Decreased production costs calculation. Calculation of the unit cost of production and ways to reduce the cost in order to ensure the competitiveness of an industrial organization. Reduction of purchase prices for raw materials and materials for production

22.05.2020

COST CALCULATION

PRODUCTS.

COST REDUCTION CALCULATION.

METHODOLOGICAL INSTRUCTION

TO PRACTICAL LESSON №6

on academic discipline

"ECONOMY OF ORGANIZATION"

for part-time students

education

specialty 2 - 45 02 01 - "Postal communication"

Vitebsk 2016

Compiled by S.P. Kukisheva

Reviewed and approved at the branch meeting

departments E and U

Head Phil. Departments _____________ A.P. Toothless

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

Literature:

1. Economics of the 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. Economics of the enterprise: answers to examination questions / E. S. Rusak, E. I. Sapelkina. - Minsk: tetralit, 2014. - 144 p.

3. Economics of the enterprise: textbook. allowance / L. N. Nehorosheva, N. B. Antonova, L. V. Grintsevich [and others]; under. ed. Dr. Econ. sciences, prof. L. N. Nehoroshevoy. - Minsk:, 2008. - 719 p.

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

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

Methodological support: Individual tasks, guidelines for their implementation.

Technical support : Microcalculators.

Homework :

1. Classification of costs for production and sale of products

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

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

4. Describe the factors and reserves to reduce the cost of production (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

test questions:

1. How is the production cost calculation calculated and what does it 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 the communication organization.

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

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

Guidelines for implementation

practical task

The amount of costs for the production and sale of products, expressed in monetary terms, forms a financial and economic indicator commercial organization which is called the cost of production. The economic meaning of the indicator: how many rubles of current costs were required to make a hundred rubles in revenue.

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

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

Z - the cost of production and sale of products, rub.;

B - proceeds from the sale of products, rub.

The unit cost calculation is determined by the formula:

С i = З i × 100 / В, (2)

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

B - proceeds from the sale of products (works, services), rub.

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

(3)

where C PL - the cost of one hundred rubles of revenue according to the plan, rubles;

C TEC - the cost of one hundred rubles of revenue in the current year, rubles.

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 payroll fund (PF) according to the formula

, (4)

where FOT- payroll fund for employees in the planned year, million rubles.

– average headcount other employees in the planned year, people;

t- the number of months in the planning period.

c) "deductions for social needs" are calculated in the amount of 34% of the planned wage fund;

d) "depreciation deductions" - the amount of deductions for the full restoration of fixed assets;

e) "other expenses".

Analysis of the structure and calculation of the cost of products (works, services) allows you 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- expenses according to the plan, million rubles;

Zusl– contingent costs, million rubles.

(6)

where Zusl– conditional amount of costs, million rubles;

Stack- unit cost 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 for the production and sale of products (works, services), million rubles;

W EP- 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 planned cost and actual revenue, million rubles

The conditional amount of costs in the report compared to the plan:

, (8)

where Z USL- conditional amount of costs, million rubles;

From PL- the cost of a unit of production (one hundred rubles of revenue) according to the plan, rub.

IN EP- actually performed revenue, million rubles.

Task 1

Determine the unit cost 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 expenses - 98810.6 million rubles.

5. Revenue of the organization - 1125100.1 million rubles.

Explain the economic meaning of the calculated indicator

Task 2

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

1. Labor costs - 21689.3 million rubles.

2. Deductions for social needs - define

3. Depreciation deductions - 18442.1 million rubles.

4. Material costs - 13428.9 million rubles.

5. Other expenses - 9632.6 million rubles.

6. Proceeds from the sale of products (works, services) - 74152.4 million rubles.

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

Task 3

Plan unit cost and % cost reduction for the organization. draw conclusions

Initial data:

1. Current year:

Proceeds from the sale of products (works, services) - 2850 million rubles

Depreciation deductions - 766 million rubles.

The share of depreciation deductions is 32% of the total cost.

2. Planned year:

Proceeds from the sale of products (works, services) 3140 million rubles.

Production and sales costs increased by 3.6%

Task 4

Determine the percentage reduction in the unit cost of production in the planned year compared to the current year. The initial data are in table 1.

Table 1 - Initial data

Task 5

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

Proceeds from the sale of products (works, services) 617.3 million rubles.

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

2. Implementation of the plan:

Proceeds from the sale of products (works, services) 672.8 million rubles.

The costs of production and sale of products (works, services) increased by 4.4% compared to the plan.

Task 6

Calculate the amount of cost savings on production and sale of products by reducing the unit cost of production.

Table 1 - Initial data

Similar information.

1. Absolute savings from reducing the cost of production ES.

a) savings from reducing the cost of comparable marketable products in the reporting period compared to the base period is calculated as the difference: Es = С1q1-Cпq1

b) the amount of the planned target to reduce the cost of production compared to the baseline is calculated by the formula: Es = Spqp-Coqp,

where Co and C1 are the cost of a unit of a certain type of product in the base and reporting periods, Sp is the planned cost of a unit of a certain type of product, q1 and qp are the number of units of a certain type of product actually produced in the reporting period and according to the plan.

