators of the activities of OAO Gazprom for 2009, 2010, 2011, we can conclude that sales revenue, cost of products sold, profit from sales, cost of working capital and average number of personnel increased by 2011.

An analysis of the cost of production over several years begins with a study of the composition and structure of property according to balance sheet data. The balance sheet allows you to give a general assessment of changes in the entire property of the enterprise, highlight current and non-current assets in its composition, and study the dynamics of the property structure. By structure we mean percentage separate groups of property within these groups.

Analysis of the dynamics of the composition and structure of property makes it possible to determine the size of the absolute and relative increase or decrease of the entire enterprise and its individual types. An increase (decrease) indicates an expansion (constriction) of the enterprise’s activities.

Let's look at the property structure of this enterprise in Table 2.

Table 2 - Analysis of the property of the enterprise OJSC Gazprom for 2009 - 2011

The name of indicators				Deviation of 2011 from 2009	Growth rate 2011 to 2009%
	amount, million rubles	in % of total	amount, million rubles	in % of total	amount, million rubles	in % of total
Fixed assets
Total non-current assets:

VAT on purchased assets
Accounts receivable
Cash
Financial investments
Other current assets
Total current assets

As can be seen from Table 2, in 2011 there was an increase in asset items. The total value of property increased by 2,087,437.1 million rubles. This was influenced by a significant increase in fixed assets in 2011 by RUB 863,218.2 million, or by 121.95% compared to 2009.

In 2011, the cost of the company’s working capital also increased compared to 2009 by 1,085,051 million rubles or by 159.87%. Cash tends to increase in 2011, where it amounts to 187,778.5 million rubles, which is 126,089.5 million rubles more than in 2009. In 2011, there was also an increase in other current assets of the enterprise compared to 2009 by 3127.8 million rubles or by 144.84%. There was a decrease in financial investments in 2011 by 35592.8 million rubles. There was a significant increase in inventories for 2011 by RUB 82,078.4 million, which could lead to a slowdown in turnover working capital, decline in enterprise activity. After considering the assets of the enterprise, let's move on to its liabilities. For the third section of the balance sheet "Capital and reserves" the determining factor is authorized capital, characteristic of those economic entities where there is no one owner (JSC, LLC and others). The fourth section “Long-term liabilities” reveals the content of long-term liabilities of banks and long-term loans, and other long-term liabilities. The fifth section of the balance sheet, “Short-term liabilities,” reflects funds in the form of bank loans and loans with urgent repayment within 12 months after the reporting date and different kinds accounts payable. A special place in this section is occupied by sources own funds, not included in the previous sections of the balance sheet. They are called in the section of articles “Deferred income”, (reserves for future expenses) and others.

Let's look at the structure of the balance sheet liabilities in Table 3.

Table 3 - Analysis of sources of formation of property of OJSC Gazprom for 2009-2011.

Title of articles				Deviation 2011 from 2009	Growth rate 2011 to 2009%
	amount, million rubles	in % of total	amount, million rubles	in % of total	amount, million rubles	in % of total
Authorized capital
retained earnings
Total equity:
Long-term loans and borrowings
Other long-term liabilities
Short-term loans and borrowings
Total current liabilities:

In the passive we observe an increase in the share equity by 1660078.8 million rubles, which resulted in an increase in the balance. The decrease in long-term accounts payable in 2011 amounted to 91.55%, that is, by 77,688.1 million rubles compared to 2009. The increase in short-term loans and borrowings in the reporting year 2011 by 24,781.1 million rubles or 149.29% compared to the base year 2009 was due to an increase in debt to suppliers and contractors, as well as debt to enterprise personnel. Thus, short-term liabilities in the reporting year increased by 454,818.9 million rubles compared to the base year.

Analysis of balance sheet liquidity consists of comparing funds for assets, grouped by the degree of their liquidity and arranged in descending order of liquidity, with liabilities for liabilities, grouped by their maturity dates and arranged in ascending order of maturity. The real degree of liquidity and solvency can be determined on the basis of balance sheet liquidity, which is shown in Table 4.

Table 4 - Analysis of solvency and liquidity indicators of OJSC Gazprom for 2009-2011.

Indicators				Change from 2011 to 2009 (+-,-)
General liquidity ratio
Absolute liquidity ratio
Coefficient " critical assessment"
Current ratio
Provision ratio of own working capital

The absolute liquidity ratio shows that our company can immediately pay off short-term liabilities using existing Money. The coefficient for 2011 was 0.23%, with the standard for this coefficient being 0.2 - 0.3.

