Cost savings formula. Calculation of savings from changing the materials used and optimizing the technological process

15. The factors of cost reduction (increase) are understood as such changes in the conditions of the production activity of the enterprise that affect absolute value production costs and the level of costs per ruble of commercial output.

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

the costs of the base period per 1 ruble of marketable output are determined. Basic level costs are the costs of the previous period.

By multiplying the costs of the base period by the volume of marketable products of the planned period, its cost is calculated while maintaining the conditions of production and sale of products in the base period, i.e. the volume of marketable output of the planned period is taken at the prices and conditions of the base year (excluding the impact on individual and average (group) prices of product quality improvement, changes in the location of production and other conditions);

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

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

18. Savings due to an increase in the level of technology and organization of production are determined taking into account the timing of the relevant activities. If the event planned in the plan is not carried out from the beginning of the year, then only a part of the effect obtained for the period from the beginning of the implementation of the event to the end of the year is reflected in the calculation. If the measure is implemented in the base period, then the carry-over savings from the implementation in the base period should be taken into account in the planning period.

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

Formula:

Eg \u003d (Zb - Z1) x Pp,

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

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

For the products of non-ferrous metal processing plants, carbide and carbon industries, where marriage is planned, the impact on the cost of reducing losses from marriage in the planned year is equal to the sum of savings from the elimination of excess marriage and from reducing the rate of planned marriage.

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

Relative change in semi-fixed costs (except for depreciation), due to changes in the volume of production;

The degree of use of the main production assets and the related relative change in depreciation charges;

Changing the structure (nomenclature and range) of products.

A change in the volume of manufactured products leads to a relative (per 1 ruble or unit of marketable output) change in conditionally fixed costs.

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

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

Considering that the growth in the volume of manufactured products causes a slight increase in semi-fixed costs, for the calculations of the planned period, the share of semi-fixed costs of the base period is specified. To do this, semi-fixed costs are reduced to fully fixed using the following formula:

Y x (Tp - Tz) Yp = -----------------, Tp

where:

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

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

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

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

Effective Ways reduce the cost of production

Algorithms for calculating the overall impact of various cost reduction factors on its dynamics

Determination of economic results from reducing the cost of production

The size of the cost price directly affects the size of the sales margin and the possible volume of sales. In market conditions, a company cannot form the selling price of its products by simply adding the marketing margin it needs to the production cost, but is forced to limit the marginal selling price to the average market price level.

Competitive advantage will always be with those manufacturers whose production cost is lower than that of competitors. Conversely, companies with the highest production costs will always struggle with marketing and financial stability, because their small margins will not allow them to generate income sufficient to cover all costs and make a profit. Based on this, it can be said that main goal reducing the cost of production is to maintain the company's competitiveness in the sales market and ensure the amount of profit it needs for development.

How to reduce the cost of production?

1. Increasing production volumes

Increasing production volumes is the most obvious and effective way to reduce production costs. This is due to the fact that everything production costs companies can be classified as variable or fixed.

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

Typical variable costs are the consumption of raw materials and materials for the production of products, the wages of production workers, the consumption of energy resources during work production equipment.

Fixed costs do not depend much on the dynamics of production, they are necessary regardless of how much product is produced in the reporting period (depreciation of production equipment, repair and maintenance costs of production facilities, energy costs for general workshop needs, etc.).

2. Increasing labor productivity

3. Saving operating costs for production

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

4. Reduction of purchase prices for raw materials and materials for production

The proportion of raw material costs in the shop cost of most manufacturing companies is quite large (as a rule, from 50 to 80%). In addition, the purchase price of raw materials and materials, in addition to their purchase prices from suppliers, also includes the cost of delivery from the supplier's warehouse to the buyer's warehouse. Usually, the cost of purchasing raw materials and materials is reduced in two ways:

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

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

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

5. Reducing technological losses and manufacturing defects

Technological losses are irretrievable waste of raw materials and materials that are generated during the production process, reconfiguration and adjustment of production equipment, as well as in the process of repairing and testing the operability of this equipment. The reasons for manufacturing defects are insufficient qualification of personnel, inappropriate quality of raw materials and materials, technical problems in the operation of equipment.

6. Optimization of production processes

This method, of course, requires much more preliminary analysis of the situation and is more laborious than others, since losses and unnecessary costs due to process inefficiencies cannot be identified simply on the basis of data from production reports.

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

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

Example 1

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

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

But in any case, in order to predict the effect of reducing the cost of production from an increase in its output, you must first analyze the company's costs and calculate their dynamics in relation to the dynamics of production.

Table 1.1 presents the calculation of the production cost of the Alpha company for the production of 1000 units of products.

