First of all, let’s define the concepts that are repeatedly found in the economic literature: “costs”, “expenses” and “expenses”, and in practice no distinction is made between these concepts.

Cost is a term most often found in economic theory. According to the classical view, the study of costs is based on the fact that resources are rare and that there are a large number of alternative uses for them, i.e. on the principle of “limited resources - unlimited needs”. Hence, economic costs are all payments of an enterprise necessary to attract and retain resources within a given area of ​​activity, which include labor, land, capital, and entrepreneurial abilities.

Product cost analysis carried out in the following main areas:

Let us note that there are no significant differences between the concepts of costs and expenses, and often one of these concepts is defined through the other. However, for accounting purposes, Russian legislation provides a definition of enterprise expenses.

The list of cost items included in the cost of products (works, services) is determined by Art. 253 ch. 25 of the Tax Code of the Russian Federation and the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n. These regulations, together with industry methodological recommendations for planning and cost accounting, are general methodological regulations that regulate the procedure and conditions for the formation of costs at enterprises in all sectors of the economy.

The regulation on the composition of costs (PBU 10/99) determines that the cost 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.

Thus, cost is the cost of its production and sale expressed in monetary terms. 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 organization's costs are grouped according to their place of origin, cost carriers and types of expenses:

According to the place of origin, costs are grouped by production, workshop, site and other structural divisions of the organization.

Cost carriers are the types of products (works, services) of an enterprise intended for sale.

By type, costs are grouped by economically homogeneous elements and by costing items.

In the practice of planning, accounting, calculation and cost analysis, a distinction is also made between shop, production and full costs. 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).

Objects of cost analysis are the following indicators:

• full cost of production as a whole and by cost elements;
• level of costs per ruble of manufactured products;
• cost of individual products;
• individual cost items;
• costs by responsibility centers.

Analysis of the dynamics and structure of general cost indicators and factors of its change

The cost includes all the enterprise's costs for the production and sale of products in the context of costing items.

Indicators characterizing the cost are:

the amount of production costs by type; based on this indicator, it is possible to determine the volume of costs incurred, their dynamics over a number of years and quantify their changes;

cost structure. By studying changes in the cost structure, it is possible to make management decisions to further improve the structure of costs incurred and increase their efficiency;

cost dynamics, it shows the change in the amount and level of cost items compared to the previous or base period. Cost dynamics are determined by such indicators as absolute and relative deviation, growth and increment rates;

absolute and relative deviations of costs compared to the data of the business plan and base period, i.e. compare actual costs with planned or base period costs.

In the process of analyzing the dynamics and structure of product costs, it is revealed which cost items had the greatest overruns (savings) and how this change affected the change in the total amount of variable and fixed costs.

By comparing the specific weights of individual elements with the plan and in dynamics.

Analysis of costs per ruble of commercial products (cost level)

Costs per ruble of commercial (sold) products are the most well-known generalizing indicator in practice, which impersonally reflects the cost of a unit of production in monetary terms, without distinguishing it by specific types. The indicator 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.

The indicator is calculated to determine the effectiveness of costs, their dynamics and to calculate the relative deviation (savings or overruns) of costs. The cost level is determined as the ratio of costs from core activities to revenue using the following formula:

Cost level = Core activity costs / Revenue

Analysis of direct material and labor costs

The amount of material costs and its changes in the process of production and sales of products depends on many external and internal factors, including factors related to the characteristics of the technology and organization of production of specific types of products.

When analyzing the provision of an enterprise with material resources, it is necessary to take into account the influence of factors that can have a strong impact on the types, quantity and quality of resources. These include:

technical factors: technology and production process, type of machinery and equipment, production capacity, production volume, etc.;

financial and economic: volume of production, release and sales of products, labor productivity, level of qualifications, level of product quality, competition for materials, goods, services;

socio-economic: social and cultural environment, socio-economic infrastructure.

The analysis of labor costs must begin with a comparison of the actual value with the planned data. Next, you should break down the final indicators into their component elements, i.e. perform an analysis of the types and forms of remuneration, identify the degree of application of the most progressive and effective types of remuneration for the analyzed period. Then find the factors that influenced the change in the basic wage of production workers, i.e. conduct factor analysis.

Indirect Cost Analysis

Indirect costs are costs the occurrence of which has no direct connection with the object. Such costs include, for example: costs of maintaining an administrative building, maintenance, wages of administrative, managerial and business staff.

Analysis of indirect costs is carried out by comparing their actual value over several years, as well as with the planned level of the reporting period. Such a comparison shows how their share in the cost of production has changed over time and compared to the plan, and what trend is observed - growth or decline. In the process of subsequent analysis, the reasons that caused absolute and relative changes in costs are clarified.

Basic methodological techniques for analyzing and diagnosing the cost of individual products

Analysis and diagnostics of the unit cost of production must be performed:

to analyze indicators in order to determine the optimal option for the production of individual products from the standpoint of market needs and enterprise capabilities using the “direct costing” system, where the basis is a separate cost accounting method;

to diagnose the cost efficiency of production, to determine the dynamics of the cost of products, to calculate its rational price from the perspective of the market and production, to find opportunities to reduce costs as the main factor in increasing profits and increasing profitability, where the basis for analytical calculations should be cost accounting at full cost.

At unit cost analysis First, an assessment is made of the cost of individual products in comparison with the previous period and with planned costs. An indicator of the level of profitability of products is used. Then a thorough analysis of individual products is carried out according to costing items as a whole and taking into account the disclosure of individual costs in direct cost items. Such a complete, detailed analysis will allow us to determine the competitiveness of the product on the market and the ways of its optimal sale.

The basis for the analysis of the cost per unit of production is the reporting costing, which reflects the planned reporting data for the product as a whole and its individual parts: parts, assemblies and kits.

The reporting calculation must correspond to the planned one in terms of forms and items in force in the organization.

