MODULE 6.3. COST PRICE. GROUPING OF PRODUCTION COSTS

Product cost represents the current costs of enterprises for the production and sale of products (works, services), expressed in monetary form.

The cost of production is a qualitative indicator, since it characterizes the level of use of all resources at the disposal of the enterprise.

The cost of production of a particular enterprise is determined by the conditions in which it operates. This cost is called individual.

If, based on the individual cost of enterprises, we determine the weighted average cost of the industry, such cost will be called industry average. The average industry cost is closer to socially necessary labor costs.

The main document that guides the formation of the cost of production at an enterprise is the Regulation on the composition of costs for the production and sale of products (works, services) and on the procedure for generating financial results taken into account when taxing profits.

For the purpose of analysis, accounting and planning of the entire variety of costs included in the cost of production, two complementary classifications are used: element-by-element and calculation.

When grouping costs by elements, the costs of the enterprise as a whole are determined, without taking into account its internal structure and without identifying types of products. The document that presents costs by element is production cost estimate. Cost estimates are drawn up to calculate the total needs of the enterprise in material and monetary resources. The cost amount for each item is determined based on supplier invoices, payroll records, and depreciation.

Elements of cost– these are the costs of all services and workshops that are homogeneous in nature for production and economic needs.

The costs that form the cost of products (works, services) are grouped in accordance with their economic content into the following elements:
· material costs (minus the cost of returnable waste);
· labor costs;
· contributions for social needs;
· depreciation of fixed assets;
· other costs.

Material costs reflect the cost of raw materials purchased from outside; cost of purchased materials; the cost of purchased components and semi-finished products; the cost of production work and services paid to third parties; cost of natural raw materials; the cost of fuel of all types purchased from outside, used for technological purposes, production of all types of energy, heating of buildings, transport work; the cost of purchased energy of all types, spent on technological, energy, propulsion and other needs.

The cost of material resources included in the cost of production excludes the cost of sold waste.

Industrial waste refers to the remains of raw materials, materials, semi-finished products, coolants and other types of material resources generated during the production process, which have lost completely or partially the consumer qualities of the original resource. They are sold at a reduced or full price of the material resource, depending on their use.

Labor costs reflect the costs of remunerating the main production personnel of the enterprise, including bonuses to workers and employees for production results, incentives and compensation payments.

Until recently, contributions for social needs reflected mandatory deductions from the costs of paying employees, included in the cost of products (works, services). These contributions were made according to the norms established by law to the state social insurance bodies, Pension Fund, state employment and health insurance fund.

From January 1 In 2001, all contributions to social extra-budgetary funds were replaced by a single social tax.

Depreciation of fixed assets reflects the amount of depreciation charges for the complete restoration of fixed assets.

Other costs are taxes, fees, deductions to extra-budgetary funds, loan payments within the limits of rates, costs of business trips, training and retraining of personnel, rent, depreciation of intangible assets, repair fund, payments for compulsory property insurance, etc. d.

Grouping costs by economic elements does not allow you to keep records of individual divisions and types of products; for this you need records by costing items.

Costing- This is the calculation of the cost of a unit of products or services by item of expense. Unlike costing items, costing items combine costs based on their specific intended purpose and places of education.

There is a standard nomenclature of costs for costing items, but ministries and departments can make changes to it depending on industry characteristics.

The typical nomenclature includes the following items:
1. Raw materials and supplies.
2. Returnable waste (subtracted).
3. Purchased products, semi-finished products and production services of third-party enterprises and organizations.
4. Fuel and energy on technological goals.
5. Wages of production workers.
6. Contributions for social needs.
7. Expenses for preparation and development of production.
8. General production expenses.
9. General business expenses.
10. Losses from marriage.
11. Other production costs.
12. Selling expenses.

The total of the first 9 items forms the workshop cost, the total of 11 items forms the production cost, and the total of all 12 items forms the total cost.

Workshop cost represents the costs of the production unit of the enterprise for the production of products.

Production cost In addition to shop costs, it includes general enterprise costs.

Full cost includes costs for both production and sales of products.

General production expenses- These are the costs of maintenance and production management. They include the costs of maintaining and operating equipment and shop expenses.

General running costs– these are expenses associated with managing the enterprise as a whole: administrative and managerial, general business, taxes, mandatory payments, etc.

Part business expenses include container and packaging costs, transportation costs, advertising costs, and other sales costs.

Cost items included in the calculation are divided into simple and complex. Simple ones consist of one economic element (wages). Complex items include several cost elements and can be broken down into simple components (general production costs, general business expenses...).

Cost accounting is necessary to determine financial results activities of the enterprise.

Test control

material costs (minus the cost of returnable waste);

labor costs;

contributions for social needs - UST;

depreciation of fixed assets;

other costs.

Costing items:

raw materials and basic materials (minus returnable waste) at purchase prices (excluding VAT), taking into account commissions paid to supply and foreign economic organizations. Their cost takes into account customs duties, transportation costs, etc.;

returnable waste;

fuel and energy for technological purposes;

basic wages for production workers;

additional wage production workers;

contributions for social needs or UST;

expenses for production development;

expenses for operation and maintenance of equipment;

general production expenses;

general running costs;

losses from marriage;

other production costs

The listed elements form the production cost of products. Production cost + selling expenses form the full cost of products sold.

The first of the above groupings (by cost elements) is used when drawing up production cost estimates, which allows you to directly link the plan (program) for product costs with the production and sales plan, with the labor and wage plan, the MTS plan and the financial plan.

Another grouping is used when drawing up cost estimates, which allows you to determine: how much a unit of each type of product costs the enterprise, the cost of individual types of work and services.

In addition, the data from the noted grouping is used to develop measures to reduce production costs. It allows us to identify the influence of a number of factors on the cost of production:

change in production volume;

losses from marriage;

downtime, etc.

In addition to the noted groupings, costs are classified according to other criteria. For example, - depending on the method of attributing costs to the cost of manufactured products (works, services) - they are divided into direct and indirect.

Direct expenses- these are costs directly related to the production of individual products and directly related to their cost.

Indirect costs– these are expenses that are associated with the organization and management of production and relate to the activities of the enterprise as a whole, i.e. they cannot be directly attributed to the cost of a particular type of product.

- in relation to the production process - on main and invoices

Basic costs- these are expenses directly related to the implementation of technological operations for the production of products - raw materials and basic materials, auxiliary materials, wages of production workers, depreciation, etc.

Overheads according to its role in the production process, i.e. in their essence, are similar to indirect costs, because they are related to the organization, maintenance and management of production as a whole. They consist of general production and general business expenses.

These costs are distributed between individual types of products in proportion to direct costs or the basic wages of production workers.

It should be noted that in industries that produce homogeneous products (coal, oil, gas, electricity), all costs - basic and overhead - are included in the cost of production as direct costs.

And vice versa, in the oil refining, chemical, non-ferrous and some other industries, where several types of products are produced from one type of raw material, the main costs are distributed between individual types of products not by a direct method, but by an indirect one;

depending on participation in the production process – for production and non-production (commercial) expenses.

Production costs are the costs associated with the production of a particular type of product or its entirety.

Commercial costs are costs associated with the sale of products.

- depending on the coverage of the plan - planned and unplanned (marriage, sanctions, i.e. penalties, fines, etc.).

- depending on the calendar frequency - expenses are divided into current (costs of raw materials, materials, fuel, etc.) and one-time (one-time), incurred less than once a month - expenses for the development of new types of products.

- By In relation to the volume of production, costs are divided into semi-fixed and variable.

- Conditionally permanent– these are costs, the absolute value of which does not depend on the volume of production, i.e. whether it increases or decreases, their value remains practically unchanged, and the relative value of these costs per unit of output changes in an inverse pattern with respect to changes in production volume.

Conditionally fixed costs include rent, interest on loans, insurance payments, depreciation, remuneration of company managers, etc. The size of the listed costs may change under the influence of economic and political processes occurring in the country.

Variables- these are costs, the absolute value of which is directly dependent on the volume of production, and the relative value per unit of production remains unchanged. Variable costs include costs for wages of production workers, payments for raw materials, materials, fuel and energy for production needs, etc.

Conditionally fixed and variable costs together represent the costs of producing products (works, services).

Conditionally fixed and variable costs are used primarily in determining the break-even point, i.e. zero level of profitability.

In conclusion, we can say that the applied unified classification of costs in various sectors of the national economy ensures comparability of product cost indicators for different periods of time, identical and interchangeable types of products from different enterprises

Planning costs for production and sales of products in industry

Features of calculating product costs in agriculture

Costing is a specific system for calculating in monetary terms the costs of production and sales of products, works, and services.

Calculation of the cost of production in agriculture has a number of features. Firstly, in agriculture the production cycle is annual, i.e. The production period and the working period do not coincide, which makes it impossible to calculate the cost before the end of the business year. In addition, a significant part of crop production is used as animal feed. Therefore, first, the cost of crop production is determined, and then livestock production.

Secondly, many crops and animals produce several types of products at once. Therefore, there is a need to distribute costs between these types.

Thirdly, the amount of work in progress can only be determined at the end of the year.

In agriculture, the cost of all main types of crop production, livestock production, as well as auxiliary (industrial) and service industries is calculated.

In addition, when determining the cost of individual types of products, difficulties arise with the distribution of production costs between the main, by-products and related products.

The main product is the product for the production of which a crop is grown or a certain group of animals is kept. For example, dairy cattle are kept to produce milk. Related products are products that accompany the main one. For example, when producing milk, cows produce offspring. Products obtained simultaneously with the main and related ones are called by-products. So, during the production of grain, straw is obtained, milk - manure.

When calculating the cost of individual types of products, first determine the quantity of products received (main, associated and by-products) by type. Production costs are then distributed among all types of products using the following methods:

Direct attribution of costs to relevant types of products;

Exclusions from the total cost of by-products expressed in monetary form; in this case, the monetary valuation of by-products is based on standard (calculated) or actual costs;

The distribution of costs by type of product of individual agricultural crops and animals is proportional to the quantitative value of one of the characteristics common to a given type of product (for example, proportional to the content of complete grain, nutrients, etc. in grain waste);

Estimates of costs for certain types of products by expert means and their expression in certain indicators (for example, in feedlots for keeping a certain type of animal, as a percentage of the total cost of keeping livestock of a certain technological group, etc.);

Distribution of costs using economically sound coefficients established centrally; costs between types of products are distributed in proportion to their share in the total volume of conventional products; it is calculated by the conversion paths according to the accepted coefficients of all types of products into the main one;

Distribution of costs in proportion to the cost of products at selling prices;

Combined - includes two or more of the methods discussed above.

For example, the cost of cultivating and harvesting grain crops consists of the cost of grain, grain waste and straw. The cost of 1 quintal of grain is determined by dividing the amount of costs incurred (minus the cost of straw) by the total amount of grain, taking into account grain waste in terms of full-fledged grain. The cost of straw includes the costs of harvesting, pressing, transportation, stacking and other work on the preparation of these products. Grain waste is converted into full-fledged grain based on the proportion of grain content in it.

In dairy farming, the cost of 1 quintal of milk and one head of offspring is calculated after excluding the cost of by-products (manure, etc.) from the total cost. The cost of weight gain for cattle, young animals, etc. is determined in the same way.

§ 1. The essence of cost as an object of analysis.

§ 2. Problems of cost analysis and sources of information.

Chapter 2. Product cost analysis.

§ 1. Analysis of product costs by cost elements and costing items.

§ 2. Analysis of costs per ruble of marketable products.

§ 4. Analysis of the impact of labor costs on the cost price.

§ 5. Analysis of complex cost items.

