Methodology for factor analysis of production costs. Factor analysis of production costs: what is Factor analysis of production costs

Analysis of the cost of products, works and services is extremely important. It allows you to identify trends in the change in this indicator, the fulfillment of the plan according to its level, to determine the influence of factors on its growth and, on this basis, to assess the work of society in using the opportunities and to establish reserves for reducing the cost of production.

Cost analysis is carried out in the following areas:

a). analysis of the dynamics and structure of generalizing cost indicators;

b). cost analysis for 1 ruble of marketable products;

v). analysis of the cost of the most important products;

G). analysis of direct material costs;

e). analysis of labor costs;

e). analysis of indirect costs.

Let's consider the cost analysis in these areas in more detail.

Analysis of the dynamics and structure of generalizing indicators of the cost and factors of its change begins with the analysis of the dynamics of the cost of all marketable products. In this case, the actual costs are compared with the planned costs or with the costs of the base period. In the process of analysis, it is revealed for which cost items the largest cost overruns occurred and how this change influenced the change in the total amount of variable and fixed costs.

The total cost (Z total) may change due to the volume of production as a whole for the enterprise (VPP), its structure (UD i), the level of variable costs per unit of production (B i) and the amount of fixed costs (A).

The total cost is determined by formula 1.

The procedure for conducting factor analysis is presented in table 1.2.

Table 1.2 - initial data for factor analysis of the total costs of production and sales of products.

Table 1.2

The next stage in the cost analysis is to study changes in the structure of production costs for the reporting period. The analysis of the cost structure is carried out by comparing the specific weights of individual elements with the plan and in dynamics.

Using structure indicators, the impact of each item on the amount of absolute and relative savings or cost overruns is considered. Analysis of the cost structure allows us to assess the material consumption, labor intensity, energy consumption of products, to find out the nature of their changes and the impact on the cost of production. To assess the impact of each cost item on the cost of 1 rub. of commercial products, the level of costs is calculated for each item and element of costs, the reasons for deviations are studied.

Analysis of the dynamics and implementation of the plan in terms of the structure and level of costs allows you to respond in a timely manner to deviations from the planned, standard cost indicators, to make specific management decisions to eliminate or agree on them.

Analysis of the cost per ruble of marketable products (cost estimates).

In most branches of industry, the cost target is approved by the enterprise in the form of a marginal level of costs per ruble of marketable output. 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 the quotient of dividing the total cost of all marketable products by its value in the wholesale prices of the enterprise. This is the most generalized indicator of the cost of production, expressing its direct relationship with profit. Its advantages can also be attributed to its dynamism and broad comparability.

Cost level for 1 rub. marketable product is determined by the following formula (2):

where TP is the total volume of marketable products.

With a change in the volume and structure of marketable products, there is an increase in the share of some and a decrease in the share of other types of products. Because the cost per ruble of marketable products for each of these products is different, with an increase in the proportion of those products whose costs per ruble are lower than for all marketable products, the value of costs per ruble of all marketable products will decrease against the plan. And, conversely, with a decrease in the share of those products for which the cost per ruble of marketable output is higher than for all marketable output, the value of the cost per ruble of all marketable output will rise against the plan.

A change in the cost of marketable output leads to a directly proportional change in the cost per ruble of marketable output: the lower the total cost of all marketable output, the lower the cost per ruble of marketable output, and vice versa.

Direct influence on the change in the level of costs for 1 rub. marketable products are provided by factors that are in direct functional connection with it: a change in the volume of output, its structure, a change in the level of prices for products, a change in the level of unit variable costs, a change in the amount of fixed costs. Scheme of the factorial system of costs per 1 rub. marketable products are shown in Figure 1.

Figure 1.1

Influence of factors of the first level on the change in costs by 1 rub. marketable products are calculated by the method of chain substitutions according to table 1 and according to data on the output of marketable products.

Commercial products:

1) according to plan:

2) in fact, with a planned structure and planned prices:

3) actually at the prices of the plan:

4) actually at actual prices:

If the cost of 1 rub. marketable products (U3) shall be presented in the form:

then the analysis is carried out by the method of chain substitutions.

When using the method of chain substitutions, the indicators are constantly replaced from the basic level to the reporting level and, by recalculation, conditional indicators are obtained. In each substitution, only one factor is variable, first quantitative and then qualitative indicators are replaced. To establish how the factors of the first level influenced the change in the amount of profit, absolute cost increases by 1 ruble are required. marketable output at the expense of each factor multiplied by the actual sales volume, expressed in planned prices (see table 1.2).

Table 1.2 Procedure for calculating the influence of factors on the change in the amount of profit

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

Analysis of the cost of the most important products.

For a deeper study of the reasons for the change in the cost, they analyze the accounting estimates for individual products, compare the actual level of costs per unit of production (Z i) with the planned and data from previous years as a whole and by cost items.

The analysis is carried out by the method of chain substitutions based on the formula for the cost of a unit of production.

The analysis of the influence of factors on the change in the cost of the product is carried out according to formulas 9-12.

The total change in the unit cost is determined based on Formula 13.

Including due to changes in the following indicators:

1) volume of production:

2) the amount of fixed costs:

3) the amount of unit variable costs:

Then they study in more detail the cost of marketable products for each cost item, for which the actual data are compared with planned and data for past periods.

Each type of product is studied in a similar way. The identified deviations are the subject of factor analysis.

Analysis of direct material costs.

As a rule, the largest share in the cost price industrial products take up the cost of raw materials and supplies. The system of factors influencing direct material costs is shown in Figure 1.2.

The general formula for factor analysis is:

Figure 1.2 Block diagram of the factorial system of material costs

The calculation of the influence of factors is carried out by the method of chain substitutions. To do this, it is necessary to recalculate the costs of manufacturing products:

1) according to plan:

2) according to the plan, recalculated for the actual volume of production:

3) according to planned rates and planned prices for the actual output of products:

4) actually at planned prices:

5) in fact:

The amount of material costs for the production of individual products depends on the same factors, except for the structure of product production:

where SD i is the specific consumption of the i-th material;

CM i is the average price of the i-th material.

The consumption of materials per unit of product depends on the quality of raw materials, the replacement of one type of material with another, changes in the formulation of raw materials, equipment, technology and organization of production, qualifications of workers, waste of raw materials, the number of rejects, etc. the account of changes in the specific consumption of materials is calculated according to the formula 24.

The level of the average price of materials depends on the markets of raw materials, the selling price of the supplier, the intragroup structure of material resources, the level of transportation and procurement costs, the quality of raw materials, etc. To find out how, due to each of the factors, the total amount of material costs has changed, we will use the formula 25.

where CMi is the change in the average price of the i-th type or group of materials due to a factor.