The main objectives of the analysis and evaluation of reporting calculations are:

• determination of deviations from the plan for each cost item;
• identification and study of factors of resulting deviations;
• finding reserves and identifying measures to reduce the cost of individual products.

When analyzing the costings of individual products, it is important to use data from the analysis of production costs and the cost of all manufactured products. This will reduce the analytical work and enrich its results.

After a general assessment, it is necessary to determine the impact on the cost of the product of deviations in prices for raw materials and materials, changes in the production volume of individual products, their design, etc., and only after this can we begin an item-by-item analysis of the calculations. Comparison is made with the plan and the previous period, usually several years.

Note that it is recommended to analyze cost indicators monthly (quarterly) on an accrual basis from the beginning of the year, as well as for the year as a whole.

In general, the approximate structure of a cost analysis and diagnostic report is as follows:

1. Summary.

2. Analysis of the existing cost structure.

3. Analysis of plan-actual deviations.

4. Description of the existing procedure for calculating the planned cost.

5. Description of the existing procedure for calculating actual costs.

6. Description of errors: division into variables and constants, plan-fact.

8. Applications:
8.1. The existing cost structure of the company by divisions and cost items.
8.2. An example of the existing costing procedure.
8.3. Calculation of error using an example.
8.4. Calculation of errors in pricing and cost planning.

When analyzing the cost, it is possible to provide for the use of the forms specified in the Guidelines for planning, accounting and calculating the cost of products at ferrous metallurgy enterprises (approved by Roskommetallurgy on December 7, 1993).

Bibliography:

1. Savitskaya G.V. Analysis of the economic activities of an enterprise, 5th ed., revised. and additional - M.: Infra-M, 2009.
2. Abryutina M.S. Grachev A.V. Analysis of the financial and economic activities of the enterprise. Educational and practical manual. - M.: “Business and Service”, 2008.

The most important indicators expressing the cost of production are the cost of all commercial products, the cost of 1 ruble of commercial products, the cost of a unit of production.

Sources of information for the analysis of product costs are: Form 2 “” and Form 5 Appendix to the balance sheet of the enterprise’s annual report, costing of commercial products and costing of certain types of products, consumption rates of material, labor and financial resources, cost estimates for production of products and their actual implementation, as well as other accounting and reporting data.

As part of the cost of production, a distinction is made between variable and semi-fixed expenses (costs). The amount of variable costs changes with changes in the volume of products (works, services). Variables include the material costs of production, as well as the piecework wages of workers. The amount of semi-fixed costs does not change when the volume of production (work, services) changes. Conditionally fixed expenses include depreciation, rental of premises, time-based wages of administrative, managerial and service personnel and other costs.

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

Then it is necessary to establish how the plan for the cost of all marketable products has been fulfilled in the context of individual costing items and determine for which items there are savings and for which there is overexpenditure. Let's present the corresponding data in Table 1.

Table 1. (thousand rubles)

	Indicators	Full cost of actually manufactured products		Deviation from plan
		at the planned cost of the reporting year	at the actual cost of the reporting year	in thousand rubles
					to the plan for this article	to the full planned cost
	Raw materials
	Returnable waste (subtracted)
	Purchased products, semi-finished products and services of cooperative enterprises
	Fuel and energy for technological purposes
	Basic wages of main production workers
	Additional wages for key production workers
	Insurance contributions
	Expenses for preparation and development of production of new products
	Expenses for maintenance and operation of equipment
	General production (general shop) expenses
	General (plant) expenses
	Losses from marriage
	Other production costs
	Total production cost of marketable products
	Selling expenses (selling expenses)
	Total total cost of marketable products: (14+15)

As we can see, the increase in the actual cost of marketable products compared to the planned one is caused by overexpenditure of raw materials, additional wages of production workers, an increase in other production costs against the plan and the presence of losses from defects. For the remaining items of calculation, savings occur.

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

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

During the analysis, it is necessary to determine the deviations of actual production costs by element from the planned ones, which are contained in the production cost estimate.

So, analysis of the cost of production in the context of costing items and homogeneous economic elements allows us to determine the amounts of savings and overruns for individual types of costs and facilitates the search for reserves for reducing the cost of products (works, services).

Analysis of costs per 1 ruble of commercial products

- a relative indicator characterizing the share of cost in the wholesale price of products. It is calculated using the following formula:

Costs per 1 ruble of commercial products this is the total cost of commercial products divided by the cost of commercial products at wholesale prices (excluding value added tax).

This figure is expressed in kopecks. It gives an idea of ​​how many pennies are spent, i.e. cost, accounts for every ruble of the wholesale price of products.

Initial data for analysis.

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

Costs per 1 ruble of actually produced commercial products:

• according to the plan, recalculated for actual output and product range: 85.23 kopecks.
• actually in prices in force in the reporting year: 85.53 kopecks.
• actually in the prices adopted in the plan: 85.14 kopecks.

Based on these data, we will determine the deviation of actual costs per 1 ruble of marketable products in prices in force in the reporting year from the costs according to the plan. To do this, subtract line 1 from line 2b:

85,53 — 85,92 = - 0.39 kopecks.

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

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

85.23 - 85.92 = - 0.69 kopecks.

It means that by changing the product structure the analyzed indicator decreased. This is the result of an increase in the share of more profitable types of products that have a relatively low level of costs per ruble of products.

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

85.14 - 85.23 = -0.09 kopecks.

So, by reducing the cost of certain types of products the cost indicator for 1 ruble of commercial products decreased by 0.09 kopecks.

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

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

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

85.53 - 85.14 = + 0.39 kopecks.

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

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

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

Material Cost Analysis

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

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

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

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

Material costs at the enterprise increased compared to their stipulated value by 94 thousand rubles. This increased the cost of production by the same amount.

