The increase in cost suggests that. The cost of production at the enterprise. IV. long term duties

How to reduce the cost of production?

Algorithms for calculating the economic effect of reducing the cost of production

1. Increase in production volumes

2. Increase in labor productivity

3. Saving operating costs for production

4. Decrease in purchasing prices for raw materials and materials for production

5. Reduction of technological losses and production defects

6. Optimization of production processes

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Example 1

§ 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 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 the cost as an object of analysis.

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

The cost of production is the 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 certain types products and production as a whole, determination of wholesale prices for products, the implementation of internal production cost accounting, the calculation of 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 economic activity and, accordingly, one of essential elements this object of management.

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 natural resources, raw materials, materials, fuel, energy, fixed assets used in the production process, labor resources, as well as other costs for its production and sale.

In addition, in the practice of planning, accounting, calculation and analysis, there is a distinction 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 consists of the production cost and non-production costs (that is, the 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 fulfillment of the plan at cost and its changes relative to previous reporting periods, as well as compliance with the current legislation, contractual and financial discipline;
study of the reasons that caused the deviation of indicators from their planned values;
providing cost responsibility centers with the necessary information to operational management the formation of the cost of production;
assistance in the development of the optimal value of planned costs, planned and standard calculations for individual products and types of products;
identification and summary calculation of reserves to reduce the 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, corresponding statements, order magazines and, if necessary source 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 normalized working capital, as well as for other calculations of the sectoral, national and national economic level (in particular, for calculating the value of the national income created in industry).

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.

Cost elements	For the last year		According to the plan for the reporting year		In fact for the reporting year		Changing the actual destiny. weights compared
Cost elements	amount, thousand rubles	destiny. weight, %	amount, thousand rubles	destiny. weight, %	amount, thousand rubles	destiny. weight, %	last year,% (column 6 - column 2)	with a plan,% (group 6 - group 4)
	1	2	3	4	5	6	7	8

Material costs	57527	29,6%	66258	31,3%	60753	30,4%	+0,8%	-0,9%
Labor costs	49484	25,5%	59627	28,2%	55457	27,8%	+2,3%	-0,4%
Social contributions	22602	11,6%	22599	10,7%	20335	10,2%	-1,5%	-0,5%
Depreciation of fixed assets	19741	10,2%	18252	8,6%	17175	8,6%	-1,6%	-0,0%
Other costs	44957	23,1%	44949	21,2%	46096	23,1%	-0,1%	+1,8%
Total:	194311	100%	211685	100%	199816	100%

Analysis of the cost of production by calculation items. A typical grouping of costs by 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 purpose and relationship 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 supplies, purchased components and semi-finished products, fuel and energy for technological purposes, basic and additional wages of production workers, social security contributions. When analyzing them, one cannot restrict oneself to indicators as a whole for the 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 the reported calculations.

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

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

In gr. 4 tab. 1.2 shows the percentage of deviations from the plan to the planned costs for each 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 reduction was observed in the item "Raw materials and supplies" (-12.9%), which allowed 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 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.)

Indicator name	Line no.	Calculation formula	Sum

Planned cost of the entire TP, thousand rubles	1	е qпSп	203554
Cost of all manufactured products:
b) at the actual cost, thousand rubles.	2	e qфSп	194321
a) at the planned cost, thousand rubles	3	e qfSf	192130
TP at wholesale prices of enterprises:
a) according to plan, thousand rubles	4	е qпСп	250066
b) in fact, at the prices adopted in the plan, tr.	5	e qfSp	235883
c) actually in prices, in effect in the reporting year, thousand rubles.	6	e qфSf	237199
Costs per ruble TP according to plan (line 1: line 4), kopecks	7	е qпSп е qпCп	81,40
Costs per ruble of actually issued TP:
a) according to the plan, recalculated for the actual output and assortment (page 2: page 5), cop.	8	е qфSп е qфSп	82,38
b) actually in prices in effect in the reporting year (page 3: page 6), cop.	9	f qfSf f qfCf	81,00
c) actually in the prices adopted in the plan ((p. 3 - price changes): p. 5), cop.	10	f qfS "f e qfSp	79,46
d) actually in wholesale prices for finished products, adopted in the plan (p. 3: p. 5), cop.	11	е qфSф е qфSп	81,45
Costs per TP ruble according to last year's report, kopecks	12		81,90

Legend:
q is the number of products;
S is the unit cost of the product;
C is the wholesale price of a product unit;
S "ф is the actual cost of a product unit, adjusted for changes in prices and tariffs for consumed material resources.