5.1. Analysis of production maintenance and management costs.

5.2. Analysis of other complex cost items.

§ 1. The essence of cost as an object of analysis.

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

The cost of production is the costs expressed in monetary terms for its production and sale. The cost of production as a synthetic indicator reflects all aspects of the production and financial and economic activities of the enterprise: the degree of use of material, labor and financial resources, the quality of work of individual employees and management as a whole.

The calculation of this indicator is necessary for many reasons, including to determine the profitability of individual types of products and production as a whole, determine wholesale prices for products, carry out intra-production cost accounting, and calculate national income across the country. Product cost is one of the main factors in generating profit. If it has increased, then, other things being equal, the amount of profit for this period will necessarily decrease due to this factor by the same amount. There is an inverse functional relationship between the size of profit and cost. The lower the cost, the greater the profit, and vice versa. Cost is one of the main parts of economic activity and, accordingly, one of the most important elements of this management object.

One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs. In our country, the composition of production costs is regulated by the state. The basic principles for the formation of this composition are defined in the Law of the Russian Federation “On the income tax of enterprises and organizations” and are specified in the Regulations on the composition of costs. In addition, on the basis of this Regulation, ministries, departments, intersectoral government associations, and concerns are developing industry regulations on the composition of costs and methodological recommendations on planning, accounting and calculating the cost of products (works, services) for subordinate enterprises. The regulatory role of the state in relation to the cost of production is also manifested in the establishment of depreciation standards for fixed assets, tariffs for contributions to social needs, etc.

The regulation on the composition of costs determines that the cost of products (works, services) is a valuation of the natural resources used in the production process, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.

In addition, in the practice of planning, accounting, calculation and analysis, a distinction is made between shop, production and full cost. The workshop cost of a product consists of the costs (direct and indirect) of all workshops not producing it. Production cost is formed from all enterprise costs associated with the production and management process. The total cost consists of production costs and non-production costs (i.e. costs associated with selling products to customers).

§ 2. Problems of cost analysis and sources of information.

The main objectives of analyzing the cost of products (works, services) are:

• an objective assessment of the implementation of the plan at cost and its changes relative to previous reporting periods, as well as compliance with current legislation, contractual and financial discipline;
• investigation of the reasons that caused the deviation of indicators from their planned values;
• providing cost responsibility centers with the necessary information to operational management formation of product costs;
• assistance in developing the optimal amount of planned costs, planned and standard calculations for individual products and types of products;
• identification and summary calculation of reserves for reducing costs of production and sales of products;

The nature of these tasks demonstrates the great practical significance analysis of the cost of production in the economic activities of the enterprise.

Analysis of economic activity is based on a system of indicators and involves the use of data from a number of sources of economic information.

The main sources of information necessary for cost analysis are reporting data; accounting data (synthetic and analytical accounts reflecting the costs of material, labor and Money, relevant statements, order journals and, if necessary, primary documents); planned (estimated, regulatory) data on the costs of production and sales of products and individual products (works, services).

§ 1. Analysis of product costs by cost elements and costing items.

Production costs of enterprises and associations in planning, accounting, reporting and analysis are grouped in 2 directions: by economic elements and costing items.

Cost analysis by element. The grouping of costs by elements is uniform and mandatory and is determined by the Regulations on the composition of costs. Grouping by economic elements shows What exactly spent on production, what is the ratio of individual elements in total amount expenses. In this case, only purchased materials, products, fuel and energy are reflected in the elements of material costs. Remuneration and contributions for social needs are reflected only in relation to personnel of the main activity.

Grouping costs by elements allows you to control the formation, structure and dynamics of costs by type that characterize their economic content. This is necessary for studying the relationship between living and past (materialized) labor, rationing and analysis of production inventories, calculating partial turnover indicators of certain types of rationed working capital, as well as for other calculations at the sectoral, national and national economic levels (in particular, for calculating the amount of national income created in industry).

The element-by-element costs of all material and fuel and energy resources are used to determine the planned level of material costs and assess its compliance. Analysis of the element-by-element composition and structure of production costs makes it possible to outline the main directions for searching for reserves depending on the level of material intensity, labor intensity and capital intensity of production.

From Table 1.1 (see next page) it is clear that the main share of expenses falls on material costs and labor costs, therefore these elements need to be given special attention when identifying reserves for cost reduction.

In the reporting period, the shares of material costs and labor costs increased compared to the previous year, but were lower than planned by 0.9% and 0.4%, respectively. The share of the “Other costs” element increased by 1.8% compared to the plan, mainly due to a decrease in expenses for other elements.

Table 1.1. Cost analysis by element.

Analysis of product costs based on costing items. The standard grouping of costs by costing items is established by the Basic Provisions for Planning, Accounting and Calculation of Product Costs at Industrial Enterprises. The itemized reflection of costs in the plan, accounting, reporting and analysis reveals their intended purpose and connection with technological process. This grouping is used to determine costs By certain species products produced and the place where costs arise (workshops, sections, teams).

Some of the costing items are mainly single-element, i.e., expenses that are homogeneous in their economic content. These include raw materials and materials, purchased components and semi-finished products, fuel and energy for technological purposes, basic and additional wages of production workers, and social insurance contributions. When analyzing them, one cannot limit oneself only to indicators for the enterprise as a whole, since this neutralizes the results achieved in the production of individual products. Therefore, calculations of the influence of individual factors on the total cost of these items are subsequently detailed by individual products, types of consumable materials, systems and forms of remuneration of production workers based on reporting calculation data.

The remaining cost items are complex and combine several economic elements. Thus, the article “Costs for the maintenance and operation of equipment” includes the costs of materials, energy, fuel, labor costs, and depreciation of fixed assets. Such cost items as expenses for preparation and development of production, workshop, general plant (general economic) and other production expenses are also complex in nature. These costs are determined primarily by the total volume and organizational and technical level of production and are analyzed, as a rule, for the enterprise (association) as a whole or its individual divisions.

Analysis of plan implementation on an item-by-item basis begins with a comparison of actual costs with planned costs, recalculated to actual output and assortment. Thus, the identified deviations reveal changes in costs regardless of structural and assortment shifts in product output (Table 1.2).

Table 1.2. Cost analysis based on costing items

In gr. 4 tables 1.2 shows the percentage ratio of deviations from the plan to planned costs for each costing item; in gr. 5 – share of changes in costs for relevant items in the total percentage reduction in the total cost of marketable products. In this way, the degree of influence of deviations in individual items on the overall result is established.

In accordance with the table data, the total cost of manufactured products decreased in the reporting period by 11,424 thousand rubles, or 5.6%, compared to the plan. The most significant reduction in expenses was under the item “Raw materials” (-12.9%), which allowed saving 2.75% of the total planned cost of marketable products. The most significant excess of the plan (by 23%) is observed in non-production (commercial) expenses. This excess caused an increase in cost by 1.79% due to an increase in this item.

When analyzing, the main attention should be paid to those items for which unplanned losses and overexpenditures occurred. However, cost analysis should not be limited only to these items. Significant reserves for reducing the cost of production can be revealed for other items with a more detailed analysis of the costs of materials, fuel, energy, wage costs and complex cost items.

§ 2. Analysis of costs per ruble of marketable products.

In most industries, the cost target is approved by the enterprise in the form of a maximum cost level per ruble of marketable products.

The cost indicator per ruble of commercial products characterizes the level of cost of one ruble of impersonal products. It is calculated as the quotient of dividing the total cost of all marketable products by its cost in wholesale prices of the enterprise. This is the most general indicator of product cost, expressing its direct connection with profit. The advantages of this indicator also include its dynamism and wide comparability.

A direct influence on the change in the level of costs per ruble of commercial products is exerted by 4 factors that are in direct functional connection with it:

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

Let's consider the influence of these factors based on the data in Table 2.1.

Table 2.1. Costs per ruble of commercial products.
(calculation of indicators for periods 1-6 is given in.)

The total deviation of costs per ruble of marketable products from the plan is determined by comparing lines 9 and 7: 81.00 – 81.40 = –0.4 kopecks, i.e. actual costs turned out to be lower than those approved by the plan. Let us analyze the influence of each of the 4 factors listed above on this deviation.

Influence structural changes as part of the product determined by the following formula (compare lines 8 and 7 of Table 2.1):

Thus, changes in the range of manufactured products led to increase costs per ruble of marketable products by 0.98 kopecks. (82.38 – 81.40).

Influence changes in the level of costs for the production of individual products in the product composition is determined by the formula (difference between lines 10 and 8 of Table 2.1):

that is, 79.46 – 82.38 = –2.92 kopecks. The resulting change in cost due to this factor is net savings achieved as a result of reducing the cost of material resources, using more advanced equipment and technology, and increasing labor productivity.

Highlight Impact changes in prices and tariffs for consumed material resources you can use the formula

or by comparing terms 11 and 10 of the table: 81.45 – 79.46 = 1.99 kopecks. An increase in average prices and tariffs for resources led to increase cost indicator per ruble of marketable products by 1.99 kopecks.

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

The resulting deviation indicates decrease costs 0.45 kopecks. (81.00 – 81.45) due to an increase in the average selling prices set by the enterprise in the reporting period for its products.

At the end of the reporting period, the plan to reduce costs per ruble of marketable products was significantly exceeded (instead of reducing costs according to the plan by 0.5 kopecks, they were actually reduced by 0.9 kopecks). Having analyzed the influence of all 4 factors on this change, it turned out that the reduction in costs mainly accounts for pure savings, i.e., savings in the level of costs for the production of individual products. This is a positive thing. However, the total savings could have been significantly greater if not for the negative impact of 2 other factors. The company needs to pay special attention to the range of products, and also, if possible, take a more responsible approach to the selection of suppliers of material resources, since these factors (structural shift in products and increase in prices for consumed resources) influenced the increase in costs.

§ 3. Analysis of the impact on the cost of direct materials
costs.

The main objectives of the analysis of material costs as the most important component of product costs are:

• identification and measurement of the influence of individual groups of factors on the deviation of costs from the plan and their changes compared to previous periods;
• identifying reserves for saving material costs and ways to mobilize them.

When studying the reasons for deviations in the level of material costs from the planned, previous period and other comparison bases, these reasons are conventionally called factors prices, norms and replacements. Price factors mean not only changes in the price of raw materials and supplies, but also changes in transportation and procurement costs. The norm factor reflects not only the change in the consumption norms themselves, but also the deviation of the actual consumption per unit of production (specific consumption) from the norms. The replacement factor means, in addition to the impact complete replacement some types of material assets by others, changing their content in mixtures (formulations) and the content of useful substances in them (especially common in Food Industry).

The methods of analysis highlighting these groups of factors are the same for all items of material costs, i.e., raw materials and basic materials, fuel, purchased semi-finished products and components. (Below these techniques will be discussed using basic materials as an example.)

Price factor, i.e. a group of factors that determine procurement cost of materials consists of the cost of the materials themselves at supplier prices And transportation and procurement costs(TZR).

To determine the impact of changes in the level of fuel and equipment (after adjusting them for changes in tariffs) on the procurement cost of materials, it is necessary to have data on their percentage to the cost of procured materials and fuel. The data necessary for this can be obtained from analytical accounting to the “Materials” account.

At the analyzed enterprise, labor and production costs were planned in the amount of 4% of the cost of materials at supplier prices. Thus, the procurement cost of materials was 104% of the cost of materials at supplier prices. Actual average level TZR reached 5%. The overrun was 1% (105% – 104%). Having the actual procurement cost of materials consumed is 39,365 thousand rubles. (see Table 1.2), overexpenditure on TZR is determined as follows:

i.e., the cost of the materials used turned out to be 375 thousand rubles. more due to the excess of the actual percentage of TWP exceeding the planned value.

