Analysis of the cost of products manufactured by the enterprise. Product cost analysis. analysis of the cost of production by technical and economic factors

Economic efficiency of production. The cost price reflects all aspects of the enterprise's operating activities, accumulates the results of the use of all production resources. From the level of cost, unit costs per unit of product, the financial performance of any company, the rate of expanded reproduction and the financial condition of the enterprise depend.

The cost of marketable products includes all the costs of the enterprise for the production and marketing of marketable products in the context of cost items.

The value of cost analysis is determined by the fact that it is the main qualitative indicator that describes the economic efficiency of production, and that only on the basis of its comprehensive analysis, it is possible to identify reserves and determine ways to increase the final results with minimal labor, material and financial costs. Factor analysis of the cost allows you to find out the trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using opportunities and establish reserves for reducing the cost of production.

In progress factorial cost analysis it is necessary to consider the main factors involved in the formation of the cost (for example, changes in fixed and variable costs, their share in the total cost, which will show their share), identify and analyze the main cost items: materials, energy, or labor resources by determining the share of each of factors (for example, the predominance of the share of wages in the cost of production indicates the complexity of the process).

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

C i \u003d F i / Q i + V i

Where,
C i - unit cost of the i-th type of product;
F i - fixed costs for the i-th product;
Q i - volume of production for the i-th product;
V i - variable costs for the i-th product.

To conduct a factor analysis of the cost of any product, fill in the table of initial data:

Indicator Unit. Plan Fact Deviation
off plan
Volume of production PC. 16 000,00 15 478,00 -522,00
fixed costs rub. 255 000,00 269 600,00 14 600,00
variable costs rub. 718 400,00 845 098,80 -5 063,40
The amount of variable costs per unit. products rub./piece 44,90 54,60 9,70
unit cost products rub. 60,84 72,02 11,18

General change prime cost output of a unit of production increased by 11.18 rubles (72.02-60.84)

Using the above formula, we will calculate the influence of factors on the change in the cost of the product using the chain substitution method.

С pl \u003d F pl / Q pl + V pl

With conv1 = F pl / Q f + V pl

C condition2 \u003d F f / Q f + V pl

C f = F f / Q f + V f

Change in cost due to:

  • volume of production \u003d C cond1 - C pl \u003d 255000 / 15478 + 44.9-60.84 \u003d 0.54 rubles.
  • the amount of fixed costs \u003d С usl2 - С usl1 \u003d (269600 / 15478 + 44.9) - (255000 / 15478 + 44.9) \u003d 0.94 rubles.
  • the sum of specific variable costs \u003d C f - C usl2 \u003d 72.02 - (269600 / 15478 + 44.9) \u003d 9.7 rubles.

Literature:

  1. Titaeva A.V. Analysis of profitability indicators of the enterprise.- M .: INFRA, 2009
  2. Zhukovskaya V.M. Factor analysis in socio-economic research.- M.: Knorus, 2011.
  3. Iberla K.N. Factor analysis. - M.: Statistics, 2010.
  4. Chuev I.N. Comprehensive economic analysis of economic activity. - M .: INFRA, 2009.

In domestic practice, goods cost management is understood as a systematic process of formation of costs for the production of all goods and the cost of individual products, control over the implementation of tasks to reduce the cost of goods produced.

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

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

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

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

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

Factor analysis of cost

Depreciation of fixed assets

Other costs

Total cost elements

Goods production volume

Costs per 1 ruble of goods produced

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 charges is associated with an increase in the replacement cost of fixed assets. The more than 2-fold increase in other costs is explained by the increase in the cost of telephone 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%.

Analysis of costs per ruble of goods produced

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

Rice. 7.4. The relationship of factors that determine the level of costs per ruble of goods produced

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

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

For the organization under study, the total deviation of costs per ruble of goods produced in the current period from the previous period, caused by all factors, is determined by comparing rows 9 and 7 (Table 7.11):

95.63 - 94.49= +1.14 kopecks,

i.e., the costs of the current period turned out to be higher than the costs of the previous period.

Consider the influence of each of the 4 above factors on this deviation.

Table 7.11

Calculation and evaluation of costs per ruble of goods produced

Name of indicator

Calculation formula

Total cost:

1) of the previous period, thousand rubles.

∑QPP ZPP

2) current period at prices and tariffs of the previous period, thousand rubles.

∑QTP ZPP

3) the current period, thousand rubles.

∑QTP ZTP

Volume of production in wholesale prices:

4) the previous period, thousand rubles.

∑QPP CPP

5) current period at prices and tariffs of the previous period, thousand rubles.

∑QTP CPP

6) current period, thousand rubles.

∑QTP CTP

Costs per ruble of goods produced:

7) previous period (line 1: line 4), copy.

∑QPP ZPP : ∑QPP CPP

8) the previous period, recalculated for the output and assortment of the current period (p. 2: p. 5), kop.

∑QTP ZPP: ∑QTP CPP

9) current period, in prices valid in the current period (p. 3: p. 6), kop.

∑QTP ZTP: ∑QTP CTP

10) in prices of the current period, taking into account changes in prices for material resources (line 3, taking into account changes in prices: line 5), kop.

∑QPP Z"TP : ∑QTP CPP

11) of the current period in wholesale prices for goods of the previous period (line 3: line 5), kop.

∑QTP ZTP: ∑QTP CPP

Legend:

Q is the number of products;

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

C - the wholesale price of a unit of the product;

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

The impact of structural shifts in the composition of goods is determined by the following formula (rows 8 and 7 of Table 7.11 are compared):

(7.12)

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

The impact of a change in the level of costs for the production of individual products as part of the released goods is determined by the formula (difference in lines 10 and 8):

(7.13)

and is: 88.11 - 97.25 \u003d -9.14 kopecks. The resulting change in the total amount of costs due to this factor is the net savings achieved as a result of reducing the cost of material resources, using more advanced equipment and technology, and increasing labor productivity.

You can highlight the impact of changes in prices and tariffs on the consumed material resources using the formula:

(7.14)

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

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

(7.15)

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

Table 7.12

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

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

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

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

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

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

  • identification and measurement of the influence of individual groups of factors on the deviation of costs from the plan and their change compared to previous periods;
  • identification of reserves for saving material costs and ways to mobilize them.

When studying the causes of deviations in the level of material costs from the planned, previous period and other comparison bases, changes in the volume and structure of manufactured goods, material consumption per unit of product, prices, norms and replacements are considered as factors of influence (Fig. 7.5).

Rice. 7.5. Factor scheme for analysis of direct material costs

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

The methods of analysis with the selection of these groups of factors are the same for all items of material costs, that is, for raw materials and basic materials, fuel, purchased semi-finished products and components (below, these methods will be considered using the example of basic materials).

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

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

Table 7.13

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

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

Table 7.14

Analysis of the cost of materials for the production of a unit of goods

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

Consumption, kg

Price per kg, rub.

Amount, rub.

Deviation (+,-), rub.

PP (group 1x group 3)

TP (group 2 x group 4)

TP consumption in PP prices (column 2 x gr.3)

total (column 6-column 5)

including through

norms (group 7-group 5)

prices (group 6-group 7)

Material A

Material B

Material B

Material G

Material D

Other base materials

TOTAL BASIC MATERIALS

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

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

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

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

  • due to the norms of 11.0 rubles. * 61 pieces = 671.0 rubles
  • due to prices of 13.8 rubles. * 61 pieces = 841.8 rubles.
  • due to the replacement of 0.0 thousand rubles. (because there is no overspending)

Total 1512.8 rubles.