The main reserve for reducing the cost of production is the increase in social productivity of labor. The growth in the productivity of social labor causes a decrease in the number of workers and the fund wages. At enterprises that ensure the growth of labor productivity at a rate exceeding the growth of average wages, the costs per unit of output are reduced.

C \u003d (Iz / Ip) * Dzp, where C is the relative cost reduction in percent, Dzp is the share of wages and social insurance contributions in total costs, Iz is the index of the average monthly wage of one employee, Ip is the labor productivity index.

The most important sources of reducing the cost of production include the rational use of raw materials, materials, fuel and energy; improved use of equipment; reducing maintenance costs; management of production and marketing of products. These sources are constant and their significance increases under the influence, first of all, of the intensification of production based on the acceleration of scientific and technical progress, the improvement of the organization of production and labor, the growth of production volumes, etc.

2. Relative savings on depreciation charges due to improved use of fixed assets Ea. Improving the use of fixed production assets, achieved by increasing the operating time of equipment, increasing the shift ratio, reducing the number of uninstalled and unused equipment, intensifying production processes, and more fully developing production capacities, ensures an increase in output and a relative decrease in depreciation charges, the amount of which is determined by formula: Ea \u003d (Ao / To - A1 / T1) * T1, where Ao - the amount of depreciation in the base period, excluding the commissioning of new industries, A1 - the amount of depreciation in the planning period, taking into account the commissioning of new industries, To - the actual volume of gross products in the base period, excluding the commissioning of new industries, premiums for quality improvement, changes in prices for finished products, T1 - the volume of marketable products in the reporting period, taking into account the commissioning of new industries, premiums for quality improvement, changes in prices for finished products.

3. Relative savings on conditionally fixed (independent) costs Epp, with an increase in production volume, is determined by the formula: Epp \u003d (It * Co * Dpp) / 100, where It is the growth rate of marketable output in the planned year compared to the base year, Co - the cost of commercial products or individual cost elements, EPP - the sum of the given conditional fixed costs(without depreciation) in the base year, Dpp - the share of the reduced semi-fixed costs in the cost of commercial products or individual cost elements in the base year. Dп=(Dп*(It-Iп))/Iт, where Dп is the share of the reduced semi-fixed costs in the cost of marketable products in the base year compared to the year preceding the base year, Iт is the growth rate of marketable output in the planned year compared to base, Iup - the growth rate of conditionally fixed costs in the base year compared to the previous one.

4. Transitional savings from organizational and technical measures Eq. Due to the fact that certain organizational and technical measures are not implemented from the beginning of the year, it is not possible to fully realize the effect of implementation during the first year. However, this effect must be taken into account when calculating the reserves for reducing the cost of production by factors in the next year. For this, data on the average annual cost of production in the base year are used, and the calculation of the amount of expenses in the planned year due to full use the results of activities is carried out according to the formula: Eq \u003d (Cxo * No + Cx1N1) / (No + N1) - Cx1Np, where Сho and Сх1 are variable costs per unit of production before and after this organizational and technical event, No and N1 - output volume of this type of product in the base year, respectively, before and after the organizational and technical measures, in physical terms, Np - the volume of output of this type of product, scheduled for the planned year.

5. Reducing the cost of production (in percent) with an increase in the volume of production of Cdn. Due to the increase in production, the cost of production decreases due to a relative change variable costs. The percentage of cost reduction due to this factor is calculated according to the formula: Cdn=100*Dnn/(100+Yb)-Dnn, where Dnn is the share of variable costs in the cost of production in the base period, Yb is the increase in production in the planned year as a percentage of base level.

6. Decrease (increase) in the cost of production when prices for materials (fuel, raw materials, etc.) change. Savings due to the influence of this factor is calculated by the formula: Ec \u003d (No * C1 - NoCo) * N or as a percentage Ec \u003d No * C1 / No * Tso * 100%, where No - the rate of consumption of this type of material per unit of production, Tso and P1 - unit prices of materials in the base and reporting periods, N - the number of products produced in the reporting period.

7. Percentage of production cost reduction С. The influence of this factor on production cost reduction can be determined by the formula: С=(Ji*Di)/100%, or average cost reduction by the sum of all factors С=Ji*Di/100% or С \u003d E / Co * 100%, where Ji is the change in costs for the i-th item of the cost of production in this period, Di is the share of the i-th item of costs in the cost of the base period, E is the total amount of conditional annual savings received due to implementation of all organizational and technical measures for the planned period, Co - the cost of annual production in the base period before the events.

8. Cost savings on wages and social security contributions to Eze. It can be achieved in terms of the wages of workers through the implementation of various organizational and technical measures that reduce the labor intensity of production. Ez \u003d (to * Zo-t1 * Z1) * (1 + Zn / 100) 2 * N, where to and t1 - the labor intensity of a unit of production before and after the events, Zo and Z1 - the average hourly wage of workers before and after the events , Зн - the established coefficient for social insurance, N - the number of products for which labor intensity is reduced due to the implementation of measures in the reporting year. Similarly, labor savings are calculated for all products, and then the total amount of savings for the year is determined. If this organizational and technical measure is not implemented from the beginning of the year, when calculating the reduction in the cost of production, a part of the amount of savings that should be received in this period is taken into account. When carrying out organizational and technical measures that ensure the release of workers with a time salary savings are determined by the formula: Ez=(Ep*Zs(1+Zn/100))*n, where Ep is the number of employees scheduled for redundancy, Zs is the average monthly salary of this category of workers, Zn is the established coefficient of social insurance contributions, n - the number of months from the date of the event to the end of the year.

