Methodology for factor analysis of production costs. Analysis of the cost of products (works, services). Based on the calculation results, you can decide to carry out the repair yourself or using the services of third-party organizations.

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

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

The effectiveness of the cost management system largely depends on the organization of their analysis, which, in turn, is determined by the following factors:

• the form and methods of cost accounting used at the enterprise;
• the degree of automation of the accounting and analytical process at the enterprise;
• the state of planning and regulation of the level of operating costs;
• the availability of appropriate types of daily, weekly and monthly internal reporting on operating costs, allowing to quickly identify deviations, their causes and timely take corrective measures to eliminate them;
• the presence of specialists who are able to correctly analyze and manage the cost formation process.

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

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

• full cost of production in general and by cost elements;
• the level of costs per ruble of manufactured products;
• the cost of individual products;
• separate cost items;
• costs by responsibility centers.

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

The total cost of manufacturing products may change:

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

With a change in the volume of production, only variable costs(piecework wages of production workers, direct material costs, services); fixed costs(depreciation, rent, time wages of workers and administrative and managerial personnel, general operating expenses) remain unchanged in the short term, provided that the previous production capacity of the enterprise remains unchanged (Figure 11.1).

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

where З total is the total cost of production;

VBП - the volume of production of goods (services);

b - the level of variable costs per unit of product (service);

A is the absolute amount of fixed costs for the entire production output.

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

From table. 11.3 it is seen that due to the reduction in production by 5% (I VBP = 0.95) the amount of costs decreased by 2,325 thousand rubles. (63,675 - 66,000).

By changing the structure of products the amount of expenses increased by 3,610 thousand rubles. (67,285 - 63,675). This indicates that the share of cost-intensive products has increased in the total volume of production.

Due to the increase in the level of unit variable costs the total cost increased by 7,543 thousand rubles. (74 828 - 67 285).

Fixed costs increased by 6 682 thousand rubles. (81 510 - 74 828), which was also one of the reasons for the increase in the total cost.

Thus, the total cost is 15,510 thousand rubles higher than the base one. (81,510 - 66,000), or by 23.5%, including due to changes in the volume of production and its structure - by 1,285 thousand rubles. (67,285 - 66,000), and due to an increase in the cost of production - by 14,225 thousand rubles. (81 510 - 67 285), or by 21.5%.

It is possible to deepen the analysis of the total cost of production of goods (services) by factoring the unit variable costs and the amount of fixed costs (Fig. 11.2).

Mathematically, this dependence can be represented as follows:

Any kind of cost can be represented as a product of two factors:

• the amount of consumed resources or services (raw materials, materials, fuel, energy, man-hours, machine-hours, loans, rented space, etc.);
• prices for resources or services.

In order to establish how much the amount of costs has changed due to these factors, it is necessary to have the following data on the costs of the actual output of products:

First of all, let us define the concepts that are repeatedly encountered in the economic literature - “costs”, “costs” and “costs”, and in practice, no distinction is made between these concepts.

Cost is the term most commonly found in economics. According to the classical view, the study of costs is based on the fact of scarcity of resources and the presence of a large number of alternative directions of their use, i.e. on the principle " limited resources- unlimited needs ". Hence, economic costs are all payments of the enterprise necessary in order to attract and retain resources within a given direction of activity, which include labor, land, capital, entrepreneurial abilities.

Analysis of production costs carried out in the following main areas:

Note that there are no significant differences between the concepts of costs and expenses, and often one of these concepts is defined through the other. However, for accounting purposes, Russian legislation defines the costs of an enterprise.

The list of cost items included in the cost of products (works, services) is determined by Art. Chapter 253 25 of the Tax Code of the Russian Federation and the Regulation on accounting "Organization expenses" PBU 10/99, approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n. These regulations together with industry guidelines for planning and cost accounting are general methodological regulatory documents regulating the procedure and conditions for the formation of the cost at enterprises of all sectors of the economy.

The regulation on the composition of costs (PBU 10/99) determines that the cost price 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.