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

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

After evaluating progressivity, they move on to analyzing changes in norms. . The analysis methodology is presented below (Table 7.15).

Table 7.15

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

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

The analysis of compliance with the norms is based on comparing the actual specific consumption of materials for products with the norm and identifying the causes of deviations. Such reasons can be: replacement of materials, violation of technology, poor-quality cutting, equipment malfunction, manufacturing defects, etc.

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

Increasing output by reducing material consumption rates (Δ Q 1 ):

, (7.16)

where Qotch - actual production output, pieces;

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

2) Additional output of products from saved materials (Δ Q 2 ):

Δ Q 2 = EKm / N 1 , (7.17)

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

3) Calculation of the increase in production volume ( Δ V ) due to a change in mother-alo-output ( µ ) and consumption of materials ( M ):

V= µ * M;

Δ V (µ) = Δµ * M otch;(7 . 18 )

Δ V(M)= ΔΜ * µ base.

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

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

Wage costs for production workers are reflected directly in cost items. The wages of auxiliary workers are mainly reflected in the items of expenses for the maintenance and operation of equipment, the wages of employees and engineering and technical workers are included in shop and general factory expenses (Fig. 7.6).

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

In the cost of production, only the wages of production workers stand out as an independent item. The wages of other categories of industrial and production personnel are included in the composition of complex cost items, as well as transport and procurement costs. The wages of workers employed in auxiliary industries are included in the cost of steam, water, electricity and affect the cost of marketable products through those complex items that include the consumption of steam, water and energy.

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

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

  1. analysis of wages as an element of production costs;
  2. analysis of wages in the context of individual costing items, primarily an independent item - the wages of production workers.

Only after the general factors that caused deviations in labor costs for certain categories of workers are identified, is it determined to what extent they affected different cost items of goods.

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

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

Labor productivity, measured by average output per worker ( WSR ), is the quotient of the volume of production ( V ) per average number of employees ( R SS ), and the average wage ( R SR ) is the quotient of labor costs ( R ) for the same average number of employees.

WSR = V / RSS, (7.19)

P SR \u003d P /RSS. (7.20)

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

One of the most important factors in cost reduction is the growth rate of labor productivity outpacing the growth rate of average wages. That is why the determination of the influence of the actual ratio of the growth rate of labor productivity and wages on the cost of output is one of the tasks of its analysis.

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

, (7.22)

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

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

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

Table 7.16

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

Indicators

Previous period

Current period

Growth rate, %

1. Average number of employees, pers.

2. Labor costs, thousand rubles.

3. The volume of production of goods, thousand rubles.

4. The average annual salary of one employee, thousand rubles.

5. Labor productivity of one worker, thousand rubles.

6. Salary intensity of products, rub./rub. (p. 2 / p. 3)

7. Labor intensity of production, pers. / 1000 rubles (p.1. / p.3)

Δ P = 63014 * (122.63 - 121.77) / 121.77 = 445.04 thousand rubles

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

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

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

P = P SR *RSS, (7.23)

Therefore, the change in labor costs ( Δ R ) is influenced by:

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

ΔР Р- changes in the average wage per employee for the period).

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

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

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

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

An increase in the number of employees by 31 people increased labor costs by 1813.8 thousand rubles, and an increase in the average annual wage by 22.63% increased labor costs by 14671.2 thousand rubles.

An increase in labor costs can also be caused by:

  • an increase or decrease in the proportion of higher-paid workers in the total number of the corresponding category (in case of understaffing, such a deviation is inevitable and is not considered an overrun);
  • violation of established salaries; what is an unacceptable non-production expense;
  • overfulfillment of production standards and payment of bonuses included in the wage fund (for good reasons), incorrect billing of work, unproductive payments and other shortcomings affecting the average wage (for unjustified reasons).

In analytical terms, the analysis of labor costs is also of interest, revealing the influence of external (objective) factors. In this case, an analytical indicator is calculated ( RAS ), which compares labor costs in the previous period with the growth rate (growth index) of production volume:

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

RAS = 63014 * 125.3 / 100 = 78957 thousand rubles.

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

Δ R 1 = R TP - R AN , (7.26)

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

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

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

Δ R 2= R AN - R PP; (7.27)

Δ P 2 = 78975 - 63014 = 15943 thousand rubles

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

Δ R A =Δ R 1 + Δ R 2 , (7.28)

Δ P A = 543 +15943 = 16486 thousand rubles

Absolute variance in labor costs:

Δ P \u003d R TP - R PP, (7.29)

Δ R A= 79500 - 63014 = 16486 thousand rubles

The results of the calculations are the same, the calculations are performed correctly.

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

Payroll ( ZPO ) shows how much goods are produced (in value terms) at the cost of one ruble for wages and is calculated as follows:

ZPO =V / P, , (7.30)

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

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

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

ЗПе \u003d P /V . (7.31)

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

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

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

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

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

Δ R ZPE \u003d R TP - R AN *WTP / WPP, (7.33)

Δ R ZPE\u003d 79500 - 78957 * 0.0015 / 0.0019 \u003d 79500 - 62335 \u003d 17165 thousand rubles.

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

Δ RWZPE = Δ RW + Δ R ZPE, (7.34)

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

The resulting value of the deviation of labor costs coincides with the previously calculated deviation according to formula 7.26. So the calculations are correct.

The increase in labor costs was due to an increase in wage intensity by 17,165 thousand rubles, and a decrease in the labor intensity of products ensured a decrease in costs by 16,622 thousand rubles.

change in the productivity of one worker:

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

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

change in the volume of production of goods:

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

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

change in the average annual wage of one employee:

Δ R R \u003d (R TP - R PP) *R TP , (7.37)

Δ R R\u003d (71.75 - 58.51) * 1108 \u003d 1476 thousand rubles.

Total change in labor costs:

Δ P =Δ RW + Δ RV + Δ R R , (7.38)

14101 + 15915 + 14672 = 16486 thousand rubles

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

The calculations are correct.

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

  • growth in the volume of production of goods - an increase of 15915 thousand rubles,
  • an increase in the average annual wage of one employee - an increase of 14,672 thousand rubles.
  • growth of labor productivity of one employee - a decrease of 14,101 thousand rubles.

Significant reasons for the increase in labor costs are also deviations from the established technology, recorded by special accounting documents - surcharge sheets, which are grouped according to the places of detection, reasons and perpetrators.

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

When calculating reserves for reducing costs, one should strive to identify as fully as possible overspending on certain types of these costs, not allowing them to be balanced with cost savings for other purposes.

The cost of production is the most important indicator of the economic efficiency of its production. It reflects all aspects of economic activity, accumulates the results of the use of all production resources. From its level depend on the financial performance of enterprises, the rate 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.

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

The objects of analysis of the cost of production are the following indicators:

  • full cost of production in general and by cost elements;
  • the level of costs per ruble of 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, time 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 at this enterprise is mainly due to an increase in 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. This indicator is calculated by 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.
    t0t i +, -
    Salary with deductions 22,78 21,26 -1,52
    Material costs43,75 45,45 +1,70
    Depreciation7,00 6,98 -0,02
    Other8,97 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 the 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

    Change in the average level of selling prices for products

    16,25-80 442/100

    Total

    It should also be noted that the rate of growth in prices for resources outstrips the rate of growth in prices for the company's products, which indicates a negative effect of inflation.

    11.3. Analysis of the cost of 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 attributed to the i-th type of product;
    b i - variable costs per unit of the i-th type of product;
    The dependence of the unit cost of production on these factors is shown in fig. 11.5.

