Annual savings from cost reduction. Calculation methods and cost reduction analysis. Peculiarities of pricing in consumer cooperatives

06.03.2023

The reduction in unit cost of production (100 rubles of income) is calculated using the formula:

where Svyp is the cost of completion, rub.;

Cpl – planned cost.

By reducing the cost per unit of production, the enterprise receives cost savings on production and sales of products, which is calculated using the formula:

Example. Determine the reduction in the cost of a unit of production (100 rubles of revenue) and the amount of cost savings due to a reduction in the cost of a unit of production according to the following data: cost of 100 rubles. income according to the plan is 74 rubles, revenue according to the plan is 98,642 thousand rubles, costs of production and sales of products will actually increase by 2.5% compared to the plan, revenue has been fulfilled by 105.6%.

1) Determine the total cost according to the plan:

rub.

Zpl=Spl*Vrpl/100=74*98642/100=72995.1 thousand rubles.

2) Let’s determine the costs of production and sales of products to fulfill:

Zvyp=72995.1*102.5/100=74819.97 thousand rubles.

3) Let’s determine the revenue completed:

Vrvyp=98642*105.6/100=104165.95 thousand rubles.

4) Determine the cost of 100 rubles. proceeds from implementation:

Swap=Zvyp/Vrvyp*100=74819.97/104165.95*100=71.83 rub.

5) Determine the reduction in cost of 100 rubles. revenue according to the formula:

6) Let’s determine cost savings by reducing production costs:

Conclusion: The cost of 100 rubles of revenue compared to the plan decreased by 2.17 rubles, which is 2.93% as a percentage, due to a decrease in the cost of 100 rubles. revenue, the company will receive savings in the amount of 2260.4 thousand rubles.

18.5 Sources and factors for reducing costs in communications organizations.

Under sources cost reduction refers to those elements or cost items the amount of which must be reduced in order to reduce cost, under factors the measures that need to be taken to achieve this are understood.

The main sources of cost reduction are:

1) increasing labor productivity, resulting in a reduction in the number of employees and the wage fund;

2) reducing the costs of materials, raw materials, fuel per unit of production;

3) reduction of maintenance costs, production management;

4) improving the use of equipment;

5) acceleration of turnover of working capital.

Cost reduction factors:

1) In-production, depending on the activities of the enterprise itself:

a) technical, aimed at improving the technical level of production;

b) organizational, aimed at improving the organization of production and labor, changing the management structure;

c) structural, aimed at changing the structure and volume of production;

2) Non-production, the change of which does not depend on the activities of the enterprise:

a) established depreciation rates;

b) changes in prices for raw materials received from suppliers;

c) changes in the tariff system and the established minimum wage;

d) changes in tax rates and contributions to the budget and extra-budgetary funds.

2.3. Methods for calculating cost reduction and cost savings

The methodology for calculating reserves depends on their nature (intensive or extensive), methods of identification (explicit or hidden) and determining their value (formal approach or informal). With a formal approach, the amount of reserves is determined without connection with specific measures for their development. The informal approach is based on specific organizational and technical activities.

To calculate the amount of reserves in ACD, methods of direct calculation, comparison, deterministic and stochastic factor analysis, functional cost and marginal analysis, mathematical programming, etc. are used.

Direct counting method used to calculate reserves of an extensive nature, when the amounts of additional attraction or unconditional losses of resources are known. The possibility of increasing production output () in this case is determined as follows: the additional amount of resources or the amount of their unconditional losses due to the fault of the construction organization (DO) is divided by the planned or possible rate of their consumption per unit of production (UP) or multiplied by the planned (possible) resource productivity (RO), i.e. on materials, capital productivity, labor productivity, etc.:

Similarly, when calculating the reserves for increasing production volumes through the use of additional labor resources, it is necessary to multiply the increase in the number of personnel by the planned (possible) level of labor productivity of workers in a construction organization, and due to additional production assets, their increase must be multiplied by the planned (possible) level of capital productivity.

Comparison method is used to calculate the amount of reserves of an intensive nature, when losses or possible savings of resources are determined in comparison with the planned ones or with their consumption per unit of construction products from leading construction organizations. Reserves for increasing production by preventing overexpenditure of resources compared to the normative ones are determined as follows:

(2.20)

where is an increase in the production of construction products; – actual and planned resource expenditures per unit of construction product; N f – actual volume of production of construction products in physical terms; – planned level of resource productivity (material productivity, capital productivity, labor productivity, etc.).

