The most important indicators expressing the cost of production are the cost of the entire marketable products, costs per 1 ruble of marketable output, unit cost of production .

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

As part of the cost of production, variable and conditionally fixed costs (costs) are distinguished. Value variable costs changes with a change in the volume of products (works, services). Variables include material costs for production, as well as piecework wages of workers. The amount of semi-fixed costs does not change with a change in the volume of production (works, services). Conditionally fixed costs include depreciation, rent of premises, time wages of administrative and managerial and service personnel and other costs.

So, the task of the business plan for the cost of all marketable products has not been completed. The above-plan increase in the cost of production amounted to 58 thousand rubles, or 0.29% of the plan. This happened due to comparable marketable products. (A comparable product is not a new product that was already produced in the previous period, and therefore its output in the reporting period can be compared with the previous period).

Then it is necessary to establish how the plan was carried out for the cost of all marketable products in the context of individual costing items and determine which items have savings, and which ones have overruns. Let's present the relevant data in Table 16.

As you can see, the increase in the actual cost of commercial products compared to the planned one is caused by overspending of raw materials and materials, additional wages of production workers, an increase against the plan of other production costs and the presence of losses from marriage. For the rest of the calculation items, savings take place.

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

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

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

So, the analysis of the cost of production in the context of cost items and homogeneous economic elements makes it possible to determine the amount of savings and overspending for certain types of costs and contributes to the search for reserves to reduce the cost of production (works, services).

Cost analysis for 1 ruble of marketable products

- a relative indicator that characterizes the share of the cost in the wholesale price of products. It is calculated according to the following formula:

Costs per 1 ruble of marketable products is the total cost of a marketable product divided by the cost of a marketable product at wholesale prices (without value added tax).

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

Initial data for analysis.

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

Costs per 1 ruble of actually produced marketable products:

• a) according to the plan recalculated for the actual output and range of products: 85.23 kopecks.
• b) actually in prices in force in the reporting year: 85.53 kopecks.
• c) actually in the prices accepted in the plan: 85.14 kopecks.

On the basis of these data, we determine the deviation of the actual costs per 1 ruble of marketable output in prices in effect in the reporting year from the costs according to the plan. To do this, subtract line 1 from line 2b:

85,53 — 85,92 =— 0.39 kopecks.

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

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

85.23 - 85.92 \u003d - 0.69 kop.

It means that by changing the structure of products the analyzed indicator has decreased. This is the result of an increase in the specific gravity of more than profitable types products with a relatively low cost per ruble of products.

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

85.14 - 85.23 \u003d -0.09 kop.

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

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

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

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

85.53 - 85.14 = + 0.39 kop.

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

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

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

Material cost analysis

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

The share of material costs is about three-quarters of the cost of production. It follows that the saving of material costs to a decisive extent ensures a reduction in the cost of production, which means an increase in profits and an increase in profitability.

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

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

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

Three main factors influence the amount of material costs:

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

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

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

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

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

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

The main reasons for changing the specific consumption of materials are:

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

2. Change in the procurement cost of a unit of material. The procurement cost of materials includes the following main elements:

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

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

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

94 - 50.4 - 98 \u003d - 54.4 thousand rubles.

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

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

Let us determine the influence of individual factors on the cost of material (steel) for product A using the difference method:

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

1.5 * 5.0 = 7.5 rubles.

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

0.2 * 11.5 \u003d + 2.3 rubles.

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

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

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

• elimination of the reasons for the occurrence of excess returnable waste materials in the production process: 50.4 thousand rubles.
• reduction of transportation and procurement costs to the planned level: 19 thousand rubles.
• implementation of organizational and technical measures aimed at saving raw materials and materials (there is no reserve amount, since the planned measures have been fully implemented).

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

Payroll cost analysis

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

The sources of information for analysis are product cost estimates, data statistical form labor report f. No. 1-t, application data to the balance f. No. 5, materials accounting on payroll, etc.

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

Table No. 18

(thousand roubles.)