The amount of material costs is influenced by three main factors:

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

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

The material intensity of products, which is the share of material costs in the price of products, is determined at the stage of product design. Directly in the course of the current activities of the enterprise, the reduction in specific consumption of materials depends on the reduction in the amount of waste in the production process.

There are two types of waste: returnable and irrecoverable. Returnable waste materials are subsequently used in production or sold externally. Irrevocable waste is not subject to further use. Returnable waste is excluded from production costs, since it is returned to the warehouse as materials, but the waste is not received at the price of full-fledged waste, i.e. source materials, but at the price of their possible use, which is significantly less.

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

57.4 thousand rubles. — 7 thousand rubles. = 50.4 thousand rubles.

The main reasons for changes in specific material consumption are:

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

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

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

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

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

94 - 50.4 - 98 = - 54.4 thousand rubles.

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

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

Let us determine by the method of differences the influence of individual factors on the costs of material (steel) for product A:

Table No. 18 (thousand rubles)

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

1.5 * 5.0 = 7.5 rub.

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

0.2 * 11.5 = + 2.3 rub.

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

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

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

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

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

Payroll Cost Analysis

During the analysis, it is necessary to assess the degree of validity of the forms and systems of remuneration used at the enterprise, check compliance with the regime of economy in spending funds on labor costs, study the ratio of the growth rate of labor productivity and average wages, and also identify reserves for further reducing production costs by eliminating the causes unproductive payments.

Sources of information for analysis are calculations of product costs, data from the statistical form of the labor report f. No. 1-t, application data to the balance f. No. 5, accounting materials on accrued wages, etc.

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

Table No. 18

(thousand roubles.)

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

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

6282.4 - 6790.0 = + 192.4 thousand rubles.

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

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

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

5560.0 - 5447.5 = + 112.5 thousand rubles.

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

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

Initial data:

Table No. 19

(thousand roubles.)

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

Change in the number of workers:

51* 1610.3 = 82125.3 rub.

Change in average annual salary per worker:

8.8 * 3434 = + 30219.2 rub.

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

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

Consequently, the overexpenditure on the workers' wage fund was formed mainly due to an increase in the number of workers. The increase in the average annual wage of one worker also influenced the formation of this overexpenditure, but to a lesser extent.

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

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

• additional payments to piece workers due to changes in working conditions;
• additional payments for working overtime;
• payment for all-day downtime and hours of intra-shift downtime.

At the analyzed enterprise there are unproductive payments of the second type in the amount of 12.5 thousand rubles. and the third type for 2.7 thousand rubles.

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

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

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

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

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

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

The increase in production costs due to the faster growth of average wages compared to labor productivity amounts to:

101,6 — 101,2 * 0,33 = + 0,013 %

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

At the end of the analysis of wage costs, reserves for reducing production costs in terms of labor costs identified as a result of the analysis should be calculated:

• 1) Elimination of reasons causing unproductive payments: 15.2 thousand rubles.
• 2) Elimination of the causes of unjustified overexpenditure in the wage funds of managers, specialists and other employees 99.4 thousand rubles.
• 3) Implementation of organizational and technical measures to reduce labor costs, and therefore wages for production: -

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

Analysis of production maintenance and management costs

These expenses mainly include the following items of product cost calculation:

• a) costs of maintaining and operating equipment;
• b) general production expenses;
• c) general business expenses;

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

Sources of information for the analysis are the calculation of product costs, as well as analytical accounting registers - statement No. 12, which records the costs of maintaining and operating equipment and general production expenses, and statement No. 15, where general business expenses are recorded.

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

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

Expenses for maintenance and operation of equipment

Table No. 21

(thousand roubles.)

	Composition of expenses:		Adjusted plan	Actually	Deviation from the adjusted plan
	Depreciation of equipment and intra-shop transport:
	Operation of equipment (energy and fuel consumption, lubricants, salary of equipment adjusters with deductions):		(1050 x 102.4) / 100 = 1075.2
	Repair of equipment and intra-shop transport:		(500 x 102.4) / 100 = 512
	In-plant movement of goods:		300 x 102.4 / 100 = 307.2
	Wear of tools and production equipment:		120 x 102.4 / 100 = 122.9
	Other expenses:		744 x 102.4 / 100 = 761.9
	Total costs for maintenance and operation of equipment:

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

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

General production expenses

Table No. 22

(thousand roubles.)

	Indicators	Estimate (plan)	Actually	Deviation (3-2)
	Labor costs (with accruals) for shop management personnel and other shop personnel
	Amortization of intangible assets
	Depreciation of buildings, structures and workshop equipment
	Repair of buildings, structures and workshop equipment
	Expenses for testing, experiments and research
	Occupational Health and Safety
	Other expenses (including wear and tear of inventory)
	Non-productive expenses: a) losses from downtime due to internal reasons b) shortages and loss of damage to material assets
	Excess material assets (subtracted)
	Total overhead costs

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

Eliminating the causes of this unjustified cost overrun will reduce production costs. Particularly negative is the presence of non-productive expenses (shortages, losses from spoilage and downtime).

Then we will analyze general business expenses.

General running costs

Table No. 23

(thousand roubles.)

	Indicators	Estimate (plan)	Actually	Deviations (4 - 3)
	Labor costs (with accruals) for administrative and management personnel of the plant management:
	The same for other general business personnel:
	Amortization of intangible assets:
	Depreciation of buildings, structures and equipment for general purposes:
	Conducting tests, experiments, research and maintaining general economic laboratories:
	Occupational Safety and Health:
	Personnel training:
	Organized recruitment of workers:
	Other general expenses:
	Taxes and fees:
	Non-productive expenses: a) losses from downtime due to external reasons: b) shortages and losses from damage to material assets: c) other non-productive expenses:
	Excluded income from surplus material assets:
	Total general expenses:

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

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

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

So, as a result of the analysis, unjustified overexpenditures were identified in terms of costs for the maintenance and operation of equipment (81.8 thousand rubles), in general production expenses (46 thousand rubles) and in general business expenses (69 thousand rubles).