Conclusion

After reading the above text, you can come to a number of conclusions. Firstly, accounting for production costs is not possible without knowledge of the classification of costs both by economic elements and by costing items. However, knowledge of only these two classifications will not be able to provide an impeccable accounting for production costs, for this, other types of classifications of production costs are given here, as well as a specific list of costs included in one or another classification. Secondly, accounting for production costs is feasible in accordance with the Accounting Regulations, and is maintained according to the chart of accounts accounting, without the ability to handle this account is also not feasible. Thirdly, accounting for production costs can be carried out by several methods, the choice of which depends on the industry in which the enterprise is engaged, the organization of production at this enterprise, the opinion of the administration, market conditions and a number of other factors. Moreover, as it turned out, their joint use is also possible, if circumstances so require, or the use of a mixed accounting method is an option for more profitable management. economic activity enterprises. Fourth, keeping records of production costs is a part of accounting, the maintenance of which is mandatory for everyone. legal entities engaged in any kind of activity in accordance with the laws of the Russian Federation, which means that the development of industrial relations will push enterprises to keep records more carefully, because it will be more and more controlled by the state. Fifth, the production capacity of the enterprise is not always limited by the demand for finished products or any other external factors, and, as a rule, are set by the administration of the enterprise, in accordance with its views on the work of this production unit. Sixth, enterprises are constantly forced to look for factors and reserves to reduce the cost of their products in order to get the maximum profit from their activities. All these factors and reserves, as a rule, underlie the planning of the further activities of the enterprise, and their calculations are necessary to build diagrams that clearly demonstrate the prospects for the development of the enterprise.

Obviously, production cost accounting has the most unlimited prospects for development, since modern market economy with its ever-increasing degree of competition, obliges enterprises to think about their production costs, as well as methods for keeping records of these costs in order to more freely maneuver their products on the market.

A powerful influx of new firms and, as a consequence, increased competition forces existing businesses seriously think about how not to lose part of your market share and not reduce your profits. This leads them to consider the costs of production and sales of products, without analyzing which the existence of a company in modern market conditions becomes not only problematic, but in my opinion even impossible (especially since the laws of the Russian Federation oblige the company to keep accounting records). This is obvious, because any analysis of the results of the economic activity of an enterprise is based on data on the costs of production and sales of products.

To date, the topic proposed for consideration is not completely new, although most textbooks do not provide a complete and detailed information about it, but contain only parts of it. In my work, I relied mainly on such scientists as: Nikolaeva S. A., Shim J. K. and Abashina A. M. Nevertheless, in my opinion, it is one of the most relevant topics for consideration related to the activities enterprises today and tomorrow too.

The main purpose of this term paper is to gain knowledge about: the costs of production, the principles of accounting and control of production costs, the methodology for accounting for production costs and calculating the cost of manufactured products, as well as compiling a support base for further research of the proposed problem in subsequent training courses. The basis of the study was mainly textbooks and workshops for accounting for the costs of present stage market formation, recruitment normative documents and recommendations, as well as a number of journal articles from major economic periodicals on accounting.

In this paper, an attempt is made to systematize the costs of production, a detailed list of costs included in the cost of manufactured products is given. Also in this work all the main methods of accounting for production costs and calculating the cost of production are presented. Given a set of analysis formulas economic results and calculation of production costs.

After reading the course text itself, you can come to a number of conclusions. Firstly, accounting for production costs is not possible without knowledge of the classification of costs both by economic elements and by costing items. However, knowledge of only these two classifications will not be able to provide an impeccable accounting for production costs, for this, other types of classifications of production costs are given here, as well as a specific list of costs included in one or another classification. Secondly, accounting for production costs is feasible in accordance with the Accounting Regulations, and is carried out according to the chart of accounts of accounting, without the ability to handle this accounting is also not feasible. Thirdly, accounting for production costs can be carried out by several methods, the choice of which depends on the industry in which the enterprise is engaged, the organization of production at this enterprise, the opinion of the administration, market conditions and a number of other factors. Moreover, as it turned out, their joint use is also possible, if circumstances so require, i.e., the use of a mixed method of accounting is a variant of a more profitable business activity of an enterprise. Fourth, keeping records of production costs is a part of accounting, which is mandatory for all legal entities engaged in any type of activity in accordance with the laws of the Russian Federation, which means that the development of industrial relations will push enterprises to keep records more carefully, because it will more and more controlled by the state. Fifthly, the production capacity of the enterprise is not always limited by the demand for finished products or any other external factors, but, as a rule, is set by the administration of the enterprise, in accordance with its opinions about the work of this production unit. Sixth, enterprises are constantly forced to look for factors and reserves to reduce the cost of their products in order to get the maximum profit from their activities. All these factors and reserves, as a rule, underlie the planning of the further activities of the enterprise, and their calculations are necessary to build diagrams that clearly demonstrate the prospects for the development of the enterprise. And, finally, it was found that accounting for production costs can only be based on the basic principles of its organization.