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

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

6282.4 - 6790.0 = + 192.4 thousand rubles.

The relative deviation is the difference between the actual payroll fund and the basic (planned) fund, recalculated (adjusted) for the percentage change in output, taking into account a special conversion factor. This coefficient characterizes the share of variable (piecework) wages, depending on changes in the volume of production, in the total amount of the wage fund. At the analyzed enterprise, this coefficient is 0.6. The actual volume of output is 102.4% of the base (planned) output. Based on this, the relative deviation in the wage bill industrial production staff is:

So, the absolute overspending on the wage fund of industrial personnel is 192.4 thousand rubles, and taking into account changes in the volume of production, the relative overspending amounted to 94.6 thousand rubles.

Then we should analyze the wage bill of workers, the value of which is mainly variable. The absolute deviation here is:

5560.0 - 5447.5 = + 112.5 thousand rubles.

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

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

Initial data:

Table No. 19

(thousand roubles.)

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

Change in the number of workers:

51 * 1610.3 \u003d 82125.3 rubles.

Change in the average annual wage of one worker:

8.8 * 3434 = + 30219.2 rubles.

The total influence of the two factors (balance of factors) is:

RUB 82125.3 + 30219.2 rubles. = + 112344.5 rubles. = + 112.3 thousand rubles.

Consequently, the overspending on the wage fund of workers was formed mainly due to an increase in the number of workers. The increase in the average annual wage per worker also contributed to this overspending, but to a lesser extent.

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

So, for the wage fund of workers there is an absolute overspending in the amount of + 112.5 thousand rubles, and taking into account the change in the volume of production, there is a relative saving in the amount of - 18.2 thousand rubles.

• additional payments to pieceworkers in connection with a change in working conditions;
• overtime pay;
• payment for all-day downtime and hours of intra-shift downtime.

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

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

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

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

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

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

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

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

101,6 — 101,2 * 0,33 = + 0,013 %

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

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

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

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

Analysis of costs for production maintenance and management

These costs mainly include the following items in the calculation of the cost of production:

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

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

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

The costs of maintaining and operating equipment are variable, i.e., they directly depend on changes in the volume of production. Therefore, the basic (as a rule, planned) amounts of these expenses should first be recalculated (adjusted) by the percentage of the plan for output (102.4%). However, in the composition of these expenses there are conditionally constant items that do not depend on changes in the volume of production: “Depreciation of equipment and intrashop transport”, “Depreciation of intangible assets”. These articles are not subject to recalculation.

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

Expenses for the maintenance and operation of equipment

Table No. 21

(thousand roubles.)

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

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

overhead costs

Table No. 22

(thousand roubles.)

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

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

Then we analyze general expenses.

General running costs

Table #23

(thousand roubles.)

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

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

At the analyzed enterprise, as part of general business expenses, there are unjustified savings under the item "Training of personnel" in the amount of 13 thousand rubles. It is caused by the incomplete implementation of the planned training measures.

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

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

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

196.8 * 50% = 98.4 thousand rubles.

Here, only 50% of unjustified overspending is conditionally accepted as a reserve in order to eliminate the repeated expense account (materials, wages). When analyzing material costs and wages, reserves have already been identified to reduce these costs. But both material costs and wages are included in the cost of servicing production and management.

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

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

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

in terms of expenses for maintenance of production and management - the amount of the reserve is 98.4 thousand rubles. by eliminating the causes of unjustified overspending on the costs of maintaining and operating equipment, general production and general business expenses.

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

The cost of production is the costs of the enterprise measured in monetary terms for its release and sale (Fig. 1.). Without cost calculation and analysis it is impossible to adopt effective management decisions at all levels. Consider what are the types of cost and typical accounting entries.

Rice. 1. The list of enterprise costs that form the cost.

Cost indicators can be planned and actual. Planned are calculated on the basis of planned resource consumption rates. Actual costs are determined after all expenses have been actually incurred.

Depending on the sequence of formation, the cost is divided:

• operating, or technological;
• workshop;
• production;
• complete.