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

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

196.8 * 50% = 98.4 thousand rubles.

Here, only 50% of unjustified overexpenditure is conditionally accepted as a reserve in order to eliminate double-accounting of costs (materials, wages). When analyzing material costs and wages, reserves for reducing these costs have already been identified. But both material costs and wages are included in the costs of production maintenance and management.

At the end of the analysis, we will summarize the identified reserves for reducing production costs:

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

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

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

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

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

• Introduction
• 4. Recommendations for reducing the cost of production of the OAO Gazprom enterprise
• Conclusion
• List of sources used

Introduction

In the conditions of transition to a market economy, the cost of production is the most important indicator of the production and economic activity of enterprises.

The cost of production is the costs expressed in monetary terms for its production and sale.

The cost of products (works, services) of an enterprise consists of costs associated with the use in the production process of products (works, services) of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale . Calculation of the cost indicator is necessary for:

1) assessing the implementation of the plan for this indicator and its dynamics;

2) determining the profitability of production and individual types of products;

3) implementation of internal production cost accounting;

4) identifying reserves for reducing production costs;

5) calculation of national income throughout the country;

6) calculating the economic efficiency of introducing new equipment, technology, organizational and technical measures;

7) justification for decisions on the production of new types of products and discontinuation of obsolete ones.

Currently, solving such problems as:

information support for the decision-making process;

providing a basis for pricing;

monitoring the economic efficiency of the enterprise;

obtaining data on performance results;

calculation of valuation for balance sheet items and others.

Calculating the cost of production is an objectively necessary process in production management, since it is calculation that allows us to study the cost of specific products obtained in the production process.

It is important to note that the completeness and reliability of the results of the analysis of production costs and product costs largely depend on the degree of detail of the source information. Therefore, the correct organization of accounting for production costs and cost calculation, the use of computer equipment and the latest programs for accounting and analysis of costs and product costs are of great importance for the enterprise.

Modern costing systems contain information that allows not only to solve traditional problems, but also to predict the economic consequences of such situations as:

the feasibility of further production;

establishing optimal prices for products;

optimization of the product range;

the feasibility of updating the current technology and machine tools;

assessment of the quality of work of management personnel.

Today, calculation is the basis for assessing the implementation of the plan adopted by the enterprise or responsibility center. It is necessary to analyze the causes of deviations from planned cost targets.

Data from actual calculations are used for subsequent cost planning, to justify the economic efficiency of introducing new equipment, choosing modern technological processes, carrying out measures to improve product quality, checking construction and reconstruction projects of enterprises.

Based on the calculation results, you can decide whether to carry out repairs yourself or using the services of third-party organizations.

Thus, production accounting and costing are the main elements of the management system not only for product costs, but also for production as a whole.

Based on the above, we can conclude that the topic of cost analysis in a modern enterprise is relevant today.

The purpose of the course work is to study the economic category of cost, its meaning and role in the enterprise, as well as to conduct a factor analysis of cost using the example of Gazprom OJSC and identify ways to reduce it.

The main objectives of the course work are:

consideration of the essence of the economic category of cost;

studying the tasks and basic methods of product cost analysis;

analysis of product costs by elements and cost items;

consideration of ways to reduce production costs at the enterprise.

The object of the study is OJSC Gazprom, Moscow.

1. Theoretical issues of analysis of the cost of products (works, services)

1.1 Objectives and information base for analyzing the cost of products (works, services)

In the enterprise management system, an important place is given to the issues of production cost management. Practice shows that without a correct assessment of the real cost, it is impossible to properly manage production efficiency.

In a market economy, the cost of production is one of the important qualitative indicators of the production and economic activities of enterprises and their structural divisions. Reducing the cost of products (works, services) through the rational use of production resources is the main way to increase profits and increase the profitability of production.

The cost indicator represents the enterprise's costs expressed in monetary terms for the production and sale of products (works, services). The cost level reflects economic, scientific, technical, social and environmental factors of the enterprise's development.

The main tasks of analyzing the cost of production of an enterprise are as follows:

a) assessment of the dynamics of the most important cost indicators and implementation of the plan for them;

b) identification of factors influencing the dynamics of indicators and implementation of the plan, the magnitude and reasons for deviations of actual costs from planned ones;

c) assessment of the dynamics and implementation of the cost plan in terms of elements and cost items, the cost of the most important products;

d) identifying missed opportunities to reduce product costs.

Sources of information for analyzing the cost of production are planned calculations, form No. 5 "Appendix to the balance sheet", form No. 5-z "Information on the costs of production and sales of products (works, services) of the enterprise (organization)", form No. P-4 "Information on the number, wages and movement of workers", form No. 1 - "Information on the number and wages of workers" by type of activity."

In addition, planned and reporting calculations for the most important products, accounting registers (statements, order journals), data on norms and standards contained in technological maps and specifications, etc. are used as sources of information.

Cost analysis is carried out in the following areas:

analysis of costs per 1 rub. volume of products;

analysis of product costs by elements and cost items;

analysis of product costs based on technical and economic factors;

cost analysis of the most important types of products.

Analysis of costs per 1 ruble of production volume includes the study of cost dynamics compared to the previous period, identification of factors and reasons for deviations in the actual costs of the reporting period given for the previous period and their quantitative measurement.

Product cost analysis includes a general assessment of the dynamics and implementation of production cost estimates by element, product cost by costing items and technical and economic factors.

Analysis of the cost of products, works and services is of great importance in the cost management system. It allows you to study trends in changes in its level, establish the deviation of actual costs from normative (standard) ones and their reasons, identify reserves for reducing product costs and assess the enterprise’s work in using opportunities to reduce product costs.

The analysis process examines the implementation of the cost reduction plan for the enterprise as a whole, by costing items and by individual types of products. The factors that caused the deviation of the actual cost from the planned one are established and calculated, an objective assessment is given of the results achieved by the enterprise in reducing costs, and reserves for further reducing the costs of production and sales of products are identified.