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 for 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 marketable 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 much 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:

identification and measurement of the influence of individual groups of 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 species material values others, changing their content in mixtures (recipes) and the content of nutrients 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 effect of a change in the level of fuel reserves (after adjusting for a change 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 have a direct impact on these items, but create the possibility of increasing the volume of output and thereby indirectly affect the reduction in the level of fixed costs per unit of output, i.e., entails a relative decrease in 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, they 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 replacement. 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.

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

In the columns of the table reserved for the recalculated indicator, the actually used set of materials is recorded, but at the planned procurement cost, for a total of 204.4 thousand rubles. (131.0 + 40.8 + 32.6) instead of 220.8 thousand rubles. (124 + 15.3 + 81.5) according to 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 their consumption rates (+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 specific weight is especially high 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 salary fund depend on 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 to analyze 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 adopted at the enterprise for planning the payroll. In addition, when planning the wage fund and monitoring its spending, it is imperative to check compliance with the planned ratio between the growth rate 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 the above-planned growth in the volume of production is higher than that of the wage fund, since the cost per ruble of production is reduced in comparison with 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 specific gravity time wages labor in the general wage fund, the more (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:

Additional payment to pieceworkers due to changes in working conditions;
Supplement for work in overtime;
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 the 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 workers, such a deviation is inevitable and is not considered an overspending);
violation of the established salaries (the overspending of the fund caused by this is an unacceptable non-production expense);
over-planned overfulfillment of production standards and over-planned payment of bonuses included in the salary fund ( good reason), incorrect billing of work, unproductive payments and other shortcomings affecting 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 Z) 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 production costs 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.

Products	Unit of measure	Issue for	Wages in marketable products, thousand rubles			Wages in the unit cost, thousand rubles
Products	Unit of measure	March	according to plan	actually	deviations (+, -) (gr. 5-gr. 4)	according to plan (group 4: group 3)	actually (column 5: column 3)	deviations (gr. 8-gr. 7)
1	2	3	4	5	6	7	8	9

BUT	PC.	730	9839,7	9783,1	-56,6	13,48	13,40	-0,08
B	PC.	643	5412,0	5314,0	-98,0	8,42	8,26	-0,15
IN	PC.	40	661,2	674,9	+13,7	16,53	16,87	+0,34
Other products	tyb.rub		44,5	57,0	+12,5
Total			15957,4	15829,0	-128,4

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.

Indicators	Designations	Plan	Fact	Deviation from the plan (+, -)

Number of product units B, pcs.	q	643	643	--
Labor intensity of product unit B, standard hours	Q	1,20	1,18	-0,02
Hourly rate, rub.	L	7014	7004	-10
Amount of wages, thousand rubles	U	5412,0	5314,0	-98,0

The influence of each of the factors was:

a) the impact of labor intensity

b) the impact of 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 culprits.

§ 5. Analysis of complex cost items.

Complex costs are those that consist of several elements. In the structure of the cost price the following groups of complex expenses are distinguished: expenses for preparation and development of 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 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, expenses under the item “Depreciation of equipment and Vehicle”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 determining 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.