Technological

Technological cost serves to determine the comparative economic efficiency during the selection of the most effective of several options for updating technologies, and includes the costs of all technological operations with the product. It is formed on account 20 excluding general workshop and.

Workshop

shop cost , in addition to technological, includes the costs of organizing and managing the work of the workshop, which cannot be clearly attributed to a specific type of product. These costs are accumulated on the account and monthly distributed by type of product when calculating their workshop, production and full cost.

Production

Production cost , except for the workshop, includes the costs of managing the enterprise (general business expenses), which accumulate on the account and are also written off on a monthly basis for certain types of products.

Complete

IN full cost , in addition to the production cost, non-manufacturing costs associated with .

By economic essence distinguish between the cost, determined by economic elements, or by calculation items.

Using the summation of costs by economic elements, it is impossible to determine the costs of producing a particular product, therefore, costing items are used to determine the cost of individual types of products.

Reflection of cost on products

IN general view The cost of production is formed using the following postings:

Postings for the release of finished products

Release finished products can be accounted for by the accounting department at actual or standard cost. In the first case, the write-off goes directly to. When compiled, two postings are made:

How to reflect the sale of finished products in postings

When accounting without using an account, the actual cost of output is written off to account 90.02. If an account is used to account for finished products at its standard cost, then another entry is made to correct deviations in the actual cost from the planned one.

Cost price represents the current expenditure of the organization, expressed in monetary terms, which is aimed at the production and sale of goods.

Cost price is an economic category that reflects the production and economic activities of the enterprise and shows the number financial resources spent on the production and sale of products. The cost price has an impact on the profit of the enterprise, while the lower it is, the greater the profitability.

Cost Formula

The cost price includes the sum of all expenses for the release of goods. To calculate using the cost formula, you need to sum up all the costs that were incurred in the production (sales) process:

The cost formula looks like this:

Full \u003d Spr + Rreal

Here Full is the full cost,

Ref - production cost goods, calculated by the amount of production costs (wages, depreciation, material costs, etc.),

Rreal - the cost of selling products (storage, packaging, advertising, etc.).

If you need to determine the cost of a unit of production, then the formula for the cost of goods produced is calculated using the simple calculation method. At the same time, the unit price of the produced goods is determined by dividing the sum of all costs for the corresponding period by the quantity of goods manufactured during this time.

Cost structure

The cost formula includes:

• Raw materials needed in the production process;
• Calculation of energy carriers (various types of fuel).
• Expenses for equipment and machinery that are necessary for the operation of the enterprise.
• Wages of company employees, including payment of all payments and taxes.
• General production expenses (office rent, advertising, etc.).
• Depreciation expenses for fixed assets.
• Administrative expenses, etc.

Features of cost calculation

There are several various methods calculating the cost of goods. They may be applied according to the nature of the work, services or products produced. There are two types of production costs:

• Full, including all expenses of the enterprise.
• Truncated cost, referring to unit cost of variable cost production.

The actual and standard cost is calculated on the basis of the costs incurred by the company. At the same time, the standard cost helps to control the costs of various resources and, in the event of deviations from the norm, the timely provision of all necessary measures. The actual cost per unit of output can be determined after all costs have been calculated.

Cost types

Cost is of the following types:

• Full (average) cost, implying the totality of expenses, including commercial costs for the release of products and the purchase of equipment. The costs of creating a business are divided into periods during which they pay off. Gradually, in equal parts, they are added to general production costs.
• Marginal cost, which is directly dependent on the quantity of output and shows the cost of each additional unit of goods. This indicator reflects the effectiveness of the subsequent expansion of production.

Also, the cost can be:

• Shop cost, including the total cost of all departments of the enterprise, which are aimed at the production of new products;
• The production cost, which is the shop cost, including target and general costs.
• The total cost, including not only production costs, as well as the costs incurred by the company in the process of selling the goods.
• General business (indirect) cost, consisting of business management costs and not directly related to the production process.