As a result of replacing one material with another, not only the amount of consumed materials per unit of production changes, but also their cost. To establish how the material costs per unit of product have changed in this regard, the difference between the consumption rate of the replacement material (SD 1) and the consumption rate of the replaced material (SD 0) must be multiplied by the price of the replaced material (C 0), and the difference between the price of the replacement material (C 1) and the price of the replaced material (C 0) - for the rate of consumption of the substitute material (UR 1), and the results obtained are summed up (formulas 26 and 27).

Calculations are carried out for each type of product on the basis of planned and reported calculations with the subsequent generalization of the results obtained as a whole for the enterprise.

Analysis of direct labor costs.

The amount of direct wages is determined by a number of factors (see figure 1.3).

Therefore, the general formula for determining the amount of wages is as follows (formula 28):

To calculate the influence of the factors presented in the diagram, it is necessary to calculate the amount of direct wages, rubles:

1) according to plan:

Figure 1.3 Scheme of the factorial system of wages for production

2) according to plan:

3) according to the plan, recalculated for the actual output of products with its planned structure:

where K TP is the coefficient of output of marketable products, this is the quotient of dividing the volume of products produced according to fact and plan (K TP = VPP f / VPP PL).

The coefficient of output of marketable products (K tp) shows the fulfillment of the plan in fact in conditional physical terms: if K tp 1 - the plan is fulfilled; K tp 1 - the plan is not fulfilled.

4) according to the planned level of costs for the actual output of products:

5) in fact, at the planned level of remuneration:

6) actually:

Based on the data, the analysis can be carried out by the method of chain substitutions.

The salary for the production of individual products depends on the same factors. The factor of the structure of production of products does not affect this indicator (see Formula 35):

Analysis of indirect costs.

Indirect costs in the cost of production are represented by the following complex items: expenses for the maintenance and operation of equipment, general production and general business expenses, selling expenses. The analysis of these costs is carried out by comparing their actual value per 1 ruble. marketable products in dynamics for 5-10 years, as well as with the planned level of the reporting period. Such a comparison shows how their share in the cost of marketable products has changed in dynamics and in comparison with the plan, and what is the trend - growth or decline. In the process of subsequent analysis, the reasons for the absolute and relative changes in costs are determined. By their composition, these are complex articles, consisting of several elements.

Expenses for the maintenance and operation of machinery and equipment (RSEO) include the depreciation of machinery and equipment, the cost of their maintenance, operating costs, expenses for the intra-plant movement of goods, wear and tear of MBE, etc. Some types of costs (for example, depreciation) do not depend on the volume of production products and are conditionally constant. Others are fully or partially dependent on its change and are conditionally variable. The degree of their dependence on the volume of production is established with the help of coefficients, the value of which is determined empirically, or with the help of correlation analysis on a large set of data on the volume of production and the sum of these costs.

Analysis of shop floor and general operating costs is of great importance, since they occupy a large share in the cost of production. These costs are also divided into conditionally fixed and conditionally variable, and the latter are adjusted for the percentage of the plan for the production of marketable products. The actual data is compared with the planned overhead.

Accounting data is used to analyze shop and general plant costs by cost item. For each article, the absolute and relative deviations from the plan and their reasons are identified (see table 1.3).

Table 1.3 Factors of change in general production and general expenses

Expenditure item	Cost change factor	Calculation formula
Wages of employees of the administrative apparatus (WG)	Number of personnel (H), average wage per employee (OT)
Depreciation (A); Costs for lighting, heating, water supply, etc. (MoH)	The initial cost of fixed assets (OS), depreciation rate (Ha), resource consumption rate (H), service tariff (C 1)
Maintenance costs, tests (Zr)	The volume of work (V), the average cost of a unit of work (C 2)
	Number of machines (K), average cost of maintaining one machine (W)
Travel expenses (QC)	The number of business trips (K 1), the average duration of a business trip (D), the average cost of one day of a business trip (C 3)
Downtime payment (salary)	The number of man-days of downtime (K 3), the level of payment for one day of downtime (OT 1)
Taxes and levies attributed to the cost price (Zn)	Taxable base (B), tax interest rate (C)
Labor protection costs (Zo)	Volume of planned activities (V), average cost of the event (C 4)

When checking the fulfillment of the estimate, the estimate of production costs is a planning document that reflects all the costs of the enterprise, due to the release of a certain volume of products and the performance of work and services of an industrial nature, both for its own divisions and for third-party customers. all the resulting savings cannot be attributed to the enterprise, as well as all the overruns allowed to be assessed negatively. Estimation of deviations between actual costs and estimates depends on what caused the savings or cost overruns for each cost item. In a number of cases, savings are associated with non-fulfillment of planned measures to improve working conditions, safety, invention, training and retraining of personnel, etc. Failure to fulfill these measures sometimes causes more damage to society than the amount of the resulting savings. In the process of analysis, non-productive costs, losses from mismanagement, which can be considered as unused reserves for reducing the cost of production, should be identified.

Unproductive costs should be considered losses from damage and shortage of raw materials (materials) and finished products, payment for downtime due to the fault of the enterprise, additional payments for this time and in connection with the use of workers in jobs requiring less skilled labor, the cost of energy and fuel consumed during the idle time of society and etc.

The analysis of overhead costs in the unit cost of a product is made taking into account the results obtained by analyzing them as a whole for the enterprise. These costs are allocated between the individual types of manufactured products in proportion to direct costs, excluding purchased materials or the wages of basic production workers.

The amount of general production costs per unit of production (CC) depends on the change:

The total amount of shop and general plant costs (Z c);

The amounts of direct costs, which are the basis for the distribution of indirect (LOI i);

The volume of production (VPP).

The amount of general business expenses is determined by the formula 36.

Selling expenses include the cost of shipping products to customers, the cost of containers and packaging materials, advertising, market research, etc.

Delivery costs depend on the distance to the destination, the weight of the goods, the mode of transport and the tariffs for the carriage of goods.

Loading and unloading costs may change due to changes in the weight of the shipped products and prices for loading and unloading one ton of products.

The costs of containers and packaging materials depend on their quantity and cost. Quantity, in turn, is related to the volume of products shipped and the rate of consumption of packaging materials per unit of production.

Saving on packaging materials is not always desirable, since beautiful, aesthetic, attractive and, most importantly, reliable packaging is one of the factors in increasing demand for products and increasing costs for this item is paid off by an increase in sales. The same can be said for the costs of advertising, market research and other marketing costs.

At the conclusion of the analysis of indirect costs, reserves for their possible reduction are calculated and specific recommendations for their use are developed.

The economic efficiency of production. The cost price reflects all aspects of the company's operating activities, accumulates the results of the use of all production resources. The financial results of the activities of any company, the rate of expanded reproduction and financial condition enterprises.

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

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

During factor analysis of cost it is necessary to consider the main factors involved in the formation of the cost (for example, a change in constant and variable costs, their share in the total cost, which will show their share), determine and analyze the main cost items: materials, energy, or labor resources by determining the share of each of the factors (for example, the predominance of the share of wages in the cost of production indicates the labor intensity of the process).