Similarly, the reserve for increasing the output of construction products is determined by reducing resource costs per unit of production in connection with the introduction of innovations:

(2.22)

where is the possible level of resource consumption per unit of construction product;

Widely used methods deterministic factor analysis: chain substitution, absolute and relative differences, integral method. For example, the volume of gross output can be represented as

(2.24)

where is the volume of gross output; – labor productivity; – number of workers.

Then the reserves for growth in the volume of production of construction products due to an increase in the number of workers can be calculated using the method of absolute differences:

where is an increase in the volume of production of construction products due to an increase in the number of workers; – possible level of labor productivity; – actual level of labor productivity; – actual number of workers;

growth reserves due to labor productivity

where – increasing the volume of production of construction products by increasing labor productivity; – possible level of number of workers.

Let's perform the same calculation using the chain substitution method:

(2.27)

(2.28)

(2.29)

using the relative difference method:

(2.33)

(2.34)

using logarithm method:

(2.35)

(2.36)

in an integral way:

The results of correlation analysis are also widely used to calculate business reserves. For this purpose, the obtained coefficients of the regression equation with the corresponding factor indicators are multiplied by the possible increase in the latter:

(2.39)

where is the reserve for increasing the performance indicator ( Y); – reserve for growth of factor indicator ( X); – regression coefficients of the communication equation.

Mathematical programming methods provide significant assistance in determining reserves. Functional cost analysis is very effective - FSA ( Activity Based Costing–ADC) is a method of determining the cost and other characteristics of products, services and consumers, which is based on the use of functions and resources involved in production, marketing, sales, delivery, technical support, service delivery, customer service, and quality assurance. FSA allows you to identify unnecessary costs at the early stages of the life cycle of a property and avoid them by improving design documentation, production technology, using cheaper raw materials, materials, etc.

The calculation-constructive method is used when the performance indicator under study can be presented in the form of a multiple model. For example, labor productivity ( q) is determined by the ratio of gross construction output ( Q vyp) to the amount of labor spent on its production (Zt) in man-days or man-hours. This means that in order to increase labor productivity it is necessary to find reserves for increasing the volume of gross output ( Q vyp) and reserves for reducing labor costs (R¯Zt) due to the introduction of more advanced equipment and technology, mechanization and automation of production, improving labor organization, etc. At the same time, to develop reserves for increasing the production of construction products, additional labor costs are required (Zt. d). In formalized form, the calculation of labor productivity growth reserves using this method can be written as follows:

(2.40)

(2.41)

The identification of reserves for increasing production efficiency associated with differences in the economic indicators of similar construction organizations predetermined the need to apply a comparative analysis of the cost of construction and installation work using the method of economic similarity. The essence of the method is as follows: if, in a comparative analysis of the production and economic activities of a group of construction organizations that have elements of commonality, at least one organization is identified that has achieved the best results in increasing production efficiency, then it is quite natural to assume that other organizations have hidden reserves for economic growth, implementation which will allow them to achieve the level of efficiency of an advanced organization.

The economic indicator taken as equivalent for the compared organizations is estimate the cost of construction and installation work, on the basis of which comparison and reduction of indicators to a comparable form are carried out, as well as an assessment of cost reduction. Quantitative assessment of reserves can be obtained graphically and by calculation.

Since organizational and technical measures to reduce costs are tied to a specific type of construction and installation work, to assess reserves for cost reduction, it is necessary to compare the actual cost of individual types of work performed by the organization. The overall estimate of cost reduction for all construction products is determined as the sum of cost reduction reserves for each type of construction and installation work.

This approach allows us to compare the economic efficiency of implementing organizational and technical measures with the results of cost reduction activities. To exclude repeated calculation of the effects of factors of increasing the technical level, improving the organization of production and labor, as well as external factors that do not depend on the activities of the construction organization, the calculation is made through detailed factors that directly affect the cost level. The latter, depending on the tasks set, can be grouped by economic elements or cost items.

When calculating changes in costs under the influence of technical and economic factors, the economic efficiency of introducing advanced technology, mechanization and automation of production processes is taken into account. Changes in costs are determined taking into account the volume of implementation of individual activities in the planning period. In the planning period, the reduction in costs for measures implemented in the previous period is also taken into account (as the difference between the conditional annual savings and the actual ones). The absolute value of the change in costs is determined in kopecks per 1 ruble of the estimated cost of construction and installation work.