The critical liquidity ratio shows that an enterprise, subject to timely settlements with debtors, can repay short-term debt over a period of time equal to average duration one turnover of accounts receivable.

The current ratio shows the extent to which current assets cover short-term liabilities. The standard for this ratio is more than 2. The company's current liquidity ratio in 2011 was 3.11%. The excess of the enterprise's current assets over short-term financial liabilities provides a reserve stock to compensate for losses that the enterprise may incur when placing and liquidating all current assets, except cash. The higher the value of this indicator, the greater the confidence of creditors that debts will be repaid.

The critical assessment coefficient shows that the organization is able to cover its short-term obligations over a period equal to the duration of one turnover of receivables. In 2009, this indicator was not within the normal range (0.7-1), and by 2011 it increased by 0.08 and amounted to 2.21.

Analysis of indicators of the sources of property formation and liquidity of the enterprise showed that during the analyzed period the enterprise improved its financial position. But for absolute balance sheet liquidity, the company needs to increase its cash assets.

3. Analysis of the cost of products (works, services) of OAO Gazprom

3.1 Analysis of cost estimates by element

An analysis of product costs over several years begins with a study of the overall estimate of product costs. For this purpose, chain and base growth rates, chain and base absolute deviations and the average annual growth rate are calculated, which are shown in Table 5.

Table 5 - Estimation of the cost of production of the enterprise OAO Gazprom for 2009-2011.

As can be seen from Table 5, the total cost of production increased from 2009 to 2011. In 2010, it amounts to 205,7409,499 thousand rubles, which is 123,737,790 thousand rubles more than in 2009. In 2011, it amounted to 234,5826,002 thousand rubles, which is 14.02% more than in 2010.

This dynamics of changes in product costs indicates an increase in semi-fixed costs. Such as material costs, labor costs, electricity, increased costs of fixed assets and others.

To reduce full cost The decisive condition is continuous technological progress. The introduction of new technology, comprehensive mechanization and automation of production processes, improvement of technology, and the introduction of advanced types of materials can significantly reduce the cost of production.

An assessment of the cost of production based on general indicators should be supplemented by a description of changes in the structure of production costs by element and an analysis of the cost of production by item of expense.

Analysis of production cost estimates is carried out with the aim of studying the dynamics and monitoring the expenditure of funds on the economic activities of the enterprise, identifying reserves for their reduction. The cost estimate shows all material, labor and monetary expenses incurred by the enterprise to carry out its business activities. All costs are grouped by economic content, that is, by individual elements, regardless of their production purpose and the place where they are spent.

Information on production costs is contained in the business plan of the enterprise, form No. 1-enterprise and form No. 5.

Analysis of costs by economic elements consists of comparing them with the estimate (plan) and with the previous period, in studying the cost structure, that is, the share of each element in the total cost.

Cost analysis by economic elements reflects the relationship of costs to value creation. It allows you to separate the costs of materialized labor from the costs of living labor and calculate the newly created value (net output).

The costs of materialized labor include raw materials, main and auxiliary materials spent on production, fuel, energy, tools and other material resources received from outside, as well as depreciation of fixed assets accrued in the reporting period.

Newly created value is created by living labor as a result of production activities.

The structure of costs by economic elements reflects material intensity, energy intensity, labor intensity of production (through the share of wages), characterizes the level of cooperation in production, the ratio of living and material labor. For this purpose, Table 6 is compiled, in which these indicators will be considered.

Table 6 - Analysis of cost by cost elements of the enterprise OJSC Gazprom

Indicators	Deviation 2011 from 2009	Growth rate 2011 compared to 2009,%	Growth rate 2011 to 2009,%
Material costs, million rubles
Labor costs, million rubles
Contributions for social needs, million rubles
Depreciation charges, million rubles
Other expenses, million rubles
Total cost, million rubles

As can be seen from Table 6, all indicators tend to increase from 2009 to 2011.

Such an indicator as material costs in 2011 is 1106271.8 million rubles, which is 256620.5 million rubles more than in 2009. In turn, the growth rate of this indicator in 2011 compared to 2009 is 130.2%.

Labor costs are also trending upward. So in 2009 they amounted to 13,021.1 million rubles, and in 2011 - 21,764.9 million rubles, the growth rate for this indicator is 167.15%.