    Using this model and the data in Table. 11.8, we will calculate the influence of factors on the change in the cost of product A 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 data presented show growth in all cost items, and especially in material costs and the wages of production personnel.

    Similar calculations are made for each type of product. The established deviations for cost items are the object of factor analysis. As a result of 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 needs200 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

    • Indicators of the efficient use of material resources: material consumption and material efficiency

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

    Material intensity = cost of materials used / sales revenue

    Material return = sales revenue / cost of materials used.

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

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

    Mo =V tp / MZ,

    where Mo - material yield;

    MZ - material costs;

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

    Me = MZ /V tp

    where Me - material consumption;

    MZ - material costs;

    V tp - the volume of marketable products.

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

    The coefficient of material costs is the ratio of the actual amount of material costs to the planned, recalculated for the actual volume of output. This indicator characterizes how economically materials are used in production, whether there is an overrun compared to the established norms. A coefficient of more than 1 indicates an overrun of materials, and vice versa.

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

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

    In the process of analysis, the level and dynamics of the indicator of material consumption of products is studied. For this, the data of form No. 5-z are used. The causes of changes in indicators of material consumption and material return are determined. Determine the impact of indicators on the volume of production.

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

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

    Table 3

    Impact on revenue from sales of material consumption and material efficiency

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

      307041/0.1283 =2393149

      ∆ Sales revenue = 2393149-1836206= 556943

    As a result of an increase in the cost of consumable materials 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 consumption 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 indicator of material efficiency.

      ∆ 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

    The increase in the level of material efficiency by 34.4 kopecks increased the sales proceeds 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. The mobilization of internal reserves to reduce costs provides an increase in profits, and, consequently, an increase in the efficiency of production as a whole.

    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 due to the economical use of all types of resources, the growth of labor productivity; reduction of unproductive expenses, manufacturing defects; reduction of lost working time, etc.

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

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

    R sn C \u003d Sv - Sf \u003d ((3f - R sn Z + Zd) /

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

    where: R SN C - reserve for cost reduction;

    Sv, Sf - possible and actual levels, respectively

    product cost;

    Zf - actual costs;

    R SN Z - reserve for cost reduction;

    Zd - additional costs required for the development of reserves

    increase in output;

    Vvp.f - the actual volume of output;

    Р р Vvp - reserve for growth in output.

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

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

    R sn ZP \u003d (Te1 - Te0) * Zpl.h * Vvp.pl

    where: P SN ZP - a reserve for reducing wage costs;

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

    and after the implementation of relevant measures;

    Salary h - the level of average hourly wages for the planned

    Vvp.pl - the planned volume of output.

    When determining salary savings, it should be taken into account that deductions to off-budget funds should be included in the salary, this increases the amount of savings.

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

    R sn MZ \u003d (Rm 1 - Rm 0) * Vvp.pl * Zpl

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

    Rm 0, Rm 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, equipment is determined by the formula:

    R sn A = ∑(P sn OF x Na)

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

    R sn OF - in reducing the initial cost;

    Na is the depreciation rate.

    The reserve for saving overhead costs is carried out by the factorial method for each cost item. For each, a deviation from planned costs is determined, which is an overhead savings. Pay special attention to those cost items that are normalized: travel, entertainment expenses.

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

    Zd \u003d RrVvpi * Vif

    where: Zd - additional costs;

    РрVвпi - reserve for increasing 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 measure.

    Conclusion

    The production process is one of the stages of the economic turnover of the organization's funds. At this stage, the costs associated with the manufacture of products, the performance of work and the provision of services are identified, which are considered 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, which is determined on the basis of the cost of manufactured and sold products, on the other hand, it is intended for making management decisions aimed at ensuring the rational use of material, labor and financial resources.

    The cost price is one of the important indicators of the economic activity of the enterprise. It is one of the main factors in the formation of profit, which means that the financial stability of the enterprise and the level of its competitiveness depend on it. Planning, control, management, and at the same time the calculation of the cost of manufactured products is one of the capacious 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 norms for material consumption (progressiveness of material consumption norms);

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

    – determination of ways to save material resources

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

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

    An important point of the analysis is the search for reserves to reduce the cost of production. 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 due to the economical use of all types of resources, the growth of labor productivity; reduction of unproductive expenses, manufacturing defects; reduction of lost working time, etc.

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

    List of used literature.

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

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

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

      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.: UNITI, 2007.

      Zaitsev N.L. Economics of an industrial enterprise / N.L. Zaitsev. – M.: Infra-M, 2007.

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

      Kovalev V.V. Financial analysis: Money management. Choice of investments. Reporting analysis / V.V. Kovalev. – M.: Finance and statistics, 2007.

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

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

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

      products 22 2.3. Analysis cost efficiency...

    1. Analysis prime cost products (19)

      Abstract >> Accounting and audit

      ...) and costs associated with the implementation products. Let's spend factorial analysis prime cost products at Sintezlok LLC factorial model C / s \u003d FOT + MZ ...

    § 1. The essence of cost as an object of analysis.

    § 2. Problems of cost analysis and sources of information.

    Chapter 2. Analysis of the cost of production.

    § 1. Analysis of the cost of production by cost elements and cost items.

    § 2. Analysis of costs per ruble of marketable products.

    § 4. Analysis of the impact on the cost of labor costs.

    § 5. Analysis of complex cost items.

    5.1. Analysis of production maintenance and management costs.

    5.2. Analysis of other complex cost items.

    § 1. The essence of cost as an object of analysis.

    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 of its production and sale expressed in cash. 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 of individual employees and management as a whole.

    The calculation of this indicator is necessary for many reasons, including determining the profitability of certain types of products and production as a whole, determining wholesale prices for products, implementing intra-production cost accounting, and calculating national income across the country. The cost of production is one of the main factors in the formation of 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 higher the profit, and vice versa. The cost price is one of the main parts of economic activity and, accordingly, one of the most important elements of this management object.

    One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs. In our country, the composition of the cost of production is regulated by the state. The main 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 specified in the Regulation on the composition of costs. In addition, on the basis of this Regulation, ministries, departments, intersectoral state associations, concerns develop industry regulations on the composition of costs and guidelines on 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 rates for fixed assets, tariffs for social contributions, etc.

    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.

    In addition, in the practice of planning, accounting, costing and analysis, shop, production and full costs are distinguished. The shop cost of production consists of the costs (direct and indirect) of all shops and its manufacture. The production cost is formed from all the costs of the enterprise associated with the production and management process. The total cost consists of the production cost and non-manufacturing costs (ie, the costs associated with the sale of products to customers).

    § 2. Problems of cost analysis and sources of information.

    The main objectives of the analysis of the cost of products (works, services) are:

    • an objective assessment of the implementation of the plan at cost and its changes relative to previous reporting periods, as well as compliance with current legislation, contractual and financial discipline;
    • study of the reasons that caused the deviation of indicators from their planned values;
    • providing centers of responsibility for costs with the necessary information for the operational management of the formation of the cost of production;
    • assistance in the development of the optimal value of planned costs, planned and standard calculations for individual products and types of products;
    • identification and summary calculation of reserves to reduce the cost of production and sales of products;

    The nature of these tasks testifies to the great practical significance of the analysis of the cost of production in the economic activity of the enterprise.

    The analysis of economic activity is based on a system of indicators and involves the use of data from a number of sources of economic information.