Obviously, production cost accounting has the most unlimited development prospects, since the modern market economy, with its ever-increasing degree of competition, obliges enterprises to think about their production costs, as well as methods for keeping records of these costs in order to more freely maneuver their products on the market.

List of used literature

1. Androsov A.M. Accounting and reporting in Russia: Prakt. management. - M.: JSC "MENATEP-INFORM", 1994.-576p.

2. Aksenenko A. F. Cost in the industry management system: Accounting and analysis. – M.: Economics, 1984.-167p.

3. Balabanov I. T. Analysis and planning of finances of an economic entity. – M.: Finance and statistics, 1998.-112p.

4. E. V. Barunina, Accounting for costs under market conditions, Bukh. Accounting. - 1992. - No. 4. - With. 24-26

5. Accounting: Textbook. / Ed. A. D. Larionova. -M.: "Prospect", 1999.-392s.

6. Accounting in production, A. M. Abashina, A. A. Makovsky, M. N. Simonova, I. K. Tal’e. - 2nd ed., revised. – M.: Filin, 1998.-374p.

7. Glushkov I. E. Accounting at a modern enterprise. - Novosibirsk: EKOR, 1993.-202p.

8. Zhideleva V. V., Kaptein Yu. N. Economics of the enterprise: Tutorial/ ed. S. B. Svigzova; Syktyvkar state. un-t. - Syktyvkar: Syktyvkar University, 1996.-132p.

9. Kozlova E. P. Accounting in small business: Accountant's workshop / E. P. Kozlova, T. N. Babchenko, E. N. Galanina. - M .: Finance and statistics, 1997.-208s.

10. Kondrakov N. P. Accounting: Textbook. – M.: INFRA-M, 1997.-558s.

11. A. N. Kotaev, “On cost grouping in production accounting,” Bukh. Accounting. – 1994.-№9.-p.15-20

12. Makarieva V. I. Accounting in market conditions: Consultation. – Ed. 2nd, revised. - M .: Finance and statistics, 1993.-80s.

13. Nikolaeva S. A. Features of cost accounting in market conditions: Theory and practice. – M.: Finance and statistics, 1993.-123p.

14. Nikolaeva S. A. Principles of formation and costing. – M.: Analytics-Press, 1997.-144p.

15. Savitskaya GV Analysis of economic activity of the enterprise. - 3rd ed. – Minsk: Ecoperspective, 1999.-498p.

16. Shim D. K. Siegel D. G. Methods of cost management and cost analysis: translation from English. – M.: Filin, 1996.-344p.

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Essence and classification of cost

Cost of products (works, services)- is the current costs of its production and sale expressed in monetary terms. The cost of goods produced, work performed, services rendered is calculated twice - by items, and by cost elements. Elements- these are the types of expenses of the same name - materials, wages, social contributions, depreciation and others (for example, taxes included in the cost, travel expenses).

Cost items show the areas of spending funds: the main standardized materials, the main and additional wages of production workers, deductions for social needs as a percentage of the main and additional wages of production workers, overhead costs (all costs that cannot be normalized for specific products).

Costs (cost)- this is monetary terms costs production factors necessary for the enterprise to carry out production and commercial activities associated with the release and sale of products and the provision of services, i.e. everything that costs the enterprise to produce and sell products.

In accordance with the definition of costs (cost), there are:

Cost of production and sale of output

products and sales

Cost of issue (production) Production characterizes in monetary terms all material costs and costs and wages, which in a given production fall not per unit and volume of output.

The cost of production includes:

Costs for the preparation and development of production;

Costs associated directly with the production of products, due to the technology and organization of production;

Labor costs;

Costs associated with the use of natural raw materials;

Costs associated with the improvement of technology and organization of production, with the improvement of product quality;

Expenses related to invention and rationalization proposal;

Maintenance costs of the production process (current, average and overhaul);

Expenses for ensuring standard working conditions and safety measures;

Costs associated with the recruitment of labor force;

Current expenses associated with the maintenance and operation of environmental funds;

Costs associated with production management;

Costs for training and retraining of personnel;

Expenses for transporting employees to and from the place of work, deductions for state social insurance and pensions;

Compulsory health insurance contributions;

Company property insurance payments;

Expenses for payment of interest on short-term loans of banks, payment for bank services;

Warranty service costs;

Expenses associated with the sale of products (packaging, storage, transportation);

The cost of reproduction of the BPF (depreciation for full recovery);

Loss from marriage;

Downtime losses due to internal production reasons.

When planning the cost of production at the enterprise, all costs are grouped according to two criteria: 1) according to economic elements; 2) for calculation items.