Thus, cost is the monetary 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 workers and management as a whole.

The costs of the organization are grouped according to their place of origin, cost objects and types of expenses:

At the place of origin, costs are grouped by production, workshops, sections and others. structural units organizations.

Cost carriers are the types of products (works, services) of the enterprise intended for sale.

By type, costs are grouped by economically homogeneous elements and by costing items.

In the practice of planning, accounting, calculating and analyzing the cost, shop floor, production and full cost are also distinguished. 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).

Cost analysis objects are the following indicators:

• full cost of production in general and by cost elements;
• the level of costs per ruble of manufactured products;
• the cost of individual products;
• separate cost items;
• costs by responsibility centers.

Analysis of the dynamics and structure of generalizing indicators of cost and factors of its change

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

The indicators characterizing the cost are:

sum production costs by their types, on the basis of this indicator, it is possible to determine the volume of costs incurred, their dynamics over a number of years and to quantify their changes;

cost structure. Studying the change in the structure of costs, it is possible to make management decisions to further improve the structure of costs incurred and increase their efficiency;

dynamics of costs, it shows the change in the amount and level of cost items in comparison with the previous or base period. The dynamics of costs is determined by such indicators as absolute and relative deviation, growth and growth rates;

the absolute and relative deviation of costs in comparison with the data of the business plan and the base period, i.e. compare the actual costs with the planned or with the costs of the base period.

In the process of analyzing the dynamics and structure of the cost of production, it is revealed for which cost items the greatest cost overruns (savings) occurred and how this change influenced the change in the total amount of variable and fixed costs.

By comparing the specific weights of individual elements with the plan and in dynamics.

Analysis of costs per ruble of marketable products (cost level)

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

The indicator is calculated to determine the effectiveness of costs, their dynamics and to calculate the relative variance (savings or cost overruns). The cost level is defined as the ratio of operating costs to revenue using the following formula:

Cost level = Operating costs / Revenue

Analysis of direct material and labor costs

The amount of material costs and its change in the process of production and sale of products depends on many factors of an external and internal nature, including factors related to the peculiarities of the technology and organization of production of specific types of products.

Analyzing the provision of an enterprise with material resources, it is necessary to take into account the effect of factors that can have a strong impact on the types, quantity and quality of resources. These include:

technical factors: technology and production process, type of machinery and equipment, production capacity, production volume, etc .;

financial and economic: volume of production, output and sale of products, labor productivity, skill level, level of product quality, competition for materials, goods, services;

socio-economic: social and cultural environment, socio-economic infrastructure.

The analysis of labor costs must begin with a comparison of the actual value with the planned data. The next step is to break down the totals into their constituent elements, i.e. to analyze the types and forms of remuneration, to identify the degree of application of the most progressive and effective types of payment for the analyzed period. Then find the factors that influenced the change in the value of the basic wages of production workers, i.e. carry out factor analysis.

Indirect Cost Analysis

Indirect costs are costs, the occurrence of which is not directly related to the object. These costs include, for example: the cost of maintaining an administrative building, for Maintenance, remuneration of administrative and managerial and service personnel.

The analysis of indirect costs is carried out by comparing their actual value in dynamics over several years, as well as with the planned level of the reporting period. Such a comparison shows how their share in the cost of production 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.

The main methodological techniques for the analysis and diagnostics of the cost of individual products

Analysis and diagnostics of the unit cost must be performed:

for the analysis of indicators in order to determine the optimal option for the release of individual products from the standpoint of market needs and enterprise capabilities using the "direct costing" system, where the basis is a separate method of cost accounting;

to diagnose the effectiveness of costs for production of products, to determine the dynamics of the cost of goods, to calculate its rational price from the standpoint of the market and production, to find opportunities to reduce costs as the main factor in increasing profits and increasing profitability, where the basis for analytical calculations should be the accounting of costs at full cost.