1.2 Concepts and indicators used in the analysis of the cost of products (works, services)

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.

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

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.

The cost of commercial products includes all the enterprise's costs for the production and sale of commercial products in the context of costing items. The cost of products sold is equal to the cost of goods minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from last year's balances. Costs reimbursed from the fund for the development of new equipment are included in the cost of goods, but are not included in the cost of products sold. They are defined as the difference between the planned cost of the first year of mass production of products and the cost accepted when approving prices, which are calculated using the following formula:

SRP = STP - ZN + (SNP2 - SNP1), (1)

where PSA is the cost of products sold;

STP - cost of commercial products;

ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology;

SNP1, SNP2 - production cost of the balances of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the level of cost at different enterprises or its dynamics over different periods of time, production costs must be reduced to the same volume. The cost of a unit 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 benchmarking and is calculated using the formula:

S1TP = STP: VVP, (2)

where C1TP is the cost per unit of production;

VVP is the volume of output.

The indicator of the cost of 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 conditions.

The cost of one ruble of commercial (sold) products is the most well-known generalizing indicator in practice, which reflects the cost of a unit of production in monetary 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, and is calculated using the formula:

ZED = PR: VVP + V, (3)

where PR is the amount of fixed costs

B is the rate of variable costs per unit of production.

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

a) according to the composition of the expenses taken into account - workshop, production, full cost;

b) by duration of the billing period - monthly, quarterly, annual, for a number of years;

c) by the nature of the data reflecting the billing period, actual (reporting), planned, normative, design (estimated), forecasted;

d) according to the scale of the object covered - a workshop, an enterprise, a group of enterprises, a branch, an industry.

cost of production reduction reserve

1.3 Methodology for analyzing product costs

At the present stage of development of market relations, when all responsibility for financial and economic activities has been transferred to business entities, the requirements for economic analysis are increasing. Organizations, in order not to be on the verge of bankruptcy, must show initiative, enterprise and frugality in order to increase production efficiency.

In connection with the transition to international standards, the methodology for analyzing product costs and financial results is also changing significantly.

At the present stage, the analysis methodology adheres to a general sequence, but domestic and Russian authors offer their approaches to determining certain indicators in the process of analyzing product costs.

When analyzing the cost of production from the point of view of N.V. Voitolovsky, it is necessary to distinguish between such concepts as: operating cost, workshop cost, production cost and total cost.

Operating costs are conditionally variable material costs and labor costs. Shop cost consists of operating cost and overhead costs. Production cost consists of workshop cost and general business expenses. Full (commercial) cost is the production cost of the product and the cost of selling it.

The existing methodology for analyzing product costs includes the following steps:

1) study of the total cost of production:

assessment of plan implementation based on general indicators and their dynamics;

comparison of changes in costs of manufactured and sold products with changes in revenue from their sales;

conducting inter-farm analysis;

assessment of changes in the structure by cost elements;

2) analysis of costs per ruble of manufactured products (cost intensity):

studying the implementation of the plan and the dynamics of product cost intensity;

factor analysis of cost intensity;

3) analysis of the cost of individual types of products:

study of dynamics;

conducting inter-farm comparisons;

factor analysis of the cost of certain types of products;

cost analysis by cost items;

4) analysis of direct material costs:

studying the factors of change in material costs per unit of production;

factor analysis of the amount of direct material costs for the entire production volume of each type of product;

5) analysis of direct labor costs:

factor analysis of wages per unit of production;

factor analysis of the total amount of wages for production;

6) analysis of indirect costs;

7) analysis of costs by responsibility centers;

8) determination of cost reduction reserves.

When assessing cost indicators L.L. Ermolovich considers it advisable at the first stage of the analysis to compare the change in costs of manufactured and sold products with the change in sales revenue. The initial information is contained in the report on the costs of production of products (works, services) and an extract from the profit and loss statement.

Since the final indicator of the use of resources is the sale of products, it is therefore advisable to analyze the change in the share of the cost of goods sold in revenue, as well as to analyze the revenue per 1 ruble of the cost of goods produced and sold. Such an analysis will allow us to evaluate not only the efficiency of using the organization’s resources, but also the influence of the cost factor on the profitability of sales.

To find the most effective ways to reduce costs, information is needed on the share of certain costs in the cost structure. For this purpose, a cost analysis is carried out by cost elements. Within this analysis production costs are determined by cost elements in absolute terms and in structural terms. Based on the data obtained, an assessment is made of the nature of production (material-intensive, labor-intensive, capital-intensive). In accordance with the nature of production, the main directions for searching for reserves for cost reduction are determined.

Performed analysis allows assess the effectiveness of the enterprise’s activities in reducing costs for the analyzed period, as well as identify ways to influence costs.

2. Organizational and economic characteristics of OAO Gazprom

2.1 General information about OAO Gazprom

OJSC Gazprom was registered by the Moscow Registration Chamber on February 25, 1993. State registration certificate No. 022.726.

Full corporate name of the Company in Russian: Open Joint Stock Company "Gazprom".

Place of location of the Company (mailing address): 117997, Moscow region, Moscow city, st. Nametkina, house 16.

The main goals of the Company's activities are:

global gas production;

becoming a leader among global energy companies.

The main activity of the Company is: geological exploration, production, transportation, storage, processing and sale of gas, gas condensate and oil, as well as the production and sale of heat and electricity. The size of the Company's authorized capital is 118 billion 367 million 564.5 thousand rubles, which corresponds to 100% of the authorized capital. The organizational structure of OAO Gazprom is presented in Figure 1.

Figure 1 - Organizational structure of the enterprise

FounderOJSC " Gazprom" isGovernmentRussianFederation.