Grouping costs by economic elements It provides for the consolidation of all costs on the basis of homogeneity, regardless of where and for what they are made. Such a grouping is used in the preparation of estimates of production costs, here the question is decided: how much and what costs have been made. This is necessary for a more complete reflection of the costs of the resources used, the calculation of the need for working capital, determining the structure of production costs. All costs are grouped according to the following economic elements:

Material costs (minus the cost of returnable waste);

Labor costs (all types of wages and other payments);

Deductions for social needs;

Depreciation of fixed assets;

Other cash costs.

The classification of costs by economic elements makes it possible to know the cost structure and allows for a targeted policy to improve the economics of the enterprise. However, in economic elements it is impossible to calculate the cost of a unit of production (to make a calculation), the grouping of costs by cost items reflects their composition depending on the direction (purpose) of costs (for production or its maintenance) and the place of occurrence (main production, auxiliary, maintenance of the economy and etc.).

Calculation- calculation of the unit cost of production or work performed. It expresses the costs of the enterprise in monetary terms for the production and sale of a unit. specific type products.

Calculation items include:

1) shop cost, including the following cost items:

Raw materials and materials;

Returnable waste (accounted for with the sign “-”);

Purchased components, semi-finished products;

Fuel and energy for technological needs

total material costs

Basic salary of production workers;

Additional wages for production workers;

Contributions to off-budget social funds from the accrued basic and additional wages of workers;

Expenses for preparation and development of production of new products;

Manufacture of tools and fixtures;

Costs for the maintenance and operation of equipment;

shop expenses;

Other production costs;

2) the production cost includes the workshop cost, as well as general business expenses;

3) full cost (total costs) - this is the production cost, supplemented by non-manufacturing costs.

The relationship between articles and elements is shown in rice. 31.

Rice. 31. Model of the relationship of elements and articles of the cost of production (works, services)

Cost items can be grouped into the following groups:

a) According to the method of attributing to the cost of a unit of production, cost items are divided into:

direct costs- costs that are formed per unit of production and can be attributed directly (direct account) to the cost of a particular product, work, service. Direct costs: for raw materials, materials, purchase of products, semi-finished products, basic wages of production workers, fuel and energy;

indirect costs- costs associated with the entire production and economic activities of a workshop or enterprise that are impossible or difficult to normalize and attribute to the cost of a particular product or order. Example: expenses for the maintenance and operation of equipment, shop and general business expenses, non-production expenses.

b) According to the nature of the dependence on the volume of production, the costs are divided into:

conditional variables- expenses, the total value of which varies in accordance with changes in the volume of production. Example: raw materials, materials, basic wages, heat, energy resources;

conditionally permanent- expenses, the total value of which does not depend or almost does not depend on changes in the volume of production. Example: general production and general business expenses, expenses for the maintenance of equipment operation.

c) According to the composition, the costs are divided into:

elemental- expenses consisting of one element: raw materials, materials, fuel, basic and additional wages;

complex- consists of several economic elements: for the maintenance and operation of equipment, workshop, general factory costs.

d) By the degree of participation in manufacturing process expenses are divided into:

main- performance related production order;

invoices- associated with the management and maintenance of production.

Schematically, the classification is presented in rice. 32.

Calculations to reduce the cost of production at the enterprise are carried out in two stages.

At the first stage, the calculation is carried out as part of the current planning at the enterprise for enlarged groups of factors that affect the reduction in production costs:

Due to the planned average reduction in consumption rates and prices for materials;

By increasing labor productivity;

By increasing the volume of output, and hence saving management costs.

1. For the first group of factors, the cost reduction (in%) is calculated in terms of material costs under the influence of the expected change in the norms and prices for materials for each j-th product, ∆С m j:

where - consumption rates of materials in the reporting (base) period and planning periods, kg; - the price of materials in the reporting and planning periods, rub./kg; UC m(s) - the specific value of the cost of materials in the system of this product.

Cost reduction (in%) by this factor for all marketable products, ∆С m:

where UC m j (Qm) - the specific value of the cost of materials for individual products in total cost materials for all commercial products; j- - the number of types of output products.

2. The percentage of cost reduction is calculated due to a decrease in the share of wages under the influence of the planned increase in labor productivity, ∆C p:

where ∆З p, ∆П p - the planned increase in average wages and labor productivity,%; У сз - the specific value of wages in the system of production costs.

3. The percentage of system reduction, DС n, is determined due to the planned reduction in shop, С ni j , and general factory, С нз j , expenses attributable to j-th unit of production. This cost reduction is driven by two factors:

a) in connection with the absolute savings of these costs

where - general factory and shop expenses, respectively, in the reporting and planning period, rubles; Q T j- volume of output j-th product; - planned cost j-th product;

b) with an increase in the volume of production and, accordingly, a decrease in the share of conditionally fixed costs С none j and C nz j in unit cost

where is the volume of marketable products by j th product, respectively, in the reporting and planning period.

4. Total percentage of cost reduction, ∆C:

The result obtained in terms of cost reduction should be a guideline for subsequent clarification and calculations.

At the second stage, the influence on the cost of individual factors is determined.

The analysis of actual production costs consists in establishing the degree of their compliance with planned (normative) values, studying the reasons for changing the cost level, identifying reserves for further cost reduction and, ultimately, determining ways to use discovered reserves.