Table 1.1

Calculation of the production cost per 1000 units. products

Expenditures	Share of costs		The amount of costs per 1000 units. products
	Conditional Variables	Conditionally permanent	Total	Conditional Variables	Conditionally permanent
Raw materials
payroll of workers
Deductions from payroll of workers
Deductions from the payroll of engineers
Energy resources of production equipment
OS depreciation
Inventory and household needs
Material costs
Total shop expenses
overhead costs
total production cost

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

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

We project the current ratio of variable and fixed costs to an increase in production volumes by 25%, i.e. up to 1250 units of production. At the same time, variable costs should also increase by 25%, and fixed costs should remain the same as in the production of 1000 units of output.

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

Table 1.2

Dynamics of production cost with the expansion of production

Production output, units
shop expenses
Auxiliary production costs
overhead costs
Production cost
Production cost of a unit of production

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

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

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

Exercise 1

Determine the savings from reducing the cost of production, based on the following data:

Table 1

Index	Option number 4
1. Release of marketable products in the planned year in wholesale prices of the enterprise (million rubles)	7
2. Costs under the article “Salary and deductions for 1 rub. marketable products in the base year "(in kopecks)	30
3. Average annual output per worker in the planned year to the average annual output of the base year (in %)	106
4. The average annual wage of one worker as a percentage of the average annual output of the base year	110
5. Depreciation deductions for 1 rub. marketable products in the base year (in kopecks)	6
6. Indicator of capital productivity of the planned year in % to the indicator of capital productivity for the base year	106
7. The ratio of the total amount of depreciation in the planned year to the total amount of accrued depreciation in the base year	105
8. Costs of raw materials, materials, fuel, energy in the base period per 1 rub. marketable products, based on the current consumption rates (in kop.)	8
9. Consumption rate of raw materials, materials, fuel and energy per 1 rub. marketable products as a percentage of the consumption rate of the base year	96

Solution:

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

Reducing the cost of production means saving materialized and living labor and is the most important factor in increasing the efficiency of production and increasing savings.

Reducing the cost by saving raw materials, materials, fuel, energy and human labor costs makes it possible to produce a significant amount of additional products.

Reducing the cost (while maintaining the same prices for finished products) leads to an increase in the profits of enterprises and an increase in profitability.

Reducing the cost of producing a unit of product is the material basis for lowering prices for industrial products, which leads to a reduction in production costs in other industries, to a reduction in capital investment costs and creates conditions for reducing retail prices for consumer goods.

Reducing the cost of production and sales of products leads to an acceleration of the turnover of working capital in the industry.

The identification of reserves to reduce costs should be based on a comprehensive technical and economic analysis of the enterprise: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor, economic relations.

The main reserves for reducing the cost of industrial products are:

• systematic reduction of the cost of human labor per unit of output on the basis of scientific and technological progress;
• improving the use of fixed production assets and, in connection with this, an increase in output for each ruble of fixed assets;
• rational use of raw materials, materials, fuel, energy and reduction of costs per unit of product without compromising product quality;
• reduction of losses from marriage and elimination of unproductive expenses;
• reduction in marketing costs;
• optimization of the production management apparatus based on its rational organization.

The impact of labor productivity growth on cost reduction can be determined by the following formula:

where is the amount of savings from reducing the cost of production due to growth

labor productivity;

- costs under the item "Wages and social insurance contributions" per unit of product or 1 rub. marketable products in the base year;

- the average annual wage of one worker in the planned year as a percentage of the average annual output of the base year;

- average annual output per worker in the planned year as a percentage of the average annual output of the base year;

- release of marketable products in the planned year in physical terms or in wholesale prices of the enterprise.

Let us calculate the impact of labor productivity growth on cost reduction, substituting the initial data

Large reserves for increasing output and reducing costs lie in the best use of production capacities and fixed assets of enterprises.

The calculation of savings at the cost of production due to the better use of production fixed assets is carried out according to the formula:

where - the amount of savings from cost reduction in the planned year due to the increase in capital productivity;

- depreciation deductions in the cost of a unit of product or 1 rub. marketable products in the base year;

- the ratio of the total amount of depreciation in the planned year to the total amount of accrued depreciation in the base year;

- the rate of return on assets of the planned year as a percentage of the rate of return on assets for the base year.

Savings on the cost of production, obtained by reducing the consumption rates of raw materials, materials, fuel and energy per unit of product, we calculate by the formula:

where - the amount of savings at cost by reducing the consumption of raw materials, materials, fuel and energy;

- the cost of raw materials, materials, fuel, energy in the base period per unit of product or 1 rub. marketable products based on the current consumption rates;

- the consumption rate of raw materials, materials, fuel and energy per unit of product or 1 rub. marketable products as a percentage of the consumption rate of the base year;

- release of marketable products in the planned year in physical terms or wholesale prices of the enterprise.