Social contributions are also increasing. In 2011 they amounted to 3676.9 million rubles, which is 2061.8 million rubles more than in 2009, where they amounted to 1615.1 million rubles. The growth rate in 2011 compared to 2009 is 127.66%.

Let's consider such an indicator as depreciation charges. In 2009 they amounted to 295,479.7 million rubles, in 2011 - 359,699.2 million rubles, which is 64,219.5 million rubles more than in 2009. The growth rate of this indicator in 2011 is 121.73%.

In turn, other expenses tended to increase and in 2011 they amounted to 47,949.6 million rubles, which is 12,123.2 million rubles more than in 2009.

After analyzing the data from the table, we can conclude why there was a trend towards an increase in the total cost of production. This dynamics indicates an increase in semi-fixed costs such as: material costs, raw materials, labor costs, water, gas, electricity. The organization must strive to reduce these costs through the introduction of new technologies, less material-intensive, new equipment, the development of new employee motivation schemes, and the search for new suppliers.

3.2 Analysis of product costs by costing items

Costing is the calculation of the cost per unit of products, works and services. It is important for the operational management of the enterprise, as it allows timely opening of internal reserves and using them to further reduce the cost of production and increase its competitiveness. Calculations are used to plan product costs and establish reasonable prices for products, works and services, taking into account the demand for them in the market for products, works and services.

Managing the cost of production of enterprises is a systematic process of forming the costs of production of all products and the cost of individual products, monitoring the implementation of tasks to reduce the cost of production, identifying reserves for its reduction.

The calculation summarizes the costs of an enterprise in monetary form for the production and sale of a specific type of product, as well as for the performance of a unit of work and services (cargo transportation, repair work, etc.).

For this analysis, it is necessary to determine and evaluate the share of individual costing items in the cost of production in order to pay attention to Special attention those of them that occupy a significant share in the costs of production or for which there is a failure to fulfill the plan.

Then comes the preparation of initial information for a detailed cost analysis based on technical and economic factors for costing items.

There is also an assessment of the implementation of the plan based on general cost indicators and determination of the influence of technical and economic factors on the deviation of actual cost indicators from the plan and from the previous year. For this purpose, Table 7 is compiled.

Table 7 - Analysis of the cost of production of the Gazprom OJSC enterprise by costing items

Indicators	Deviation 2011 from 2009	Growth rate 2011 by 2099,%	Growth rate 2011 to 2009,%
Raw materials and materials, million rubles
Transportation of procurement costs, million rubles
Gas condensate, million rubles
Labor costs, million rubles
Social contributions needs, million rubles
Gas storage services, million rubles
Oil refining products, million rubles
Total production costs, million rubles
Total production cost, million rubles
Commercial expenses, million rubles
Total total cost, million rubles

Having analyzed the data from Table 7, we can conclude that absolutely all indicators tend to increase from 2009 to 2011. Thus, raw materials and supplies in 2011 amounted to 829,517.6 million rubles, which is 86,481.2 million rubles or 11.64% more than in 2009.

Transportation of procurement costs in 2011 increased by 26,058.1 million rubles or 23.88% and amounted to 135,195.9 million rubles.

The biggest increase was in labor costs, which in 2011 amounted to 21,764.9 million rubles, which is 8,743.8 million rubles more than in 2009. Accordingly, such an indicator as contributions for social needs is increasing, which in 2011 amounted to 3676.9 million rubles, which is 27.66% more than in 2009.

Gas storage services in 2011 amounted to 402.3 million rubles, which is 144.4 million rubles or 55.9% more than in 2009.

Oil and gas processing products also increased in 2011 compared to 2009 by 18,305.9 million rubles or by 37.4%.

And as a result, the total production cost in 2011 is 1,452,191.4 million rubles, which is 215,854 million rubles more than in 2009. Commercial expenses also increased; in 2011 they amounted to 832,682.7 million rubles, which is 173,789.5 million rubles more than in 2009.

Consequently, the total cost tends to increase, so in 2011 it amounted to 2345826 million rubles, which is 21.31% more than in 2009.

Such an increase in production costs may indicate an increase in the price level, inflation in the country, an increase in personnel headquarters, and an increase in the cost of services. In order for an enterprise to be able to reduce production costs, it needs to look for other suppliers and introduce new technologies that are less material-intensive.