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

C i = 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 is the volume of production for the i-th product;
V i - variable costs for the i-th product.

To carry out a factor analysis of the cost of a product, fill in the table of initial data:

General change cost unit output 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 by the method of chain substitution.

C pl = F pl / Q pl + V pl

With conv1 = F pl / Q f + V pl

With conv2 = F f / Q f + V pl

C f = F f / Q f + V f

Cost change due to:

• volume of production = C conv1 - C pl = 255000/15478 + 44.9-60.84 = 0.54 rubles.
• the sum of fixed costs = С conv2 - С conv1 = (269600/15478 + 44.9) - (255000/15478 + 44.9) = 0.94 rubles.
• the sum of unit variable costs = C f - C conv2 = 72.02- (269600/15478 + 44.9) = 9.7 rubles.

Literature:

1. Titaeva A.V. Analysis of indicators of profitability 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 economic activity.- M .: INFRA, 2009.

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

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

As part of the cost of production, there are variable and conditionally fixed costs (costs). The value of variable costs changes with changes in the volume of products (works, services). Variables include material costs of production, as well as piecework wages of workers. The amount of conditionally fixed costs does not change when the volume of production (work, services) changes. Provisionally fixed costs include depreciation, rental of premises, time wages of administrative and managerial and maintenance personnel and other costs.

So, the task of the business plan for the cost of all marketable products has not been completed. The over-planned increase in the cost of production amounted to 58 thousand rubles, or 0.29% of the plan. This was due to comparable marketable products. (Comparable products are not new products that were already produced in the previous period, and therefore its release in the reporting period can be compared with the previous period).

Then it is necessary to establish how the plan for the cost of all marketable products has been fulfilled in the context of individual calculation items and determine which items are saving, and which are cost overruns. Let us present the corresponding data in Table 1.

Table 1. (thousand rubles)

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

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

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

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

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

Analysis of costs per 1 ruble of marketable products

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

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

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

Initial data for analysis.

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

Costs per 1 ruble of actually released marketable products:

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

Based on these data, we will determine the deviation of the actual costs per 1 ruble of marketable products in the prices that were in effect in the reporting year from the costs according to the plan. To do this, subtract line 1 from line 2b:

85,53 — 85,92 = - 0.39 kopecks.

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

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

85.23 - 85.92 = - 0.69 kopecks.

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

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

85.14 - 85.23 = -0.09 kopecks.

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

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

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

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

85.53 - 85.14 = + 0.39 kopecks.

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

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

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

Material cost analysis

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

The specific weight of material costs is about three quarters of the cost of production. Hence, it follows that saving material costs to a decisive extent ensures a decrease in production costs, which means an increase in profits and an increase in profitability.

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

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

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

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

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

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

Material consumption of products, which is the share of material costs in the price of products, is determined at the stage of product design. Directly in the process current activities enterprises, reducing the specific consumption of materials depends on reducing the amount of waste in the production process.

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

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

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

The main reasons for the change in the specific consumption of materials are:

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

2. Change the procurement cost per unit of material. Procurement cost of materials includes the following main elements:

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

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

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

94 - 50.4 - 98 = - 54.4 thousand rubles.

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

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

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

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

1.5 * 5.0 = 7.5 rubles.

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

0.2 * 11.5 = + 2.3 rubles.

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

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

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

• elimination of the causes of over-planned returnable waste of materials in the production process: 50.4 thousand rubles.
• reduction of transport and procurement costs to the planned level: 19 thousand rubles.
• implementation of organizational and technical measures aimed at saving raw materials and materials (the amount of the reserve is absent, since the planned measures have been fully implemented).

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

Payroll Cost Analysis

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

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

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

Table no. 18

(thousand roubles.)

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

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

6282.4 - 6790.0 = + 192.4 thousand rubles.

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

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

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

5560.0 - 5447.5 = + 112.5 thousand rubles.

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

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

Initial data:

Table 19

(thousand roubles.)

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

Change in the number of workers:

51 * 1610.3 = 82125.3 rubles.

Change in the average annual wage of one worker:

8.8 * 3434 = + 30 219.2 rubles.

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

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

Consequently, the overexpenditure on the wage bill of workers was formed mainly due to the increase in the number of workers. The growth in the average annual wage of one worker also influenced the formation of this cost overrun, but to a lesser extent.

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

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

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

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

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

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

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

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

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

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

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

101,6 — 101,2 * 0,33 = + 0,013 %

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

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

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

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

Analysis of production maintenance and management costs

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

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

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

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

The costs of maintaining and operating equipment are variable, i.e., they directly depend on changes in the volume of production. Therefore, the basic (as a rule, planned) amounts of these expenses should be preliminarily recalculated (adjusted) by the percentage of fulfillment of the production plan (102.4%). However, these costs include conditionally constant, independent of changes in production volume: "Depreciation of equipment and intrashop transport", "Depreciation of intangible assets." These items are not recalculated.

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

Equipment maintenance and operating costs

Table No. 21

(thousand roubles.)

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

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

General production costs

Table 22

(thousand roubles.)

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

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

Then let's analyze the general expenses.

General running costs

Table 23

(thousand roubles.)

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

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

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

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

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

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

196.8 * 50% = 98.4 thousand rubles.

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

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

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

in terms of salary costs - the amount of the reserve is 114.6 thousand rubles. by eliminating the causes that cause unproductive payments and the reasons for unjustified cost overruns on the payroll of managers, specialists and other employees;

in terms of costs for maintenance of production and management - the amount of the reserve is 98.4 thousand rubles. by eliminating the reasons for unjustified cost overruns in the cost of maintaining and operating equipment, general production and general expenses.

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

COSTS AND RESULTS

V.N. Artamonov, V.A. Malev FACTOR ANALYSIS OF THE COST OF PRODUCTS OF THE ENTERPRISE

The optimal combination of cost and product quality allows you to determine the price of products that ensures the economic sustainability and competitiveness of the enterprise. The traditional calculation of the cost price by the method of summing all costs does not always allow it to be done promptly. An approach is required that, with a high degree of accuracy, will take into account inflationary processes, market conditions in dynamics. production process... One of modern approaches in solving such problems is factor analysis, based on the determination of the main factors affecting the value of the cost, and the construction mathematical model that uses these factors and allows you to find optimal solutions.

The study of the literature shows that much attention is paid to this problem. In this case, usually the factors of cost reduction are understood as a set of actions or measures, the implementation of which leads to a decrease in the cost of production. In our work, we adhere to the approach of A.D. Sheremet and V.A. Protopov in identifying the following production factors: means of labor, objects of labor and labor itself. But in practice, such an analysis is carried out not by economic elements, but by items of expenditure, in which an integrated approach to calculations is carried out. In accordance with the accounting classification of costs by item, usually the factors of cost reduction include: increased labor productivity, the introduction of advanced equipment and technology, more productive use of equipment, cheaper procurement and better use of labor items, reduction of administrative and managerial and other overhead costs, reduction or elimination waste and waste.