To account for possible cost savings due to feasibility measures, various calculation methods can be used:

At increasing the level of mechanization Construction and installation work results in wage savings due to an increase in labor productivity while simultaneously changing the costs of operating construction machines. Salary savings are equal to the difference between wage costs at the basic and planned levels of mechanization of certain types of construction and installation work.

Additional costs for the operation of construction machines and mechanisms are calculated on the basis of data contained in the comprehensive mechanization plan, on the number of machines and mechanisms required to complete the planned volume of work, on the output of construction machines, the cost of one machine shift and technical standards for fuel and electricity consumption.

Cost savings (E) are determined by the formula

E = E z – R d, (2.42)

where Ez – wage savings, thousand rubles; R d – additional costs for the operation of construction machinery and mechanisms, thousand rubles.

Savings on wages and social insurance contributions are attributed to the corresponding cost elements, and additional costs for the operation of construction machines are attributed to the cost elements provided for in the estimated cost of a machine shift;

- cost reduction through the use of construction machines and mechanisms is achieved as a result of reducing the cost of one machine shift due to increased production rates, fuel savings, reduced maintenance costs, etc.

Cost reduction is determined by the formula

(K ms.b – K ms.p) · S ms.b + (С ms.b – S ms.p) · K ms.p, (2.43)

where K ms.b and K ms.p are the number of machine shifts in the base and plan periods; C ms.b and C ms.p – the cost of a machine shift in the base and planned periods;

- introduction of progressive methods of work production and advanced technology(for example, the flow method) causes a reduction in construction duration and a change in the costs of operating construction machines.

The savings achieved in this case are determined by the formula

(2.44)

where U pr is the amount of UPR consisting of materials, costs of operating construction machines and overhead costs, thousand rubles; T f and T p – actual and planned duration of construction, months;

- improvement of production and labor organization. The effect of this factor is manifested in an increase in labor productivity, which leads to a relative decrease in the share of wages in the volume of construction and installation work.

The expected savings are determined by the formula

(2.45)

where U d is the share of wage costs in the volume of construction and installation work in the planning period, %; , In avg – change in average wages and average annual output per worker, % to the base year;

- reduction in material costs and reduction in transportation and procurement and storage costs. The reduction in consumable materials and the resulting savings in monetary terms are determined on the basis of a calculation containing the following data:

On the consumption of materials in physical and value terms by groups specified in the statistical report in Form No. 2, and on material costs per 1 ruble of construction and installation work for the expected completion for the base year;

On material costs for the volume of work in the planned year based on the level of costs for individual types of materials per 1 ruble of construction and installation works for the expected completion for the base year.

Reducing the cost of materials is achieved by reducing transport and procurement and storage costs as a result of reducing transportation distances, choosing the most economical modes of transport, reducing costs for loading and unloading operations and maintaining a warehouse network, as well as reducing losses of materials during transportation and storage in warehouses. Savings due to these factors are determined by the formula

(2.46)

Where Q n – volume of construction and installation work in the planning period, thousand rubles; U b and U p – the share of transport and procurement and warehouse costs and the cost of work in the base and planned periods;

Savings from reducing the cost of production of auxiliary and auxiliary industries calculated by the formula

where C b and C p are the cost per unit of production in the base and planned periods; K p – the amount of products consumed in the planned year for the volume of construction and installation works;

- a change in the volume of SMR causes a relative decrease(increase)UPR. The value of the UPR (absolute and as a percentage of the cost of construction and installation work) in construction organizations is different. When developing a cost plan for construction and installation work, it is determined on the basis of reporting and planning data.

Reducing costs due to a relative decrease in UPR is determined by the formula

(2.48)

where is the increase in the volume of construction and installation work in the planned period compared to the base period, %; – increase in UPR in the base year.

The amount of savings is distributed among cost elements in proportion to their share in the UPR;

- improving the use of fixed assets leads to a relative reduction in the amount of depreciation charges:

(2.49)

where A b and A p – the amount of depreciation charges in the base and planned periods; Q b and Q p – volume of construction and installation work in the base and planned periods.

The amount of depreciation in the base and planning years is determined based on the average annual cost of fixed production assets for construction purposes, other fixed assets and established average depreciation rates.

The reduction in administrative and economic costs is achieved as a result of improving the organization and management of construction production, consolidation of construction organizations and their divisions, and reduction of management maintenance costs:

(2.50)

where З х.р.б and З х.р.п – the amount of administrative and economic expenses in the base and planned periods; Q b and Q p – volume of construction and installation works in the base and planned years, thousand rubles.