    The main sources of information necessary for cost analysis are reporting data; accounting data (synthetic and analytical accounts reflecting the costs of material, labor and money, relevant statements, order journals and, if necessary, primary documents); planned (estimated, normative) data on the costs of production and sale of products and individual products (works, services).

    § 1. Analysis of the cost of production by cost elements and cost items.

    The production costs of enterprises and associations in terms of accounting, reporting and analysis are grouped in 2 directions: by economic elements and costing items.

    Cost analysis by elements. The grouping of costs by elements is uniform and mandatory and is determined by the Regulations on the composition of costs. Grouping by economic elements shows what exactly spent on production, what is the ratio of individual elements in the total cost. At the same time, only purchased materials, products, fuel and energy are reflected in the elements of material costs. Remuneration and social security contributions are reflected only in relation to the personnel of the main activity.

    Grouping costs by elements allows you to control the formation, structure and dynamics of costs by type, characterizing their economic content. This is necessary for studying the ratio of living and past (reified) labor, standardizing and analyzing inventories, calculating private indicators of the turnover of certain types of normalized working capital, as well as for other calculations of the sectoral, national and national economic level (in particular, for calculating the amount of production created in industry national income).

    The element-by-element calculated costs of all material and fuel and energy resources are used to determine the planned level of material costs and assess its compliance. An analysis of the elemental composition and structure of production costs makes it possible to outline the main directions for the search for reserves, depending on the level of material consumption, labor intensity and capital intensity of production.

    Table 1.1 (see next page) shows that the bulk of the costs are material and labor costs, therefore, these elements need to be given special attention when identifying cost reduction reserves.

    In the reporting period, the shares of material costs and labor costs increased compared to the previous year, but turned out to be lower than planned by 0.9% and 0.4%, respectively. The share of the "Other expenses" element increased by 1.8% compared to the plan, mainly due to a decrease in expenses for other elements.

    Table 1.1. Cost analysis by elements.

    Cost elements For the last year According to the plan for the reporting year Actually for the reporting year Change in actual lot. weights compared
    amount, thousand rubles lot. weight, % amount, thousand rubles lot. weight, % amount, thousand rubles lot. weight, % with last year, % (column 6-column 2) with the plan, % (column 6-column 4)
    1 2 3 4 5 6 7 8
    Material costs 57527 29,6% 66258 31,3% 60753 30,4% +0,8% -0,9%
    Labor costs 49484 25,5% 59627 28,2% 55457 27,8% +2,3% -0,4%
    Deductions for social needs 22602 11,6% 22599 10,7% 20335 10,2% -1,5% -0,5%
    Depreciation of fixed assets 19741 10,2% 18252 8,6% 17175 8,6% -1,6% -0,0%
    Other costs 44957 23,1% 44949 21,2% 46096 23,1% -0,1% +1,8%
    Total: 194311 100% 211685 100% 199816 100%


    Analysis of the cost of production by calculation items. A typical grouping of costs by costing items is established by the Basic Provisions for Planning, Accounting and Calculating Production Costs at Industrial Enterprises. Itemized reflection of costs in the plan, accounting, reporting and analysis reveals their intended purpose and connection with the technological process. This grouping is used to determine costs for certain types of manufactured products and the place of occurrence of expenses (workshops, sections, teams).

    Some of the cost items are mostly single-element, i.e., expenses that are homogeneous in their economic content. These include raw materials, purchased components and semi-finished products, fuel and energy for technological purposes, basic and additional wages of production workers, social insurance contributions. When analyzing them, one cannot confine oneself only to indicators for the whole enterprise, since in this case the results achieved in the production of individual products are leveled. Therefore, calculations of the influence of individual factors on the total cost of these items are subsequently detailed for individual products, types of consumable materials, systems and forms of remuneration for production workers based on these accounting estimates.

    The remaining cost items are complex and combine several economic elements. Thus, the item "Expenses for the maintenance and operation of equipment" includes the costs of materials, energy, fuel, labor costs, depreciation of fixed assets. Comprehensive are also such cost items as the costs of preparation and development of production, workshop, general factory (general) and other production costs. These costs are primarily due to the overall volume and organizational and technical level of production and are analyzed, as a rule, as a whole for the enterprise (association) or its individual divisions.

    The analysis of the implementation of the plan in the itemized section begins with a comparison of the actual costs with the planned ones, recalculated for the actual output and assortment. Thus, the identified deviations reveal changes in costs, regardless of structural and assortment shifts in output (table 1.2).

    Table 1.2. Cost analysis by calculation items

    No. p / p Expenditures Actual output, thousand rubles Deviations from the plan (+,-)
    according to the planned cost according to actual cost thousand roubles. in percentages
    to the planned article to the whole plan. self-ti
    A B 1 2 3 4 5
    1 Raw materials 43456 37865 -5591 -12,9% -2,75%
    2 Returnable waste (deductible) -96 -107 -11 +11,5% -0,01%
    3 Raw materials and supplies excluding waste 43360 37758 -5602 -12,9% -2,75%
    4 Purchased products, semi-finished products and services of an industrial nature of third-party enterprises and organizations 19344 17134 -2210 -11,4% -1,09%
    5 Fuel and energy for technological purposes 1006 1024 +18 +1,8% +0,01%
    6 TOTAL direct material costs 63710 55916 -7794 -12,2% -3,83%
    7 Basic salary of production workers 46783 42424 -4359 -9,3% -2,14%
    8 Additional wages for production workers 8561 8545 -16 -0,2% -0,01%
    9 Social security contributions 23730 21353 -2377 -10,0% -1,17%
    10 TOTAL salary direct with deductions 79074 72322 -6752 -8,5% -3,32%
    11 Costs for preparation and development of production 2561 2549 -12 -0,5% -0,01%
    12 10716 10329 -387 -3,6% -0,19%
    13 shop expenses 13170 12873 -297 -2,3% -0,15%
    14 Factory overhead 18420 18515 +95 +0,5% +0,05%
    15 TOTAL production maintenance and management costs 44867 44266 -601 -1,3% -0,30%
    16 Loss from marriage X 72 +72 X +0,04%
    17 Other operating expenses - - - - -
    18 Production cost of commercial products 187651 172576 -15075 -8,0% -7,41%
    19 Non-manufacturing (commercial) expenses 15903 19554 +3651 +23,0% +1,79%
    20 Full cost of commercial products 203554 192130 -11424 -5,6%

    In gr. 4 tab. 1.2 shows the percentage of deviations from the plan to the planned costs for each calculation item; in gr. 5 - share of changes in costs for the relevant items in the total percentage of reduction in the total cost of commercial products. Thus, the degree of influence of deviations for individual articles on the overall result is established.

    In accordance with the data in the table, the total cost of output decreased in the reporting period by 11,424 thousand rubles, or 5.6%, compared with the plan. The item "Raw materials" decreased the most (-12.9%), which made it possible to save 2.75% of the total planned cost of marketable products. The most significant excess of the plan (by 23%) is observed in non-production (commercial) expenses. This excess led to a 1.79% increase in prime cost due to the increase in this item.

    The main attention should be paid in the analysis to those items for which unplanned losses and overruns were made. However, cost analysis should not be limited to these items. Significant reserves for reducing the cost of production can also be revealed for other items with a more detailed analysis of the costs of materials, fuel, energy, wages and complex cost items.

    § 2. Analysis of costs per ruble of marketable products.

    In most industries, the task at cost is approved by the enterprise in the form of a maximum level of costs per ruble of marketable products.