At unit cost analysis first, an estimate of the cost of individual products is given in comparison with the previous period and with planned costs. An indicator of the level of profitability of products is used. Then, a thorough analysis of individual items is carried out by costing items as a whole and taking into account the disclosure of individual costs in direct cost items. Such a complete, detailed analysis will help determine the competitiveness of the product in the market and the ways of its optimal sale.

The basis for the analysis of the unit cost is the accounting calculation, which reflects the planned reporting data for the product as a whole and its individual parts: parts, assembly units.

The accounting estimate must correspond to the planned one in the forms and articles in force in the organization.

The main tasks of the analysis and evaluation of accounting estimates are:

• determination of deviations from the plan for each cost item;
• identification and study of the factors of the resulting deviations;
• the search for reserves and the definition of measures to reduce the cost of individual products.

When analyzing the cost estimates of individual items, it is important to use the data from the analysis of production costs and the cost of all manufactured products. This will reduce analytical work and enrich its results.

After overall assessment it is necessary to determine the effect on the cost of a product of deviations in prices for raw materials and materials, changes in the volume of production of individual products, their design, etc., and only after that one can proceed to the article-by-article analysis of the calculations. The comparison is made with the plan and the previous period, as a rule, for several years.

It should be noted that the analysis of cost indicators is recommended to be carried out monthly (quarterly) on an accrual basis from the beginning of the year, as well as for the whole year.

In general, the approximate structure of the cost analysis and diagnostics report is as follows:

1. Summary.

2. Analysis of the existing cost structure.

3. Analysis of deviations plan-fact.

4. Description of the existing procedure for calculating the planned cost.

5. Description of the existing procedure for calculating the actual cost.

6. Description of errors: division into variables and constants, plan-fact.

8. Applications:
8.1. The existing structure of the company's prime cost in the context of divisions and cost items.
8.2. Existing costing procedure by example.
8.3. Calculation of the error by example.
8.4. Calculation of uncertainty in pricing and cost planning.

When analyzing the cost, it is possible to envisage the use of the forms specified in the Guidelines for planning, accounting and calculating the cost of production at ferrous metallurgy enterprises (approved by Roskommetallurgy on 07.12.1993).

Bibliography:

1. Savitskaya G.V. Analysis of the economic activity of the enterprise 5th ed., Rev. and add. - M .: Infra-M, 2009.
2. Abryutina M.S. Grachev A.V. Analysis of the financial and economic activities of the enterprise. Educational and practical guide. - M .: "Business and Service", 2008.

Indicators of effective use of material resources: material consumption and material efficiency

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

Material Intensity = Cost of Materials Used / Sales Revenue

Material return = sales revenue / cost of materials consumed.

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

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

Mo =V TP / MZ,

where Mo is material yield;

МЗ - material costs;

Material consumption is an indicator opposite to material efficiency. It characterizes the amount of material costs attributable to one ruble of manufactured products:

Me = MZ /V TP

where Me - material consumption;

МЗ - material costs;

V TP - volume marketable products.

The proportion of material costs in the cost of production characterizes the amount of material costs in the total cost of production. The dynamics of the indicator characterizes the change in the consumption of materials.

The ratio of material costs is the ratio of the actual amount of material costs to the planned, recalculated to the actual volume of production. This indicator characterizes how economically the materials are used in production, whether there is an overspending in comparison with the established norms. The overspending of materials is evidenced by a coefficient of more than 1, and vice versa.

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

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

In the process of analysis, the level and dynamics of the indicator of material consumption of products is studied. For this, the data of Form No. 5-z are used. Determine the reasons for the change in the indicators of material consumption and material efficiency. Determine the impact of indicators on the volume of production.

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

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

Table 3

Impact on sales revenue of material consumption and material return

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

307041/0.1283 =2393149

∆ Sales revenue = 2393149-1836206 = 556943

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

∆ Sales revenue = 2499756 - 2393149 = 106607.

A decrease in material consumption by 5.5 kopecks led to an increase in sales revenue by 106607 thousand rubles.