The factor analysis used in our work involves the use of a set of methods that, on the basis of actually existing relationships of features, allow us to identify latent generalizing characteristics organizational structure and the mechanism of development of the studied phenomena and processes. By latency, we mean the implicitness of the characteristics revealed using the methods of factor analysis. At the beginning of the study, we are dealing with a set of elementary features, their interaction presupposes the presence of certain reasons, special conditions, that is, the existence of some hidden factors. In the future, they are established as a result of generalization of elementary features and act as integrated characteristics, or features, but of a higher level. At the same time, the correlation is found not only between trivial features, but also between the objects themselves, therefore, the search for latent factors is theoretically possible both according to indicative and object data.

The set of methods for factor analysis is currently quite large, there are dozens of different approaches and data processing techniques. In order to focus on the correct choice of methods in research, it is necessary to select them based on the characteristics of their use. We believe that our research can be guided by the following methods:

1. The method of principal components of G. Hotelling.

2. Simple methods of factor analysis:

One-factor model of Ch. Spearman;

H. Holzinger's bifactor model;

L. Thurstone's centroid method.

3. Approximating methods of factor analysis:

Group method of L. Guttman and P. Horst;

G. Thomson's method of main factors;

Maximum likelihood method D. Lawley;

Method of minimum residuals G. Harman;

Alpha-factor analysis method G. Kaiser and I. Caffrey;

Method of canonical factor analysis K. Rao.

In almost all methods of factor analysis, the variance of elementary features is not fully explained, it is recognized that part of the variance remains unrecognized as a characteristic. The factors are usually singled out sequentially: the first, explaining the largest share of the variation of elementary features, then the second, explaining a smaller part of the variance, the second after the first latent factor, the third, etc. The process of identifying factors can be interrupted at any step if a decision is made about the adequacy of the proportion of the explained variance of elementary features, and also taking into account the interpretability of latent factors. The main advantage of these methods is that they make it possible to single out a smaller number of generalizing factors from a large number of initial factors and thereby simplify the cost model. But this raises the problem of choosing the optimal method of factor analysis, which would be suitable for solving the problem.

The cost price as an economic value category is characterized by a multidimensional system of factors. The complexity of the cost indicator, the impossibility at the stage of theoretical analysis of obtaining an unambiguous decision on the correctness of the selection of factors makes the use of modern factor analysis methods in economic analysis, in particular, the method of principal components, which makes it possible to explain all, by 100%, variation of elementary features through latent factors. Classical methods of factor analysis admit the presence of undisguised specificity of features and are initially focused on explaining the variance of elementary features, which remains after the deduction of specificity.

It is necessary to note the main advantages of the principal component method over other methods in the factor analysis of the cost price. All these advantages and disadvantages follow from the peculiarities of the methods. So the method of principal components has some advantage over simple methods of factor analysis, which consists in the fact that, unlike these methods, it is able to reveal a sufficient number of latent and characteristic factors in the factor analysis of the cost price.

The advantage of using the method of principal components over the group method is that it does not require preliminary selection of groups of elementary features, and this makes it possible to simplify the analysis.

The methods of minimum residuals, maximum likelihood, alpha-factor analysis, canonical factor analysis are optimizing and therefore are not suitable for solving the problem.

The method of principal components differs from the method of principal factors in a simpler logical construction, and at the same time, on its example, the general idea and goals of numerous methods of factor analysis become clear.

The construction and substantiation of a large class of different models led us to an assessment of the general merits of the principal component method and the peculiarities of its application for solving this problem. It is advisable to carry out the factor analysis of the cost by the method of principal components not for all marketable products, but in terms of costs per ruble of marketable products. The advantage of this indicator is that it reflects the relationship between cost and profit. It is through the movement of the indicator of costs per ruble of marketable products that the change in the cost of all marketable products at enterprises should be considered.

Based on the calculated principal components, you can build a simpler and together

thus the most informative system for describing the cost of production, to assess the strength of the causal relationship between the factors and the main components identified, to explore the possibility of changing the analyzed factors under the influence of the main components. In addition, the obtained results of grouping by main components can be used to carry out comparative analysis factors due to which the company has achieved the best results in reducing costs. This allows us to identify progressive trends in increasing the efficiency of the use of production resources.

The advantage of the regression equation, built on the main components, over the usual equation, where the initial factors act as factor signs, is that the free term of the equation characterizes the average cost per ruble of marketable output. This allows you to determine the value of the simulated indicator in pure form, that is, only due to the selected principal components.

Predictions based on principal component regression models are very reliable, since they take into account a large number of factors that affect the formation of costs. The results obtained are relatively easy to substantiate and explain; therefore, predictions using regression equations should find increasing application in the practice of economic analysis, planning and enterprise management.

All of the above allows us to conclude that it is the application of the principal component method that is most expedient in the factor analysis of the cost price.

The above approach has been implemented in practice. To solve the problem of factor analysis of the cost, the experts selected thirteen indicators (features) contained in the forms of accounting and statistical reporting of ChTZ for the manufacture of the starting engine of the T130M tractor for five years (1997-2001). They included:

х1 - return on assets, thousand rubles / thousand rubles (the ratio of the volume of marketable products to the average annual value of fixed assets (OPF)); х2 is the specific weight of the active part of the OPF,%; x3 is the shift factor of workers;

x4 is the average annual output of one industrial production worker (PPW), thousand rubles. (the ratio of the cost of marketable products to the number of PPR); х5 - average annual salary of one employee, thousand rubles; х6 - the share of the PM in the total number,%; х7 - losses from marriage, thousand rubles;

х8 - share of purchased semi-finished products in production costs,%; x9 - material consumption of products (the share of material costs in the cost of production);

x10 is the wage rate of the product; х11 is the energy intensity of the product;

х12 - the share of general production costs in the cost of marketable products,%;

х13 - share of selling expenses in production costs,%.

As a result of the selection of indicators in accordance with economic theory their system was built. The selected indicators are associated with the use of means of labor (capital productivity, shift ratio, share of the active part of the OPF), objects of labor (material consumption and energy consumption of products) and labor (the number of PM, average annual wages and labor productivity of one PM). At the same time, the selected indicators characterize, to a certain extent, the quality of work and management.

For the analysis of the initial indicators, generalizing indicators were selected (labor productivity, material consumption of products), as well as indicators of scientific and technical

progress (technical renewal of products and improvement of their quality). When constructing the system of indicators, the need to include in its composition signs that characterize the share of costs for management and maintenance of production (the share of general production costs and purchased semi-finished products per ruble of the cost of marketable products) was taken into account. When constructing the system of initial data, we switched to normalized indicators (division by the value of the maximum value of the factor), since the initial data were measured in incomparable values.