    The indicator of costs per ruble of marketable products characterizes the level of the cost of one ruble of impersonal products. It is calculated as a quotient of the total cost of all marketable products divided by its value at the wholesale prices of the enterprise. This is the most general indicator of the cost of production, expressing its direct connection with profit. The advantages of this indicator can also be attributed to its dynamism and broad comparability.

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

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

    Consider the influence of these factors based on the data in Table 2.1.

    Table 2.1. Costs per ruble of marketable products.
    (calculation of indicators term 1-6 is given in.)

    Name of indicator line number Calculation formula Sum
    The planned cost of the entire TP, thousand rubles. 1 e qpSp 203554
    The cost of all manufactured products:
    b) at actual cost, thousand rubles. 2 e qfSp 194321
    a) at the planned cost, thousand rubles 3 e qphSph 192130
    TP in wholesale prices of enterprises:
    a) according to the plan, thousand rubles 4 e qpSp 250066
    b) actually in the prices accepted in the plan, t.r. 5 e qfSp 235883
    c) in actual prices, effective in the reporting year, thousand rubles. 6 e qphSph 237199
    Costs per ruble of TP according to the plan (p. 1: p. 4), kop. 7 e qpSp e qpCp 81,40
    Expenses per ruble of actually issued TP:
    a) according to the plan recalculated for the actual output and assortment (p. 2: p. 5), kop. 8 e qfSp e qfSp 82,38
    b) actually in prices in force in the reporting year (line 3: line 6), kop. 9 e qfSf e qfCf 81,00
    c) actually in the prices accepted in the plan ((p. 3 - price change): p. 5), kop. 10 e qfS "f e qfCp 79,46
    d) actually in wholesale prices for finished products, adopted in the plan (p. 3: p. 5), kop. 11 e qfSf e qfCp 81,45
    Costs per ruble of TP according to the report for the last year, kop. 12 81,90
    Legend:
    q - the number of products;
    S -- unit cost of the product;
    C -- wholesale unit price;
    S "f - the actual cost of a unit of product, adjusted for changes in prices and tariffs for consumed material resources.

    The total deviation of costs per ruble of marketable output from the plan is determined by comparing lines 9 and 7: 81.00 - 81.40 = -0.4 kopecks, i.e., the actual costs were lower than those approved by the plan. Let us analyze the influence of each of the 4 above factors on this deviation.

    Influence structural changes in the product is determined by the following formula (rows 8 and 7 of Table 2.1 are compared):

    Thus, changes in the range of manufactured products led to increase costs per ruble of marketable products by 0.98 kopecks. (82.38 - 81.40).

    Influence changes in the level of costs for the production of individual products in the composition of products is determined by the formula (difference of lines 10 and 8 of Table 2.1):

    that is, 79.46 - 82.38 \u003d -2.92 kopecks. The resulting change in cost due to this factor is net savings, achieved as a result of reducing the cost of material resources, using more advanced equipment and technology, and increasing labor productivity.

    Highlight Influence changes in prices and tariffs for consumed material resources you can use the formula

    or by comparing terms 11 and 10 of the table: 81.45 - 79.46 = 1.99 kop. The increase in average prices and tariffs for resources has led to increase indicator of costs per ruble of marketable products by 1.99 kopecks.

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

    The resulting deviation indicates decline costs for 0.45 kopecks. (81.00 - 81.45) due to an increase in the average selling prices set by the enterprise in the reporting period for its products.

    According to the results of the reporting period, the plan to reduce costs per ruble of marketable products was significantly overfulfilled (instead of reducing costs according to the plan by 0.5 kopecks, they were actually reduced by 0.9 kopecks). After analyzing the impact of all 4 factors on this change, it turned out that the reduction in costs mainly falls on net savings, i.e., savings in the level of costs for the production of individual products. This is positive. However, the overall savings could have been much larger were it not for the negative impact of 2 other factors. The company needs to pay special attention to the range of products, and, if possible, take a more responsible approach to the choice of suppliers of material resources, since it is these factors (a structural shift in products and an increase in prices for consumed resources) that have influenced the increase in costs.

    § 3. Analysis of the impact on the cost of direct material
    costs.

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

    • identification and measurement of the influence of individual groups of factors on the deviation of costs from the plan and their change compared to previous periods;
    • identification of reserves for saving material costs and ways to mobilize them.

    When studying the causes of deviations in the level of material costs from the planned, previous period and other bases of comparison, these reasons are conditionally called factors. prices, rates and replacements. Price factors mean not only a change in the price of raw materials, but also a change in transportation and procurement costs. The norm factor reflects not only the change in the consumption rates themselves, but also the deviation of the actual consumption per unit of output (specific consumption) from the norms. The replacement factor is understood, in addition to the impact of the complete replacement of some types of material assets with others, a change in their content in mixtures (recipes) and the content of useful substances in them (especially common in the food industry).

    The methods of analysis with the allocation of these groups of factors are the same for all items of material costs, that is, for raw materials and basic materials, fuel, purchased semi-finished products and components. (These techniques will be discussed below using the basic materials as an example.)

    Price factor, i.e. a group of factors that determine procurement cost of materials consists of the cost of the materials themselves at the prices of suppliers and transportation and procurement costs(TZR).

    To determine the impact of changes in the level of TZR (after adjusting them for changes in tariffs) on the procurement cost of materials, it is necessary to have data on their percentage relative to the cost of harvested materials and fuel. The data necessary for this can be obtained from the analytical accounting for the account "Materials".

    At the analyzed enterprise, the TZR was planned in the amount of 4% of the cost of materials at supplier prices. Thus, the procurement cost of materials amounted to 104% of the cost of materials at supplier prices. The actual average level of TZR reached 5%. The overrun was 1% (105% - 104%). Having the actual procurement cost of the materials used 39365 thousand rubles. (see table. 1.2), the cost overrun for the TZR is determined as follows:

    i.e., the cost of the materials used turned out to be 375 thousand rubles. more due to the excess of the actual percentage of TZR of the planned value.

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

    Below is an analysis of the deviation of the consumption of materials from the planned one in the context of the influence of factors of norms, prices and replacement.

    Table 3.1 (see next page) provides a breakdown of material costs for refrigerator costing. To facilitate calculations, a recalculated target indicator (column 7) is entered into the table, representing the product of the actual amount of material used by its planned procurement cost (conditionally called the price).

    First of all, they find the total deviation, i.e., the difference between the amounts of costs according to the report and according to the plan (see Table 3.1, gr. 6–gr. 5).

    To measure the impact of a change in the specific consumption of materials on the amount of material costs, the value of the recalculated indicator is compared with the planned amount of costs for each line. The difference shows the deviation due to the norms (column 7–column 5).

    The impact of the price factor is measured by comparing the same actual amount of materials used in two estimates - actual and planned prices, i.e. as a result of subtracting the recalculated indicator from the actual cost amount (column 6–column 7).

    It remains to determine the impact of the substitution. The result of the replacement is determined by comparing the planned cost of the actually used set of materials with the planned one.

    In this example, the actual set of materials consists of 2 components instead of 3 according to the plan. The changes are caused by the non-fulfillment of the plan for the supply of brass, which was partially replaced by aluminum and synthetic materials.

    Table 3.1. Material cost analysis.