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

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

∆ Sales revenue = 71525 * 7.797 = 557680

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

∆ Sales revenue = 307041 * 0.344 = 105622

The increase in the level of material efficiency by 34.4 kopecks increased the sales proceeds by 105,622 thousand rubles.

Determination of reserves for cost reduction

One of the tasks of analyzing the cost of products (works, services) is to identify missed opportunities to reduce the cost. Mobilization of internal reserves of cost reduction provides an increase in profits, and, consequently, an increase in production efficiency as a whole.

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

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

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

R cn C = Sv - Cf = ((3ph - P cn З + Zd) /

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

where: R SN S - the reserve for cost reduction;

Sv, Sf - respectively the possible and actual levels

the cost of the product;

Зф - actual costs;

R SN Z - cost reduction reserve;

Zd - additional costs required for the development of reserves

increasing production output;

Vvp.f - the actual volume of production;

Р р Vвп - the reserve for the growth of the volume of production.

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

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

R cn ZP = (Te1 - Te0) * Zpl.h * Vvp.pl

where: R SN ZP - reserve for reducing wage costs;

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

and after the implementation of the relevant measures;

Zpl.h - the level of average hourly wages for the planned

Vvp.pl is the planned volume of production.

When determining salary savings, it should be borne in mind that deductions to extra-budgetary funds should be included in the salary, this increases the amount of savings.

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

R cn МЗ = (Рm 1 - Рm 0) * Vvp.pl * Zpl

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

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

before and after implementation of measures;

Zpl - planned prices for materials.

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

R cn A = ∑ (P cn OF x Na)

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

R SN OF - in reducing the initial cost;

Na is the depreciation rate.

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

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

Zd = PpVvpi * Vif

where: Zd - additional costs;

РрVвпi - reserve for increasing production output;

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

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

Conclusion

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

The cost price is one of the important indicators of the economic activity of the enterprise. It is one of the main factors in the formation of profit, which means that the financial stability of the enterprise and the level of its competitiveness depend on it. Planning, control, management, and at the same time calculating the cost of manufactured products is one of the capacious areas of management of any enterprise. Material costs account for a significant part of the cost of production.

Material cost analysis performs the following tasks:

- control over the observance of the established norms of material consumption (progressiveness of the norms of consumption of materials);

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

- determination of ways to save material resources

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

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

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

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

List of used literature.

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

Borisov L.A. Analysis financial condition enterprises / L.A. Borisov. - M .: Auditor, 2007.

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

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

Drury K.B. Introduction to management and production accounting / K.B. Drury. - M .: UNITI, 2007.

Zaitsev N.L. Economy industrial enterprise/ N.L. Zaitsev. - M .: Infra-M, 2007.

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

V.V. Kovalev The financial analysis: Capital Management. Investment selection. Analysis of reporting / V.V. Kovalev. - M .: Finance and Statistics, 2007.

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

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

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

products 22 2.3. Analysis cost efficiency ...

1. Analysis cost products (19)

   Abstract >> Accounting and audit

   ...) and costs associated with the implementation products... We will carry out factorial analysis cost products at Sintezlok LLC Factorial model S / s = FOT + MZ ...

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 by its level, to determine the influence of factors on its growth and, on this basis, to assess the work of the company 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.

With the help of 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, 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, you need an absolute increase in costs per 1 ruble. marketable output at the expense of each factor multiplied by the actual volume of sales of products, 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 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 of industrial products is occupied by the costs of raw materials and materials. 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 amount 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 commercial products (K tp) shows the fulfillment of the plan in fact in conditional-natural terms: if K tp 1 - the plan is fulfilled; K tp 1 - the plan has not been 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, commercial 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 MBP, 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 constant 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.

Data are used to analyze shop floor and general plant costs by cost item. accounting... 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 management 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, trials (Zr)	Scope of work (V), average cost per unit of work (P 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 works 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, the savings are associated with the failure to fulfill the planned measures to improve working conditions, safety, invention, training and retraining of personnel, etc. Failure to implement these measures sometimes causes more damage to society than the amount of the resulting savings. In the course of the analysis, non-productive costs, losses from mismanagement, which can be considered as unused reserves for reducing the cost of production, should be identified.