The cost reduction calculation is shown in Table 2.

table 2

Task 2

Table 3

Name of products	Number of units		wholesale unit price	Unit cost in the planned year
	In the base year	In the planned year
BUT	-	1500	60	40
B	400	-	55	50
AT	600	900	45	30
G	700	300	33	27
D	200	100	48	44

Solution:

When exercising control over production costs, it must be taken into account that, in addition to the factors discussed above, a change in the structure of the production program as a result of assortment shifts can also have a significant impact on the cost price.

Calculation of the impact of structural changes on the amount of costs per 1 rub. commercial output in the planned year is shown in Table 4.

Table 4

Name of products	Quantity, units		Wholesale price per unit, rub.	Unit cost in the planned year, rub.	Marketable products
	In the base year	In the planned year			According to the structure of the base year		According to the structure of the planned year
					at wholesale prices		at wholesale prices	at planned cost
1	2	3	4	5	6	7	8	9
BUT	-	1500	60	40	-	-	90000	60000
B	400	-	55	50	22000	20000	-	-
AT	600	900	45	30	27000	18000	40500	27000
G	700	300	33	27	23100	18900	9900	8100
D	200	100	48	44	9600	8800	4800	4400
Total					81700	65700	145200	99500

The cost is sum of costs spent on the manufacture of any product, product, service. Depending on the volume, there is a workshop, full, specific and production cost, which includes different types costs.

By reducing the cost, you can also reduce the price of products, becoming a more competitive and attractive enterprise in the market without reducing your profits, raise the salary of key personnel, and also significantly improve the financial stability of the company.

The cost price includes the following items:

1. Labor costs (wages of workers).
2. (expenses for the purchase of materials, raw materials, tools, third-party services and everything that is used during the creation of the product).
3. Contributions to off-budget funds.
4. Depreciation costs (depreciation of fixed assets).
5. Others.

The “other” element includes: payment for the use of housing and communal services, payments on loans, payments for rent, repairs, and so on.

Naturally, the management of each enterprise thinks about how to reduce the cost of production and get highest profit in order to increase its profitability.

To reduce product costs, look for ways to reduce them.

In the cost structure, the largest share is traditionally occupied by material and labor resources Therefore, the primary direction of minimizing costs will be to reduce these costs.

Ways to minimize costs:

1. Increase in output. Fixed costs, such as rent, are spread over more products.
2. Search for analogues of materials.
3. Growth in the efficiency of equipment use, development of low-budget industries.
4. Decreased use of services by third parties. If the firm uses outside services to a minimum, and vice versa, performs all functions on its own, then costs can be reduced. For example, reduced shipping or assembly costs.
5. Reduction of staff, combination of positions. Not the most pleasant, but one of the most effective methods cost reduction.
6. Inventory reduction.
7. Contacts with suppliers. By providing, for example, a discount on the purchase of their goods to suppliers, it is possible to establish commercial relations with them and buy materials and components at a lower price. Also, you should choose those suppliers who carry out free shipping and free repair under warranty.
8. cost intensification. The introduction of new technologies into production and an increase in its volume has a positive effect on revenue, production activity is carried out faster, therefore, more products are produced per unit of time. For downtime and defects in production, it is allowed to introduce a system of fines, but this, in turn, can cause negative feedback from the staff.
9. Saving energy and fuel.
10. Reducing the cost of telecommunications.
11. Sale or lease of unused premises, equipment, as well as the sale of goods with an expiring shelf life.
12. Reducing tax costs (concluding agreements with individual entrepreneurs and legal entities, etc.).
13. Control over accounts receivable and accounts payable.
14. Procurement optimization, tendering.

The use of one or more of these methods will help the management of the enterprise to reduce costs and reduce the cost of production. But, in addition to the ways to reduce costs, it is also necessary to know the factors influencing this reduction. Let's consider them in more detail.

The probability of a fall in the cost of products can be detected in 2 directions - sources and factors.

Under the sources are assumed, due to the savings of which the initial cost of the product is reduced. These are the costs of living and materialized labor, administrative and management costs. Let's look at the factors below.

Technological

This type of factors is associated with production technology, operation and quality of equipment and includes:

• use of new, energy-saving and high-performance equipment;
• improvement of the quality of manufactured products and labor;
• modification of the nature and technology of manufacture;
• the use of quality materials, due to which you can increase the price of products.

Economic

• raising the level of work of production and management structures;
• improvement of work of personnel and economic services;
• improvement of the organizational structure;
• compression of the costs of unjustified investments.

Organizational

This type of factors involves the organization of labor and production, namely:

• reduction in the number of downtime and product defects;
• improving the use of funds, material and technical base;
• reduction of transportation costs;
• incentives for employees to be more productive;
• elimination of obsolete and unnecessary stocks;
• an increase in the turnover of funds, as well as a reduction in the production cycle;
• ensuring the rhythm of production;
• professional development of workers.