Based on the centered-normalized indicators, a correlation matrix was calculated. The significance of the resulting matrix was assessed using the Wilkes test. Received the observed value of the criterion = 54.22 (the table value is 51.91 with a confidence level of probability 0.99 and the number of degrees of freedom = 78). Since the obtained value of the criterion is greater than the tabular value, the matrix of pairwise correlations is significant. Consequently, the selected elementary features provide a basis for the search for generalized factors.

The selection of the main factors was carried out on the basis of the factor loadings matrix. To construct it, the eigenvalues ​​of the correlation matrix were found, this is done by the Factor Analysis module of the Statistica program. To isolate a sufficient number of factors, Cattel's “scree criterion” was used. This criterion showed that four factors must be singled out to solve the problem. These factors were determined using the factor loadings matrix.

The first main component (F1) included such indicators as losses from rejects, the shift ratio of workers, the share of the active part of the production plant, the share of purchased semi-finished products in production costs. The connection between these indicators is manifested in the fact that the growth in the proportion of the active part of the OPF, the proportion of purchased semi-finished products in production costs, as well as the growth of losses from scrap and a decrease in the shift ratio of workers directly reflect the production technology, therefore the first main component is defined as “technical level production ".

The second main component (F2) with high factor loadings included indicators of the shift factor of workers, wages, the share of purchased semi-finished products in production costs, the share of commercial costs in production costs, and the average annual wage per worker. With an increase in the shift ratio, one can see an increase in the wage intensity of products, and, consequently, in the average annual wage of one employee. But along with this, there is a decrease in the share of purchased semi-finished products and the share of commercial expenses. The totality of these indicators reflects the organizational level of production, therefore, the second main component can be defined as "the level of organization of production."

In the third main component, the most significant were the indicators of capital productivity, the average annual output of one industrial-production worker, the consumption of materials and the share of commercial expenses. Common to all these indicators is that they reflect the level of resource use, that is, the third main component can be defined as "resource intensity of production".

The fourth main component includes indicators of the share of general production costs in the cost of marketable products, the share of PPR in the total headcount, the energy intensity of products, the average annual salary of one employee, the material consumption of products, the share of the active part of the OPF, the share of commercial expenses, the average annual output of one industrial production facility. employee and return on assets. All these indicators characterize different aspects of the production process, but they are all directly related to production management, therefore, the fourth main component can be called the “production management level”.

At the next stage of solving the problem, the regression equation on the main components was constructed and analyzed. For this, the "LINEIN" function was used in

package EXCEL. For this, a matrix of object-by-object values ​​of the main components and the dependent variable of the cost per ruble of marketable output was created. As a result, the following regression equation was obtained on the main components:

C = 0.84 + 0.005F1 - 0.01F2 - 0.004F3 - 0.016F4,

where C is an indicator of costs per ruble of marketable products.

The resulting regression equation allows us to determine how, on average, the cost price has changed over five years and under the influence of what factors it happened.

From the analysis of the coefficients of this equation, it can be seen that the cost reduction for the five analyzed years amounted to 0.025 k. Per ruble of marketable output (0.005 - 0.01 - 0.004 - 0.016). This happened due to the improvement of the level of production organization (F2), the level of production management (F4) and a decrease in the resource intensity of production (F3). The change in production technology (F1) caused an increase in costs.

The solution of the direct factorial problem includes the analysis of regression equations characterizing the influence of the principal components on the selected initial indicators. Let's build and analyze the rest of the regression equations.

x1 = 0.68 + 0.089F1 + 0.023F2 + 0.128F3 + 0.166F4.

The growth in capital productivity (x1) by 0.406 (0.089 + 0.023 + 0.128 + 0.166) is due to an increase in all main components. Basically - by improving the level of production management (F4) and increasing the efficiency of resource use (F3).

x2 = 49.42 + 0.398F1 + 0.012F2 + 0.114F3 + 0.629F4.

The increase in the specific weight of the active part of the OPF (x2) by 115.3% is due to an increase in all main components, mainly due to the improvement of the production management level (F4) and an increase in the technical level of production (F1).

x3 = 1.2 - 0.241F1 + 0.327F2 - 0.09F3 - 0.163F4.

The shift ratio of workers decreased by 0.167, mainly due to improved production technologies (F1), improved production management (F4) and better use of resources (F3).

x4 = 167.278 + 22.016F1 + 5.64F2 + 31.388F3 + 40.895F4.

The average annual output of one PPR increased by 99.939 thousand rubles. This was mainly due to an increase in the level of production management (F4) and resource intensity of production (F3). Significant reserves of production are associated with the improvement of production technology (F1).

x5 = 31557.6 + 380.66F1 + 292.723F2 + 67.98F3 + 930.636F4.

The average annual salary of one employee (x5) increased by 1678 rubles. due to all the main factors.

x6 = 76.593 - 0.16F1 + 0.044F2 + 0.048F3 - 0.292F4.

The share of PM in the total number (x6) decreased by 30% due to F1 and F4.

x7 = 3.72 + 0.419F1 + 0.025F2 + 0.112F3 + 0.273F4.

There was an increase in losses from marriage (x7) by 0.829 thousand rubles. due to all factors.

x8 = 10.849 + 0.287F1 - 0.192F2 + 0.22F3 + 0.39F4.

The share of purchased semi-finished products in production costs (x8) increased by 69.8% due to the level of production management (F4), the level of production organization (F2) and resource intensity of production (F3).

x9 = 0.134 - 0.0016B1 - 0.002B3 - 0.003B4.

There was a decrease in the share of material costs in the prime cost (x9) by 0.6%, mainly due to the improvement of the level of production management (B4) and the level of organization of production (T2).

x10 = 0.171 - 0.003B1 + 0.002B2 - 0.003B3 - 0.004B4.

The salary intensity of products (x10) decreased by 0.8% due to B4, B1 and B3.

x11 = 0.172 + 0.001B1 - 0.002B2 + 0.003B3 + 0.008B4.

The energy intensity of products (x11) increased by 1% mainly due to changes in the level of production management (B4) and resource intensity of production (E3), as well as to a lesser extent due to changes in the technical level of production (E1).

x12 = 0.13 - 0.001B1 - 0.002B3 - 0.006B4.

The share of general production costs (x12) decreased by 0.9% due to improved production management (E4), more efficient use of resources (B3) and improved technical level of production (E1).

x13 = 0.025 + 0.001B4.

The share of selling expenses (х13) increased by 0.1% due to changes in the level of production management (Е1).

The advantage of the regression equations built on the main components over the usual equations, where the initial indicators act as factor signs, is that the free term of the equation characterizes the average cost per ruble of marketable output. This makes it possible to determine the value of the modeled indicator in its pure form, that is, only due to the selected principal components.

Let us analyze the significance of the influence of each factor on the cost price. To do this, let us reduce the costs for 2001 for each factor in turn by 10% and consider the results obtained.