The basis of any business is the process of control, you can talk a lot about the desire, the ability to organize and the availability of start-up capital, but they all become secondary without the ability to control. Why is this happening?

In fact, any models (mechanisms) built by man require systematic “tuning”, because nothing is eternal on this planet, and when it comes to models built using people themselves, the problem is exacerbated many times over. Alas, the “human factor” has not been canceled, any business is primarily a model of interaction between different people to achieve certain goals, most often making a profit. But the question arises how it is possible to control the process of functioning and, of course, to check how effective the work of the constructed model is. Actually, it is precisely for the control of business processes, which is impossible without analysis, that such indicators as the cost price, . And with the development economic relations appeared and more "advanced" in the form of capital productivity, capital intensity and so on.

Today we will talk about the cost as one of the most important (if not the most important) indicators economic analysis business work. What is cost?

Types and types of cost

In fact, the cost is the totality of all (I emphasize all) expenses in monetary terms from the start of the implementation of the business process to the final completion.

Important - very often, the cost price means only the cost of producing one unit of production, a maximum of total costs are added to the total amount. What is fundamentally wrong, in fact, this is only one part of the total cost and, ultimately, the costs associated with the organization of the business process must be included in the total amount. That is why there are two main types of cost:

Total cost (average)- this is a complete list of expenses, including expenses associated with the organization of the business itself, the purchase of equipment. For convenience and to obtain a readable analysis, the total costs associated with the creation of the business itself, including the contribution of working capital, start-up capital, etc., are divided into the estimated payback period and added in equal parts to the overhead costs, as well as the depreciation of fixed assets. Thus, the average unit cost of production is formed;

An example of calculating the total cost.

Start-up costs for starting a business are 1,000,000 rubles, including fixed assets and working capital(conditionally the full payback period in the business plan is 60 months). Total 16 667 rubles per month.

General expenses (director's salary, cleaners, taxes, building rent, lawyer's services, etc.) amount to 150,000 rubles per month.

1000 units of leather belts were produced per month (). The total expenses for production amounted to 500,000 rubles (the cost of leather, electricity, wages for workers, paint, threads).

Total total cost will be - 16667 + 150000 + 500000 / 1000 (product units) = 667 rubles for one leather belt (conditional calculations)

marginal cost- such calculations are used to determine the break-even threshold of production, plus, of course, profit maximization. What does this mean? In fact, there are two main elements - total production costs, plus depreciation and start-up capital, and the second element is the cost of production itself (how much money will we spend if we produce a unit). So the first category is not directly related to production volumes (or rather, it is extremely elastic). By and large, the seller in the store can sell both (or) and 100.

An example of calculating the marginal cost.

We take the numbers from the example indicated above, but the calculation method changes:

1000 belts produced for 1 month - 16667 + 150000 + 500000 / 1000 = 667 rubles

2 month produced 1500 belts - 666667 + 16667 + 150000 + 750000/2500 = 633 rubles

3 months produced 1200 belts -1583334+16667+150000+600000/3700 ​​= 635 rubles

As you can see, the marginal cost directly depends on the quantity of products produced and shows how effectively it is to increase production in the future. Average, reflects the current conjuncture of production, trade or provision of services.

Exists great amount different types cost, in fact, its type depends on the desire of the owner to control a particular area of ​​work, the main classification looks like this:

• Workshop - it means the cost of individual sections of the production cycle. Transferring it to a small business, you can remember about production roasted sunflower seeds, where you can keep separate records of the cost of the frying process and separately the process of packaging products;
• General business cost (or indirect) - this includes all costs associated with the management and maintenance of the business as a whole, something that is not directly related to production process(as an example, a cleaning lady or legal services, etc.).
• The production cost is the sum of the workshop and general business;
• Full cost - it is calculated as the sum of the production and plus the costs associated with the promotion of goods (advertising, delivery, promotions, presentations), depreciation and, of course, start-up capital (in a proportional breakdown.