Indicators	Last year		Reporting year
	thousand roubles.	to net products,%	plan		actually
	thousand roubles.	to net products,%	thousand roubles.	to net products,%	thousand roubles.	to net products,%

Regulatory pure production	64764	100,0%	70800	100,0%	69844	100,0%
Equipment maintenance and operating costs	11001	17,0%	10716	15,1%	10329	14,8%
Workshop costs	12125	18,7%	13170	18,6%	12873	18,4%
General plant costs	17000	26,2%	18420	26,0%	18515	26,5%
TOTAL production maintenance and management costs	40126	62,0%	42306	59,8%	41717	59,7%

Analyzing the data in Table 5.1, we can say that a decrease in the level of 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 decrease 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 comparison carried out allows us to establish only the general trend of changes in costs. 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).

Table 5.2.State-by-item analysis of equipment maintenance and operating costs.

Name of articles	According to plan, thousand rubles	Plan in terms of actual output, thousand rubles	In fact, thousand rubles	Deviations (+, -) (group 3-group 2), thousand rubles
BUT	1	2	3	4

Depreciation of equipment and vehicles *	2270	2270	2278	+8
Equipment operation	1810	1786	1663	-123
Maintenance of equipment and vehicles	1971	1944	1938	-6
Intra-plant movement of goods	755	745	867	+122
Izos of low-value and high-wear tools and devices	1693	1670	1357	-313
other expenses	2217	2187	2226	+39
Total expenses for the maintenance and operation of machinery and equipment for the reporting period	10716	10602	10329	-273

* Depreciation deductions are not recalculated as they do not depend on the volume of production.

The data in the table show that the actual expenses for the maintenance and operation of the equipment turned out to be 273 thousand rubles, or 2.6%, compared to the plan adjusted for the change in output (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 preparation industrial production 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.

Expenses for preparation and development of 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 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 perpetrators is considered.

The dynamics of the relationship between the costs of final marriage and remediation of marriage should be studied. The higher the proportion of 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".

product name	Number of products (items), pcs.		Unit cost, thousand rubles		Wholesale price of a product unit, thousand rubles		Change. prices and tariffs for mater.	Estimated indicators for table 2.1. "Costs per ruble of marketable products", thousand rubles.
product name	according to plan qp	fact. qf	according to plan Sп	fact. Sph	according to plan Cp	fact. Cf	res-sy, thousand rubles	S qпSп	S qфSп	S qфSф	S qфS "f *	S qпCп	S qфCп	S qфCф

Vacuum cleaner	63	60	1013	999	1267	1313	+34	63819	60780	59940	57900	79821	76020	78780
Refrigerator	61	61	1903	1911	2199	2199	+41	116083	116083	116571	114070	134139	134139	134139
Coffee maker	95	35	113	108	177	180	-2	10735	3955	3780	3850	16815	6195	6300
Iron	114	128	78	65	94	107	+3	8892	9984	8320	7936	10716	12032	13696
Telephone	175	153	23	23	49	28	-1	4025	3519	3519	3672	8575	7497	4284
Total:	508	437						203554	194321	192130	187428	250066	235883	237199

* S "f - the actual cost of a unit of the product, adjusted for the change in prices and tariffs for material resources in comparison with their planned value (S" f = Sf - change in prices and tariffs).

Basic provisions for planning, accounting and calculating the cost of production at industrial enterprises (approved by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Centers of the USSR, the Central Statistical Administration of the USSR on July 20, 1970).
Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the formation procedure financial results taken into account in the taxation of profits (approved by the decree of the Government Russian Federation dated August 5, 1992 No. 552; with amendments and additions approved by the Government of the Russian Federation of July 1, 1995 No. 661 and of November 20, 1995 No. 1133).
Analysis of the financial and economic activities of enterprises. Ed. L. Korotkov and R. Medvedev. - M .: Gosfinizdat, 1963 - 357s.
Analysis of economic activity in industry: Textbook / L.A. Bogdanovskaya, G.G. Vinogorov, O.F. Migun and others: Under total. ed. IN AND. Strazheva. - Minsk: Vys. shk., 1995 .-- 363 p.
Business analysis course. Ed. prof. S. K. Tatura and prof. A.D. Sheremet. - M .: "Economics", 1974 - 399s.
Economic Analysis Course: Textbook. for econ. specialist. universities. Ed. M.I.Bakanov, A.D.Sheremet. - M .: Finance and statistics, 1984 - 412s.
Methodology for the economic analysis of the production association. Ed. A.I.Buzhinsky and A.D.Sheremet. - M .: Finance, 1978 - 224p.
The theory of economic activity analysis: Textbook. - 2nd ed., Rev. and add. - M .: Finance and statistics, 1987 .-- 287 p.
Sheremet A.D., Saifulin R.S. Methodology integrated analysis economic activity. - M .: "Economics", 1980 - 232s.
Economic analysis economic activity. Ed. A. D. Sheremet - M .: "Economics", 1979 - 373s.
Economic analysis of the economic activity of enterprises and associations: Textbook / Ed. S. B. Barngolts and G. M. Tatsia. - 3rd ed. revised and add. - M .: Finance and statistics, 1986 - 407s.