The following should be analyzed cost objects products:

full cost of production in general and by cost elements;
the cost of all commercial products;
unit cost of the most important products according to costing items;
the level of costs per ruble of marketable products.

An analysis of the total cost of production in general and by cost elements includes an analysis of planned and actual data in thousands of rubles of the cost structure in percent according to the following table. 7.1.

Table 7.1

Analysis of production costs

It should be borne in mind that the total amount of the full cost depends to a large extent on the change in:

production volume;
product structure, nomenclature and assortment shifts;
ratio of the level of variable and fixed costs. Numerous factors affecting the level and dynamics

production costs can be reduced to the following groups: factors that improve the use of labor tools (fixed assets);

factors that improve the use of objects of labor (working capital);

factors that improve the use of labor itself; factors that improve the organization of production, labor and management.

The economic evaluation of cost reduction measures is carried out by two methods:

1. The factor account method consists in identifying factors that reduce it and economic evaluation according to the formula:

C c \u003d (DxI) / 100%,

where C c - cost reduction (in%); And - a change in this article of calculation (economic element); D - the share of this article (element in the total cost).

2. The method of direct counting is similar to the method for determining savings in current costs when introducing new technology.

In this case, the cost is considered as a combination of material, labor and overhead costs.

Accordingly, the total savings E o from cost reduction will consist of savings in these costs:

where E m - savings in material costs; E zp - savings in wages; E nr - overhead savings.

Saving material costs E m is defined as:

E I \u003d xAx C-

where R o - specific consumption materials before implementation; R n - also after implementation; A - the volume of production in natural units of measurement; C - price per unit material resources.

Wage savings for time workers E zpp is determined by the formula:

E and \u003d (H - H) x 3 x K,

where Ch, Ch n - the number of temporary workers before and after implementation; Z p - the average annual salary of time workers; K n - coefficient of accrual on wages.

Wage savings for piecework workers En zps with accruals is determined by the formula:

E n \u003d (P "-R") xA 1 xK,

where Р^, is the price per unit of production (work) before and after

implementation; A 2 - the volume of production in natural units of measurement after the introduction; K n - coefficient of accrual on wages.

Overhead savings E nr:

E \u003d C x K x D,

np np r ^u-p’

where C n ^ - the amount of overhead costs in the cost of all marketable products; K p - coefficient of growth of production volume; D - the share of semi-fixed costs in overhead costs.

Percentage of cost reduction С:

C \u003d (E / s) x 100,

where C c - the total cost of commercial products before implementation; E () - total cost savings.

Usage economic evaluation cost reduction allows you to analyze the cost reduction and get an idea of the savings of individual costs.

For a deeper analysis of the reasons for the change in the cost of individual, usually the most important, types of products, the actual level of costs per unit of production is compared with the planned and data of previous reporting periods.

The influence of factors on the change in the cost of a unit of production is determined by the formula:

I 4 POST /" / 7 per/’

where C is the cost of a unit of production of the type /; Z post / - the amount of fixed costs for the type of product /; 3 . - amount of change

ny costs per unit of production of the type / "; VP (. - the volume of output of the type of product / in natural units of measurement.

Conditional example. Initial data for factor analysis Product costs are shown below:

We determine the influence of various factors on the change in the cost of the product using the chain substitution method:

We calculate the cost of production of the product according to the plan C pl:

14,000 thousand rubles 11 500 pcs.

2200 rub. = 3417.4 rubles.

We calculate the cost of the product with the actual volume of output and planned costs Ср

14,000 thousand rubles 14 500 pcs.

2200 rub. = 3165.5 rubles.

We determine the cost of the product at actual fixed costs and the actual volume of output and at planned variable costs ah C 2:

„ 3 P0STF, 18,500 thousand rubles.

with 2 = "g, + Zperpl \u003d - + 2200 RU 6 "\u003d 4340 rubles.

VPf 14,500 pcs.

We calculate the actual cost of the product С (|) at the actual costs:

P 3 postf, ^ 18,500 thousand rubles. „ 7 , p -

C f \u003d - + 3 PERf \u003d ---- + 2600 rubles. = 3875.9 rubles.

^ VPf ^ 14500 pcs.

Thus, the total change in the unit cost of a drug product unit totaled:

DS 0b Shch \u003d C f - C pl \u003d 3875 '9 - 3417 '4 \u003d 458 '5 RU 6 -

The change in cost was due to the following factors:

The volume of output of AS VP:

DS \u003d C, - C \u003d 3165.5 -3417.4 \u003d -251.9 rubles;

Amounts of fixed costs DS constant:

AC, yust \u003d s 2 "C, \u003d 3475.9 - 3165.5 \u003d 310.4 rubles;

Specific variable costs DS lane:

AC,.av = s f - C 2 \u003d 3875.9 - 3475.9 \u003d 400 rubles.

So, the overall change in the cost of the product occurred due to an increase in the volume of output - the cost decreased by 251.9 rubles, and due to the increase in fixed and variable costs, the cost of the product increased by 310.4 rubles, respectively. and 400 rubles:

DS about W \u003d dS ow + dS „os T + ds „er \u003d -251.9 + 310.4 + 400 \u003d 458.5 rubles.