In addition, factors influencing cost reduction can also be divided into production (within production) and non-production (external environment, for example, utility tariffs, rent).

Now we will analyze in detail what measures exist to reduce the cost of a product, product or service.

The main, most real reserve for reducing the cost of production is considered to be a change in two main parameters that characterize products - this is depreciation and material consumption.

S / N = M / N + A / N, where

M/N- material consumption, A/N- depreciation.

Savings from a decrease in depreciation of products can be determined in accordance with the data of the article "Depreciation of fixed assets" according to formula:

Savings = ((If * Ia) / In - 1) * da * 100, where

If— index of growth in the cost of fixed assets, Ia— growth index of the average depreciation rate, In— growth index of marketable output for comparable purposes, da- the share of depreciation in the cost of production.

It must be remembered that cost reduction should be based on a systematic and pre-planned approach.

The systematic approach includes a number of activities that can be divided by timeframe:

1. Compliance with financial discipline. The head of the organization must financial plan and to carry out measures to reduce costs only strictly following this plan. Also, you need to create a system financial accounting, which provides for accounting not only for income, but also for expenses.
2. Drawing up a cost reduction plan. By analyzing the activities of the enterprise, you can identify weaknesses in it and reduce costs where required. Systematic cost reduction in general should be associated with improved management in three areas: investment, procurement, production processes (improvements due to organizational and technological changes).
3. Controlling. To reduce costs, it is also effective to control marriage, downtime, damage to property, and low productivity of employees. In many modern enterprises there is a controlling department that deals with these studies.

So, key measures to reduce costs are:

• raising the technical level of production (using electronic computers, improving existing equipment, using waste, etc.);
• growth of production management efficiency;
• expansion of specialization and cooperation;
• reduction of operating costs (improvement of maintenance of the main production)
• reducing the cost of living labor (reducing the loss of working time, reducing the number of workers who do not fulfill production standards);
• reduced management costs and savings wages and accruals on it in connection with the release of management personnel
• elimination of losses, incl. from marriage and downtime.
• the growth of labor productivity must outstrip the growth of wages, thus ensuring a reduction in the cost of production.
• reduction of workshop and general factory costs.
• increase in output or change in its structure, assortment and nomenclature
• improved use of natural resources
• development of new types of products.

Thus, the cost price is the most important factor in making a profit of the enterprise. Using a systematic approach, clearly planning directions for reducing costs and controlling this process, you can raise the enterprise to a new level of profitability and competitiveness in the market.

Cost reduction in 1C is lower.

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

The following should be analyzed cost objects products:

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

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

Table 7.1

Analysis of production costs

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

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

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

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

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

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

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

C c \u003d (DxI) / 100%,

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

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

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

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

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

Saving material costs E m is defined as:

E I \u003d xAx C-

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

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

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

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

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

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

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

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

Overhead savings E nr:

E \u003d C x K x D,

np np r ^u-p’

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

Percentage of cost reduction С:

C \u003d (E / s) x 100,

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

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

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

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

I 4 POST /" / 7 per/’

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

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

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

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

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

14,000 thousand rubles 11 500 pcs.

2200 rub. = 3417.4 rubles.

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

14,000 thousand rubles 14 500 pcs.

2200 rub. = 3165.5 rubles.

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

„ 3 P0STF, 18,500 thousand rubles.

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

VPf 14,500 pcs.

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

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

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

^ VPf ^ 14500 pcs.

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

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

The change in cost was due to the following factors:

The volume of output of AS VP:

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

Amounts of fixed costs DS constant:

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

Specific variable costs DS lane:

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

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

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

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

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

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

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

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

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

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

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

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

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

Table 7.2

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

costs per 1 rub. marketable products

Indicators	Amount, thousand rubles	Calculations, cop.
Planned costs for planned output		65 000/85 000 = 76,47
Marketable products according to the plan
Costs according to the plan, recalculated for the actual volume of marketable products while maintaining the planned structure		63 500/80 500 = 78,88
Marketable output in fact with a planned structure and planned prices
Costs at the planned level for the actual output of products		68 500/87 500 = 78,29
Actual costs at the planned level of fixed costs		73 500/87 500 = 84,00
Marketable products actually at plan prices
actual costs		82 500/87 500 = 94,29
Marketable products actually at plan prices
actual costs		82 500/92 599 = 89,19
Marketable products at actual prices
D0bshch \u003d 89.19 - 76.47 \u003d 12.72

Table 7.3

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

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

structure of production, increasing the share of more cost-effective products.

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

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

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

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

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

CONTROL QUESTIONS AND TASKS

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