3.3 Factor analysis of the impact of costs per 1 ruble of commercial products on cost

A universal indicator that ensures comparability of comparisons of organizational conditions and the technical level of various industries is the cost per 1 ruble of manufactured products, and for comparing the operating efficiency of various enterprises - the costs per 1 ruble of marketable products.

Costs per ruble of commercial products can be used to assess the competitiveness of an organization, since they are directly related to the price of products sold and financial results.

An analysis of costs per 1 ruble of commercial products is carried out with the aim of in-depth study of the impact of the efficiency of use of production resources.

To analyze the impact of costs per 1 ruble of marketable products, analytical table 8 is compiled.

Table 8 - Analysis of the impact of costs on 1 ruble of marketable products of the enterprise OJSC Gazprom

As can be seen from the table, in 2011 there was a decrease in costs per 1 ruble of commercial products by 0.1138 rubles due to the fact that the volume of products by 2011 increased almost 2 times, when, in turn, the total cost increased only by 21 .31%.

Next, we quantitatively measure the influence of factors of output volume and costs per 1 ruble of marketable products on the full cost. Since we need a multifactor multiplicative model, we will write down revenue as gas (G), oil and gas products (OP), gas condensate (GC) and other sales (PR). Factor analysis will be carried out using the following formulas:

PS = (G + PN + GK + PR) * Z1r

PS? (G+PN+GK+PR) = ? (G+PN+GK+PR) *З1р bases

PS?Z1r = ?Z1r * (G+PN+GK+PR) report

PS total = ?PS? (G+PN+GK+PR) + ?PS?Z1r

We determine the impact of a change in costs per 1 ruble of marketable products on the total cost:

PS? (G+PN+GK+PR) = 1047400.8 * 0.7775 = 814354.122

PS?З1р = - 0.1138 * 3534341.4 = - 402208.05

PS total = 814354.122 + (-402202.05) = 4121542.9

Thus, the calculation shows that the total cost is influenced by two factors: the volume of products produced and the costs per 1 ruble of marketable products. We can conclude that, compared to 2009, the change in cost due to changes in the volume of marketable products amounted to 814,354.122 million rubles, and the change in cost due to changes in costs per 1 ruble of marketable products amounted to minus 402,202.05 million rubles. The total change in the total cost of production amounted to 4,121,542.9 million rubles.

This dynamics indicates an increase in semi-fixed costs such as gas, oil and gas products, gas condensate and others. Consequently, there was an increase in costs for fixed assets.

This means that the organization must strive to reduce semi-fixed costs through the introduction of new technologies, new equipment, improving the organizational and technical level of development of the organization, developing new employee motivation schemes, and searching for new, better suppliers.

3.4 Reserves for reducing the cost of production of the enterprise

The main factors for reducing production costs are:

increasing production volume due to more complete use of the enterprise’s production capacity;

reducing the total cost of production by increasing the level of labor productivity, economical use of raw materials, materials, electricity, fuel, equipment, reducing unproductive costs, manufacturing defects, and so on.

Reserves for increasing production are identified in the process of analyzing the implementation of the production program.

With an increase in the volume of production, only variable costs increase (direct wages of workers, direct material costs, etc.), while the amount of fixed costs, as a rule, does not change, as a result, the cost of products decreases. At the same time, cost reduction reserves are identified for each expense item through specific organizational and technical measures (introduction of new, more advanced equipment and production technology, improvement of labor organization, etc.), which will help save wages, raw materials, supplies, energy, and so on.

This analysis showed that over the course of three years from 2009 to 2011, the cost of production of the Gazprom OJSC enterprise tended to increase by an average of 20%.

To solve the problem of reducing production costs and sales of products, the enterprise must develop a general concept (program), which must be adjusted annually taking into account changing circumstances at the enterprise. This program must be comprehensive, i.e. must take into account all factors that influence the reduction of production and sales costs.

Content and essence comprehensive program to reduce production costs depend on the specifics of the enterprise, the current state and prospects for its development.