Non-productive 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, etc.

The analysis of general production 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.

In domestic practice, under managing the cost of goods the systematic process of formation of production costs of all goods and the cost of individual products, control over the fulfillment of tasks to reduce the cost of goods produced is understood.

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

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

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

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

Cost management can only bring the desired effect based on real data. Admittedly by experts in this field, cost management is a subsystem of the overall information system organization, therefore it is impossible to limit its functions only to production accounting. It links together management, marketing, analysis, financial accounting, production accounting.

Factor analysis of cost

Depreciation of fixed assets

Other costs

Total cost items

Production volume of goods

Costs per ruble of manufactured goods

The analysis shows that the total increase in costs is 26.79% or 144948 thousand rubles, while the largest increase in absolute value is observed for the element of material costs by 105458 thousand rubles. or 24.29%, labor costs increased by 16486 thousand rubles. or 26.16%. The growth in deductions for the unified social tax is due to an increase in the level of wages. The increase in depreciation charges is associated with an increase in the replacement cost of fixed assets. The more than 2-fold increase in other costs is due to the increase in the cost of telephone calls due to the increase in tariffs, advertising and rental costs.

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

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

Analysis of the cost per ruble of goods produced

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

Rice. 7.4. Interrelation of factors determining the level of costs per ruble of manufactured goods

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

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

For the studied organization, the total deviation of the cost per ruble of manufactured goods of the current period from the previous period caused by all factors is determined by comparing lines 9 and 7 (Table 7.11):

95.63 - 94.49 = +1.14 kopecks,

that is, the costs of the current period turned out to be higher than the costs of the previous period.

Let's consider the influence of each of the 4 above factors on this deviation.

Table 7.11

Legend:

Q is the number of products;

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

C is the wholesale price of a product unit;

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

The effect of structural shifts in the composition of goods is determined by the following formula (compare lines 8 and 7 of Table 7.11):

(7.12)

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

The influence of changes in the level of costs on the production of individual products in the composition of the released goods is determined by the formula (the difference between lines 10 and 8):

(7.13)

and is: 88.11 - 97.25 = -9.14 kopecks. The resulting change in the total cost due to this factor is a net savings achieved as a result of a decrease in the cost of material resources, the use of more advanced equipment and technology, and an increase in labor productivity.

It is possible to highlight the impact of changes in prices and tariffs on consumed material resources using the formula:

(7.14)

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

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

(7.15)

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

Table 7.12

The total deviation of the cost per ruble of goods produced coincides with the calculated one by factors, therefore, the calculation was performed correctly.

When analyzing the influence of all 4 factors on this change, it turns out that the reduction in costs is mainly accounted for by net savings, that is, by saving 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. In this regard, the organization needs to pay special attention to the range of products, as well as, if possible, take a responsible approach to the choice of suppliers of material resources, since it is these factors (a shift in the structure of manufactured goods and an increase in prices for consumed resources) that influenced the result in side of increasing costs.

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

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

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

The main tasks of the analysis of material costs as the most important component of the cost of goods 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 in the level of material costs from the planned, previous period and other comparison bases, changes in the volume and structure of manufactured goods, material consumption per unit of product, prices, rates and replacements are considered as influencing factors (Fig. 7.5).

Rice. 7.5. Factorial scheme for the analysis of direct material costs

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 goods (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 with the allocation of these groups of factors are the same for all items of material costs, i.e., for raw materials and basic materials, fuel, purchased semi-finished products and components (below these methods will be considered using the example of basic materials).

The factor of prices, that is, the group of factors that determine the procurement cost of materials consists of the cost of the materials themselves at the prices of suppliers and transportation and procurement costs. To determine the effect of changes in the level (after adjusting them to 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 deviation of material costs in the current period from the previous (baseline) is a consequence of the impact of the above factors, and to assess the impact of these factors, the following indicators of material consumption are calculated (Table 7.13).