Of decisive importance for reducing costs is saving materials in kind - the norm factor and rational replacement of materials - the replacement factor. The leading role of these factors is explained by the fact that saving material costs under the influence of the price factor has a direct impact on reducing costs through a reduction amounts by items of material costs. Savings under the influence of norms and replacement factors not only have a direct impact on these items, but create the opportunity to increase the volume of output and thereby indirectly affect the reduction in the level of fixed costs per unit of production, i.e. entails a relative reduction in general plant and workshop costs. Thus, the range of influence of saving material costs due to norms and replacement factors on reducing production costs is wider than due to the price factor.

Below is an analysis of the deviation of material consumption from the planned one in terms of the influence of norms, prices and replacement factors.

Table 3.1 (see next page) provides a breakdown of the costs of materials for calculating the cost of a refrigerator. To facilitate calculations, a recalculated planned indicator (column 7) is entered into the table, representing the product of the actual amount of material consumed by its planned procurement cost (conventionally called the price).

First of all, find the general deviation, i.e. the difference between the cost amounts according to the report and according to the plan (see Table 3.1, group 6–group 5).

To measure the impact of changes in specific consumption of materials on the amount of material costs, compare the value of the recalculated indicator with the planned amount of costs for each line. The difference shows the deviation due to the norms (gr. 7–gr. 5).

The impact of the price factor is measured by comparing the same actual quantity of materials consumed in two estimates - actual and planned prices, i.e., by subtracting the recalculated indicator from the actual amount of costs (column 6–column 7).

It remains to determine the impact of the replacement. The result of the replacement is determined by comparing the planned cost of the actually used set of materials with the planned one.

IN in this example the actual set of materials consists of 2 components instead of 3 according to plan. The changes were caused by the failure to meet the supply plan for brass, which was partially replaced by aluminum and synthetic materials.

Table 3.1. Material cost analysis.

In the columns of the table reserved for the recalculated indicator, the actually used set of materials is recorded, but at the planned procurement cost, only 204.4 thousand rubles. (131.0+40.8+32.6) instead of 220.8 thousand rubles. (124+15.3+81.5) according to plan. Consequently, the reduction in costs due to replacement amounted to 16.4 thousand rubles. with a simultaneous increase in the procurement cost of consumed aluminum by 6.4 thousand rubles. (price factor). The total savings on replaced materials amounted to 10 thousand rubles.

Based on the results of the deviations obtained in Table 3.1, it can be seen that the total cost of basic materials for the production of one refrigerator increased by 6.6 thousand rubles. This was a consequence of an increase in prices for materials (+13.8 thousand rubles) and an increase in their consumption rates (+9.2 thousand rubles), and only the replacement made led to savings in material costs (-16.4 thousand rubles). However, the replacement was made due to a supply failure, that is, it was not planned in advance, which indicates either the enterprise’s omissions in planning the consumption of certain materials for individual components of the refrigerator, or a decrease in the quality of the product as a result of a forced replacement.

In terms of actual production of refrigerators reserve for cost reduction by saving costs on materials is (thousand rubles):

due to the norms of 11.0 tr. * 61 pcs. = 671.0 t.r.

due to prices of 13.8 tr. * 61 pcs. = 841.8 t.r.

due to the replacement of 0.0 tr.(since there was no overspending)

Total 1512.8 t.r.

§ 4. Analysis of the impact of labor costs on the cost price.

Wages constitute one of the most important elements of production costs; its share is especially large in most branches of the mining industry, as well as in mechanical engineering. In the cost of production, only the wages of production workers are allocated as an independent item. Salaries of other categories of industrial production personnel are included in complex cost items, as well as transport and procurement expenses. The wages of workers employed in auxiliary production are included in the cost of steam, water, electricity and affect the cost of marketable products through those complex items that include the consumption of steam, water and energy.

The wages of piece workers and bonuses paid from the wage fund directly or indirectly depend on the fulfillment of the production plan (bonuses paid from the consumption fund do not affect the wage fund). Other components of the salary fund depend on number of employees, tariff rates And official salaries, i.e. they are influenced by many common factors. Therefore, wage analysis is carried out in 2 directions: 1) analysis of the wage fund as an element of production costs; 2) analysis of wages in the context of individual calculation items, primarily an independent item - the wages of production workers.

Only after the general factors that caused deviations in the wage fund of certain categories of workers have been identified, is it determined to what extent they influenced different items of production costs.

Before starting to analyze the use of the wage fund, it is important to analyze the validity of its planned value. The specific methodology for such analysis will depend on the method of payroll planning adopted at the enterprise. In addition, when planning the wage fund and monitoring its expenditure, compliance with the planned ratio between the growth rate of average earnings (including payments from the consumption fund) and labor productivity must be checked.

The influence of the use of the wage fund of industrial production personnel on the cost of production. The cost of production includes all payments to industrial and production personnel. The salary fund of non-industrial personnel (canteens, clubs, pioneer camps, etc.) is not included in the cost of industrial products.

Absolute overexpenditure of the wage fund of industrial production personnel does not entail an increase in costs if the percentage of above-plan growth in production volume is higher than the wage fund, since in this case the costs per ruble of production are reduced compared to the planned level.

Exceeding the production volume plan must necessarily be accompanied by relative savings in the wage fund and an above-plan reduction in costs because in this case only payments to piece workers and bonuses increase, and the time wage does not change. The greater the share of time-based wages in the general wage fund, the greater (other things being equal) the savings achieved.

To determine the full amount of relative savings or overexpenditure of the wage fund and their impact on costs, it is necessary to proceed from the ratio of the growth rates of the wage fund and production. This ratio is equal to the ratio of the growth rate of labor productivity and average wages.

The fact is that labor productivity, measured by average output per worker, is the quotient of dividing production (Q) by the average number of workers (R), while average wages is the quotient of dividing the wage fund (F z) by the same average number of employees. The ratio of the growth rates of these fractions is equal to the ratio of the rate of change of the numerators of the fractions - the volume of production and the wage fund:

Determination of the influence of the actual ratio of growth rates of labor productivity and wages on the cost of manufactured products. One of the most important factors cost reduction is the outpacing of the growth rate of labor productivity over the growth rate of average wages.

Calculation of changes in the wage fund (D F z) under the influence of an increase in average annual output and the average annual salary of one employee or worker is carried out according to the formula

, Where

F salary - planned salary fund, thousand rubles.

3% and W% - growth rate, respectively, of the average annual salary of 1 worker and average annual labor productivity compared to the plan, %

Let's substitute the data from Table 4.1 into the formula.

Now it is necessary to determine how much of the savings is reflected in the cost of production. To do this, the amount of savings is multiplied by the ratio production cost of actual output to the amount production costs:

Thus, due to the rapid above-plan growth of labor productivity, wage costs included in the cost of production decreased by 313.1 thousand rubles.

The above calculation is approximate, since it does not take into account differences in the share of wages in production costs and production costs. These differences are inevitable because the cost of products produced in the reporting year includes the costs of parts and semi-finished products that were in work in progress at the beginning of the year, and part of the production costs of the reporting year relates to work in progress at the end of the year.

Analysis of the composition of the wage fund. Relative savings (or overspending) characterizes the use of the wage fund as a whole. In order to identify reserves for an additional reduction in wages per ruble of marketable products, it is necessary to first identify reserves for further growth in labor productivity and savings in average wages, primarily through the elimination of unproductive payments and unjustified increases in wages for certain categories of industrial production personnel.

For this purpose, the composition of the workers' wage fund is analyzed and unproductive payments, grouped according to the following 3 points:

1. Additional payment to piece workers due to changes in working conditions;
2. Additional pay for working overtime;
3. Payment for forced downtime.

There is no need to separately calculate non-productive payments for defects, since the amount under the item “Losses from defects” is fully taken into account in the consolidated calculation of cost reduction reserves.

Reserves for reducing payments for service personnel salary fund are identified by analyzing deviations from the headcount plan and the average salary per employee of each category of personnel and determining the impact of these deviations on salary expenditure.

Overexpenditure of the wage fund due to the maintenance of an excess number of all categories of service personnel should be classified as non-production expenses, and its liquidation should be considered a reserve for reducing costs.

Deviations from the average salary plan may be caused by:

• an increase or decrease in the share of higher-paid employees in the total number of the corresponding category. (If there is an understaffing of employees, such a deviation is inevitable and is not considered an overrun);
• violation of established salaries (the resulting overexpenditure of the fund is an unacceptable non-production expense);
• above-plan overfulfillment of production standards and above-plan payment of bonuses included in the salary fund ( good reasons), incorrect pricing of work, unproductive payments and other shortcomings that affect the average salary (unexcused reasons).

The impact of a change in the number of employees on the wage fund is determined by multiplying the deviation from the plan for the number of employees (D N) by the planned average salary (Z p), and the impact of the deviation from the plan of the average annual salary (D Z) - by multiplying this deviation by the actual number of employees (N f) for certain categories of personnel (absolute difference method):

Analysis of wages of production workers. The wages of production workers are highlighted as a separate item in the calculation. A detailed analysis of this part of the fund is carried out for the most important products in those industries where the wages of production workers play a significant role in determining the cost of production and where, therefore, a special section of the calculation provides for a breakdown of the article “Basic and additional wages.”

Data on wage fund expenditure for production workers is shown in Table 4.2.

Table 4.2. Analysis of salaries of production workers.

The table shows that in fact the costs of workers' wages turned out to be lower than the planned value by 128.4 thousand rubles. Savings were achieved by reducing wages for products A and B. At the same time, for product B and other products, the wages of production workers exceeded the plan (by 0.34 thousand rubles per unit of product B and by 12.5 thousand rubles for all other products).

Next, it is necessary to analyze the deviation of workers' wage fund expenses as a result of changes labor intensity products. Reducing labor intensity ensures wage savings and increased labor productivity.

Table 4.3 presents the necessary data to determine the influence of labor intensity and hourly rate on wages for product B.

Table 4.3. Analysis of the impact of labor intensity.

The influence of each factor was:

a) the influence of labor intensity

b) the impact of a change in hourly rate

Thus, wage costs for product B decreased by 98.0 thousand rubles. At the same time, by reducing the labor intensity of product production by 0.02 standard hours, wage costs decreased by 90.2 thousand rubles, and by changing the hourly rate by 10 rubles. expenses decreased by 7.8 thousand rubles.

It is advisable to carry out similar calculations for all manufactured products.

Another important reason for deviations of the actual wages of production workers from the planned ones are deviations from the established technology, recorded by special accounting documents - additional payment slips, which are grouped by places of detection, reasons and culprits.

§ 5. Analysis of complex cost items.

Complex costs are those that consist of several elements. The following groups of complex expenses are distinguished as part of the cost price: expenses for preparation and development of production of new types of products; expenses for maintenance of production and its management (they include three items - expenses for the maintenance and operation of equipment, shop expenses, general plant (general) expenses); losses from marriage; other production costs; non-production (commercial) expenses.

Each item of comprehensive expenses includes costs of various economic natures and purposes. In accounting, they are detailed into more fractional items that combine expenses of the same purpose. Therefore, deviations from the cost estimate are determined not by the item as a whole, but by the individual items included in it. Then the amounts exceeding the plan for some items and savings for others are calculated separately. When assessing the changes obtained, it is necessary to take into account the dependence of individual expenses on the plan for production volume and the number of employees, as well as on other production conditions.

Based on their dependence on production volume, expenses are divided into those that do not depend on the degree of implementation of the plan - conditionally permanent and dependent - variables. Variable costs can also be divided into conditionally proportional, which, when the plan for production volume is exceeded, increases almost in full accordance with the percentage of fulfillment of this plan, and digressive, the growth of which to one degree or another lags behind the above-plan growth in production volume.