IN in general terms it should reflect the following points:

1) a set of measures for more rational use material resources (introduction of new equipment and waste-free technology, allowing for more economical consumption of raw materials, materials, fuel and energy; improvement of the regulatory framework of the enterprise; introduction and use of more advanced materials; integrated use of raw materials and materials; use of production waste; improvement of product quality and reduction of interest rates marriage);

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

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

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

Table 2.21

Composition of the total cost per unit of production

Cost elements	Cost of individual cost elements in the total cost of commercial products, thousand rubles.	Change in indicator, %
Fact 2012	Fact 2013	Deviation fact 2013/fact 2012

1. Material costs
2. Labor costs
3. Social security contributions. needs
4. Depreciation
5. Other costs incl.
General production expenses
General running costs
Production cost
6. Non-production expenses
Full cost, including:
variable costs
fixed costs

Based on the analysis of Table 2.21, it follows that variable costs increased in 2013. by 8.22% per unit of production, and constants decreased by 4.8%. The largest increase per unit of production occurred under the item “labor costs” and “deductions for social needs” of 4.94%. The expense item “depreciation” decreased by 8% due to the sale of equipment to Super-Avto CJSC. Other costs increased by 8.21% in 2013. compared to 2012 Non-production expenses (selling and administrative expenses) also increased significantly by 27.95%.

The overall increase in total cost per unit of production in 2013 amounted to 5.98%.

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

Table 2.22

Factor analysis of product costs for fixed and variable costs

Index		Plan 2013	Fact 2013	Deviation from plan (+, -)

Production volume (V)
Fixed costs (F)
Variable costs (Q)
Sum of variable costs per unit of production	thousand rubles/pcs.
Total cost per unit of production (C)	thousand rubles/pcs.

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

We will carry out the influence of first-order factors on changes in the level of cost per unit of production using formulas 1.1-1.5.

Let's determine the change in cost due to:

- production volume
?V = Susl1 - Spl = 291964.76/5781 + 165.96 -204.89=+11.67 thousand rubles.

amounts of fixed costs

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

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

We will carry out a second-order factor analysis of cost using a three-factor model based on the following factors: volume of output, structure of output, cost per unit of the i type of product using formulas 1.16-1.24.

For convenience of calculations, we assign letter designation according to the product range of Super-Avto CJSC:





	VAZ 2131-45 honey

Data for calculating the impact of VAZ 2329-41 on production costs are presented in Table 2.23.

Table 2.23

Initial data for factor analysis of production costs

Types of products	Product production, units	Cost per unit of production, thousand rubles. (Сеi)	Total cost of production, thousand rubles. (WITH)

Based on the analysis of the data in Table 2.22, it follows that the highest cost, both planned and actual, is for work on modifying the VAZ-2129-41 car, and the lowest is for attaching additional equipment to the LADA-21144-26 car. The cost of these works together constitutes the largest share in the cost of the entire range of works - 95.59% as of 2013.

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

Dynamics of changes in planned and actual costs according to the range of work at Super-Avto CJSC in 2013. is presented in Fig. 2.9.

Rice. 2.9.

We will continue to generate calculated data for factor analysis of cost.

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

Table 2.24

Calculation of the adjusted full cost: based on the actual volume of production, the planned product structure and the planned cost per unit of production

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

Table 2.25

Calculation of the adjusted full cost: based on the actual volume of production, the actual structure of products and the planned cost per unit of production

Let's conduct a factor analysis of changes in production costs at Super-Avto CJSC:

Let us determine the influence of the volume of production (DSDPn):

DSDPPn = 1170470.99- 1517661.2 = -347190.21 thousand rubles.

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

DSDDpi = 1169815.36-1170470.99 = -655.63 thousand rubles.

Let us determine the influence of the unit cost of production (DSDSedi):

DSDSedi = 1400869.0-1169815.36= +231053.64 thousand rubles.

Let us determine the sum of factor estimates of the change in cost (ACD):

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

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

1. Decrease in total production volume in 2013. led to a reduction in material costs by 347,190.21 thousand rubles. compared to planned.
2. Reducing costs in terms of product structure in 2013. compared to planned indicators, led to a reduction in costs by 655.63 thousand rubles.
3. An increase in unit cost of production led to an increase in costs of 231,053.64 thousand rubles.

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

In Fig. 2.10 shows the influence of factors on changes in product costs in 2013.

Rice. 2.10.

In general, the actual reduction in cost compared to planned figures amounted to 116,782.2 thousand rubles.

Reserves for cost reduction are wages and contributions to social funds, as well as reducing non-production costs (administrative and commercial).

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

Z ob = Z vp + Z ez, where (1)

Z about - the total change in costs;

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

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

Z about =(Z 0 * I ch - Z 0)+(Z 1 - Z 0 * I ch), where (2)

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

I vp - production output index.

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

I VP = , where (3)

VP 2009 - volume of production in 2009 in value terms;

VP 2010 - volume of production in 2010 in value terms.