Table 7.13

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

The table shows a breakdown of the costs of materials when calculating the cost of a unit of goods. To facilitate calculations, a recalculated amount of costs (column 7) is entered in the table, calculated as the product of the amount of material consumed in the current period by its procurement cost in the previous period (conventionally called the price). First of all, find the general deviation, that is, the difference between the amounts of costs in the current and previous periods (column 6-column 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 amount of costs of the previous period for each line. The difference shows the deviation due to the norms (column 7-column 5).

Table 7.14

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

In the columns of the table reserved for the recalculated indicator, the composition of materials for the current period is recorded, but at the cost of the previous period, for a total of 204.4 thousand rubles. (131.0 + 40.8 + 32.6) instead of 220.8 thousand rubles. (124 + 15.3 + 81.5) of the previous period. Consequently, the cost reduction due to replacement amounted to 16.4 thousand rubles. with a simultaneous increase in cost due to material G 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, it can be seen that the total cost of basic materials for the production of a unit of goods increased by 6.6 thousand rubles. This was a consequence of the increase in prices for materials (+13.8 thousand rubles) and their consumption rates (+9.2 thousand rubles), and only the replacement made it possible to save materials by 16.4 thousand rubles. However, the replacement was made due to a supply failure, that is, it was not planned in advance, which indicates either the organization's omissions in planning the consumption of certain materials for this product, or a decrease in the quality of the product as a result of a forced replacement.

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

• at the expense of the norms of 11.0 rubles. * 61 pcs. = 671.0 rubles.
• at the expense of prices 13.8 rubles. * 61 pcs. = 841.8 rubles.
• due to the replacement of 0.0 thousand rubles. (because overruns are not allowed)

Only 1512.8 rubles.

Analysis of consumption ratesmaterial resources is aimed at identifying reserves for reducing material costs, and therefore the cost of individual products and is carried out for specific goods produced by the organization. Since the range of goods can be very wide and, in addition, various goods can be spent different kinds materials, such an analysis is limited either to the organization's most important goods, or to goods with an overestimated material consumption, or to goods with expensive or scarce materials. The choice of the direction of analysis is determined by the tasks of the organization at this stage. In the process of analysis, the progressiveness of the norms, their dynamics and the validity of the reduction are studied.

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

After assessing progressivity, they proceed to the analysis of changes in norms. . The analysis methodology is presented below (Table 7.15).

Table 7.15

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

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 savings in material costs under the influence of the price factor has a direct impact on reducing the cost through a decrease in the amount of material costs. Savings under the influence of norms and substitution factors not only have a direct impact on these items, but create the possibility of increasing the volume of output of goods and thereby indirectly affect the reduction in the level of fixed costs per unit of goods, i.e., entails a relative decrease in plant-wide and shop costs. Thus, the range of influence of saving material costs due to the factors of norms and substitution for reducing the cost of goods is wider than due to the factor of prices.

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

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

Increase in product output by reducing material consumption rates (Δ Q 1 ):

, (7.16)

where Qch - actual production output, pcs;

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

2) Additional production from saved materials (Δ Q 2 ):

Δ Q 2 = EKm / N 1 , (7.17)

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

3) Calculation of the increase in the volume of production ( Δ V ) due to a change in the mother-aloe return ( µ ) and material consumption ( M ):

V= µ * M;

Δ V (µ) = Δµ * M ex;(7 . 18 )

Δ V(M)= ΔΜ * µ bases.

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

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

The wages and salaries of production workers are recorded directly in line items. The wages of auxiliary workers are mainly reflected in the items of expenses for the maintenance and operation of equipment, the wages of employees and engineering and technical workers are included in the shop and general plant costs (Figure 7.6).

Rice. 7.6. Structure of labor costs in the total cost of goods produced

In the cost of production, only the wages of production workers are singled out as an independent item. Salaries of other categories of industrial and production personnel are included in complex cost items, as well as transportation and procurement costs. The wages of workers employed in auxiliary production are 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.