According to research, with minor deviations of production volume from the plan (within ±5%), workshop and general plant costs remain unchanged.

Expenses for the maintenance and operation of equipment increase when the plan for production volume is exceeded, but not proportionally, but digressively, and the rate of their growth depends on the factors that determined the above-plan growth of production. Of the individual components of these expenses, almost in proportion to the fulfillment of the plan for production volume, the item “Wear of low-value and wear-out tools and devices” increases or decreases. At the same time, expenses under the item “Depreciation of equipment and vehicles” remain unchanged.

The items “Other production expenses” and “Non-production (commercial) expenses” are also variables.

Due to the absence of certain coefficients that determine the permissible increase in the variable part of complex costs with above-plan growth in production volume, in practice, when analyzing complex cost items, variable costs are recalculated to the percentage of fulfillment of the production plan, and conditionally fixed costs are limited to the budget. However, for no item of complex expenses should deviations increase in proportion to the change in production volume: in all cases, it should be achieved relative savings.

According to the possibilities of influence of the enterprise itself, deviations - both overruns and savings - are divided into dependent And independent From him.

According to the nature of the reasons that caused the deviations, they differ: savings, which are and are not the merit of the enterprise; overexpenditure, unjustified and justified, which is not considered the fault of the enterprise.

5.1. Analysis of production maintenance and management costs.

The analysis of costs for production maintenance and management begins with studying the dynamics of their absolute amounts and share in the standard net production.

The study of the dynamics of absolute amounts of expenses is carried out from the point of view of determining the impact on their change of measures to strengthen the economy regime, improve production maintenance and management. Studying the dynamics of expenses is also important for checking the validity of the planned growth or reduction of individual items and expenses. The planned change in their amounts should follow from the planned change in the number of service and management personnel, the growth of organizational and technical level enterprise and other business conditions affecting the size of the relevant expense items.

Table 5.1. Analysis of the dynamics of costs for production maintenance and management.

Analyzing the data in Table 5.1, we can say that a decrease in the level of expenses with an increase in their absolute amount indicates that the growth of expenses lags behind the growth rate of production volumes, which leads to a decrease in costs. The growth in production volume over the two years being compared led to a relative reduction in the level of costs for production maintenance and management, despite a slight increase in the absolute amount of shop floor and especially general plant expenses. However, it is necessary to find out the reasons for the underfulfillment of the plan for shop expenses, since savings could have been achieved through failure to implement labor protection measures, experiments and research, reducing the current repair of buildings and structures, etc.

The comparison allows us to establish only the general trend of changes in expenses. The individual cost items included in them depend on many factors. It is possible to identify reserves for their savings only on the basis detailed study dynamics and deviations from the plan for each article separately. It should be borne in mind that, by their nature, the costs of maintaining and operating equipment, in contrast to shop and general plant expenses, are variable. Therefore, when analyzing them, it is necessary to take into account that these costs change approximately in proportion to changes in production volume. Consequently, actual costs in this case must be compared not only with the plan for the approved production volume, but also with the recalculated estimate (Table 5.2).

The table data shows that the actual costs of maintaining and operating the equipment turned out to be 273 thousand rubles, or 2.6%, compared to the plan, adjusted for changes in product output (in this case, there was a decrease in output volumes against the planned one by 1.4%). At the same time, significant deviations from the plan are observed for individual items, so it is necessary to establish specific reasons for savings or overspending on these items. (Large deviations are likely the result of unreasonable planning of these expense items.)

Analysis of costs for preparation and development of production. main part This expense item is associated with the development of new types of products and new technological processes and the preparation industrial production these products. In addition, this item in the mining industry reflects the costs of mining preparation work. All actual costs for these purposes are taken into account from the beginning as part of deferred expenses, and then are written off gradually to the cost of production based on the planned period for their full reimbursement and the planned volume of production during this period.

Expenses for preparation and development of production are divided into items related to individual production stages. In the process of analysis, it is necessary to establish for which items of the estimate there were overruns and their reasons, whether additional savings were obtained as a result of failure to implement the production preparation plan or less thorough implementation, which may subsequently lead to a decrease in the efficiency of implementation new technology and technology. Overexpenditures can be justified if they are compensated by an increase in the economic effect from the long-term implementation of the production and operation of a new facility.

Analysis of losses from defects. This expense item is planned as an exception only in production facilities where it is impossible to completely prevent such losses due to hidden defects in raw materials and materials that cause defects during their processing, and for other unavoidable reasons. However, in practice, most enterprises experience losses from defects, and their elimination or at least reduction is a significant reserve for reducing production costs.

Analysis of losses from defects usually begins with a comparison of general data on the level of defects for the corresponding data for the previous period, and in enterprises where defects are planned, with the planned level.

Then the analysis is detailed by the place where the defect occurred (in which production units of the association and in which workshops), by the reasons (factors) for its occurrence, and by the culprits. The degree of compensation for losses from marriage by the perpetrators is considered.

The dynamics of the relationship between the costs of final defects and correction of defects should be studied. The higher the proportion of final defects, the worse the inter-operational and inter-shop quality control of parts and semi-finished products is at the enterprise.

Non-production expenses. These include all costs for packaging, its delivery to the destination station, loading, as well as other sales costs. These costs depend on the volume of products shipped, i.e. they are variable. Adjustment of estimates for them should be carried out based on changes natural shipment volume, since packaging and shipping costs are proportional to the weight and dimensions of the product, and not their cost.

When calculating reserves for reducing non-production expenses, one must strive to identify as fully as possible the overexpenditures for individual types of these expenses, avoiding their balancing with cost savings for other purposes.

Annex 1. Estimated data for table 2.1 "Costs per ruble of marketable products."

1. Basic provisions for planning, accounting and calculating the cost of production at industrial enterprises (approved by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Prices of the USSR, the Central Statistical Office of the USSR on July 20, 1970).
2. Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of production (works, services), and on the procedure for the formation of financial results taken into account when taxing profits (approved by a government resolution Russian Federation dated August 5, 1992 No. 552; with changes and additions, approved by the Government Russian Federation dated July 1, 1995 No. 661 and November 20, 1995 No. 1133).
3. Analysis of financial and economic activities of enterprises. Ed. L. Korotkova and R. Medvedev. - M.: Gosfinizdat, 1963 - 357 p.
4. Analysis of economic activity in industry: Textbook / L.A. Bogdanovskaya, G.G. Vinogorov, O.F. Migun et al.: Under general. ed. IN AND. Strazheva. - Minsk: Vys. school, 1995. - 363 p.
5. Business analysis course. Ed. prof. S.K. Tatura and prof. A. D. Sheremeta. - M.: “Economics”, 1974 - 399 p.
6. Course of economic analysis: Proc. for economical specialist. universities Ed. M. I. Bakanova, A. D. Sheremeta. - M.: Finance and Statistics, 1984 - 412 p.
7. Methodology for economic analysis of the activities of a production association. Ed. A. I. Buzhinsky and A. D. Sheremet. - M.: Finance, 1978 - 224 p.
8. The theory of economic activity analysis: Textbook. - 2nd ed., revised. and additional - M.: Finance and Statistics, 1987. - 287 p.
9. Sheremet A.D., Saifulin R.S. Methodology for comprehensive analysis of economic activity. - M.: “Economy”, 1980 - 232 p.
10. Economic analysis of economic activity. Ed. A. D. Sheremeta - M.: “Economics”, 1979 - 373 p.
11. Economic analysis of economic activities of enterprises and associations: Textbook / Ed. S. B. Barngolts and G. M. Tatsia. - 3rd ed. reworked and additional - M.: Finance and Statistics, 1986 - 407 p.

1. Concept of cost

2.

3.

Conclusion

Bibliography

Practical part

Theoretical part

Introduction

The cost of production is the monetary expression of the direct costs of an enterprise for the production and sale of products.

When carrying out economic production activities At any enterprise, raw materials, materials, fuel, energy are naturally consumed, employees are paid wages, payments are made for their social and pension insurance, depreciation is calculated, and a number of other necessary expenses are incurred. Through the circulation process, these costs are constantly reimbursed from the enterprise’s revenue from the sale of products (works, services), which ensures continuity production process. To calculate the amount of all expenses of an enterprise, they need to be brought to a single denominator, that is, presented in monetary terms. This indicator is the cost.

The cost of production is a synthetic, generalizing indicator that characterizes all aspects of the enterprise’s activities, as well as reflecting the efficiency of its work.

Each company strives to reduce the cost of its products, because then the company's profits will increase. The main thing is that cost reduction does not become an end in itself to the detriment of product quality. The company must constantly monitor the dynamics of changes in its costs, production costs and other important economic indicators, only then will the company be able to work most efficiently and make the right decisions about its further development. Without well-established costing work, constant control over the cost and profitability of products, it is impossible to ensure high income for a long time. Correct formation of cost is also very important for the prosperity of the company.

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depend on how the enterprise solves the issues of reducing production costs.

The immediate objectives of the analysis are: checking the validity of the cost plan, the progressiveness of cost standards; assessing the implementation of the plan and studying the reasons for deviations from it and dynamic changes; identifying reserves for cost reduction; finding ways to mobilize them.

Identification of reserves for cost reduction should be based on a comprehensive technical and economic analysis of the enterprise: study of the technical and organizational level of production, use of production facilities and fixed assets, raw materials and supplies, work force, economic relations.

The costs of living and embodied labor in the production process constitute production costs. In the conditions of commodity-money relations and the economic isolation of the enterprise, differences inevitably remain between the social costs of production and the costs of the enterprise. Social costs of production- this is the totality of living and materialized labor, which is expressed in the cost of production. Enterprise costs consist of the entire amount of expenses of the enterprise for the production of products and their sale. These costs, expressed in monetary terms, are called prime costs and are part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other labor items, depreciation charges, wages of production personnel and other cash expenses. Reducing production costs means saving embodied and living labor and is the most important factor in increasing production efficiency and increasing savings.

Concept of cost

Product cost represents the current costs of enterprises for the production and sale of products (works, services), expressed in monetary form.

Product cost is a qualitative indicator, since it characterizes the level of use of all resources at the disposal of the enterprise.

Cost of production of a specific enterprise determined by the conditions in which it operates. This cost is called individual cost.

If, based on the individual cost of enterprises, the weighted average value of costs for the industry is determined, such a cost will be called the industry average. The average industry cost is closer to socially necessary labor costs.

The main document that guides the formation of the cost of production at an enterprise is the Regulation on the composition of costs for the production and sale of products (works, services) and on the procedure for generating financial results taken into account when taxing profits.

For the purpose of analysis, accounting and planning of the entire variety of costs included in the cost of production, two complementary classifications are used: element-by-element and calculation.

The cost of production includes the following costs:
a) costs of preparation and development of production,
b) costs directly related to the production of products, determined by the technology and organization of production, including costs of monitoring production processes and the quality of products,
c) expenses associated with invention and rationalization, production and testing of models and samples, organization of exhibitions and competitions, payment of royalties, etc.,
d) costs associated with servicing the production process,
e) costs of ensuring normal working conditions and safety precautions,
f) costs associated with production management,
g) payments provided for by labor legislation for unworked time, payment for regular and additional holidays, payment for working hours for performing government duties, etc.,
h) contributions to state insurance and the Pension Fund from labor costs, included in the cost of production, as well as to the employment fund,
i) contributions for compulsory health insurance,
j) payments for compulsory insurance of the property of an enterprise included in production assets and certain categories of workers,
k) costs for the reproduction of fixed assets, included in the cost of production in the form of depreciation charges for full restoration of the cost of fixed assets,
l) depreciation of intangible assets.