    Name of calculation groups of materials, purchased semi-finished products and components Consumption, kg Price per kg, thousand rubles Amount thousand rubles Deviation from the plan (+,-), thousand rubles
    plan report plan report plan (column 1x gr.3) report (column 2 x gr.4) recalculated target indicator (column 2 x colum 3) total (column 6-column 5) including through
    norms (group 7-group 5) prices (group 6-group 7) substitutions
    A 1 2 3 4 5 6 7 8 9 10 11
    Raw materials and main materials:
    Sheet steel 32,0 35,0 3,0 3,2 96,0 112,0 105,0 +16,0 +9,0 +7,0 ---
    Tin 1,2 1,1 18,0 18,4 21,6 20,2 19,8 -1,4 -1,8 +0,4 ---
    Synthetic materials X X X X 124,0 131,0 131,0
    Aluminum 3,0 8,0 5,1 5,9 15,3 47,2 40,8 -10,0 --- +6,4 -16,4
    Brass 5,0 2,0 16,3 16,3 81,5 32,6 32,6
    Other base materials X X X X 150,0 152,0 152,0 +2,0 +2,0 --- ---
    TOTAL BASIC MATERIALS 488,4 495,0 481,2 +6,6 +9,2 +13,8 -16,4

    In the columns of the table reserved for the recalculated indicator, the actually used set of materials is recorded, but at the planned procurement cost, for a total of 204.4 thousand rubles. (131.0+40.8+32.6) instead of 220.8 thousand rubles. (124+15.3+81.5) according to the plan. Consequently, the cost reduction due to the replacement amounted to 16.4 thousand rubles. with a simultaneous increase in the procurement cost of spent aluminum by 6.4 thousand rubles. (price factor). The total savings on replaced materials amounted to 10 thousand rubles.

    According to the results of the deviations obtained in Table 3.1, it can be seen that the total cost of basic materials for the production of one refrigerator increased by 6.6 thousand rubles. This was the result of an increase in prices for materials (+13.8 thousand rubles) and an increase in their consumption rates (+9.2 thousand rubles), and only the replacement made had an impact in the direction of saving material costs (-16.4 thousand rubles). However, the replacement was made due to a supply failure, that is, it was not planned in advance, which indicates either the enterprise's omissions in planning the consumption of certain materials for individual components of the refrigerator, or a decrease in the quality of the product as a result of a forced replacement.

    In terms of the actual production of refrigerators reserve for cost reduction through savings on material costs is (thousand rubles):

    due to the norms of 11.0 t. * 61 pieces = 671.0 t.

    due to prices 13.8 tr. * 61 pieces = 841.8 t.

    due to the replacement of 0.0 t.(because there is no overspending)

    Total 1512.8 tr.

    § 4. Analysis of the impact on the cost of labor costs.

    Wages are one of the most important elements of the cost of production; its share is especially large in most branches of the extractive industry, as well as in mechanical engineering. In the cost of production, only the wages of production workers stand out as an independent item. The salary of other categories of industrial and production personnel is included in the composition of complex cost items, as well as transport and procurement costs. The wages of workers employed in auxiliary industries are included in the cost of steam, water, electricity and affect the cost of marketable products through those complex items that include the consumption of steam, water and energy.

    The wages of pieceworkers and the bonuses paid out of the wage fund directly or indirectly depend on the fulfillment of the production plan (bonuses paid out of the consumption fund do not affect the wage fund). Other components of the payroll depend on the number of employees, tariff rates and official salaries, that is, they are influenced by many general factors. Therefore, the analysis of wages is carried out in 2 directions: 1) analysis of the wage fund as an element of production costs; 2) analysis of wages in the context of individual costing items, primarily an independent item - the wages of production workers.

    Only after the general factors that caused deviations in the wage fund of certain categories of workers have been identified, is it determined to what extent they have affected different items of production costs.

    Before starting the analysis of the use of the payroll fund, it is important to analyze the validity of its planned value. The specific methodology for such an analysis will depend on the method of planning the payroll adopted at the enterprise. In addition, when planning the wage fund and monitoring its spending, it is imperative to verify compliance with the planned ratio between the growth rates of average earnings (including payments from the consumption fund) and labor productivity.

    The influence of the use of the wage fund of industrial and production personnel on the cost of production. The cost of production includes all payments to employees of industrial and production personnel. The salary fund for non-industrial personnel (canteens, clubs, pioneer camps, etc.) is not included in the cost of industrial production.

    The absolute overspending of the wage fund of industrial and production personnel does not entail an increase in the cost if the percentage of excess growth in the volume of production is higher than the wage fund, since in this case the costs per ruble of production are reduced compared to the planned level.

    Overfulfillment of the plan in terms of production volume must be accompanied by relative savings in the wage fund and above-plan cost reduction, because in this case only payments to pieceworkers and bonuses increase, and the time wage does not change. The greater the share of time wages in the total wage fund, the greater (ceteris paribus) and the savings achieved.

    In order to determine the full value of the relative savings or overspending of the wage fund and their impact on the cost price, it is necessary to proceed from the ratio of the growth rates of the wage fund and products. This ratio is equal to the ratio of the growth rate of labor productivity and the average wage.

    The fact is that labor productivity, measured by average output per worker, is the quotient of dividing output (Q) by the average number of workers (R), and the average wage is the quotient of dividing the wage fund (Fz) by the same average number of employees. The ratio of the growth rates of these fractions is equal to the ratio of the rates of change of the numerators of the fractions - the volume of production and the wage fund:

    Determining the impact of the actual ratio of the growth rate of labor productivity and wages on the cost of output. One of the most important factors in reducing costs is the outpacing of the growth rate of labor productivity over the growth rate of average wages.

    The calculation of the change in the wage fund (D Ф h) under the influence of an increase in the average annual output and the average annual salary of one worker or worker is carried out according to the formula

    , where

    F zP - planned salary fund, thousand rubles.

    З% and W% - the growth rate, respectively, of the average annual salary of 1 worker and the average annual labor productivity compared to the plan,%

    Substitute the data in Table 4.1 into the formula.

    Now it is necessary to determine what part of the savings is reflected in the cost of production. To do this, the savings amount is multiplied by the ratio production cost of actual output to the sum production costs:

    Thus, due to the outpacing above-planned growth in labor productivity, the cost of wages, included in the cost of production, decreased by 313.1 thousand rubles.

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

    Analysis of the composition of the payroll. Relative savings (or overspending) characterize the use of the payroll as a whole. In order to identify reserves for an additional reduction in wages per ruble of marketable output, it is necessary to first identify reserves for further growth in labor productivity and savings in average wages, primarily by eliminating unproductive payments and unjustified wage increases for certain categories of industrial and production personnel.

    For this purpose, the composition of the wage fund of workers is analyzed and unproductive payments, grouped under 3 following items:

      1. Additional payment to pieceworkers in connection with a change in working conditions;
      2. Overtime pay;
      3. Payment for downtime.

    It is not required to calculate separately unproductive payments for marriage, since the amount under the item "Losses from marriage" is fully taken into account in the consolidated calculation of cost reduction reserves.

    Reserves for reducing payments for maintenance staff payroll are identified by analyzing deviations from the headcount plan and the average salary per employee of each category of personnel and determining the impact of these deviations on wage costs.

    Overspending of the salary fund due to the maintenance of an excess number of all categories of service personnel should be attributed to non-production costs, and its elimination should be considered a reserve for cost reduction.

    Deviation from the average salary plan can be caused by:

      • an increase or decrease in the proportion of higher-paid workers in the total number of the corresponding category. (In case of understaffing, such a deviation is inevitable and is not considered an overrun);
      • violation of the established salaries (the overexpenditure of the fund caused by this is an unacceptable non-productive expense);
      • over-scheduled overfulfillment of production standards and over-scheduled payment of bonuses included in the salary fund (good reasons), incorrect billing of work, unproductive payments and other shortcomings affecting the average salary (unjustified reasons).