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

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

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

Only after identifying the general factors that caused deviations in the cost of wages of certain categories of workers, it is determined to what extent they influenced different items of the cost of goods.

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

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

Labor productivity, measured by the average output per worker ( WWed ), Is the quotient of dividing the volume of production ( V ) for the average number of employees ( R CC ), and the average wage ( R CP ) - quotient of dividing labor costs ( R ) for the same average number of employees.

WWed = V / RSS, (7.19)

P CP = P /RSS. (7.20)

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

One of critical factors cost reduction is the outstripping growth rates of labor productivity rates of growth of average wages. That is why determining the influence of the actual ratio of the growth rates of labor productivity and wages on the cost of production is one of the tasks of its analysis.

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

, (7.22)

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

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

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

Table 7.16

Δ P = 63,014 * (122.63 - 121.77) / 121.77 = 445.04 thousand rubles.

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

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 goods. These differences are inevitable because the cost of goods issued in the current period includes the costs of parts and semi-finished products that were in work in progress at the beginning of the period, and part of the costs of production of the current period relates to work in progress at the end of the period.

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

P = P CP *RSS, (7.23)

Consequently, the change in labor costs ( Δ R ) formed under the influence of:

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

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

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

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

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

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

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

The increase in labor costs can also be caused by:

• an increase or decrease in the proportion of higher-paid workers in the total number of the corresponding category (if there is a shortage of employees, such a deviation is inevitable and is not considered an overspending);
• violation of the established salaries; what is an unacceptable non-production expense;
• overfulfillment of production standards and payment of bonuses included in the payroll (for valid reasons), incorrect tariffication of work, unproductive payments and other shortcomings that affect the average wage (for disrespectful reasons).

Analytically, the analysis of labor costs is also of interest, revealing the influence of external (objective) factors. In this case, the analytical indicator is calculated ( R AN ), comparing the cost of wages in the previous period with the growth rate (growth index) of the volume of production:

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

R AN = 63014 * 125.3 / 100 = 78957 thousand rubles.

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

Δ R 1 = R TP - R AN , (7.26)

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

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

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

Δ R 2= R AN - R PP; (7.27)

Δ Р 2 = 78975 - 63014 = 15943 thousand rubles.

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

Δ P A =Δ R 1 + Δ R 2 , (7.28)

Δ P A = 543 +15943 = 16486 thousand rubles.

Absolute variance in labor costs:

Δ R = R TP - R PP, (7.29)

Δ P A= 79500 - 63014 = 16486 thousand rubles.

The calculation results are the same, the calculations are correct.

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

Salary return ( ZPo ) shows how much of the product is produced (in value terms) at the cost of one ruble for wages and is calculated as follows:

ZPo =V / P, , (7.30)

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

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

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

ЗПе = Р /V . (7.31)

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

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

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

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

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

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

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

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

Δ RWZPE = Δ RW + Δ R ZPE, (7.34)

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

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

The increase in labor costs was due to an increase in wages by 17165 thousand rubles, and a decrease in the labor intensity of products ensured a decrease in costs by 16622 thousand rubles.

change in labor productivity of one employee:

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

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

change in the volume of production of goods:

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

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

change in the average annual salary of one employee:

Δ R R = (R TP - R PP) *R TNS , (7.37)

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

Total change in labor costs:

Δ P =Δ RW + Δ RV + Δ R R , (7.38)

14101 + 15915 + 14672 = 16486 thousand rubles.

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

The calculations are correct.

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

• growth in the volume of production of goods - an increase of 15,915 thousand rubles,
• an increase in the average annual salary of one employee - an increase of 14,672 thousand rubles.
• growth of labor productivity of one employee - a decrease by 14101 thousand rubles.

Significant reasons for the increase in labor costs are also deviations from the established technology, recorded by special accounting documents - additional pay sheets, which are grouped by location of detection, reasons and culprit.

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

When calculating the reserves for reducing costs, one should strive to reveal as fully as possible cost overruns certain types these costs, preventing them from balancing with cost savings for other purposes.