The largest share of the costs of industrial production falls on raw materials and basic materials, followed by wages and depreciation. In light industry, the share of raw materials and basic materials is 86%, and wages with social insurance contributions are about 9%.

In addition, the cost of production includes losses from defects, losses from downtime for internal production reasons, shortages of material assets in production and warehouses within the limits of natural loss norms and above the norms if the culprit is not identified.

The cost of production does not include costs and losses attributable to profit and loss, costs for canceled production orders and for the maintenance of mothballed production facilities, legal costs and arbitration fees, fines, penalties, penalties and other types of sanctions for violation of the terms of business contracts, losses from writing off bad debts, etc.

Part of the costs associated with production activities is repaid from the profits remaining at the disposal of the enterprise. These are the costs of financing research, development, design and technological work, costs associated with the issue and sale of shares, bonds and other securities.

There is the following classification of costs:
1) according to the degree of homogeneity - elemental(homogeneous in composition and economic content - material costs, wages, deductions from it, depreciation charges, etc.) and complex(different in composition, covering several cost elements - for example, the costs of maintaining and operating equipment);
2) in connection with the volume of production - permanent(their total value does not depend on the quantity of manufactured products, for example, the costs of maintaining and operating buildings and structures) and variables(their total amount depends on the volume of manufactured products, for example, costs of raw materials, basic materials, components). Variable costs, in turn, can be divided into proportional(change in direct proportion to the volume of production) and disproportionate;

Full=Sper+Su.p.

Full – full cost

Sper – variable costs

Soup. – semi-fixed costs
3) according to the method of attributing costs to the cost of individual products - straight(directly related to the manufacture of certain products and are directly charged to the cost of each of them) and indirect(related to the production of several types of products, they are distributed between them according to some criterion).

You should also distinguish between total costs (for the entire volume of production for a certain period) and costs per unit of production.

The cost of production is interconnected with production efficiency indicators. It reflects most of the cost of products and depends on changes in the conditions of production and sales of products. Technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, organization of production, in the structure and quality of products and on the amount of costs for its production. Cost analysis, as a rule, is carried out systematically throughout the year in order to identify internal production reserves for their reduction.

To analyze the level and dynamics of changes in the cost of products, a number of indicators are used. These include: production cost estimates, cost of commercial and sold products, reduction in the cost of comparable commercial products and costs per ruble of commercial (sold) products.

Production cost estimate- the most general indicator that reflects the entire amount of expenses of an enterprise for its production activities in the context of economic elements. It reflects, firstly, all expenses of main and auxiliary production associated with the production of commercial and gross output; secondly, the costs of work and services of a non-industrial nature (construction and installation, transport, research and development, etc.); thirdly, the costs of mastering the production of new products, regardless of the source of their reimbursement. These expenses are calculated, as a rule, without taking into account intra-factory turnover.

To analyze the cost level for various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. Unit cost of production (costing) shows the enterprise’s costs for the production and sale of a specific type of product per one natural unit. Costing is widely used in pricing, cost accounting, planning and comparative analysis.

Cost reduction indicator for comparable commercial products is used to analyze changes in cost over time with a comparable volume and structure of commercial products at those enterprises that have a stable range of products over time. Comparable products are understood as products that were mass-produced or mass-produced in the previous year. This also includes partially modernized products, if these changes did not lead to the introduction of new models, standards and technical specifications.

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

Other cost indicators encountered in practice can be divided according to the following criteria:

According to the composition of the expenses taken into account - workshop, production, full cost;

According to the duration of the billing period - monthly, quarterly, annual, for a number of years;

According to the nature of the data reflecting the billing period - actual (reporting), planned, normative, design (estimated), forecasted;

According to the scale of the object covered - workshop, enterprise, group of enterprises, industry, industry, etc.

Calculation based on costing items

Costing - This is the calculation of the cost of a unit of products or services by item of expense. Unlike elements of cost estimates, costing items combine costs taking into account their specific purpose and place of formation.

Costing objects - individual products, groups of products, semi-finished products, works and services, the cost of which is determined. Analytical accounting of production costs is carried out according to costing objects. For each object you need to choose the right costing unit, which are mainly used in natural (tons, meters) and conventionally natural units, calculated using coefficients. The calculation units may not coincide with the natural accounting unit. The use of enlarged costing units simplifies the preparation of planned and reporting cost estimates.

When determining the cost of certain types of products (works, services), the grouping of costs per unit of production by costing items is used, which is necessary in the process of pricing for different types products (products), calculating their profitability, analyzing the costs of producing identical products with competitors, etc.

There are planned and actual calculations.

The main object of calculation is finished products (products) intended for release outside the enterprise.

There is a standard nomenclature of costs for costing items, but ministries and departments can make changes to it depending on industry characteristics.

The typical nomenclature includes the following items:

1. Material costs.

2. Wages of production workers (tariff salary).

3. Purchased products, semi-finished products and production services of third-party enterprises and organizations.

4. Contributions for social needs.

5. Additional salary.

6. Equipment maintenance costs.

7. General shop expenses: expenses for preparation and development of production, salaries of management and engineering personnel, maintenance of premises, etc.

8. Factory general expenses: management personnel, additional salaries and bonuses, advertising, business trips, equipment, etc.

9. Non-production costs: transportation, packaging, labeling, etc.

10. Costs of auxiliary materials.

Workshop cost represents costs production division enterprises for the production of products.

Shop=Sm+Sp.p.+Sp.d.+Loop+ Lext +Sobs+Community shop.

See – material costs

Sp.p – costs of semi-finished products

Loop – salary of key personnel

L extra – additional salary

Sob - equipment maintenance costs

Social workshop. – general shop costs

Factory cost In addition to shop costs, it includes general enterprise costs.

Szav = Stage + Maturation

Sozr - general plant expenses

Full cost includes costs for both production and sales of products.

Full=Czav+Svn

Svn - non-production expenses

Commercial expenses include costs for containers and packaging, transportation costs, advertising costs, and other sales costs.

Cost items included in the calculation are divided into simple and complex. Simple ones consist of one economic element (wages). Complex items include several cost elements and can be broken down into simple components (general production costs, general business expenses...).

Cost accounting is necessary to determine the financial results of an enterprise.

The cost structure for costing items shows: the ratio of costs in the total cost of production, what was spent, where it was spent, for what purposes the funds were directed. It allows you to highlight the costs of each workshop or division of the enterprise.

If in the production cost estimate only economically homogeneous cost elements are combined, then in the costing items only some are homogeneous, and the rest include different kinds expenses, i.e. are complexes.

Factors that ensure cost reduction include: saving all types of resources consumed in production - labor and material; increasing labor productivity, reducing losses from defects and downtime; improving the use of fixed production assets; application latest technology; reduction of sales costs; change in structure production program as a result of assortment shifts; reduction of management costs and other factors.

Classification of costs.

By the nature of participation in the creation of products (works, services)

When determining costs both for individual departments and for the enterprise as a whole, the following are distinguished:

1. main expenses directly related to the process of manufacturing products (performing work, services), in particular the cost of raw materials, basic materials and components, fuel and energy, wages of production workers, etc.,

2. overhead costs, i.e. expenses for production management and maintenance - workshop, general plant, non-production (commercial), losses from defects.

Overhead costs when calculating the cost of certain types of products (works, services) are included in the cost, as a rule, by the method of indirectly distributing them in proportion to any indicator (wages of main production workers, machine-hours of use production equipment etc.).

By variability depending on production volumes

Costs that change (increase or decrease) in proportion to changes in production volume are called conditionally variable.

Costs that remain unchanged and their value is not directly related to the growth or reduction of product output (performance of work, provision of services) are called conditionally constant. Size semi-fixed expenses almost independent of the volume of production. These include general production and general business expenses.

By method of inclusion in the cost of production

Very often, when calculating the cost of products, it is impossible to accurately determine to what extent certain costs arising at the enterprise can be attributed to certain types of products. In this regard, all enterprise costs are divided into direct ones, which can be directly attributed to this type products (works, services), and indirect, which are associated with the production of many products. As a rule, these are all other costs of the enterprise. Indirect costs are distributed between individual types of production and products in proportion to any established indicator.

By frequency of occurrence

Current - expenses that have a frequent frequency, for example the cost of raw materials and supplies.

One-time- expenses for the preparation and development of the production of new types of products, expenses associated with the launch of new production.

By participation in the production process

Based on participation in the production process, costs are divided into production And commercial

Accounting for production costs by costing items

The list of cost items (costing), their composition and methods of distribution by type of product (work, service) are determined by industry regulations methodological recommendations on issues of planning, accounting and calculating the cost of products (works, services), taking into account the nature and structure of production. At the same time, the grouping of costs by item, established for the corresponding industry, sub-industry, type of activity, should ensure the greatest allocation of costs associated with the production of certain types of products, which can be directly and directly included in the cost (direct costs).

Raw materials and supplies are released into production in strict accordance with current consumption standards by weight, volume, area or account and are documented with limit cards, requirements, and invoices. To control the use of raw materials and materials in production, three main methods are used:

· documentation method,

· batch cutting methods,

· inventory method.

Documentation method based on documentation(by certain documents) of all cases:

a) deviations in the supply of raw materials from norms and standards;
b) conditions for the supply of raw materials in excess of the limit;
c) cases of replacement of some types of raw materials with others.

Essence batch cutting method is that for each batch of materials released for production, a cutting sheet or accounting card is issued. It indicates the amount of material supplied to the workplace, the amount of workpieces and waste. which should be obtained from materials, and the actual amount of workpieces and waste received. To determine the cutting results, the actual number of blanks obtained is compared with the standard one. Savings or excess consumption of materials are determined by comparing the actual amount of material consumed with the standard consumption. The same calculations are carried out for waste. The cut sheet indicates the reasons for the identified deviations and the persons responsible for cutting the materials.

The batch cutting method is widely used in the engineering, clothing, footwear, and furniture industries.

At inventory method at the end of a shift, day, five-day period or other period, an inventory of the remaining unused raw materials and materials is carried out.

The actual consumption of raw materials and materials for production is determined by adding to the balance of raw materials and materials at the beginning of the period of receipt of raw materials and materials and subtracting the balance of raw materials and materials at the end of the period from the resulting amount. The standard consumption of raw materials and supplies is determined by multiplying the produced products by the rate of consumption of raw materials and supplies. The actual consumption of raw materials and materials for each calculation group is compared with the standard one and deviations from the norms are established, which are then distributed among the corresponding cost accounting objects in proportion to the standard costs. Based on the identified deviations, their cause and culprits are determined. To systematize and analyze deviations from the norm, enterprises develop a list of causes and identify possible culprits.

The inventory method of monitoring the use of raw materials and supplies is widely used in the meat, dairy, and food industries, as well as in metallurgy, electric power, and the chemical industry.

At the end of the month, the workshop draws up reports on the consumption of raw materials and materials, where they indicate the standard and actual consumption of materials for each type of product. Based on these reports, statements of distribution of consumed raw materials and materials are compiled separately for each synthetic account, where the consumption of raw materials and materials is reflected for each analytical account opened in the development of synthetic accounts.

In a number of industries and industries, raw materials and supplies are spent on a group of products, and therefore they are distributed by type of product in an indirect normative or coefficient way.

At in a normative way actually consumed raw materials and materials are distributed among types of products in proportion to their consumption according to the norm.

At coefficient method the basis of distribution is the content coefficient, showing the ratio of consumption of raw materials and materials for each product.

The cost of raw materials used in production is reflected minus the cost of returnable waste. Refundable are called waste, which can be used by the enterprise or sold externally. Returnable waste is assessed depending on its nature and direction of use.