Let's calculate the production index of the washing agglomerate:

I VP = = 1.59 or 159.3%.

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

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

Indicator (million rubles)	2009 recalculated to I vp	Impact on total costs
			Cost elements
1. Raw materials and basic materials
2.Additional materials
3. Fuel from the side
4. Energy from the outside
5. Basic salary
6. Social insurance 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 living labor decreased. This change is characterized by an increase in material costs for production and a decrease in costs, primarily on labor costs. Thus, the analysis shows that this enterprise the structure of production costs has improved. This is caused by a decrease in the share of living labor costs and an increase in material costs.

So, an increase in total costs is caused by an increase in costs across all elements. If production volume had remained at the 2009 level, the increase in production costs would have been 4,355,252 rubles, but the increase in production volume 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 by 1 rub. In addition to changes in the volume of products produced and its structure, marketable products are affected by such factors as changes in the price level for products, changes in the level of unit variable costs, and changes in the amount of fixed costs.

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

Table 9. Variable and fixed costs

The influence of first order factors on changes in the cost level...

Musl1=Tspl ChKfak, where (14)

Musl1 - material costs, recalculated to 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 used - direct material costs according to planned standards for actually produced products with its planned structure, which is determined by adjusting the planned costs to the plan implementation index for the volume of products produced:

Volumes of products produced according to plan and at actually comparable prices.

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

Muscle2=24,857,154*0.9614= 23,897,667.86

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

Table 11. Factor analysis of direct material costs

Index	According to 2009, actual released products with its planned structure	By 2009 on actual released products with their actual structure	Actually	Deviation from 2009
					Including due to changes
					Issued volume products	Product structures	The level of costs for individual 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 agglomerate 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 products produced 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 changes in the product structure, material costs increased by 1,316,538 rubles;
3) due to the level of costs for individual products by 1,243,711 rubles.

Adding up all the deviations, we arrive at the total deviation of direct material costs:

M= -959486+1316538+1243711=1600763. (16)

In general, the total deviation for materials can be decomposed into two components:

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

Table 12 Initial data for analyzing deviations by materials

From Table 12, we can conclude that the deviation of actual costs for raw materials and materials from the planned ones is divided into the deviation in the quantity of materials used and the deviation in the price of materials used.

We will calculate deviations in Table 13:

Table 13. Calculation of deviations of direct material costs

According to Table 13, we can say that the total deviation in 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 actual prices exceeded the planned ones by 94.46 rubles, total material costs increased by 462,068 rubles.

So, there was an overrun in terms of direct material costs for the production of agglomerate. This indicates irrational and ineffective use of material resources. It is necessary to reduce material consumption rates. A reduction in materials can be achieved by reducing costs per 1 ton of sinter. Also during the analysis, it was revealed that the reduction in sinter production volumes caused a reduction in material costs.

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

A comparison of planned and actual values of material consumption makes it possible to determine for which materials the deviation occurred. This will allow us to determine what changes in the price structure for raw materials and supplies need to be made.

Table 14. Main materials of sintering production in 2010

Basic materials for sintering production		Deviation in quantity	Price deviation
	Quantity		Quantity
Iron ore sintering
Iron ore concentrate
Iron scale
Sinter screening

Flue dust
Aspiration dust
Fluxes, etc.
Total costs for raw materials and materials

From Table 14 it follows that there was an overconsumption of almost all raw materials and supplies. Actual costs exceeded plans by 10,333,330 rubles. This is an unfavorable deviation. Having analyzed 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 production costs lies in regulating prices for raw materials and sinter production materials. 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 less quantities of raw materials were actually consumed than planned is that the procurement plan may have been formed incorrectly.

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 operating efficiency of enterprises. Therefore, one of the reserves for reducing material costs is reducing the consumption of material resources per unit of production. A reduction in these costs can occur by replacing one material with another, by changing equipment and production technology, as well as by changing the norms of costs, waste and losses. The cost of raw materials and supplies depends on their quality, raw material markets, rising prices due to inflation and other factors.

When assessing the activities of a modern enterprise, one should not lose sight of the analysis of the cost of production and sales of its products, since it is the cost that reflects all the costs incurred by the enterprise for the production of a given product; the formation of a competitive selling price for the product depends on it, and, accordingly, revenue, which includes share of the enterprise's profit.