Effective ways to reduce production costs

Algorithms for calculating the total influence of various factors of cost reduction on its dynamics

Determination of economic results from reducing production costs

The size of the sales margin and the possible volume of sales directly depend on the size of the cost price. IN market conditions the company cannot form the selling price of its products by simply adding the necessary sales margin to the production cost, but is forced to limit the marginal selling price to the average market price level.

A competitive advantage will always be with those manufacturers whose production costs are lower than those of their competitors. Conversely, the companies with the highest production costs will always have difficulty marketing their products and financial stability, because their small size of the sales margin will not allow them to receive income sufficient to cover all costs and make a profit. Based on this, we can say that the main goal of reducing the cost of production is to maintain the company's competitiveness in the sales market and ensure the amount of profit it needs to develop.

Increasing production volumes is the most obvious and effective way to reduce production costs. This is due to the fact that all production costs of the company can be attributed to variable or fixed.

Variable costs change in a certain proportion along with the dynamics of the volume of production: production increases - costs grow, production decreases - costs fall.

Typical variable costs- consumption of raw materials and materials for production, wages of production workers, energy consumption during the operation of production equipment.

Fixed costs depend little on the dynamics of production, they are necessary regardless of the volume of products produced in the reporting period (depreciation of production equipment, repair and maintenance costs industrial premises, energy consumption for general shop needs, etc.).

The greatest effect is obtained by minimizing direct production costs - energy costs during the operation of production equipment, labor costs of production workers and costs of maintaining and repairing production fixed assets.

The share of raw materials costs in the workshop cost of the majority manufacturing companies quite large (usually 50 to 80%). In addition, the purchase cost of raw materials and materials, in addition to their purchase prices from suppliers, also includes the cost of delivery from the supplier's warehouse to the buyer's warehouse. Usually, the cost of purchasing raw materials and supplies is reduced in two ways:

reduce the average purchase price of raw materials and supplies from suppliers;

minimize transport costs for the delivery of raw materials and materials purchased from suppliers.

To reduce the cost of purchasing raw materials and materials from suppliers, the company can use several methods in parallel - finding more profitable price proposals on the market, the use of discount and bonus programs from existing suppliers, as well as cooperation of purchases with friendly companies (within the framework of an agency agreement or a joint activity agreement).

Technological losses are irrecoverable waste of raw materials and materials that are generated in the process of manufacturing products, reconfiguring and adjusting production equipment, as well as in the process of repairing and checking the performance of this equipment. The reasons for production defects are insufficient personnel qualifications, inadequate quality of raw materials and materials, technical problems in the operation of equipment.

This method, of course, requires much more preliminary analysis of the situation and is more laborious than others, since losses and unnecessary costs as a result of inefficiency of processes cannot be detected simply on the basis of data from production reports.

At the same time, a positive effect on reducing the cost of production as a result of optimization production processes may well be significant and even superior to other methods. In addition, if as a result of this work the company really increases the efficiency of processes, then almost always it leads to an additional reduction in costs in other ways.

