Cost Analysis

Cost analysis is carried out in order to assess the performance of the enterprise and the rational management of its profits.

Анализ затрат необходим для усиления контроля за economical use of resources and compliance with the limit of material costs. Taking into account their deviations from the norm, it is allowed to reveal the reserves of savings and to prevent excessive expenditure of funds.

Метод анализа затрат оперирует всеми текущими costs that are associated with the reproduction of the property of the enterprise, less depreciation. Such research is carried out by type of expenditure, therefore, they take into account the range of raw materials (materials), a variety of technological processes, and the range of finished products. Analysis of material costs and the reasons for their deviation from the norm is carried out according to industry codifiers.

Control over the expenditure of raw materials is carried out intwo stages. At the first, the release of resources into production from warehouses is taken into account, at the second, material flows are controlled at all stages of production.

The analysis is carried out using a speciallydeveloped balance sheets containing pre-prepared (summarized and recorded) costs necessary for the production of basic products, and production results in the form of its output. With this approach, it is possible to identify the level of full costs for the production cycle, to determine the relationship between sectors and sectors of the economy. Such an analysis is important not only as a research tool, but also when conducting forecast calculations and preplanned studies.

Costs are fixed and variable.Their character is necessarily taken into account during the analysis. Fixed costs are characterized by the fact that their amounts do not change in case of changes in production volumes (depreciation, rent, maintenance costs of buildings, third-party services, deductions for insurance, etc.). Variables - vary with changes in production, increasing / decreasing in proportion to them (the cost of raw materials, labor, transportation costs, fuel, energy, packaging, etc.)

The study analyzes suchindicators, such as the cost of 1 ruble of products, cost (including costing items), cost estimates, losses from marriage, direct material costs (labor and others) and indirect costs, cost per unit of product, cost reduction factors are analyzed.

The cost of the ruble volume produced by the companyproducts reflect the cost of this ruble in anonymous products. The indicator is calculated by dividing the total cost of production by the figure of its value at wholesale prices (VAT and excise taxes are not included). At the same time, it is necessary to establish how much the costs have changed in comparison with the previous period. This indicator is affected by the structure and range of products, changes in cost and wholesale prices.

Cost analysis of the estimate is required to studydynamics of spending and identifying possible reserves to reduce them. In the estimate, costs are grouped by their economic content (elements); on this basis, cost analysis is carried out in comparison with the previous period. Their structure is studied (the specific weight of each element - materials, energy, labor - in the whole amount).

With this analysis, you can determine the degreeco-production, the level of the ratio of human labor and materialized. With the growth of the proportion of materialized labor, conclusions can be drawn about the increase in material costs. If there is an increase in the cost of semi-finished products and purchased parts, it means that the level of cooperation increases and the specialization of production expands. The change in the share of depreciation speaks of changes in the technical base. Other costs with the instability of their indicators may indicate changes in the maintenance and management of production.

Cost analysis is the supplierdata in assessing the cost of production. Exploring the elements of cost, you can see what costs were incurred and in what proportions they were consumed in production. Thus, it becomes clear their role in production and, accordingly, their feasibility.