    The impact of a change in the number of employees on the payroll is determined by multiplying the deviation from the plan for the number of employees (DN) by the planned average salary (З p), and the effect of the deviation from the average annual salary plan (D З) is determined by multiplying this deviation by the actual number of employees (N f) for certain categories of personnel (absolute difference method):

    Analysis of the wages of production workers. The wages of production workers are allocated in the calculation as an independent article. A detailed analysis of this part of the fund is carried out for the most important products in those industries where the wages of production workers play a significant role in the formation of the cost of production and where, therefore, a special section of the calculation provides for the decoding of the article “Basic and additional wages”.

    Data on the expenditure of the wage fund of production workers are shown in table 4.2.

    Table 4.2. Analysis of the wages of production workers.

    Products Unit Issue for Wages in marketable products, thousand rubles. Wages in the cost of a unit of production, thousand rubles.
    March according to plan actually deviations (+,-) (column 5-column 4) according to plan (column 4:column 3) in fact (column 5:column 3) deviations (column 8-column 7)
    1 2 3 4 5 6 7 8 9
    A PC. 730 9839,7 9783,1 -56,6 13,48 13,40 -0,08
    B PC. 643 5412,0 5314,0 -98,0 8,42 8,26 -0,15
    V PC. 40 661,2 674,9 +13,7 16,53 16,87 +0,34
    Other products tyb.rub. 44,5 57,0 +12,5
    Total 15957,4 15829,0 -128,4

    It can be seen from the table that the actual cost of wages for workers turned out to be lower than the planned value by 128.4 thousand rubles. The savings were achieved by reducing wages for products A and B. At the same time, for product C and other products, the wages of production workers exceeded the plan (by 0.34 thousand rubles per unit of product C and by 12.5 thousand rubles for all other products).

    Next, it is necessary to analyze the deviation in the expenditure of the wage fund of workers as a result of a change laboriousness products. Reducing labor intensity provides savings in wages and increased productivity.

    Table 4.3 presents the necessary data to determine the impact of labor intensity and hourly rates on wages for product B.

    Table 4.3. Analysis of the influence of labor intensity.

    Indicators Notation Plan Fact Deviations from the plan (+,-)
    Number of units of product B, pcs. q 643 643 --
    Labor intensity of a unit of product B, labor hours Q 1,20 1,18 -0,02
    Hourly rate, rub. L 7014 7004 -10
    The amount of wages, thousand rubles U 5412,0 5314,0 -98,0

    The influence of each of the factors was:

    a) the impact of labor intensity

    b) the impact of changing the hourly rate

    Thus, the cost of wages for product B decreased by 98.0 thousand rubles. At the same time, due to a decrease in the labor intensity of manufacturing products by 0.02 standard hours, wage costs decreased by 90.2 thousand rubles, and due to a change in the hourly rate by 10 rubles. expenses decreased by 7.8 thousand rubles.

    It is advisable to carry out similar calculations for all manufactured products.

    Another important reason for the deviations of the actual wages of production workers from the planned ones are deviations from the established technology, recorded by special accounting documents - additional pay sheets, which are grouped according to the places of detection, reasons and perpetrators.

    § 5. Analysis of complex cost items.

    A complex cost is a cost that consists of several elements. As part of the cost, the following groups of complex expenses are distinguished: expenses for the preparation and development of the production of new types of products; production maintenance and management costs (they include three items - expenses for the maintenance and operation of equipment, workshop expenses, general factory (general) expenses); losses from marriage; other production expenses; non-manufacturing (commercial) expenses.

    Each article of complex costs includes costs of various economic nature and purpose. In accounting, they are detailed into more fractional positions that combine expenses of the same purpose. Therefore, the deviation from the cost estimate is determined not by the article as a whole, but by the individual items included in it. Then the sums exceeding the plan for one position and savings for others are calculated separately. When evaluating the changes obtained, it is necessary to take into account the dependence of individual costs on the plan in terms of production volume and number of employees, as well as on other production conditions.

    On the basis of dependence on the volume of production, expenses are divided into those that do not depend on the degree of implementation of the plan - conditionally permanent and dependent - variables. Variable costs can also be subdivided into conditionally proportional, which, when the plan is overfulfilled in terms of output, increase almost in full accordance with the percentage of this plan, and digressive, whose growth to some extent lags behind the above-planned growth in output.

    According to studies, with minor deviations in the volume of production from the plan (within ± 5%), shop and general factory costs remain unchanged.

    Expenses for the maintenance and operation of equipment increase when the plan is exceeded in terms of production volume, but not proportionally, but digressively, and the rate of their growth depends on the factors that caused the excess production growth. Of the individual components of these costs, the item “Depreciation of low-value and quickly wearing tools and devices” increases or decreases almost in proportion to the implementation of the plan in terms of production volume. At the same time, expenses under the item “Depreciation of equipment and vehicles” remain unchanged.

    The items “Other production expenses” and “Non-production (commercial) expenses” are also variables.

    Due to the lack of certain coefficients that determine the permissible increase in the variable part of complex costs with an above-planned increase in production volume, in practice, when analyzing complex cost items, variable costs are recalculated by the percentage of the plan for output, and conditionally fixed costs are limited to the budget. However, in no single item of complex costs should the deviations increase in proportion to the change in the volume of production: in all cases, relative savings should be achieved.

    According to the possibilities of the impact of the enterprise itself, deviations - both overspending and savings - are divided into dependent and independent From him.

    By the nature of the reasons that caused the deviations, they differ: savings, which are and are not the merit of the enterprise; overspending, unjustified and justified, which is not considered the fault of the enterprise.

    5.1. Analysis of production maintenance and management costs.

    The analysis of the costs of production maintenance and management begins with the study of the dynamics of their absolute amounts and their share in standard net production.

    The study of the dynamics of the absolute amounts of expenses is carried out from the point of view of determining the impact on their change of measures to strengthen the savings regime, improve the maintenance of production and its management. Studying the dynamics of expenses is also important for checking the validity of the planned growth or reduction of individual items and expenses. The planned change in their amounts should follow from the envisaged change in the number of maintenance and management personnel, the growth of the organizational and technical level of the enterprise and other business conditions that affect the size of the relevant expense items.

    Tab. 5.1. Analysis of the dynamics of costs for production maintenance and management.

    Indicators Prior year Reporting year
    thousand roubles. to net products, % plan actually
    thousand roubles. to net products, % thousand roubles. to net products, %
    Regulatory clean products 64764 100,0% 70800 100,0% 69844 100,0%
    Costs for the maintenance and operation of equipment 11001 17,0% 10716 15,1% 10329 14,8%
    shop expenses 12125 18,7% 13170 18,6% 12873 18,4%
    Plant-wide costs 17000 26,2% 18420 26,0% 18515 26,5%
    TOTAL production maintenance and management costs 40126 62,0% 42306 59,8% 41717 59,7%

    Analyzing the data in Table 5.1, we can say that a decrease in the level of costs with an increase in their absolute amount indicates a lagging behind the growth of costs from the growth rate of production volumes, which leads to a decrease in cost. The growth in production volume over the compared two years led to a relative reduction in the level of production maintenance and management costs, despite a slight increase in the absolute amount of workshop and especially general factory costs. However, it is necessary to find out the reasons for the underfulfillment of the plan for shop expenses, since savings could be achieved due to non-fulfillment of labor protection measures, experiments and research, reduction of current repairs of buildings and structures, etc.