Consumption of auxiliary materials are taken into account in the same way as the main ones, however, they are distributed indirectly between the objects of calculation in proportion to the estimated rates.

Methods for calculating total cost

The total cost of production is calculated using one of three methods:
machine-hour ratio, accounting and direct way(calculation method). If there are no big differences in the level of mechanization and automation of the manufacturing processes of individual products, it is allowed, with the permission of higher organizations, to distribute indirect costs using the accounting method (in proportion to the wages of the main workers) in automated enterprises and in automated workshops that produce one type of product, equipment maintenance costs calculated directly.
Machine Hour Ratio Method based on calculation of product cost
(parts, machine kit) with the definition of: the estimated rate of equipment costs per product; costs for basic wages of key production workers; material costs.

Full=Sm+ Loop+ Ladd+Lsocial.s.+Sob+Kotsr*(Loop+Sob)+ Kozr*(Loop+Sob)+ Kvn*Szav

Kotsr = Amount for the year Sotsr\sum for the year (Loop + Sob)

Kozr is calculated similarly.

Kvn=Amount for the year Svn\amount for the year Szav
Accounting method calculation is based on taking into account all types of costs included in
composition of shop and general plant expenses as a percentage of the main
wages of production workers.

Full=Sm+Loop+Ladd+Lsoc.s.+Su.p.+Cad+Svn

Su.p.= Loop *Cup.p.

Sozr = Loop * Kozr

Szav= Loop *Kzav

Kup.p., Kozr, Kzav - coefficients, their calculation is based on the use of accounting data on the total amount of shop, general and non-production costs for the year.

K.p.= Amount for the year S.p.\amount for the year Loop

Other coefficients are calculated similarly.
Direct (calculation) method of calculation cost price is based on separate
determination of cost elements, the absolute value of which is distributed and
applies to each operation, usually in proportion to the time factor (piece time, duration of equipment operation, setup time, time of use of equipment, etc.).
In addition to the previously discussed costs of wages and materials, for
calculation method separately calculates the costs of electricity, repairs
equipment, lubricants, wiping and cooling materials, for depreciation
universal and special equipment, operation and depreciation
equipment and tools, retooling of machines.
General plant and general shop expenses (administrative salaries
technical personnel, depreciation and operation of buildings and structures, labor protection and safety costs, costs of maintaining technical services of the plant, etc.) are calculated as a percentage of the basic salary of the main production workers (for mass production of homogeneous products) or proportionally direct costs for wages and equipment maintenance (in other cases). Cost elements according to this method are calculated per operation (RUB/oper.) or per piece (RUB/piece).
Costs for repairs, electricity and equipment depreciation amount to
the amount of costs for the maintenance and operation of equipment, their calculation is also necessary using the first method to establish estimated rates.
More accurate determination of cost at the design stage
based on the point method. The essence of this method is that
the main design and operational characteristics of the machine - for example, productivity, overall dimensions, speed, load capacity, etc. - are assessed with conditional points. The maximum score for each parameter should be taken small, on the order of 3-5, and it is advisable to evaluate this value in accordance with the degree of influence on the cost of each of the parameters under consideration. For this purpose, expert assessments are used, including the method of collective examination. When plotting score use the simplest linear forms of dependence, i.e. They proceed from the fact that the cost changes proportionally, for example, to mass, rotation speed, etc.
The points obtained for each of the evaluated parameters are summed up and the amount
points are multiplied by a constant value multiplier for a given class of machines (or for a given plant). To determine the value of the latter, the actual cost indicators of similar machines produced by industry are divided by the corresponding total point values ​​found for them. The arithmetic mean of the obtained values ​​is taken as a value multiplier for evaluating new designs.
The scoring method allows you to obtain deviations of the calculated values
the cost of designed machines is within 15-20% of their actual values. The accuracy of calculations increases by an average of 2 times compared to the specific indicators method.
To determine the overall (absolute) efficiency of capital investments by
individual enterprises use an indicator - the ratio of profits to capital investments.
When determining the overall efficiency of capital investments, they analyze
factors influencing its increase or decrease: changes in labor intensity
products; change in material intensity of products; change in capital intensity
products.
For National economy a standard payback period has been established within
7 years and the corresponding standard comparative coefficient
economic efficiency capital investments equal to 0.15. With technical
In economic calculations, it is allowed to use a payback period of 5 to 10 years with an economic efficiency coefficient of 0.2 to 0.1.
The labor intensity of a unit of production is determined: a) according to the basic option in
actual man-hours spent; b) according to the compared option on project stage in standard hours, taking into account the expected overfulfillment of the relevant standards, and after the implementation of the event - in the actual man-hours spent.

Analysis of cost structures by economic elements

When grouping costs by elements, the costs of the enterprise as a whole are determined, without taking into account its internal structure and without identifying types of products. A document that presents costs by element is a production cost estimate. Cost estimates are drawn up to calculate the total needs of the enterprise in material and monetary resources. The cost amount for each item is determined based on supplier invoices, payroll records, and depreciation.

Classification of costs by economic elements allows you to determine the cost structure. To do this, calculate the specific weight of each type of cost as a percentage of the total cost, divide the costs into groups according to their economic nature. Industrial sectors differ significantly in the structure of the cost of products (works, services). In some, wage costs predominate (labor-intensive industries), in others - material costs (material-intensive industries), in others - electricity costs (energy-intensive industries), in fourths - depreciation (capital-intensive industries), in fifths - fuel costs (fuel-intensive industries). industry) etc.

Elements of cost – these are the costs of all services and workshops that are homogeneous in nature for production and economic needs.

The costs that form the cost of products (works, services) are grouped in accordance with their economic content into the following elements:

· material costs (minus the cost of returnable waste);

· labor costs;

· contributions for social needs;

· depreciation of fixed assets;

· other costs.

Material costs reflect the cost of raw materials purchased from outside; cost of purchased materials; the cost of purchased components and semi-finished products; the cost of production work and services paid to third parties; cost of natural raw materials; the cost of fuel of all types purchased from outside, used for technological purposes, production of all types of energy, heating of buildings, transport work; the cost of purchased energy of all types, spent on technological, energy, propulsion and other needs.

The cost of material resources included in the cost of production excludes the cost of sold waste.

Industrial waste refers to the remains of raw materials, materials, semi-finished products, coolants and other types of material resources generated during the production process, which have lost completely or partially the consumer qualities of the original resource. They are sold at a reduced or full price of the material resource, depending on their use.

Labor costs reflect the costs of remunerating the main production personnel of the enterprise, including bonuses to workers and employees for production results, incentives and compensation payments.

Until recently, contributions for social needs reflected mandatory deductions from the costs of paying employees, included in the cost of products (works, services). These deductions were made in accordance with the norms established by law to the state social insurance, Pension Fund, state employment and health insurance funds.

From January 1 In 2001, all contributions to social extra-budgetary funds were replaced by a single social tax.

Depreciation of fixed assets V reflects the amount of depreciation charges for the complete restoration of fixed assets.

Other costs - these are taxes, fees, deductions to extra-budgetary funds, loan payments within the limits of rates, costs of business trips, training and retraining of personnel, rent, depreciation of intangible assets, repair fund, payments for compulsory property insurance, etc.

Grouping costs by economic elements does not allow accounting for individual divisions and types of products; this requires accounting by costing items.

Cost accounting by cost elements

The list of cost elements and the procedure for their accounting are determined by the Regulations on the composition of costs and amendments to this Regulation.

In accordance with these regulatory documents the costs that form the cost of production are grouped into the following elements:

· material costs (minus the cost of waste),

· labor costs,

· contributions for social needs,

· depreciation of fixed assets,

· other costs.

Elements “Material costs” reflect the cost:

· purchased raw materials and materials used for production and economic needs, as well as components and semi-finished products that are subject to further installation or additional processing in this organization;

· works and services of a production nature performed third parties or production facilities and farms of the organization that are not related to the main type of activity;

· natural raw materials - deductions for the reproduction of the mineral production base, payment for land reclamation work, payment for standing timber, for water from water management systems;

· fuel of all types, purchased from outside and spent on technological purposes, production of all types of energy, heating of buildings, transport work for servicing production, performed by the organization’s transport;

· purchased energy of all types, spent on technological and other production and economic needs;

· losses from a shortage of received material resources within the limits of natural loss.

The cost of material resources reflected in the element “Material costs” is formed based on the prices of their acquisition (excluding value added tax), markups (surcharges), commissions paid by supply and foreign economic organizations, the cost of services of commodity exchanges, including brokerage services, customs duties, fees for transportation, storage and delivery carried out by third parties.

Of the costs of material resources included in the cost of production, the cost of returnable waste is eliminated. Returnable production waste refers to the remains of raw materials, materials, semi-finished products, coolants and other types of material resources generated during the production process, which have lost completely or partially the consumer qualities of the original resource and, therefore, are used at increased costs or with a decrease in product yield, or are not used at all for its intended purpose.

Elements “Labor costs” reflect labor costs for the main production staff enterprises, including bonuses to workers and employees for production results, incentives and compensation payments, including compensation for wages in connection with price increases and income indexation, compensation for women on partially paid parental leave before they reach the age specified by law , as well as wages to pay for non-staff workers engaged in core activities.

Elements “Deductions for social needs” reflect mandatory contributions according to the standards established by the Government in favor of state social insurance bodies, the Pension Fund, employment and health insurance funds. The amount of deductions is calculated from the costs of paying employees, included in the cost of products (works, services) under the element “Labor costs”.

Elements “Depreciation of fixed assets” reflect the amount of depreciation charges for the complete restoration of fixed production assets, calculated on the basis of their book value and duly approved standards, including accelerated depreciation of their active part.

Elements “Other costs” reflect taxes, fees, payments, contributions to insurance funds and other mandatory deductions, payments for emissions of pollutants, costs of paying interest on loans received, for business trips, lifting, for training and retraining of personnel, payment for communication services, banks, rent in the case of renting individual objects of fixed production assets, depreciation of intangible assets, deductions to the repair fund, as well as other costs included in the cost of production and not included in the elements discussed above

Cost of marketable products and cost analysis of raw materials and materials

Industrial enterprises In addition to the indicator of reducing the cost of a unit of production, they plan the cost of all marketable products in an absolute amount. When analyzing the implementation of the plan for the cost of marketable products, it is necessary to consider the actual consumption, identify deviations from the plan and outline measures to eliminate overexpenditures and to further reduce costs for each item. Such an analysis is associated with the introduction and strengthening of cost accounting at the enterprise, because allows you to establish the level of cost reduction for individual production links and evaluate the work of individual performers responsible for reducing costs in a given area.

Assessment of the implementation of the plan at the cost of all commercial products is carried out based on data on its actual volume and assortment, calculated according to the planned and actual costs of the reporting year.

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

Labor cost analysis

Costs for wages of production workers are reflected directly in cost items. The wages of auxiliary workers are mainly reflected in the cost items for the maintenance and operation of equipment; the wages of employees and engineers are included in shop and general plant expenses. The wages of workers engaged in auxiliary production are included in the cost of steam, water, electricity and affect the cost of marketable products not directly, but indirectly, through those complex items that include the consumption of steam, water and electricity.

Therefore, the analysis of wages is primarily carried out according to its general fund and the funds of individual categories of industrial and production personnel of the enterprise, regardless of which articles reflect this wage. After identifying the reasons that caused a change (deviation) in the wage fund of certain categories of workers, it is possible to determine the extent to which these deviations affected various items of product cost. The deviation from the planned wage fund must be adjusted by the percentage of fulfillment of the production plan, and the relative deviation from the planned wage fund must be calculated. It should be taken into account that an increase in output does not affect the wages of all categories of workers. If we also take into account the circumstances that the wage fund of industrial production personnel changes in proportion to the volume of output only for piece workers, then the relative savings cannot be calculated for the wage fund of engineers, employees, MOP, students and security personnel.