JSC Gazprom employs highly qualified specialists - technical experts, process engineers, installers, service technicians and others. The staff has been recruited in accordance with the staffing table and the average number is 376.3 thousand people. The duties, rights and functions of the director are specified directly in the Charter of OAO Gazprom. Thus, he is responsible to customers - for the quality of services provided, and to the Founder - for the results of financial and economic activities.

2.2 Main economic indicators of the enterprise

For a general assessment of the economic activity of an enterprise, it is necessary to calculate the main indicators of the enterprise, reflected in Table 1 for three years. Based on them, an analysis of the activities of OAO Gazprom is made. Information for calculations was taken from the annual reports, including from Form 2 “Profit and Loss Statement” for the last 3 years, as well as from the balance sheet for 2011.

Table 1 - Main economic indicators of the activities of OAO Gazprom

Indicators				Absolute deviations	Rates of growth, %
Sales revenue, million rubles
Cost of products sold, million rubles
Profit from sales, million rubles
Ending tables 1
Indicators				Absolute deviations	Rates of growth, %
				2010 from 2009	2011 from 2010	2010 from 2009	2011 from 2010
Profit before tax, million rubles
Net profit, million rubles
Average annual cost of fixed assets, million rubles
Average annual cost of working capital, million rubles
Average headcount, thousand people
Costs per 1 ruble of products sold, kopecks.
Product profitability, %
Production profitability, %
Capital productivity, rub/rub
Capital-labor ratio, rub/person
Working capital turnover ratio, number of revolutions

Revenue figures vary significantly over the three years studied. The revenue value tends to increase from 2009 to 2011,

so in 2009 it amounted to 2486940660 thousand rubles, and in 2010 - 2879390342 thousand rubles, respectively, the growth rate of revenue increased and amounted to 115.78% in 2010, from 2010 to 2011 the value of revenue also tends to increase, so in 2011 it amounted to 3534341431 thousand rubles, which is 22.75% more than in 2010.

The production cost indicator also increased from 2009 to 2011. So in 2010 it amounted to 1250895386 thousand rubles, which is 14555 thousand rubles more than in 2009. In 2011, this figure amounted to 1452194381 thousand rubles, which is 201299 million rubles more than in 2010. Accordingly, the growth rate by 2011 increased to 116.09%.

Profit from the sale of products in 2010 amounts to 82,198,0843 thousand rubles, which is 268,711.9 million rubles more than in 2009. In 2011, this figure is 1188515429 thousand rubles, which is 44.53% more than in 2010.

Let's look at the dynamics of net profit. Its value in 2009 is 624613273 thousand rubles, in 2010 - 364478382 thousand rubles, and in 2011 - 879601664 thousand rubles, there is a decrease in 2010, then an increase in 2011. The growth rate of net profit in 2010 from 2009 is 58.35%, and in 2011 from 2010 is 241.33%.

There was a decrease in the average annual cost of fixed assets in 2010 by 57,295.5 million rubles compared to 2009, and in 2011 there was an increase of 920,513.7 million rubles compared to 2010.

There is an increase in the average annual cost of working capital. So in 2010, the average annual cost of working capital amounted to 2357424.7 million rubles, which is 544946.9 thousand rubles more than in 2009. In 2011, there was also an increase in the average annual cost of working capital, so the absolute deviation of 2011 from 2010 amounted to 540,104.1 million rubles.

The average number of personnel changed every year. In 2009 it amounted to 370.2 thousand people, in 2010 - 375.4 thousand people, and in 2011 - 376.3 thousand people.

Costs per 1 ruble of products sold in 2009 amounted to 0.7775 kopecks, in 2010 - 0.7145 kopecks and in 2011 amounted to 0.6632 kopecks.

Product profitability tends to increase from 2009 to 2011. So in 2010 it was 39.95%, which is 11.34% more than in 2009. And in 2011 this figure is 50.67%, which is 10.72% more than in 2010.

The capital productivity indicator increased by 2010 and amounted to 0.743 units, which is 0.11 units more than in 2009, and by 2011 this indicator tends to decrease and amounts to 0.737 units, which is 0.006 units less than in 2010.

The working capital turnover ratio has been decreasing from 2009 to 2011. In 2009 it was 1.372 revolutions, in 2010 - 1.224 revolutions, and in 2011 - 1.2197 revolutions.

Having analyzed the values ​​of the main economic indicators of the activities of OAO Gazprom for 2009, 2010, 2011, we can conclude that sales revenue, cost of products sold, profit from sales, cost of working capital and average number of personnel increased by 2011.

An analysis of the cost of production over several years begins with a study of the composition and structure of property according to balance sheet data. The balance sheet allows you to give a general assessment of the changes in all the property of the enterprise, highlight current and non-current assets in its composition, and study the dynamics of the property structure. Structure refers to the percentage of individual property groups within these groups.

Analysis of the dynamics of the composition and structure of property makes it possible to determine the size of the absolute and relative increase or decrease of the entire enterprise and its individual types. An increase (decrease) indicates an expansion (constriction) of the enterprise’s activities.

Let's look at the property structure of this enterprise in Table 2.

Table 2 - Analysis of the property of the enterprise OJSC Gazprom for 2009 - 2011

The name of indicators				Deviation of 2011 from 2009	Growth rate 2011 to 2009%
	amount, million rubles	in % of total	amount, million rubles	in % of total	amount, million rubles	in % of total
Fixed assets
Total non-current assets:
VAT on purchased assets
Accounts receivable
Cash
Financial investments
Other current assets
Total current assets

As can be seen from Table 2, in 2011 there was an increase in asset items. The total value of property increased by 2,087,437.1 million rubles. This was influenced by a significant increase in fixed assets in 2011 by RUB 863,218.2 million, or by 121.95% compared to 2009.