Calculation of reducing the cost of production with an increase in the scale of production

Each company has a different ratio of conditionally variable and conditionally fixed costs in the total amount of costs due to the peculiarities of the technological production cycle, organizational structure and business process chains.

But in any case, in order to predict the effect of reducing the cost of production from an increase in the volume of its output, it is necessary to first analyze the costs of the company and calculate their dynamics in relation to the dynamics of production.

Table 1.1 shows the calculation of the production cost of the company "Alpha" for the release of 1000 units of products.

Table 1.1

Calculation of the production cost per 1000 units. products

Expenditures	Cost share		The amount of costs per 1000 units. products
Expenditures	Conditional variables	Conditionally permanent	Total	Conditional variables	Conditionally permanent
Raw materials and materials
Payroll workers
Payroll deductions for workers

Deductions from payroll ITR
Energy resources of production equipment

Depreciation of fixed assets
Inventory and household needs
Material costs
Total workshop costs

General production costs
Production cost total

As you can see, the company's shop floor costs for production are 78% variable, and 22% constant in relation to the dynamics of production.

The production cost of production, taking into account the influence of the structure of costs of auxiliary production and general production costs, reduces the share of variable costs to 67% and increases the share of fixed costs to 33%.

We project the current ratio of variable and fixed costs to increase production by 25%, that is, up to 1250 product units. At the same time, variable costs should also increase by 25%, and fixed costs should remain the same as in the production of 1000 units of production.

We calculate the amount of the increase in the production cost, divide it by the increased number of units of production and compare the resulting cost of one unit with a similar indicator of the actual volume of production (Table 1.2).

Table 1.2

Dynamics of production costs with the expansion of production

So, with the existing structure of variable and fixed production costs, an increase in output by 25% will lead to a decrease in the cost of producing one unit of production by 6.5% (from 2500 rubles to 2336 rubles).

A. A. Grebennikov,
Chief Economist of the Rezon Group of Companies

The material is published in part. You can read it in full in the magazine

The main source of profit formation is the main activity of the enterprise, for the purpose of which it was created. The nature of this activity is determined by the specifics of the industry sector of the enterprise. It is based on production and commercial activities, which are complemented by financial and investment activities.

Profit from the sale of products, works, services is determined as the difference between the proceeds from the sale of products, works, services (net of value added tax, excise taxes and similar mandatory payments), the cost of goods sold, works, services, commercial and administrative expenses.

The most important factors affecting the amount of profit from the sale of products, works, services are:

- change in the volume of sales of products. Increasing sales of profitable products translates into higher profits and better financial condition enterprises. The growth in the volume of sales of unprofitable products affects the decrease in the amount of profit;
- change in the structure of the assortment of products sold. An increase in the share of more profitable types of products in total sales leads to an increase in the amount of profit. An increase in the share of low-profit or unprofitable products affects the decrease in profits;
- change in the cost of production. A decrease in the cost price leads to an increase in profits, and vice versa, its growth affects a decrease in profits. This relationship exists with regard to selling and administrative expenses;
- change in the selling price of products. As the price level increases, the amount of profit increases, and vice versa.

In table 7, we consider the influence of factors on the change in profit from sales of the main types of products.

Table 7 - Influence of factors on the change in profit from sales of the main types of grape products in JSC "Yuzhnaya"

During the study period, profit from sales increased significantly by 6,675 thousand rubles, this is due to a decrease in production volumes. Including due to changes in the volume of sales increased by 1,074.1 thousand rubles, due to changes in the average price increased by 11,946.7 thousand rubles, due to changes in the cost decreased by 7,103.1 thousand rubles.

The results of factor analysis of sales profit allow us to assess the reserves for increasing production efficiency and make informed management decisions.

Evaluation of the above factors is possible using the factorial method of analysis.

The analysis of profit from the sale of products, works, services can be carried out on the basis of the following data (Table 8).

Table 8 - Initial data for factor analysis of sales profit

Let us determine the influence of factors on the amount of profit using the following algorithm.