Savings are distributed among cost elements in proportion to their share in the total amount of administrative and business expenses;

- reduction of unproductive expenses is calculated based on the activities planned by the construction organization for these purposes in the planned year.

The reduction in unit cost of production (100 rubles of income) is calculated using the formula:

where Svyp is the cost of completion, rub.;

Cpl – planned cost.

By reducing the cost per unit of production, the enterprise receives cost savings on production and sales of products, which is calculated using the formula:

1) Determine the total cost according to the plan:

rub.

Zpl=Spl*Vrpl/100=74*98642/100=72995.1 thousand rubles.

2) Let’s determine the costs of production and sales of products to fulfill:

Zvyp=72995.1*102.5/100=74819.97 thousand rubles.

3) Let’s determine the revenue completed:

Vrvyp=98642*105.6/100=104165.95 thousand rubles.

4) Determine the cost of 100 rubles. proceeds from implementation:

Swap=Zvyp/Vrvyp*100=74819.97/104165.95*100=71.83 rub.

5) Determine the reduction in cost of 100 rubles. revenue according to the formula:

6) Let’s determine cost savings by reducing production costs:

18.5 Sources and factors for reducing costs in communications organizations.

The main sources of cost reduction are:

1) increasing labor productivity, resulting in a reduction in the number of employees and the wage fund;

2) reducing the costs of materials, raw materials, fuel per unit of production;

3) reduction of maintenance costs, production management;

4) improving the use of equipment;

5) acceleration of turnover of working capital.

Cost reduction factors:

1) In-production, depending on the activities of the enterprise itself:

a) technical, aimed at improving the technical level of production;

b) organizational, aimed at improving the organization of production and labor, changing the management structure;

c) structural, aimed at changing the structure and volume of production;

2) Non-production, the change of which does not depend on the activities of the enterprise:

a) established depreciation rates;

b) changes in prices for raw materials received from suppliers;

c) changes in the tariff system and the established minimum wage;

d) changes in tax rates and contributions to the budget and extra-budgetary funds.

15. Factors of reduction (increase) of cost are understood as such changes in the conditions of production activity of an enterprise that affect the absolute value of production costs and the level of costs per ruble of marketable products.

16. It is recommended to calculate cost based on technical and economic factors according to the following scheme:

the costs of the base period are determined per 1 ruble of marketable products. The base level of costs is the costs of the previous period.

By multiplying the costs of the base period by the volume of marketable products of the planned period, its cost is calculated while maintaining the conditions of production and sales of products in the base period, i.e. the volume of marketable products of the planned period is taken at the prices and conditions of the base year (without taking into account the impact on individual and average (group) prices of improved product quality, changes in production location and other conditions);

a decrease (increase) in costs included in the cost of production is determined, due to the influence of individual technical, economic and other factors.

17. When determining savings due to the action of all technical and economic factors (except for changes in the volume of production and the use of fixed assets), only the reduction of variables directly proportional to the volume of production and costs is taken into account. Relative (per 1 ruble of marketable products) savings in semi-fixed costs and depreciation charges are considered as a result of an increase (decrease) in the volume of production and improved use of fixed assets. The influence of each technical and economic factor on the level of production costs is determined by calculations using the methodology given below.

18. Savings due to an increase in the level of technology and organization of production are determined taking into account the time of carrying out the relevant activities. If the event planned in the plan is not carried out from the beginning of the year, then the calculation reflects only part of the effect obtained during the period from the beginning of the implementation of the event to the end of the year. If an activity is implemented in the base period, then the carryover savings from implementation in the base period must be taken into account in the planning period.

This saving is equal to the difference between the value of conditionally variable costs per unit of production in the base period and their value after carrying out organizational and technical measures, multiplied by the volume of production of the corresponding types of products in the planning period.

Formula:

Eg = (Zb - Z1) x Pp,

At the same time, it is necessary to ensure that the impact of changes in the structure and quality of the supplied material resources on their cost is not taken into account again, for example, by the factor “Increasing the technical level of production.”

27. The impact on the cost of production of reducing defects is calculated as a whole, regardless of what measures result in a reduction in defects.

For the products of factories processing non-ferrous metals, carbide and carbon industries, where defects are planned, the impact on the cost of reducing losses from defects in the planned year is equal to the amount of savings from eliminating excess defects and from reducing the rate of planned defects.