In 2011, the cost of the company’s working capital also increased compared to 2009 by 1,085,051 million rubles or by 159.87%. Cash tends to increase in 2011, where it amounts to 187,778.5 million rubles, which is 126,089.5 million rubles more than in 2009. In 2011, there was also an increase in other current assets of the enterprise compared to 2009 by 3127.8 million rubles or by 144.84%. There was a decrease in financial investments in 2011 by 35592.8 million rubles. There was a significant increase in inventories for 2011 by 82,078.4 million rubles, which could lead to a slowdown in working capital turnover and a decline in the activity of the enterprise. After considering the assets of the enterprise, let's move on to its liabilities. For the third section of the balance sheet, “Capital and Reserves,” the decisive factor is the authorized capital, which is typical for those economic entities where there is no single owner (JSC, LLC, and others). The fourth section “Long-term liabilities” reveals the content of long-term liabilities of banks and long-term loans, and other long-term liabilities. The fifth section of the balance sheet, “Short-term liabilities,” reflects funds in the form of bank loans and loans with urgent repayment within 12 months after the reporting date and various types of accounts payable. A special place in this section is occupied by sources of own funds that were not included in the previous sections of the balance sheet. They are called in the section of articles “Deferred income”, (reserves for future expenses) and others.

Let's look at the structure of the balance sheet liabilities in Table 3.

Table 3 - Analysis of sources of formation of property of OJSC Gazprom for 2009-2011.

Title of articles				Deviation 2011 from 2009	Growth rate 2011 to 2009%
	amount, million rubles	in % of total	amount, million rubles	in % of total	amount, million rubles	in % of total
Authorized capital
retained earnings
Total equity:
Long-term loans and borrowings
Other long-term liabilities
Short-term loans and borrowings
Total current liabilities:

In liabilities, we observe an increase in the share of equity capital by 1660078.8 million rubles, which resulted in an increase in the balance sheet. The decrease in long-term accounts payable in 2011 amounted to 91.55%, that is, by 77,688.1 million rubles compared to 2009. The increase in short-term loans and borrowings in the reporting year 2011 by 24,781.1 million rubles or 149.29% compared to the base year 2009 was due to an increase in debt to suppliers and contractors, as well as debt to enterprise personnel. Thus, short-term liabilities in the reporting year increased by 454,818.9 million rubles compared to the base year.

Analysis of balance sheet liquidity consists of comparing funds for assets, grouped by the degree of their liquidity and arranged in descending order of liquidity, with liabilities for liabilities, grouped by their maturity dates and arranged in ascending order of maturity. The real degree of liquidity and solvency can be determined on the basis of balance sheet liquidity, which is shown in Table 4.

Table 4 - Analysis of solvency and liquidity indicators of OJSC Gazprom for 2009-2011.

Indicators				Change from 2011 to 2009 (+-,-)
General liquidity ratio
Absolute liquidity ratio
"Critical Appraisal" Coefficient
Current ratio
Provision ratio of own working capital

The absolute liquidity ratio shows that our company can immediately pay off short-term obligations using available cash. The coefficient for 2011 was 0.23%, with the standard for this coefficient being 0.2 - 0.3.

The critical liquidity ratio shows that an enterprise, subject to timely settlements with debtors, can repay short-term debt over a period of time equal to the average duration of one turnover of receivables.

The current ratio shows the extent to which current assets cover short-term liabilities. The standard for this ratio is more than 2. The company's current liquidity ratio in 2011 was 3.11%. The excess of the enterprise's current assets over short-term financial liabilities provides a reserve stock to compensate for losses that the enterprise may incur when placing and liquidating all current assets, except cash. The higher the value of this indicator, the greater the confidence of creditors that debts will be repaid.

The critical assessment coefficient shows that the organization is able to cover its short-term obligations over a period equal to the duration of one turnover of receivables. In 2009, this indicator was not within the normal range (0.7-1), and by 2011 it increased by 0.08 and amounted to 2.21.

Analysis of indicators of the sources of property formation and liquidity of the enterprise showed that during the analyzed period the enterprise improved its financial position. But for absolute balance sheet liquidity, the company needs to increase its cash assets.

3. Analysis of the cost of products (works, services) of OAO Gazprom

3.1 Analysis of cost estimates by element

An analysis of product costs over several years begins with a study of the overall estimate of product costs. For this purpose, chain and base growth rates, chain and base absolute deviations and the average annual growth rate are calculated, which are shown in Table 5.

Table 5 - Estimation of the cost of production of the enterprise OAO Gazprom for 2009-2011.

As can be seen from Table 5, the total cost of production increased from 2009 to 2011. In 2010, it amounts to 205,7409,499 thousand rubles, which is 123,737,790 thousand rubles more than in 2009. In 2011, it amounted to 234,5826,002 thousand rubles, which is 14.02% more than in 2010.

This dynamics of changes in product costs indicates an increase in semi-fixed costs. Such as material costs, labor costs, electricity, increased costs of fixed assets and others.

To reduce the total cost, continuous technical progress is a decisive condition. The introduction of new technology, comprehensive mechanization and automation of production processes, improvement of technology, and the introduction of advanced types of materials can significantly reduce the cost of production.

An assessment of the cost of production based on general indicators should be supplemented by a description of changes in the structure of production costs by element and an analysis of the cost of production by item of expense.

Analysis of production cost estimates is carried out in order to study the dynamics and control over the expenditure of funds on the economic activities of the enterprise, and identify reserves for their reduction. The cost estimate shows all material, labor and monetary expenses incurred by the enterprise to carry out its business activities. All costs are grouped by economic content, that is, by individual elements, regardless of their production purpose and the place where they are spent.

Information on production costs is contained in the enterprise’s business plan, form No. 1-enterprise and form No. 5.

Analysis of costs by economic elements consists of comparing them with the estimate (plan) and with the previous period, studying the cost structure, that is, the share of each element in the total cost.

Cost analysis by economic elements reflects the relationship of costs to value creation. It allows you to separate the costs of materialized labor from the costs of living labor and calculate the newly created value (net output).