Business cost structure

Regarding the cost structure, two main points can be distinguished:

• First, there is the so-called net cost structure. This gradation has been developed and is maintained as a cumulative total expenditure in certain areas (blocks or articles). It can be noted that the gradation is designed for big business, for small individual entrepreneurs or LLCs, such a complex system is not needed. True, for a full-fledged analysis, and even more so for drawing up a business plan, it is worth using an extended structure.

1. Raw materials involved in the main production (activity) this includes materials, components, semi-finished products, assemblies, components
2. Energy costs - gasoline, diesel fuel, electricity, other types of fuel (in certain types production is one of the most significant cost items).
3. Depreciation of fixed assets - equipment, machine tools, machinery, showcases, refrigerators, racks.
4. Salaries of key personnel, including mandatory payments and taxes
5. General production costs - salaries of service personnel, advertising costs, office maintenance, and so on.
6. Works of third-party organizations (contractors), outsourcing or simply contract agreements
7. Administrative expenses - expenses for the maintenance of the administrative apparatus, payment of taxes.

In addition, the cost is taken classify by cost elements, while a separate article or block may contain several different elements.

The main elements of the cost of costs:

• preparation costs production capacity, start;
• costs reflecting investments in technology, production, management decisions;
• investments in the development of the scientific and technical base, experimental design projects, research;
• costs reflecting the service component of the goods release process;
• investment in improving working conditions;
• salary, vacation pay, social contributions;
• mandatory (insurance) payments (contributions);
• acquisition of fixed assets, depreciation;
• purchase of raw materials, materials;
• other costs (including social costs, including those related to “solutions to the issue”);

How to calculate the cost yourself

In fact, self-calculation of the cost for a particular business is not a difficult task, but the trifle salt, as always, is in the details:

• The first is to keep a full record of activities, and that means not accounting for taxation (this was discussed in article and), namely economic activity. In Russia, accounting and, as a result, costing and tax accounting of costs, are different things.
• The second is that cost accounting should be carried out in blocks, that is, the costs of core activities and management costs (general). By the way, this also applies to the conduct of costing for stores.
• Third - after summing up the overall results, that is, calculations of how much was spent, it is imperative to transfer in the context of sold or manufactured products. This will give an opportunity to see the real profitability of the business. That is why when they say that the margin in trade is 100-150%, this does not mean at all that the profitability of the business is similar. If we remove the costs associated with the sale of products and defects (losses) from the markup, the markup will decrease to 50-70%, alas, the costs in this business are high.

In the end, you will reach your indicators of real business profitability, which is very important for any startup.

I often hear the question, how much is the cost associated with the volume of production?

There is no unequivocal answer here, it all depends on how high the share of general business expenses, that is, costs not directly related to production, is.

For example, if you have built your own greenhouse and grow cucumbers in it, while (which gives you the right not to pay taxes), then the level of general business costs will be minimal, you can even order that there will be no such costs at all. Accordingly, the volumes practically do not affect the cost, it is another matter when there is a company with staff, paying taxes, then in this case such an impact will be traced and the more production, the more tangible this process.

That's all, there will be questions, ask

Interesting on this topic

Calculus I tion- Calculation of the cost of a unit of production or work performed. Calculation is one of the main indicators of the plan and report at cost, expressing the costs of the enterprise in monetary form for the production and sale of a unit of a particular type of product, as well as for the performance of a unit of work (transportation, repairs, etc.) in industry and other branches of the national economy.

Calculation makes it possible to compare the levels of cost and profitability of enterprises producing the same products, to correctly resolve issues of specialization, placement of the production program among enterprises, logistics, etc. Calculation of the cost of agricultural products is used to plan purchase prices.

The amount of costs for the main costing items is determined by the following factors. The costs of raw materials, materials, fuel and energy depend on their consumption per unit of output, the composition of prices and transportation and procurement costs. The amount of wages in the calculation is determined by the level of labor productivity and the average wage of production workers. Expenses for the maintenance and operation of equipment, general workshop, general factory and non-production costs per unit of output depend on the validity of the amounts of these costs for the main items provided for in the estimates, and the amount of output.