28. In calculating the impact of changes in the volume and structure of manufactured products, the following main factors are highlighted:

Relative change in semi-fixed expenses (except for depreciation), caused by a change in the volume of production;

The degree of use of fixed assets and the associated relative change in depreciation charges;

Changing the structure (nomenclature and assortment) of products.

A change in the volume of products produced leads to a relative (per 1 ruble or unit of marketable product) change in semi-fixed costs.

Depreciation and repair fund (where it is created) are classified as semi-fixed expenses, but the relative change in these costs is determined by calculating individual factors.

The magnitude of the relative reduction in semi-fixed costs is determined based on the share of these costs in the cost of marketable products of the base period.

Considering that an increase in the volume of manufactured products causes a slight increase in semi-fixed expenses, for calculations of the planning period the share of semi-fixed expenses of the base period is clarified. To do this, conditionally fixed costs are reduced to completely constant using the following formula:

У x (Тп - Тз) Уп = -----------------, Тп

Where:

UP - the share of the given conditionally fixed costs in the cost of marketable products of the base period or in individual cost elements (expense items) in%;

Y - the share of semi-fixed costs in the cost of commercial products or in individual cost elements (expense items) in the base period in %;

Тп - growth rate of the volume of marketable products in the planned period in comparison with the base period in %;

Tz is the growth rate of this type of cost due to an increase in production volume in %.

CALCULATION OF COST INDICATORS

PRODUCTS.

CALCULATION OF COST REDUCTION.

METHODOLOGICAL INSTRUCTIONS

FOR PRACTICAL LESSON No. 6

by academic discipline

"ECONOMICS OF ORGANIZATION"

for part-time students

getting an education

specialty 2 – 45 02 01 – “Postal communications”

Vitebsk 2016

Compiled by S.P. Kukisheva

Reviewed and approved at a branch meeting

Departments of E&U

Head Phil. Departments _____________ A.P. Toothless

Purpose of the lesson: Mastering the methodology for calculating the cost of a unit of production, calculating the cost of production, reducing the cost of a unit of production and saving costs from reducing the cost of a unit of production.

Literature:

1. Economics of an organization (enterprise). Workshop: textbook. allowance / O. V. Volodko, R. N. Grabar, T. V. Zglyuy; under. ed. O. V. Volodko. – Minsk: Higher School, 2015. – 271 p.

2. Enterprise economics: answers to exam questions / E. S. Rusak, E. I. Sapelkina. – Minsk: tetralit, 2014. – 144 p.

3. Enterprise Economics: textbook. manual / L. N. Nekhorosheva, N. B. Antonova, L. V. Grintsevich [and others]; under. ed. Doctor of Economics sciences, prof. L. N. Nekhorosheva. – Minsk:, 2008. – 719 p.

4. Enterprise Economics: textbook / E. V. Krum. – 2nd ed., revised. - Minsk: TetraSystems, 2013. – 192 p.

5. Enterprise Economics: textbook. / N. L. Nekhorosheva and others, under the general editorship of N. L., Nekhorosheva. - 3rd edition - Mn.: Higher School 2012 - 383 p.

Methodological support: Individual tasks, methodological instructions for their implementation.

Technical support: Microcalculators.

Homework:

1. Classification of costs for production and sales of products

2. Methodology for determining the costs of production and sales of products.

3. Reveal the essence of each cost element that forms the cost of products (works, services) of a communications organization, give examples.

4. Characterize the factors and reserves for reducing the cost of products (works, services) of the organization.

The report must contain:

1. Conditions and initial data of tasks

2. Calculations and necessary explanations for them, units of measurement, conclusions. Make calculations with an accuracy of 0.1

Control questions:

1. How is it calculated and what does product costing show?

2. How is the cost of one hundred rubles of revenue calculated? What is the economic meaning of this indicator?

3. Give the cost elements that form the cost of products (works, services) of a communications organization.

4. Describe the structure of the cost of products (works, services) of a communications organization.

5. List the indicators for reducing the cost of production and sales of products (works, services).

Guidelines for implementation

practical task

The sum of the costs of production and sales of products, expressed in monetary terms, forms a financial and economic indicator of a commercial organization, which is called the cost of production. The economic meaning of the indicator: how many rubles of current expenses were required to generate one hundred rubles of revenue.