The use of funds for bonuses for workers has a great influence on the efficiency of the enterprise and on the expenditure of the wage fund. An analysis of the effectiveness of bonus provisions is carried out by comparing the additional profit received from the sale of products or savings from reducing its cost with the cost of bonuses.

The reduction in production costs is largely determined by the correct ratio of the growth rate of labor productivity and wage growth. The growth of labor productivity should outpace the growth of wages, thereby ensuring a reduction in production costs.

Reserves for reducing complex costs

Analysis of complex costs allows us to identify additional reserves for reducing production costs and increasing production efficiency. The cost of commercial products includes complex costs, which are the costs of production maintenance and management, costs of preparing and mastering the production of new types of products, losses from defects; other production costs; non-production expenses. Each item of comprehensive expenses includes costs of various economic natures and purposes. When accounting, they are detailed into more fractional items that combine expenses of the same purpose, and savings on one of them do not result in overexpenditure on others. When analyzing deviations from the cost estimate, they are determined not for the item as a whole, but for the individual items included in it. Then the amounts of excess of the estimate for some expense items and savings for others are calculated separately. Therefore, during analysis, it is impossible to cancel the deviations by summing them up.

In production and management maintenance costs includes three items: expenses for the maintenance and operation of equipment, shop expenses and general plant expenses.

The costs of maintaining and operating equipment occupy a significant share in the total amount of comprehensive costs. They include costs associated with the operation of the equipment, i.e. maintenance costs, depreciation, Maintenance production and handling equipment, workshop vehicles, maintenance of workplaces, as well as for depreciation and compensation for wear of tools and devices, etc. They are distributed between individual types of products in proportion to the estimated (normative) rates and increase when the plan for production volume is exceeded. However, this growth is disproportionate to the increase in production volume, and its pace depends on those factors that determined the above-plan increase in production.

Shop expenses include costs for maintaining shop personnel, depreciation and costs for maintaining buildings, structures and equipment, for routine repairs of buildings and structures, costs for testing, experiments and research, for rationalization and invention of a workshop nature, for labor protection measures, etc. .d. The composition of actual workshop expenses additionally includes non-productive expenses: losses from downtime, from damage to material assets and technological equipment during storage in workshops, shortages of material assets and work in progress (less surpluses), other unproductive expenses and surpluses.

General plant expenses, which are associated with the maintenance and management of production of the entire enterprise, are divided into five groups: expenses for maintaining the management apparatus; general running costs; taxes, fees and other mandatory deductions and expenses; unproductive expenses; excluded income (unplanned income of the enterprise received by it during the reporting period). Shop and general plant expenses are distributed among various types of products in proportion to the amount of the basic wages of production workers (without additional payments under progressive bonus systems) and the costs of maintaining and operating equipment or in proportion to another base.

When analyzing costs for production maintenance and management, it is necessary to assess the overall level of costs; determine the implementation of estimates of these expenses in general, by groups and individual items; identify reserves for reducing costs.

The decisive role in shop and general plant expenses is played by the costs of maintaining the management apparatus; depreciation and routine repairs of fixed assets, and compensation for wear and tear of low-value and wear-out items occupy a large place.

When considering other complex cost items, it is necessary to take into account that the costs of preparation and development of production, losses from defects, and other production costs constitute production losses. Main part expenses for preparation and development of production is associated with the development of new types of products and new technological processes and the preparation of industrial production of these products. Actual costs for these purposes are first taken into account as deferred expenses, and then gradually written off to the cost of production, based on the planned period for their full reimbursement (no more than two years) and the planned volume of production during this period.

The most common production losses are losses from defects. Eliminating these losses is a significant reserve for reducing production costs. To determine losses from defects attributable to the cost of production, the costs of correcting defects are added to the cost of finally rejected products and from the resulting amount the cost of defects is subtracted at the price of their possible use, the amount of deductions from those responsible for the defects and the amount of compensation for losses actually collected from suppliers for the supply poor quality materials or semi-finished products. At the same time, they determine not only the absolute change in the amount of losses from defects compared to the previous reporting period, but also the change in their share in the cost of production.

Expenses associated with the sale of products relate to non-production expenses. They include the costs of containers, packaging of products, delivery to the destination station, as well as loading into railway cars and others vehicles. As part of the cost price, they are shown in total amounts without decoding, on the basis of which the general deviation of actual non-production expenses from the planned ones is determined. Please note that these costs depend on the volume of products shipped and are variable.

Complex articles include other production costs, which in different industries includes various types of expenses, for example, deductions for research and development work, warranty service and repair of products, as well as expenses that cannot be included in the cost price as part of other items.

Conclusion

The correct use of cost accounting methods and cost calculation methods gives the company advantages in analysis, determining its goals, patterns of development of the company and its characteristics. Cost is directly related to the company's profit, so the company must constantly analyze its changes, strive to reduce costs, using only the right mechanisms, so that the reduction in costs does not come at the expense of product quality. The company must choose a cost calculation method in accordance with the specifics of the goods produced or services provided, otherwise it will not be able to correctly assess and analyze the situation.

Bibliography

1 . Grishchenko O.V. The theory of economic activity analysis: Textbook. - 2nd ed., revised. and additional - M.: Finance and Statistics, 1987. - 287 p.

2 . Grishchenko O.V. Analysis and diagnostics of the financial and economic activities of the enterprise: - Tutorial. Taganrog: TRTU Publishing House, 2000. 112 p.

3 . T.V. Yarkina Fundamentals of Enterprise Economics - Textbook - http://www.aup.ru/books/m64/

4 . Korotkova T.L. Lecture notes for the course " Economic fundamentals entrepreneurial activity" - M., MIET 1987.

Practical part

The manufacturing technology consists of 4 stages: processing, assembly, adjustment and installation. The following table provides cost data for each stage of production.

Treatment

Settings

Installation

Costs of materials (r.\pcs.)

Basic salary (r.\pcs.)

Accruals on basic salary (%)

Technological cost

Conditionally fixed costs – 10 rubles per piece, including depreciation of 30% of Su.p.

After installing the new equipment, the following changes occurred:

At the processing stage, technological costs decreased by 10%, and material costs increased by 5%.

At the assembly stage, technological cost increased by 5%, and the basic salary decreased by 10%.

At the installation stage, technological costs decreased by 8%.

Depreciation increased by 33%.

Production volume increased by 40%.

Exercise 1. Find the total cost before and after installation of the equipment.

Task 2. Find the savings of conditionally variable costs in rubles\pcs.

Task 3. Find savings in fixed costs in r.\pcs..

Solution.

1. Full=Sper+Su.p.

Cper=Cm+Lz

Sper1=((2+4+4*0.2)\0.6*0.8*0.9*0.85)+((3+3+3*0.14)\0.8*0 .9*0.85)+((4+5+5*0.22)\

0,9*0,85)+((6+2+2*0,4)\0,85)=52,56

Full1=52.56+10= 62,56

Р1=0.6*0.9=0.54

Р2=0.8*1.05=0.84

Р4=0.85*0.92=0.78

Smat1=2*1.05=2.1

Sper2=((2.1+4+4*0.2)\ 0.54*0.84*0.9*0.78)+((3+2.7+2.7*0.14) \ 0.84*0.9*0.78)+((4+5+5*0.22)\ 0.9*0.78)+((6+2+2*0.4)\ 0 .78=32.65

Su.p.2=(7+3*1.33)\1.4=7.85

Full2=32.65+7.85= 40,5

2. Delta Sper=52.56-32.65= 19,91

3. Delta Su.p.=10-7.85= 2,25

The company produces two types of phones: phones A and phones B. Data for 2000 is known, the data is presented in the table.

Quantity (pcs.)

Costs of materials (r.\pcs.)

Shop expenses (thousand rubles/year)

Factory expenses (thousand rubles/year)

Cost price

It is known what changes occurred in the company in 2001 and 2002.

In 2001, telephone A underwent the following changes:

Key workers' wages dropped by 10%

In 2001, the following changes occurred at Phone B:

Additional wages increased by 33%

Non-production expenses decreased by 9%

Material consumption decreased by 10%

In 2002, the following changes occurred at Phone A:

Additional salary increased by 25%

Shop expenses increased by 16.6%

Factory costs fell by 23%

In 2002, the following changes occurred at Phone B:

The number of phones produced increased by 25%

Material consumption decreased by 7.5%

Factory costs decreased by 20%.

Exercise 1. Fill out the entire table in accordance with the changes that have occurred.

Task 2. Calculate the cost of telephones in 2000-2002 using the accounting method.

Task 3. Show on one graph changes in the cost of phones A and B for 2000-2002.

Solution.

Quantity (pcs.)

Costs of materials (r.\pcs.)

Wages of main workers (r.\pcs.)

Additional salary (% of basic salary)

Costs of semi-finished products (r.\pcs.)

Shop expenses (thousand rubles/year)

Factory expenses (thousand rubles/year)

Non-production expenses (thousand rubles/year)

Cost price

Scope = Sm+Sp.f.+Loop+Lextra+Lsocialst+Socr

Ladditional - % of the salary of the main personnel, additional salary

Lsocialst. - % of total salary, tax, 40%

Socr=Loop*Kotsr

Kotsr( coefficient )= Amount for the year Socr\Amount for the year Loop

Kotsr=(600000+400000)\(2500*20+1900*40)=1000000\126000=7.94

Socr(A)=2500*7.94=1950

Workshop(A)=1200+1000+2500+2500*0.2+(2500+2500*0.2)*0.4+19850=2200+3000+1200+19850=26250

Sotsr(B)=1900*7.94=15086

Workshop(B)=900+400+1900+1900*0.15+(1900+1900*0.15)*0.4+15086=1300+2185+874+

Czav = Cm+Sp.f.+Loop+ Ladditional Lsotst +Sotsr+Sozr

Szav = Section + Sozr

Kozr( coefficient )= Amount for the year Mature\Amount for the year Loop

Matured=Loop*Kozr

Kozr=(300000+250000)\(2500*20+1900*40)=4.37

Maturation(A)=2500*4.37=10925

Maturation(B)=1900*4.37=8303

Czav(A)= 26250+10925=37175

Czav(B)= 19445+8303=27748

Full = Czav + Svn

Swn=Loop*KVN

KVN( coefficient )= Amount for the year Svn\Amount for the year Loop

KVN=(140000+110000)\(2500*20+1900*40)=1.98

Swn(A)=2500*1.98=4950

Swn(B)=1900*1.98=3762

Full(A)= 37175+4950=42125

Full(B)= 27748+3762=31510

Kotsr=(600000+400000)\(2250*25+1900*40)=1000000\132250=7.56

Kozr=(300000+250000)\(2250*25+1900*40)=4.16

KVN=(140000+110000)\(2250*25+1900*40)=1.89

Full(A)=1200+900+2250+2250*0.2+(2250+2250*0.2)*0.4+2250*7.56+2250*4.16+

2250*1,89=36502,5

Full(B)=810+400+1900+1900*0.2+(1900+1900*0.2)*0.4+1900*7.56+1900*4.16+

Kotsr=(700000+400000)\(2250*25+1900*45)=1100000\141750=7.76

Kozr=(230000+200000)\(2500*25+1900*45)=3

KVN=(140000+100000)\(2500*25+1900*45)=1.69

Full(A)=1200+900+2250+2250*0.25+(2250+2250*0.25)*0.4+2250*7.76+2250*3+

Full(B)=750+400+1900+1900*0.2+(1900+1900*0.2)*0.4+1900*7.76+1900*3+

Costs for materials are 15 rubles per piece, costs for semi-finished products are 4 rubles per piece, basic salary is 10 rubles per piece, additional wages are 30% of the basic salary, costs associated with the operation of equipment are 5 rubles. \pcs., the annual estimate for workshop costs is equal to 13,400 rubles, the annual estimate for factory costs is equal to 16,700 rubles, production volume is 1000 pcs.\year, non-production costs are equal to 4 rubles\pcs..