The costs included in the calculation, depending on the method of their calculation, are divided into direct and indirect. Direct costs include costs determined per unit of production or for individual production areas on the basis of norms and direct accounting data; to indirect - expenses taken into account and planned as a whole for production and distributed in one way or another between workshops and production sites, finished products and work in progress, types of products.

6.1. The calculation of the unit cost of production (calculation) will be performed in accordance with the classification of costs according to the cost items of the cost of expenses):

Calculating the cost of products (works, services) is the calculation of the amount of costs per unit (output) of products.

Table 39

6.2. The consumption of materials for the production of a unit of output (rubles) is determined based on:

material consumption rates,

Material prices.

Table 40

6.4. The tariff wages of the main workers per unit of output for products, taking into account the bonus, are determined based on:

Labor intensity of products by types of work;

Hourly tariff rate by type of work;

Bonus conditions for key workers.

Table 42

6.6. Overhead costs are calculated in the following order:

6.6.1. The annual overhead costs for the whole enterprise are determined (the amount of depreciation deductions, wages with bonuses and accruals of auxiliary workers and employees, electricity costs, rental payments of administrative premises, stationery and other general business expenses)

Table 44

6.6.3. The overhead coefficient is determined as the ratio of overhead costs in total to the amount of the annual wages of the main workers in the main production.

Table 46

Calculation of selling prices based on the cost and the established level of profitability.

Table 48

Summary economic indicators

Economic indicators, a system of meters characterizing the material and production base of enterprises and the integrated use of resources. Economic indicators are used to plan and analyze the organization of production and labor, the level of technology, product quality, the use of fixed and working capital, and labor resources.

9.1. Revenue from the sale of marketable products is determined from the volume of sales and the selling price of products.

Table 49

Cost of annual marketable output

Table 50

Summary list of the main economic indicators of the enterprise in the planned year

Table 51

Conclusion.

Analysis of the external environment is very important for the development of an organization's strategy and a very complex process that requires influential monitoring in the process environment, assessing factors and establishing links between factors and those strengths and weaknesses, as well as opportunities and threats that are contained in the external environment.

All environmental factors are in a state of strong mutual influence. A change in one of the factors necessarily leads to a change in other factors. Therefore, their study and analysis should not be carried out separately, but systematically, tracking not only the actual changes in one factor, but also with the condition of how these changes will affect other factors.

Also, the degree of influence of individual factors on different organizations is different. In particular, the degree of influence manifests itself differently depending on the size of the organization and industries. In addition, the organization must compile a list of those external factors who are potential threat visitors to the organization. It is also necessary to have a list of those external factors, changes in which may open up additional opportunities for the organization.

In order for the organization to effectively study the state of factors, a special system for tracking the external environment should be created. This system should carry out both conducting special observations related to some special events, and conducting regular observations of the state of external factors important for the organization.

Obviously, without knowing the environment, the organization will not be able to exist. However, it does not float in the environment, like a boat that does not have a rudder, oars and sails. The organization studies the environment in order to ensure its successful progress towards its goals.

Introduction.

The definition of environmental factors and the degree of their impact on the organization did not play a significant role in Russian socio-economic and political history. This is because in the seven decades leading up to the ongoing market transition, entrepreneurial activity was banned by law and suppressed by communist ideology.

In general, during the years of the USSR, this should not have been done, since our country was an almost closed system. All enterprises worked only according to the State Planning Commission, which was "dumped" from above.

But now this topic is more than relevant, since after Russia's transition to market relations, a large number of enterprises began to form. And the main task of these organizations was to survive in such an environment, which is observed in our country. This environment has become very fluid and uncertain. And now, in order to survive, organizations have to pay attention and take into account all the factors of the external environment. But it is difficult for our managers and heads of Russian companies to cope with this task. And this is explained by the fact that the history of modern entrepreneurship and the transition period of the Russian economy is the shortest compared to the stable situation in other countries (for example, the USA).

At present, we have begun to come close to the problem of the survival of organizations in external environment and mitigation of the impact of environmental factors.