Table of changes in the values ​​of costs per ruble of marketable products

C 0.827351 0.828265 0.828336 0.828232

A * - 0.000400 0.000530 0.000600 0.000490

* A - change in costs per ruble when the factor changes by 10%.

The table shows that the resource intensity of production has the greatest impact on costs, followed by the level of organization of production and the level of production management, and the least impact is exerted by the technical level of production.

The results of the study show:

The cost price occupies an important place in the system of financial costs of the enterprise, since it has the greatest specific weight. But for the analysis of ways to reduce the cost of production, it is important to study the dynamics of enterprise costs included in the cost.

The process of isolating generalizing factors is of great importance for studying the mechanism of cost formation. The composition of the factors considered shows that for each enterprise it is necessary to select factors that are characteristic only for it.

The most important factors determining the cost formation process are:

Technical level of production;

Production organization level;

Resource intensity of production;

Production management level.

Bibliography

1. Adamov V.E. Economics and statistics of firms. Moscow: Finance and Statistics, 1998.

2. Tax Code of the Russian Federation. Part 2 (as amended on December 31, 2001).

3. Sheremet A.D., Protopov V.A. Analysis of the economy industrial production... M .: Higher. shk., 1984.

A.A. Golikov, T.S. Ryabova

THE ESSENCE OF THE COST CONTROL PROCESS IN MODERN CONDITIONS

Cost control is one of the important functions of cost management. Closely interacting with other functions, control occupies a special position among them, since according to the results of control and in accordance with it, it may be necessary to correct the plan, to clarify organizational measures, to develop and make appropriate management decisions. Control, therefore, encompasses not only the results of operations, but also all the functions of the management of operations.

By the process of cost control we mean the activities of the subjects of control aimed at guaranteeing the achievement of the set goals of cost management in the most efficient way through the implementation of certain control tasks and the application of the appropriate principles, types, methods and techniques of control.

Taking into account modern approaches in the process of cost control, three stages can be distinguished:

Development of standards for norms and norms for costs;

Evaluation of actual results, comparison of actual results with standards and identification of deviations;

Development and implementation of corrective measures to eliminate negative deviations or consolidate positive ones.

However, in modern literature, the essence and significance of these stages is not given due attention. To bring the essence of the stages in accordance with their intended purpose, we propose the following content.

The implementation of the control function begins with the creation of standards (norms, regulations). Standards (norms, norms) are a quantitative expression of the desired results, as well as permissible deviations, they are the criteria by which the operation of the cost management system is assessed. The standards should be “embedded” in the information system used for the control system and are part of control reporting.

Standards have two roles:

Be a motivational goal that the performer strives to achieve,

Used in planning and cost control as an expected result, for which the standards must meet the following requirements:

Flexibility to take into account the specifics of specific conditions and ongoing changes;

Reasonableness, that is, must be confirmed by calculations;

Comparability to identify trends and compare the activities of similar units;

Be quantifiable;

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

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

Chapter 2. Analysis of production costs.

§ 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 the costs of production maintenance and management.

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 a product is the monetary value of the cost of producing and selling it. The cost of production as a synthetic indicator reflects all aspects of the production and financial and economic activities of the enterprise: the degree of use of material, labor and financial resources, the quality of work of individual employees and management as a whole.

The calculation of this indicator is necessary for many reasons, including to determine the profitability of certain types of products and production as a whole, to determine wholesale prices for products, to carry out internal production cost accounting, and to calculate the national income on a national scale. The cost of production is one of the main factors in the formation of profits. If it has increased, then, other things being equal, the amount of profit for this period will necessarily decrease due to this factor by the same amount. There is an inverse functional relationship between the size of profit and cost. The lower the cost, the greater the profit, and vice versa. The cost price is one of the main parts of economic activity and, accordingly, one of the most important elements of this management object.

One of the main conditions for obtaining reliable information on the cost of production is a clear definition of the composition of production costs. In our country, the composition of the cost of production is regulated by the state. The basic principles for the formation of this composition are defined in the Law of the Russian Federation "On the tax on profit of enterprises and organizations" and are specified in the Regulation on the composition of costs. In addition, on the basis of this Regulation, ministries, departments, intersectoral state associations, concerns develop sectoral 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 norms for depreciation of fixed assets, tariffs for deductions for social needs, etc.

The regulation on the composition of costs determines that the cost of products (works, services) is a cost estimate of those used in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.

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

§ 2. Tasks 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 applicable law, contractual and financial discipline;
• study of the reasons that caused the deviation of indicators from their planned values;
• provision of cost responsibility centers with the necessary information for the operational management of the formation of production costs;
• 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 costs of production and sales of products;

The nature of these tasks testifies to the great practical relevance 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 required for cost analysis are reporting data; accounting data (synthetic and analytical accounts, reflecting the costs of material, labor and money, the corresponding 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 the plan, accounting, reporting and analysis are grouped in 2 directions: by economic elements and calculation items.

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

The grouping of costs by elements allows you to control the formation, structure and dynamics of costs by types that characterize their economic content. This is necessary to study the ratio of living and past (materialized) labor, rationing and analysis of inventories, calculating particular indicators of the turnover of certain types of standardized working capital, as well as for other calculations of the sectoral, national and national economic level (in particular, for calculating the value created in industry national income).

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

From table 1.1 (see next page) it can be seen that the main share of expenses falls on material costs and labor costs, therefore, these elements need to be given special attention when identifying reserves for reducing costs.

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

Table 1.1. Cost analysis by item.

Analysis of the cost of production by calculation items. A typical grouping of costs by calculation items is established by the Basic Provisions for Planning, Accounting and Calculation of the Cost of Products for industrial enterprises... The line-by-line 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 products produced and the place of origin of expenses (workshops, sections, teams).

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

The rest of the cost items are complex and combine several economic elements. So, the item "Expenses for the maintenance and operation of equipment" includes the costs of materials, energy, fuel, labor costs, depreciation of fixed assets. Such items of the cost price as expenses for preparation and development of production, shop floor, general plant (general business) and other production expenses are also of a complex nature. These costs are primarily due to the total 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 fulfillment of the plan in the line-by-line section begins with a comparison of the actual costs with the planned ones, recalculated for the actual production and assortment. Thus, the identified deviations reveal changes in costs regardless of structural and assortment shifts in product output (Table 1.2).

Table 1.2. Cost analysis by costing items

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

In accordance with the data in the table, the total cost of manufactured products decreased in the reporting period by 11,424 thousand rubles, or 5.6%, compared to the plan. The most significant decrease was in expenses for the item "Raw materials and supplies" (-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 for non-production (commercial) expenses. This excess resulted in a 1.79% increase in the cost price due to the increase in this item.