Cost price- this is the totality of all resources, including raw materials, materials, energy, machinery, equipment, buildings, training and remuneration of personnel, patents, technologies and other costs spent on the production and sale of a product, expressed in monetary terms. Exactly a large number of components of resources, and constantly changing purchase prices for them, as well as the daily improvement of technologies and the emergence of new competitors in the sales market, forces managers to look for new ways of development. Analysis of the cost of products, works, and services makes it possible to identify how efficiently resources are used in the process of production, storage and sales, as well as to give a correct assessment of the profitability of the enterprise and its sustainability in a competitive environment.

Cost indicators

The analysis of the enterprise’s activities includes the following economic indicators:

total cost - the sum of all costs of the enterprise for the production of products;
costs per ruble of products sold - characterizes the level and dynamics of cost reduction. Clearly shows the relationship between cost and profit;
cost of an individual product, work or service (costing) - allows you to analyze the cost structure, dynamics, level and impact on profit of a single unit of production.

Analysis of the enterprise cost structure

Composition study production costs allows you to identify the main directions of material and cash flows in the enterprise, which need to be given special attention. And the construction of tables and graphs of the cost structure over several years will characterize the dynamics of movement of certain expense items. When performing an analysis of product costs using the example of industrial production, the following cost items are included:

fuel and energy;
personnel costs and deductions;
costs of maintaining and operating equipment;
production (shop) costs;
manufacturing defect;
other costs.

Depending on the specifics of the enterprise, the cost structure may change and include additional categories of basic expenses.

Dynamics analysis

To study changes in cost indicators over time, tables are compiled and graphs are constructed that use accounting data for several years, as well as planned product cost indicators. First of all, the total cost indicator and its structure are analyzed, as well as the cost indicator in terms of costs per ruble of manufactured products. They give an idea of the general state of efficiency and intensity of use of material, financial and labor and the priorities for further research into cost.

For a more in-depth study of changes in cost dynamics and cost creation, cost indicators for an individual product are used. It also examines the cost structure, their level, impact on an individual product and the enterprise as a whole.

Next, the deviations of actual cost values from the planned ones are calculated, the reasons for overspending on individual items are substantiated, the causes of defects and other non-production losses are identified, and a plan is developed to reduce the cost of production.

In the age of computer technology, we must not forget about the use of studying Correlation analysis will reveal the cause-and-effect relationship between changes in cost and various factors, directly or indirectly affecting the production of products. Here indicators such as personnel labor costs in general or by category, energy-to-weight ratio, capital-to-labor ratio, costs of new technologies and others can be taken into account.

In conclusion, I would like to say that the cost analysis will be as accurate as the more accurate the cost accounting data in the enterprise’s reporting. And, if the reporting is carried out with errors, or some facts are deliberately hidden, then the analysis will leave much to be desired.

Indicators effective use material resources: material intensity and material productivity

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

Material intensity = cost of materials consumed / sales revenue

Material return = sales revenue / cost of materials consumed.

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

Material productivity characterizes the output per one ruble of material costs, i.e. how many products are produced for each ruble of material resources consumed:

Mo =V tp / MZ,

where Mo is material yield;

MZ - material costs;

Material consumption is an indicator inverse to material productivity. It characterizes the amount of material costs per ruble of manufactured products:

Me = MW/V tp

where Me is material intensity;

MZ - material costs;

V tp - volume of commercial products.

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

The material cost ratio is the ratio of the actual amount of material costs to the planned amount, recalculated to the actual volume of manufactured products. This indicator characterizes how economically materials are used in production, and whether there is any overspending compared to established standards. A coefficient greater than 1 indicates an overconsumption of materials, and vice versa.

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

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

In the process of analysis, the level and dynamics of the product material intensity indicator are studied. For this, the data from form No. 5-z is used. Determine the reasons for changes in indicators of material consumption and material productivity. Determine the influence of indicators on the volume of production.

The most objective assessment of the use of material resources is provided by such indicators as material intensity and material productivity.

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

Table 3

Impact on sales revenue of material intensity and material productivity

Using the method of chain substitutions, we determine the influence of material intensity and the cost of consumed materials on sales revenue:

307041/0.1283 =2393149

∆ Sales revenue = 2393149-1836206= 556943

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

∆ Sales revenue = 2499756-2393149= 106607.

A decrease in material intensity by 5.5 kopecks led to an increase in sales revenue by 106,607 thousand rubles.