1. To determine the effect of sales on profit, you need to multiply the profit of the previous period by the change in sales. The main methodological difficulty in determining this factor is associated with the difficulties in determining the change in the physical volume of products sold. It is most correct to determine the changes in the volume of sales by comparing the reported and basic indicators, expressed in natural or conditionally natural measures. This is possible when the product is homogeneous. In most cases, the products sold are heterogeneous in their composition and it is necessary to make comparisons in value terms. To ensure comparability of data and exclude the influence of other factors, it is necessary to compare the reported and baseline sales volumes, expressed in the same prices (preferably in prices of the base period).

To bring the volume of sales of the reporting period to a comparable form, it is necessary to know the index of changes in prices for products, works, services. The recalculation is carried out by dividing the sales volume of the reporting period by the sales price change index. This calculation is not entirely accurate, since prices for sold products change during the entire reporting period.

In our example, the volume of sales for the reporting period in prices of the base period amounted to 1,043,791.3 thousand rubles. (1200360 / 1.15). Taking this into account, the change in sales volume for the analyzed period amounted to 10.643% (1043791.3 / 1037121 * 100%), i.e. there was an increase in the volume of products sold by 0.643%.

Due to the increase in the volume of sales of products, the profit from the sale of products increased:

384057 * (0.00643) = 2469.5 thousand. rub.
2. The influence of the structure of the assortment of products sold on profit is determined by comparing the profit of the reporting period, calculated on the basis of prices and the cost of the base period, with the base profit, recalculated for the change in the volume of sales.

The profit of the reporting period, based on the cost and prices of the base period, can be determined with some degree of convention as follows:

- proceeds from the sale of the reporting period in the prices of the base period 1,043,791.3 thousand rubles;
- actually sold products, calculated at the basic cost (523857 * 1, 00643) = 527225 thousand rubles. ;
- selling expenses of the base period 38,920 thousand rubles;
- administrative expenses of the base period 90287;
- profit of the reporting period, calculated at the basic cost and basic prices (1043791.3-527225-38920-90287) = 387359.3 thousand rubles.

Thus, the effect of shifts in the assortment structure on the amount of profit from sales is equal to:

387359.3 - (384057 * 1.00643) = 833.3 thousand rubles.

The calculation made shows that the share of products with a high level of profitability has increased in the structure of products sold.

3. The effect of changes in the cost of goods sold on profit can be determined by comparing the cost of sales of products of the reporting period with the costs of the base period recalculated for the change in sales:
598536 - (523857 * 1.00643) = 71,311 thousand rubles.

The cost of goods sold increased, therefore, the profit from the sale of products decreased by the same amount.

4. The impact of changes in commercial and administrative expenses on profit will be determined by comparing their values in the reporting and base periods. Due to the decrease in the size of selling expenses, the profit decreased by 2,784 thousand rubles. (36136 - 38920), and management expenses by 380 thousand rubles (89907-90287).
5. To determine the impact of sales prices for products, works, services on the change in profit, it is necessary to compare the sales volume of the reporting period, expressed in prices of the reporting and base periods, ie:
1200 360 - 1043791.3 = 156568.7 thousand rubles.

The total influence of all the listed factors is equal to:

- change in sales volume of 2,469.5 thousand rubles;
- change in the structure of the assortment of products sold 833 thousand rubles;
- change in the cost of 71,311 thousand rubles;
- change in the amount of commercial expenses 2784 thousand rubles;
- change in the amount of administrative expenses 380;
- change in selling prices 156,568.7 thousand. rub.;
- the total influence of factors 340122.2.

A significant increase in the cost of goods sold was mainly due to an increase in volumes. In addition, higher sales and positive shifts in product structure led to an increase in profits. The impact of these factors was supported by an increase in the level of prices for products sold, as well as a decrease in selling costs. Consequently, the reserves for the growth of the company's profit are the growth of sales, an increase in the share of more profitable types of products in the total sales and a decrease in the cost of production.

Production output, units

Workshop costs

Auxiliary production costs

General production costs

Production cost

Production cost per unit

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