    The comparison made allows us to establish only a general trend in changes in costs. The individual cost items included in them depend on many factors. It is possible to identify reserves for their savings only on the basis of a detailed study of the dynamics and deviations from the plan for each article separately. At the same time, it should be borne in mind that, by their nature, the costs of maintaining and operating equipment, in contrast to shop and general factory costs, are variable. Therefore, when analyzing them, it is necessary to take into account that these costs change approximately in proportion to the change in the volume of production. Therefore, the actual costs in this case must be compared not only with the plan for the approved production volume, but also with the recalculated estimate (table 5.2).

    Table 5.2. Itemized analysis of the costs of maintenance and operation of equipment.
    Name of articles According to the plan, thousand rubles Plan in terms of actual output, thousand rubles. In fact, thousand rubles. Deviations (+,-) (column 3-column 2), thousand rubles
    A 1 2 3 4
    Depreciation of equipment and vehicles* 2270 2270 2278 +8
    Equipment operation 1810 1786 1663 -123
    Maintenance of equipment and vehicles 1971 1944 1938 -6
    Intra-factory movement of goods 755 745 867 +122
    Isos of low-value and quick-wearing tools and devices 1693 1670 1357 -313
    other expenses 2217 2187 2226 +39
    Total expenses for the maintenance and operation of machinery and equipment for the reporting period 10716 10602 10329 -273
    * Depreciation charges are not recalculated, as they do not depend on the volume of production.

    The data in the table show that the actual expenses for the maintenance and operation of equipment turned out to be 273 thousand rubles, or 2.6%, compared with the plan, adjusted for changes in output (in this case, there was a decrease in output by 1.4% against the planned one). At the same time, significant deviations from the plan are observed for individual items, so it is necessary to establish specific reasons for savings or overspending on these items. (Probably, large deviations were the result of unreasonable planning of these items of expenditure.)

    Analysis of the costs of preparation and development of production. The main part of this item of expenditure is related to the development of new types of products and new technological processes and the preparation of the industrial production of these products. In addition, this item in the extractive industry reflects the costs of mining preparation work. All actual costs for these purposes from the beginning are taken into account as part of deferred expenses, and then are written off gradually to the cost of production based on the planned period for their full reimbursement and the planned volume of output in this period.

    Expenses for the preparation and development of production are divided into items related to individual production stages. In the process of analysis, it is necessary to establish for which items of the estimate overexpenditures were allowed and their reasons, whether additional savings were obtained as a result of non-fulfillment of the pre-production plan or its less thorough implementation, which may subsequently lead to a decrease in the effectiveness of the introduction of new equipment and technology. Cost overruns can be justified if they are offset by an increase in the economic effect of the long-term introduction of a new facility into production and operation.

    Scrap Loss Analysis. This item of expenditure is planned as an exception only in industries where it is impossible to completely prevent such losses due to hidden defects in raw materials and materials that cause marriage during their processing, and for other unrecoverable reasons. However, in practice, in most enterprises there are losses from marriage, and their elimination or at least a decrease is a significant reserve for reducing the cost of production.

    The analysis of losses from marriage usually begins with a comparison of the general data on the level of marriage for the corresponding data for the previous period, and in enterprises where the marriage is planned, with the planned level.

    Then the analysis is detailed by the place of marriage formation (in which production units of the association and in which workshops), by the reasons (factors) of its occurrence, by the perpetrators. The degree of compensation for losses from marriage by the perpetrators is considered.

    It is necessary to study the dynamics of the ratio of costs for the final marriage and the correction of the marriage. The higher the specific gravity of the final marriage, the worse is the interoperational and intershop quality control of parts and semi-finished products at the enterprise.

    non-manufacturing expenses. These include all costs for packaging, its delivery to the destination station, loading, as well as other distribution costs. These costs depend on the volume of shipped products, that is, they are variable. Adjustment of estimates for them should be carried out based on changes natural volume of shipment, since the cost of packaging and shipping is proportional to the weight and dimensions of the product, and not their cost.

    When calculating the reserves for reducing non-production costs, one should strive to identify as fully as possible overspending on certain types of these costs, not allowing them to be balanced with savings in costs for other purposes.

    Annex 1. Estimated data for table 2.1 "Costs per ruble of marketable products".

    product name Number of products (products), pcs. Unit cost of a product, thousand rubles Wholesale unit price, thousand rubles Change prices and tariffs for mater. Estimated indicators for table 2.1. "Costs per ruble of marketable products", thousand rubles.
    according to the plan qp actual qph according to plan Sp actual Sph according to plan Cp actual Cph res-sy, thousand rubles S qpSp S qfSp S qphSph S qfS "f * S qpCp S qfCp S qphCph
    A vacuum cleaner 63 60 1013 999 1267 1313 +34 63819 60780 59940 57900 79821 76020 78780
    Refrigerator 61 61 1903 1911 2199 2199 +41 116083 116083 116571 114070 134139 134139 134139
    Coffee maker 95 35 113 108 177 180 -2 10735 3955 3780 3850 16815 6195 6300
    Iron 114 128 78 65 94 107 +3 8892 9984 8320 7936 10716 12032 13696
    Telephone 175 153 23 23 49 28 -1 4025 3519 3519 3672 8575 7497 4284
    Total: 508 437 203554 194321 192130 187428 250066 235883 237199
    * S "f - the actual cost of a unit of product, adjusted for changes in prices and tariffs for material resources compared to their planned value (S "f \u003d Sf - changes in prices and tariffs).
    1. Basic provisions for planning, recording and calculating the cost of production at industrial enterprises (approved by the USSR State Planning Committee, the USSR Ministry of Finance, the USSR State Committee for Prices, the USSR Central Statistical Administration on July 20, 1970).
    2. Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits (approved by Decree of the Government of the Russian Federation of August 5, 1992 No. 552 ; with amendments and additions approved by the Government of the Russian Federation of July 1, 1995 No. 661 and November 20, 1995 No. 1133).
    3. Analysis of financial and economic activity of enterprises. Ed. L. Korotkov and R. Medvedev. - M.: Gosfinizdat, 1963 - 357p.
    4. Analysis of economic activity in industry: Textbook / L.A. Bogdanovskaya, G.G. Vinogorov, O.F. Migun and others: Under the general. ed. IN AND. Strazhev. - Minsk: High. school, 1995. - 363 p.
    5. Business Analysis Course. Ed. prof. S. K. Tatura and prof. A. D. Sheremeta. - M.: "Economics", 1974 - 399s.
    6. Course of economic analysis: Proc. for economy specialist. universities. Ed. M. I. Bakanova, A. D. Sheremeta. - M.: Finance and statistics, 1984 - 412s.
    7. Methods of economic analysis of the activity of a production association. Ed. A. I. Buzhinsky and A. D. Sheremet. - M.: Finance, 1978 - 224p.
    8. Theory of analysis of economic activity: Textbook. - 2nd ed., revised. and additional - M.: Finance and statistics, 1987. - 287 p.
    9. Sheremet A.D., Saifulin R.S. Methods of complex analysis of economic activity. - M.: "Economics", 1980 - 232s.
    10. Economic analysis of economic activity. Ed. A. D. Sheremeta - M.: "Economics", 1979 - 373 p.
    11. Economic analysis of economic activities of enterprises and associations: Textbook / Ed. S. B. Barngolts and G. M. Tatsia. - 3rd ed. revised and additional - M.: Finance and statistics, 1986 - 407p.

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