The main attention should be paid in the analysis to those items for which unplanned losses and cost overruns were allowed. However, the cost analysis should not be limited to these items only. 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 branches of industry, the cost target is approved by the enterprise in the form of a marginal level of costs per ruble of marketable output.

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 the quotient of dividing the total cost of all marketable products by its value in the wholesale prices of the enterprise. This is the most generalized indicator of the cost of production, expressing its direct relationship with profit. The advantages of this indicator can also be attributed to its dynamism and broad comparability.

4 factors that are in direct functional connection with it have a direct impact on the change in the level of costs per ruble of marketable output:

• change in the structure of products released;
• changes 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.

Let's consider the influence of these factors on the basis of the data in Table 2.1.

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

The total deviation of the cost per ruble of commercial output from the plan is determined by comparing lines 9 and 7: 81.00 - 81.40 = –0.4 kopecks, that is, the actual costs turned out to be lower than those approved by the plan. Let's analyze the influence of each of the 4 above factors on this deviation.

Influence structural breaks as part of products is determined by the following formula (lines 8 and 7 of Table 2.1 are compared):

Thus, changes in the assortment 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 the product is determined by the formula (the difference between lines 10 and 8 of Table 2.1):

that is, 79.46 - 82.38 = –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, the use of more advanced equipment and technology, an increase in labor productivity.

Highlight influence changes in prices and tariffs for consumed material resources using the formula

or by comparing the dates 11 and 10 of the table: 81.45 - 79.46 = 1.99 kopecks. The average increase in 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 of 0.45 kopecks. (81.00 - 81.45) by increasing the average selling prices set by the company in the reporting period for its products.

At the end of the reporting period, the plan to reduce costs per ruble of commercial products was significantly exceeded (instead of reducing costs according to the plan by 0.5 kopecks, they were actually reduced by 0.9 kopecks). After analyzing the influence of all 4 factors on this change, it turned out that the reduction in costs mainly falls on the net savings, that is, on the savings in the level of costs for the production of individual products. This is a positive development. However, the overall savings could have been significantly greater if it were not for the negative influence of 2 other factors. An enterprise needs to pay special attention to the range of products it produces, 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:

• identifying and measuring impact individual groups factors on the deviation of costs from the plan and their change in comparison with previous periods;
• identification of reserves for saving material costs and ways to mobilize them.

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

The methods of analysis highlighting 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.)

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

At the analyzed enterprise, the TZR was planned in the amount of 4% of the cost of materials at the prices of suppliers. Thus, the procurement cost of materials was 104% of the cost of materials at supplier prices. The actual average TOR level reached 5%. The overrun was 1% (105% - 104%). With the actual procurement cost of the consumed materials 39365 thousand rubles. (see Table 1.2), we define the overruns in terms of TZR as follows:

that is, the cost of the materials consumed turned out to be 375 thousand rubles. more due to the excess of the actual percentage of TOR of the planned value.

Saving materials in kind - the factor of norms and rational replacement of materials - the factor of replacement - is of decisive importance for reducing costs. The leading role of these factors is explained by the fact that the saving of material costs under the influence of the price factor has a direct effect on reducing the cost by reducing sums by item of material costs. Savings under the influence of norms and substitution factors not only directly affect 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 plant-wide and shop costs. Thus, the range of influence of saving material costs due to the factors of norms and replacement for reducing the cost of production is wider than due to the factor of prices.

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

Table 3.1 (see next page) provides a breakdown of the cost of materials for calculating the cost of the refrigerator. To facilitate calculations, a recalculated planned indicator (column 7) is entered into the table, which represents the product of the actual amount of material consumed by its planned procurement cost (conventionally called the price).

First of all, find the general deviation, that is, the difference between the sums of expenses according to the report and according to the plan (see Table 3.1, gr. 6 – gr. 5).

To measure the effect of changes in the specific consumption of materials on the amount of material costs, compare the value of the recalculated indicator with the 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 consumed in two estimates - actual and planned prices, that is, as a result of subtracting the recalculated indicator from the actual amount of costs (columns 6 – 7).

It remains to determine the impact of the substitution. The replacement result 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 were caused by the non-fulfillment of the brass supply plan, which was partially replaced by aluminum and synthetic materials.

Table 3.1. Analysis of material costs.

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, only by 204.4 thousand rubles. (131.0 + 40.8 + 32.6) instead of 220.8 thousand rubles. (124 + 15.3 + 81.5) according to plan. Consequently, the cost reduction due to replacement amounted to 16.4 thousand rubles. with a simultaneous increase in the procurement cost of consumed aluminum by 6.4 thousand rubles. (price factor). The total savings on the replaced materials amounted to 10 thousand rubles.

Based on 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 a consequence of an increase in prices for materials (+13.8 thousand rubles) and an increase in the rates of their consumption (+9.2 thousand rubles), and only the replacement made 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 company'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 by saving material costs is (thousand rubles):

due to the norms of 11.0 tons. * 61 pcs. = 671.0 t. P.

at the expense of prices 13.8 tons. * 61 pcs. = 841.8 t. P.

by replacing 0.0 t. p.(because overruns are not allowed)

Total 1512.8 tons.

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

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

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

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 check 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 wages 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 products.

The absolute cost overrun of the wages fund of industrial and production personnel does not entail an increase in the cost price if the percentage of excess production growth is higher than that of the wage fund, since the cost per ruble of production decreases compared to the planned level.

Overfulfillment of the plan for the volume of production must be accompanied by relative savings in the salary fund and an over-planned decrease in the cost price, because in this case only payments to pieceworkers and bonuses increase, and the time-based does not change. The greater the proportion of time wages in the general wage fund, the greater (other things being equal) and the savings achieved.

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

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

Determination of the influence of the actual ratio of the growth rates of labor productivity and wages on the cost of production. One of the most important factors in reducing the cost is the outstripping growth rates of labor productivity over the growth rates of average wages.

The calculation of the change in the wage fund (D F z) 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

, where

Ф ЗП - 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 in comparison with the plan,%

Let's substitute the data of table 4.1 into the formula.

Now you need to determine how much of the savings is reflected in the cost of production. For this, the amount of savings is multiplied by the ratio production cost of actual release to the sum production costs:

Thus, due to the outstripping surplus growth in labor productivity, wage costs attributed to the cost of production decreased by 313.1 thousand rubles.

The above calculation is approximate, since it does not take into account the differences in the share of wages in production costs and in the cost of 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 cost overruns) characterize the use of the payroll as a whole. In order to identify the 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 growth in wages of certain categories of industrial production personnel.

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

1. Additional payment to pieceworkers due to changes in working conditions;
2. Extra pay for overtime work;
3. Payment for forced 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 reserves for reducing the cost.

Reserves for reducing payments on salary fund for service personnel are identified by analyzing deviations from the plan of the number and average wages per employee for each category of personnel and determining the impact of these deviations on wage expenditures.