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

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

∆ Sales revenue = 71525 * 7.797 = 557680

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

∆ Sales revenue = 307041*0.344 = 105622

An increase in the level of material productivity by 34.4 kopecks increased sales revenue by 105,622 thousand rubles.

Determination of cost reduction reserves

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

Sources of cost reduction reserves can be divided into two groups. Firstly, it is the efficient use of production capacity, which ensures an increase in production volume; secondly, it is a reduction in production costs through the economical use of all types of resources and increased labor productivity; reduction of unproductive expenses, production defects; reduction of lost working time, etc.

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

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

R sn S = St – Sf = ((3ph – R sn W + W)/

/(Vvp.f + P R Vвп)) – (Зф/Вп.ф)

where: R sn C – cost reduction reserve;

St, Sph – possible and actual levels, respectively

product cost;

Zf – actual costs;

R sn Z – cost reduction reserve;

Zd – additional costs necessary for the development of reserves

increasing production output;

Vvp.f – actual volume of production;

Р р Vвп – reserve for growth of production volume.

Cost reduction reserves are established for each expense item through specific organizational and technical measures that help save raw materials, materials, energy, wages, etc. Organizational and technical measures include improving the organization of production and labor, introducing advanced technology.

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

R sn ZP = (Te1 – Te0) * Zpl.h * Vvp.pl

where: R sn ZP – reserve for reducing wage costs;

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

and after the implementation of relevant measures;

Salary.h – level of average hourly wage for the planned

Vvp.pl – planned volume of production.

When determining salary savings, it should be taken into account that the salary must include contributions to extra-budgetary funds; this increases the amount of savings.

The reserve for reducing material costs for the planned production of products through the introduction of organizational and technical measures can be calculated using the formula:

R sn MZ = (Рм 1 – Рм 0) * VVP.pl * Zpl

where: R sn MH – reserve for reducing material costs;

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

before and after the implementation of activities;

Zpl – planned prices for materials.

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

R sn A = ∑(P sn OF x Na)

where: R sn A – reserve for reduction due to depreciation;

R sn OF - in reducing the initial cost;

Na is the depreciation rate.

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

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

Zd = РрVвпi * Viф

where: Зд – additional costs;

РрVвпi - reserve for increasing production output;

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

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

Conclusion

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

Cost is one of the important indicators of the economic activity of an enterprise. It is one of the main factors in generating profit, which means the financial stability of the enterprise and the level of its competitiveness depend on it. Planning, control, management, and at the same time calculating the cost of manufactured products is one of the most intensive areas of management of any enterprise. A significant part of the cost of production is made up of material costs.

Material cost analysis performs the following tasks:

– control over compliance with established standards for material consumption (progressiveness of material consumption standards);

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

– identifying ways to save material resources

Analysis of material costs included in the cost of manufactured products is important site analytical activities at the enterprise. It is aimed at identifying intra-economic reserves for their reduction, the reasons and factors that influenced the occurrence of deviations from the planned (normative) values.

The analysis must be carried out both comparatively, to assess the dynamics of changes and identify cost overruns, and factorial, to identify the reasons that caused these deviations, as well as to identify reserves for reducing product costs. During the analysis, it is important not only to establish the magnitude of deviations, but also to identify the extent of responsibility of production, linear and functional departments for the occurrence of overruns, for which it is necessary to develop budgets for the expenditure of enterprise resources for each of them and carry out on a regular basis assessment of their performance. This will enhance the targeted nature of analysis and control and will greatly contribute to increasing business efficiency, achieving higher profit margins and product profitability.

An important point in the analysis is the search for reserves for reducing production costs. Sources of cost reduction reserves can be divided into two groups. Firstly, it is the efficient use of production capacity, which ensures an increase in production volume; secondly, it is a reduction in production costs through the economical use of all types of resources and increased labor productivity; reduction of unproductive expenses, production defects; reduction of lost working time, etc.

A qualified economist, financier, accountant must pay special attention to the importance of analysis and management of product costs, through its comprehensive study.

List of used literature.

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

Drury K.B. Introduction to management and production accounting / K.B. Drury. – M.: UNITY, 2007.

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Kerimov V.E. Accounting at industrial enterprises / V.E. Kerimov. - M.: Publishing House"Dashkov and Co", 2007.

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

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products

Analysis

Analysis production costs products (19)
Abstract >> Accounting and Auditing
...) and costs associated with the sale products. Let's carry out factorial analysis production costs products at Sintezlok LLC Factorial model S/s = FOT+MZ...