The cost per unit of production in communications organizations is determined by the formula

where C is the cost per unit of production (one hundred rubles of revenue), rub.;

Z – costs of production and sales of products, rub.;

B – revenue from sales of products, rub.

Calculation of the cost per unit of production is determined by the formula:

C i = Z i × 100 / V, (2)

where C i is the cost of one hundred rubles of revenue for the i-th cost element, rub.;

B – revenue from sales of products (works, services), rub.

The percentage reduction in unit cost of production (one hundred rubles of revenue) in the planned year is calculated using the formula:

(3)

where C PL is the cost of one hundred rubles of revenue according to the plan, rub.;

WITH TEK - the cost of one hundred rubles of revenue in the current year, rub.

Costs can be grouped into economic homogeneous elements:

a) “material costs”: includes the cost of materials and spare parts, all types of fuel and energy;

b) “labor costs”.

For calculation, we determine the wage fund (WF) using the formula

, (4)

Where Payroll- wage fund for employees in the planned year, million rubles.

– average number of other employees in the planned year, people;

t– number of months in the planning period.

c) “contributions for social needs” are calculated in the amount of 34% of the planned wage fund;

d) “depreciation deductions” - the amount of deductions for the complete restoration of the operating system;

d) “other costs”.

Analysis of the structure and calculation of the cost of products (works, services) allows us to find reserves to reduce costs. The amount of cost savings for the production and sale of products (works, services) in the planned year, obtained by reducing the cost of a unit of production (one hundred rubles of revenue) can be determined by the formula

, (5)

Where E

Zpl– costs according to the plan, million rubles;

Zusl– conditional costs, million rubles.

(6)

Where Zusl– notional amount of costs, million rubles;

Stack- cost per unit of production (one hundred rubles of revenue) in the current year, rubles;

Vpl– revenue in the planned year, million rubles.

Cost savings (or overspending) in the report compared to the plan:

, (7)

Where E- cost savings on production and sales of products (works, services), million rubles;

3 ISSUE– actual costs incurred for the production and sale of products (works, services), million rubles;

Z USL– conditional costs for the production and sale of products (works, services), calculated according to the planned cost and actual revenue, million rubles.

Notional amount of costs in the report compared to the plan:

, (8)

Where Z USL- notional amount of costs, million rubles;

With submarine– cost per unit of production (one hundred rubles of revenue) according to plan, rub.

IN ISSUE– actual realized revenue, million rubles.

Problem 1

Determine the cost per unit of production (one hundred rubles of revenue) based on the following data:.

1. Labor costs - 410510.4 million rubles.

2. Material costs - 91840.4 million rubles.

3. Depreciation charges - 86295.4 million rubles.

4. Other costs - 98810.6 million rubles.

5. Revenue of the organization - 1125100.1 million rubles.

Explain the economic meaning of the calculated indicator

Problem 2

Calculate the cost estimate for each cost element based on the following data:

1. Labor costs - 21689.3 million rubles.

2. Contributions for social needs - determine

3. Depreciation charges - 18442.1 million rubles.

4. Material costs - 13428.9 million rubles.

5. Other costs - 9632.6 million rubles.

6. Revenue from sales of products (works, services) - 74152.4 million rubles.

Determine the nature of production. Explain the economic meaning of the calculated indicator

Problem 3

Plan the cost per unit of production and the % reduction in the cost of the organization. Draw conclusions

Initial data:

1. Current year:

Revenue from sales of products (works, services) - 2850 million rubles

Depreciation charges - 766 million rubles.

The share of depreciation charges is 32% of the total costs.

2. Planned year:

Revenue from sales of products (works, services) 3140 million rubles.

Production and sales costs increased by 3.6%

Problem 4

Determine the percentage reduction in unit cost of production in the planned year compared to the current year. The source data is in Table 1.

Table 1 - Initial data

Problem 5

Determine the percentage reduction in the unit cost of production (one hundred rubles of revenue) and the amount of cost savings obtained by reducing the cost of a unit of production (one hundred rubles of revenue). Initial data:

Revenue from sales of products (works, services) 617.3 million rubles.

Labor costs – 123 million rubles. The share of labor costs is 23% in the total costs of production and sales of products (works, services).

2. Execution of the plan:

Revenue from sales of products (works, services) 672.8 million rubles.

Costs for production and sales of products (work, services) increased compared to plan by 4.4%.

Problem 6

Calculate the amount of cost savings for production and sales of products by reducing the unit cost of production.

Table 1 – Initial data

Related information.