The overrun of the salary fund due to the maintenance of an excess of all categories of service personnel should be attributed to non-production costs, and its liquidation should be considered a reserve for reducing the cost.

Deviation from the average salary plan can be caused by:

• an increase or decrease in the share of higher-paid workers in the total number of the corresponding category (if there is a shortage of employees, such a deviation is inevitable and is not considered an overspending);
• violation of the established salaries (the overrun of the fund caused by this is an unacceptable non-production expense);
• over-fulfillment of production standards and over-payment of bonuses included in the salary fund (good reasons), incorrect tariffication of work, unproductive payments and other shortcomings that affect the average salary (disrespectful reasons).

The effect of the 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 wage (W p), and the effect of the deviation from the plan of the average annual wage (D W) is determined by multiplying this deviation by the actual number of employees (N f) for certain categories of personnel (method of absolute differences):

Analysis of wages of production workers... The wages of production workers are allocated in the calculation as an independent item. 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 a decoding of the article “Basic and additional wages”.

Data on the consumption of the wage bill of production workers are shown in table 4.2.

Table 4.2. Analysis of the wages of production workers.

The table shows that the actual costs of wages for workers were lower than the planned value by 128.4 thousand rubles. The savings were achieved due to a decrease in wages for products A and B. At the same time, for product B and other products, the wages of production workers exceeded the plan (by 0.34 thousand rubles per unit of product B and by 12.5 thousand rubles for all other products).

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

Table 4.3 presents the necessary data to determine the influence of labor intensity and hourly rate on labor remuneration for product B.

Table 4.3. Analysis of the impact of labor intensity.

The influence of each of the factors was:

a) the impact of labor intensity

b) the impact of changes in 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 the production of products by 0.02 standard hours, salary 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 by location of detection, reasons and culprit.

§ 5. Analysis of complex cost items.

Complex costs are those that consist of several elements. In the structure of the prime cost, the following groups of complex expenses are distinguished: expenses for the preparation and development of the production of new types of products; expenses for maintenance of production and its management (they include three items - expenses for the maintenance and operation of equipment, shop expenses, general plant (general) expenses); losses from marriage; other production costs; non-production (commercial) expenses.

Each item of complex costs includes costs of a different economic nature and purpose. They are detailed in accounting into more fractional items that combine expenses of the same purpose. Therefore, the deviation from the cost estimate is determined not by the item as a whole, but by individual items included in it. Then, the amounts of excess of the plan for some items 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 for the volume of production and the 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 production volume, increase almost in full accordance with the percentage of fulfillment of this plan, and digressive, the growth of which in one way or another lags behind the above-planned growth in the volume of production.

According to research, with minor deviations in production from the plan (within ± 5%), shop floor and general plant costs remain unchanged.

Expenses for the maintenance and operation of equipment increase when the plan is overfulfilled in terms of production volume, but not proportionally, but in a digressive manner, and the rate of their growth depends on the factors that led to the excess production growth. Of the individual components of these costs, almost proportionally to the fulfillment of the plan for the volume of production, the item “Depreciation of low-value and high-wear tools and fixtures” increases or decreases. At the same time, the expenses under the item “Depreciation of equipment and vehicles” remain unchanged.

Variables are also items "Other production costs" and "Non-production (business) costs".

Due to the absence of certain coefficients that determine the permissible increase in the variable part of complex costs with an excess of the planned growth in production volume, in practice, when analyzing complex cost items, variable costs are recalculated by the percentage of the plan for production output, and conditionally fixed costs are limited by the estimate. However, for no item of complex costs, the deviations should not 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 cost overruns and savings - are subdivided into dependent and independent From him.

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

5.1. Analysis of the costs of production maintenance and management.

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

The study of the dynamics of the absolute amounts of expenses is carried out from the point of view of clarifying the influence on their change of measures to strengthen the economy, improve production services and management. The study of the dynamics of expenditures is also important to check the feasibility of planned growth or reduction of individual items and costs. The planned change in their amounts should result from the envisaged change in the number of service and management personnel, the growth of the organizational and technical level of the enterprise and other economic conditions that affect the size of the corresponding items of expenditure.

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

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

The carried out comparison allows to establish only the general tendency of changes in expenses. The individual cost items included in them depend on many factors. It is possible to identify the reserves of their savings only on the basis of a detailed study of the dynamics and deviations from the plan. for each article separately... It should be borne in mind that, by their nature, the costs of maintaining and operating equipment, in contrast to shop floor and general plant 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. Consequently, the actual costs in this case must be compared not only with the plan for the approved volume of production, but also with the recalculated estimate (table 5.2).

The data in the table show that the actual expenses for the maintenance and operation of the equipment turned out to be 273 thousand rubles, or 2.6%, compared to the plan adjusted for the change in production (in this case, there was a decrease in output volumes against the planned by 1.4%). At the same time, there are significant deviations from the plan for some items, so it is necessary to establish specific reasons for savings or cost overruns under these items. (The large deviations are likely the result of unreasonable planning of these items of expenditure.)

Analysis of expenses for preparation and development of production... The main part of this expense item is associated with the development of new types of products and new technological processes and the preparation of industrial production of these products. In addition, this item in the extractive industry reflects the costs of mining operations. 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 production during this period.

The costs of preparing and mastering production are subdivided into items related to individual production stages. In the process of analysis, it is necessary to establish for which budget items the cost overruns and their reasons are allowed, whether additional savings have been obtained as a result of non-fulfillment of the production preparation plan or its less careful implementation, which may subsequently lead to a decrease in the efficiency of implementation. new technology and technology. Cost overruns can be justified if they are offset by an increase in the economic effect of long-term introduction into production and operation of a new facility.

Analysis of losses from scrap... This expense item is planned as an exception only in industries where it is impossible to completely prevent such losses due to latent defects in raw materials and materials that cause defects in their processing, and for other irreparable reasons. However, in practice, at most enterprises there are losses from rejects, and their elimination or at least reduction 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 location of the marriage (in which production units of the association and in which workshops), by the reasons (factors) of its occurrence, by the culprits. The degree of compensation for damages from marriage by the perpetrators is considered.

The dynamics of the relationship between the costs of final marriage and remediation of marriage should be studied. The higher the specific weight of the final scrap, the worse the interoperational and interdepartmental quality control of parts and semi-finished products is put at the enterprise.

Non-production costs... These include all the costs of the container, its delivery to the destination station, loading, as well as other distribution costs. These costs depend on the volume of products shipped, that is, they are variable. Adjustment of the estimate for them should be carried out based on the change natural volume of shipment, since the costs of packing and shipping are 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 reveal as fully as possible the cost overruns for certain types of these costs, preventing them from balancing with cost savings for other purposes.

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

1. The main provisions for planning, accounting and calculating the cost of production at industrial enterprises (approved by the USSR State Planning Committee, USSR Ministry of Finance, USSR State Committee for Centers, Central Statistical Administration of the USSR on July 20, 1970).
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