Analysis of cost reduction for 1 rub. marketable products allows you to determine to what extent the results of the implementation of the plan for the cost of production depended on the enterprise and how much - on factors beyond the control of the enterprise.

Cost indicator for 1 rub. marketable products is universal, since it can be calculated at any enterprise in various industries. In addition, it shows a direct relationship between cost and profit.

Cost indicator for 1 rub. marketable products Z tp is determined by the formula:

where Z tp - the cost of 1 rub. commercial products; C p - the full cost of commercial products; TP - marketable products at contractual prices.

The lower this indicator, the lower the cost, the greater the profit from the sale of marketable products, the higher the profitability.

Cost reduction by 1 rub. marketable products in the planning period compared with the level of costs of the reporting period is determined by the formula:

C c =- °-- 3p xYuO, where C s is the result of cost reduction by 1 rub. TP; C about - the cost of 1 rub. TP of the reporting period; Z p - costs per 1 rub. TP of the planned period.

The amount of costs per 1 rub. marketable products depends on changes in a number of factors, in particular:

production volume;
structural changes production;
specific variable and fixed costs;
selling prices and other factors, which is confirmed by the data in Table. 7.2 and 7.3.

Thus, the amount of profit decreased mainly due to a change in the level of fixed and variable costs, and increased due to an increase in prices for the company's products and changes

Table 7.2

Initial data and calculations of the influence of factors on the change in the amount

costs per 1 rub. marketable products

Indicators	Amount, thousand rubles	Calculations, cop.
Planned costs for planned output		65 000/85 000 = 76,47
Marketable products according to the plan
Costs according to the plan, recalculated for the actual volume of marketable products while maintaining the planned structure		63 500/80 500 = 78,88
Marketable output in fact with a planned structure and planned prices
Costs at the planned level for the actual output of products		68 500/87 500 = 78,29

Actual costs at the planned level of fixed costs		73 500/87 500 = 84,00
Marketable products actually at plan prices
actual costs		82 500/87 500 = 94,29
Marketable products actually at plan prices
actual costs		82 500/92 599 = 89,19
Marketable products at actual prices
D0bshch \u003d 89.19 - 76.47 \u003d 12.72

Table 7.3

Calculation of the influence of factors on the change in the amount of profit

Factors	Impact calculation	Change in the amount of profit, thousand rubles
Decline in production	2.41 x 87,500
Change in the structure of production
Change in the level of variable costs per unit of output	5.71 x 87,500
Changing fixed cost amounts	10.29x87500
Price level change

production structure, increase specific gravity more cost effective products.

For a comprehensive study of the reasons for the change in cost, it is recommended:

in material-intensive industries, analyze the change in the amount of material costs both for the enterprise as a whole and the change in specific material costs for certain types products;
in labor-intensive industries (in wage-intensive industries), analyze the change in the unit cost of each type of product due to the labor intensity of products and the level of average hourly wages. It is also advisable to analyze the impact of indirect costs

on the cost, in particular: the cost of maintaining and operating equipment, commercial, general production and general business expenses. The analysis of these costs is carried out by comparing their actual value with planned data and their value in dynamics over a number of years.

Based on the analysis performed, reserves for reducing the cost of production are determined due to:

increased production and better utilization production capacity enterprises;
reduction of production costs (raw materials, materials, fuel, water, energy, labor productivity growth, rejection reduction, etc.);
economical use of overhead costs (for the repair of fixed assets, representation and travel expenses, postal-telegraph and stationery expenses, etc.);
the best organization production: launching materials into production, issuing them from the warehouse; reduce waste of materials and finished products, elimination of emergencies and unscheduled downtime of machines and equipment, payment for downtime, etc.

CONTROL QUESTIONS AND TASKS

1. Define the cost of production (production costs). What are the differences between them?
2. What is the difference between the cost of production and the social costs of production?
3. How are the costs of production and sales of products classified in practice?
4. On what factors does the structure of production costs depend?
5. How are industries divided according to the cost structure?
6. What is the difference between cost elements and costing items?
7. How is material costs written off for tax purposes?
8. What types of expenses are related to hospitality expenses; spending on advertising and on training and retraining of personnel?
9. How are costs classified depending on the nature of participation in the production process; by economic content; by the complexity of the calculations; by the method of attributing costs and by the degree of dependence on the volume of production?
10. How are expenses formed by cost elements?
11. How are expenses classified by calculation items?
12. How is the rate of workshop, general factory costs calculated?
13. What are the methods of allocation of indirect costs?
14. What costing of production are applied in practice at the enterprises?
15. Explain what is the method of calculating the cost of products (works, services) by the amount of coverage.
16. What methods of cost calculation are used in practice?
17. How are expenses classified in the accounting system?
18. What costs are considered reasonable for tax purposes?
19. How is the evaluation and accounting of costs of work in progress by industry?
20. How are the direct costs attributable to the finished product released?
21. How are direct costs calculated attributable to shipped but not sold finished products?
22. How are the direct costs attributable to shipped and sold finished products calculated?
23. What are the main directions of analysis of production cost objects?
24. What are the main factors affecting the level and dynamics of the cost of production?
25. Due to what main factors are reserves for reducing the cost of production determined?