After additional training courses, material costs decreased by 10%, labor intensity decreased by 15%, while at the same time production volume increased by 10%.

Task 2. Determine how the cost has changed in % after the staff completed the courses and increased production volumes.

Solution

1. Full=cm+Loop+ Lext+Lsocial.s.+Sob+Kotsr*(Loop+Sob)+ Kozr*(Loop+Sob)+ Kvn*Szav

Kotsr = Amount for the year Sotsr\sum for the year (Loop+Sub)

Kozr=Amount for the year Sozr\amount for the year(Loop+Sub)

Kvn=Amount for the year Svn\amount for the year Szav

Kotsr1=13400-5*1000\(5+10)*1000=0.56

Kozr1=16700-5000\15000=0.78

Swn.=1000*4=4000

Czav1=15+4+10+10*0.3+(10+10*0.3)*0.4+5+0.56*15+0.78*15=62.3

KVn1=4000\62.3*1000=0.064

Full1=62.3+0.064*62.3= 66,29

cm2=15*0.9=13.5

Loop2=10*0.85=8.5

Kotsr2=13400-5*1100\(5+8.5)*1100=0.53

Kozr2=16700-5500\14850=0.75

Swn.=1000*1.1*4=4400

Szav= Sm+ Loop+ Ladd+Lsocial.s.+Sob+Kotsr*(Loop+Sob)+ Kozr*(Loop+Sob)

Czav2=13.5+4+8.5+*8.5*0.3+(8.5+8.5*0.3)*0.4+5+0.53*13.5+0 .75*13.5=55.25

KVn2=4400\55.25*1100=0.0796

Full2=55.25+55.25*0.0796= 59,65

2.Full1-Full2=66.29-59.65=6.64

x=6.64*100\66.29=10 – cost decreased by 10%

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According to economic content, they are grouped into the following economic elements: material costs, labor costs, deductions for social needs, depreciation of fixed assets, other costs. Their structure is formed under the influence of various factors: the nature of the products produced and the raw material resources consumed, the technical level of production, forms of its organization and placement, conditions of supply and sales of products, etc.

According to the functions of the enterprise in the production management system, costs are divided into:

• supply and procurement;
• production;
• commercial sales;
• organizational and managerial.

Dividing costs by activity function allows planning and accounting to determine the amount of costs in the context of divisions of each area, which is one of the important conditions for organizing intra-business accounting.

According to their economic role in the production process, costs are divided into basic and overhead.

Main These are the costs directly related to the technological production process: raw materials, fuel and energy for technological purposes, labor costs for production workers, etc.

Overheads are formed in connection with the organization, maintenance and management of production. They consist of complex general production and administrative expenses. The amount of these expenses depends on the management structure of departments, workshops and enterprises.

By way of inclusion In the cost of production, costs are divided into direct and indirect.

Direct costs
are associated with the production of a certain type of product and can be, based on data from primary documents, directly and directly attributed to its cost.

Indirect costs are associated with the production of several types of products, for example, costs of management and maintenance of production.

The choice of distribution base is determined by the characteristics of the organization and production technology and is established by industry instructions for planning, accounting and calculating product costs.

In practice, enterprise costs are traditionally grouped and accounted for by composition and type, place of origin and carrier.

By composition costs are divided into single-element and complex.

Single element are called costs consisting of one element - materials, wages, depreciation, etc. These costs, regardless of their place of origin and intended purpose, are not divided into various components.

Comprehensive are called costs consisting of several elements, for example, workshop and general plant expenses, which include wages of the relevant personnel, depreciation of buildings and other single-element costs.

Accounting by type of cost classifies and evaluates resources used in the process of production and sales of products. Based on this criterion, costs are classified according to costing items and economic elements.

The composition of costs included in the cost of production is regulated by relevant regulations.

A uniform list of economically homogeneous enterprises has been established for all enterprises. cost elements:

• material costs;
• labor costs;
• contributions for social needs;
• depreciation of fixed assets;
• other costs.

The economic element of costs is usually understood as an economically homogeneous type of costs for the sale of products (works, services), which at the enterprise level cannot be decomposed into individual components.

Grouping costs by economic elements is the object of financial accounting and shows what exactly was spent on production, what is the ratio of individual elements in the total amount of costs. It allows you to determine and analyze the structure of current production and distribution costs. To carry out this type of analysis, it is necessary to calculate the share of one or another element in the total cost.

The grouping of costs by economic elements represents the value of current production or distribution costs incurred by the organization for a given reporting period, regardless of whether the production of the product is completed or the work is completed. The significance of this classification increases as the prerequisites are created for dividing the accounting system of enterprises into financial (accounting) and internal (production, management) subsystems.

To calculate the cost of individual types of products manufacturing enterprises use cost grouping by costing items.

Calculating the cost of products (works, services) is the calculation of the amount of costs per unit (output) of production. The statement in which calculations are made per unit of production is called costing.

Calculation expenses are maintained on special forms that reflect data on planned and actual expenses according to cost items for the entire output of marketable products for the reporting period. The document in which these costs are entered is called costing, and the calculation system for determining the cost of production is called costing. Unlike grouping by economic elements, costing allows you to take into account costs directly related to the production of a specific type of product. These costs include both material costs and the costs of creating, maintaining and managing the production of this type of product. Based on cost calculations, its workshop, production and total cost is determined.

Each organization sets the nomenclature of articles for itself, taking into account its specific needs. Their approximate list is established by industry instructions for accounting and calculating product costs.

In the most general form, the nomenclature of costing items is as follows:

1. "Raw materials and basic materials."
2. "Semi-finished products of our own production."
3. “Returnable waste” (subtracted).
4. "Supporting Materials".
5. "Fuel and energy for technological purposes."
6. “Labor costs for production workers.”
7. “Deductions for social needs.”
8. “Costs for preparation and development of production.”
9. “Operation costs of production machines and equipment.”
10. "Workshop expenses."
11. "General running costs".
12. "Losses from Marriage."
13. "Other production costs."
14. "Business expenses."

The total of the first ten articles allows us to obtain the workshop cost, the total of the first thirteen articles forms the production cost, and the total of all fourteen articles forms the total cost of production.

The list of cost items, their composition and methods of distribution by type of product (work, service), as well as the procedure for assessing the balances of work in progress and finished products are determined by industry guidelines. In principle, each industry has its own costing items. In some industries, for example, transportation and procurement costs are highlighted (due to their large share), depreciation charges (due to the high capital intensity of production), etc.

By place of origin costs are grouped and accounted for by production, workshop, site, department and other structural divisions enterprises, i.e. by responsibility centers.

Cost grouping is important in relation to production volume. Based on this criterion, costs are divided into fixed and variable.

Fixed costs do not depend on the dynamics of production volume and sales of products, that is, they do not change when production volume changes.

Variable costs depend on volume and change in direct proportion to changes in production volume (or business activity) companies. As it increases, variable costs also increase, and vice versa (for example, wages of production workers producing a certain type of product, costs of raw materials and materials).

Variable costs calculated per unit of production are a constant value.

In addition, there are mixed costs.

The division of costs into production and periodic is based on the fact that the cost of production should include only production costs. They, as necessary, form the production cost of products and are used to calculate the cost of a unit of production.

Production costs include:

• direct material costs;
• direct labor costs with deductions for social needs;
• losses from marriage;
• production overhead.

Manufacturing overhead costs consist of the costs of operating production machinery and equipment and shop floor costs.

Recurring expenses are divided into:

• commercial;
• are common;
• administrative.

These include a significant part of the total cost of management, production maintenance, and product sales, which depends not on the volume of production and sales, but on the organization of production and commercial activities, the business policy of the administration, the duration of the reporting period, the structure of the enterprise and other factors.

According to technical and economic purpose distinguish between basic (technological) and overhead costs.

Basic (technological) costs are directly related to production and provision of services, these include the first six cost items: labor costs, the cost of materials, fuel, electricity, and other costs associated with a specific costing object.

Invoices are associated with the maintenance and management of individual departments (shops, sections) or the organization as a whole.

When calculating costs and assessing finished products, grouping costs depending on time of their occurrence and attribution to cost products. Based on this criterion, costs are divided into:

• current;
• future reporting period;
• upcoming.

Current expenses include the costs of production and sales of products for a given period. They have generated income in the present and have lost the ability to generate income in the future.

Future expenses are expenses incurred in the current reporting period, but subject to inclusion in the cost of products that will be produced in subsequent reporting periods.

Forthcoming includes costs that have not yet been incurred in a given reporting period, but in order to correctly reflect the actual cost, they are subject to inclusion in the production costs for a given reporting period in a planned amount (expenses for paying workers' vacations, paying a one-time remuneration for long service and other costs that have periodic nature).

In the process of adoption management decisions must have sufficient information that would promise benefits to the enterprise from the production of a particular type of product. In these conditions, the division of costs into the following types becomes especially important:

1. alternative (imputed);
2. differential;
3. irrevocable;
4. incremental;
5. marginal;
6. relevant.

According to the degree of adjustability costs are divided into fully, partially and weakly regulated.

The degree of cost control depends on the specifics of a particular enterprise: the technology used; organizational structure; corporate culture and other factors. Therefore, there is no universal methodology for classifying costs according to the degree of adjustability; it can only be developed in relation to a specific enterprise. The degree of cost control will vary depending on the following conditions:

• the duration of the period of time (with a long period, it becomes possible to influence those costs that are considered given in a short period);
• powers of the decision maker (costs that are specified at the level

Depending on the predominant share of individual cost elements, the following types of industries and productions are distinguished: material-intensive, labor-intensive, capital-intensive, fuel- and energy-intensive and mixed. The cost structure does not remain constant, it is dynamic.

Cost grouping is used when drawing up cost estimates for the production of all manufactured products. Estimates are necessary not only to reduce costs for their elements, but also for drawing up material balances and standardization working capital, development of financial plans.

Cost estimate for the production and sale of products is a document in which current costs attributable to the cost of production are grouped into economic elements of the same name without dividing costs by type of product and service. Costs of the same name assume that this element takes into account all the costs of consuming a given type of resource.

According to the cost estimate, the cost of gross, commodity and products sold, change in the balance of work in progress, costs are written off to non-production accounts, profit (or loss) of products sold and costs per ruble of marketable products are established. The estimated cost breakdown allows you to determine the total volume of consumed types of resources and determines the need for working capital.

The production cost estimate is a summary calculation summing up the costs of production and sales of products. The estimate is compiled according to economic elements, the list and composition of which is uniform. This ensures cost reduction across elements as a whole and allows you to monitor changes in the cost structure.

Estimation begins with determining the cost estimate for auxiliary workshops, i.e. auxiliary workshops are consumed by the main workshops, the costs are included in the cost of the main workshops. The cost estimate for auxiliary shops includes: the auxiliary shop's own costs, the cost of work and services performed or provided to it by other shops, the cost of work and services for other shops. Then they draw up cost estimates for maintenance and production management (general production, general business, non-production expenses), as well as estimates for certain types of special costs (estimates for commissioning work for product development, transportation and procurement costs). The presence of these estimates allows us to proceed to the preparation of production cost estimates for the main workshops, which allows us to determine the cost estimate for the business entity as a whole.

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