Note. The text of the task is taken from the forum.

A task. Define cost reduction

In the reporting year, ore production at the mine amounted to 1,850 thousand tons. For the planned year, it is planned to increase production to 1980 thousand tons. The cost of 1 ton of ore in the reporting year is 98 UAH 30 kopecks, including conditionally fixed costs of 44 UAH 50 kopecks.
Define:
1. Reducing the cost of ore due to the growth in production volume (in%)
2. Cost of 1 ton of ore in the planned year

Comment.
Thanks to the teachers for replacing "rubles" with hryvnias, but ... such a cost of ore mining was around in the 80s of the twentieth century. That is, the task has been preserved "from the time Soviet power". It was worth at least asking real numbers in the mining industry.

The task, again, is simply on the student's ability to count in a column. Requires knowledge within the 6th grade high school and a common understanding of the variable cost/fixed cost principle. So, about 9th grade. As a last resort, it will fit for a technical school.

It should be noted that the author of the problem under the term "cost" understands the full cost of marketable products. Because under other assumptions, the problem simply cannot be solved, since we are talking exclusively about ore mining, but not a word about sales. And in " real life"conditionally fixed costs will be written off not for the produced, but for the sold products! For some reason, university professors forget about such "trifles".

An economist should at least think about the level of growth of semi-fixed costs based on inflation data and wage growth expectations, etc.

Solution.
Determine conditionally variable costs.
98.30 - 44.50 = 53.80 hryvnia per ton

Determine the level of conditionally fixed costs.
44.50 * 1,850 = 82,325 thousand hryvnia

Determine the level of conditionally variable costs
53.80 * 1,980 = 106,524 thousand hryvnia

The total cost of production will be
82 325 + 106 524 = 188 849 thousand hryvnia

Planned cost of a ton of marketable products (see comment)
188 849 / 1 980 = 95.38 hryvnia per ton

The reduction in the planned cost of commercial products due to the growth in production volumes will be:
(98,30 - 95,38) / 98,30 * 100% = 2,97%

Answer: 1) 2,97% 2) 95,38

A task. Determine Material Cost Reduction

In the planning period, the material cost rates and planned prices for its acquisition change. These changes are characterized by the following data:

Determine the overall reduction in the cost of materials in the planning period in absolute and percentage terms.

Solution.

To produce one item for each of the items in the base year.

The cost of one item A in the base year = 0.9 * 184 = 165.6 UAH.

The cost of one product B in the base year = 0.15 * 198 = 29.7 UAH.

The cost of one item B in the base year = 1.5 * 172 = 258 UAH.

Find the cost of production all products in the base year.

Costs for products A \u003d 400 * 165.6 \u003d 66240 UAH.

The cost of products B \u003d 1200 * 29.7 \u003d 35640 UAH.

The cost of products B \u003d 800 * 258 \u003d 206400 UAH.

Find the cost of material resources to produce one item for each of the items in the planning year.

The cost of one item A in the planned year = 0.8 * 191 = 152.8 UAH.

The cost of one item B in the planned year = 0.10 * 202 = 20.2 UAH.

The cost of one item B in the planned year = 1.4 * 175 = 245 UAH.

Find the cost of production of all products in the planned year.

The cost of products A \u003d 400 * 152.8 \u003d 61120 UAH.

Costs for product B = 1200 * 20.2 = 24240 UAH.

Product costs B = 800 * 245 = 196,000 UAH.

In the planned period in value terms for each of the products.

Cost reduction for products A = 66240-61120= 5120 UAH.

Cost reduction for products B = 35640-24240=11400 UAH.

Cost reduction for products B = 206400-196000= 10400 UAH.

Find a reduction in material costs in the planning period in relative terms for each of the products.

Cost reduction for products A \u003d 61120 / 66240 \u003d 0.9227

1-0,9227= 0,0773

Resource costs decreased by 7.73%

Cost reduction for products B = 24240/35640= 0.6801

1-0,6801= 0,3199

Resource costs decreased by 31.99%

Reducing the cost of products B \u003d 196000 / 206400 \u003d 0.9496

1-0,9496= 0,0504

Resource costs decreased by 5.04%

Find cost savings for all products in the planned period in value terms.

Cost reduction for all products = (66240+35640+206400)-(61120+24240+196000)=308280-281360=26920 UAH.

Find the cost reduction in relative terms and for all products in the planning period.

Cost reduction in relative terms = 281360/308280= 0.9127

Resource costs decreased by 8.7%

Answer: total costs for the production of products decreased by 26920 UAH. in the planned period. In relative terms, the decrease was 8.7%. The most effective was the cost reduction for product B. The savings amounted to 11400 UAH.

A task. Selecting a cost reduction project

The Interval enterprise produces products C and D. In the planned year, the managers of the enterprise were tasked with reducing the cost of production for one of the products in such a way that the greatest savings were achieved. The production output in the planned year remains unchanged.

Determine and justify for which product the cost price should be reduced. Set prices for products manufactured by the enterprise and determine the profit of the enterprise in the planned year. The data for calculations are given in the table.