The costs of embodied labor include raw materials, main and auxiliary materials spent on production, fuel, energy, tools and other material resources received from outside, as well as depreciation of fixed assets accrued in the reporting period.

Newly created value is created by living labor as a result of production activities.

The structure of costs by economic elements reflects material intensity, energy intensity, labor intensity of production (through the share of wages), characterizes the level of cooperation in production, the ratio of living and embodied labor. For this purpose, Table 6 is compiled, in which these indicators will be considered.

Table 6 - Analysis of cost by cost elements of the enterprise OJSC Gazprom

Indicators				Deviation 2011 from 2009	Growth rate 2011 compared to 2009,%	Growth rate 2011 to 2009,%
Material costs, million rubles
Labor costs, million rubles
Contributions for social needs, million rubles
Depreciation charges, million rubles
Other expenses, million rubles
Total cost, million rubles

As can be seen from Table 6, all indicators tend to increase from 2009 to 2011.

Such an indicator as material costs in 2011 is 1106271.8 million rubles, which is 256620.5 million rubles more than in 2009. In turn, the growth rate of this indicator in 2011 compared to 2009 is 130.2%.

Labor costs are also trending upward. So in 2009 they amounted to 13,021.1 million rubles, and in 2011 - 21,764.9 million rubles, the growth rate for this indicator is 167.15%.

Social contributions are also increasing. In 2011 they amounted to 3676.9 million rubles, which is 2061.8 million rubles more than in 2009, where they amounted to 1615.1 million rubles. The growth rate in 2011 compared to 2009 is 127.66%.

Let's consider such an indicator as depreciation charges. In 2009 they amounted to 295,479.7 million rubles, in 2011 - 359,699.2 million rubles, which is 64,219.5 million rubles more than in 2009. The growth rate of this indicator in 2011 is 121.73%.

In turn, other expenses tended to increase and in 2011 they amounted to 47,949.6 million rubles, which is 12,123.2 million rubles more than in 2009.

After analyzing the data from the table, we can conclude why there was a trend towards an increase in the total cost of production. This dynamics indicates an increase in semi-fixed costs such as: material costs, raw materials, labor costs, water, gas, electricity. The organization must strive to reduce these costs through the introduction of new technologies, less material-intensive, new equipment, the development of new employee motivation schemes, and the search for new suppliers.

3.2 Analysis of product costs by costing items

Costing is the calculation of the cost per unit of products, works and services. It is important for the operational management of the enterprise, as it allows timely opening of internal reserves and using them to further reduce the cost of production and increase its competitiveness. Calculations are used to plan product costs and establish reasonable prices for products, works and services, taking into account the demand for them in the market for products, works and services.

Managing the cost of production of enterprises is a systematic process of forming the costs of production of all products and the cost of individual products, monitoring the implementation of tasks to reduce the cost of production, identifying reserves for its reduction.

The calculation summarizes the costs of an enterprise in monetary form for the production and sale of a specific type of product, as well as for the performance of a unit of work and services (cargo transportation, repair work, etc.).

For this analysis, it is necessary to determine and evaluate the share of individual costing items in the cost of production in order to, in the course of further analysis, pay special attention to those of them that occupy a significant share in the costs of production or for which there is a failure to fulfill the plan.

Then comes the preparation of initial information for a detailed cost analysis based on technical and economic factors for costing items.

There is also an assessment of the implementation of the plan based on general cost indicators and determination of the influence of technical and economic factors on the deviation of actual cost indicators from the plan and from the previous year. For this purpose, Table 7 is compiled.

Table 7 - Analysis of the cost of production of the Gazprom OJSC enterprise by costing items

Indicators				Deviation 2011 from 2009	Growth rate 2011 by 2099,%	Growth rate 2011 to 2009,%
Raw materials and materials, million rubles
Transportation of procurement costs, million rubles
Gas condensate, million rubles
Labor costs, million rubles
Social contributions needs, million rubles
Gas storage services, million rubles
Oil refining products, million rubles
Total production costs, million rubles
Total production cost, million rubles
Commercial expenses, million rubles
Total total cost, million rubles

Having analyzed the data from Table 7, we can conclude that absolutely all indicators tend to increase from 2009 to 2011. Thus, raw materials and supplies in 2011 amounted to 829,517.6 million rubles, which is 86,481.2 million rubles or 11.64% more than in 2009.

Transportation of procurement costs in 2011 increased by 26,058.1 million rubles or 23.88% and amounted to 135,195.9 million rubles.

The biggest increase was in labor costs, which in 2011 amounted to 21,764.9 million rubles, which is 8,743.8 million rubles more than in 2009. Accordingly, such an indicator as contributions for social needs is increasing, which in 2011 amounted to 3676.9 million rubles, which is 27.66% more than in 2009.

Gas storage services in 2011 amounted to 402.3 million rubles, which is 144.4 million rubles or 55.9% more than in 2009.

Oil and gas processing products also increased in 2011 compared to 2009 by 18,305.9 million rubles or by 37.4%.

And as a result, the total production cost in 2011 is 1,452,191.4 million rubles, which is 215,854 million rubles more than in 2009. Commercial expenses also increased; in 2011 they amounted to 832,682.7 million rubles, which is 173,789.5 million rubles more than in 2009.

Consequently, the total cost tends to increase, so in 2011 it amounted to 2345826 million rubles, which is 21.31% more than in 2009.

Such an increase in production costs may indicate an increase in the price level, inflation in the country, an increase in personnel headquarters, and an increase in the cost of services. In order for an enterprise to be able to reduce production costs, it needs to look for other suppliers and introduce new technologies that are less material-intensive.

3.3 Factor analysis of the impact of costs per 1 ruble of commercial products on cost

A universal indicator that ensures comparability of comparison of organizational conditions and technical level of various industries is the costs per 1 ruble of manufactured products, and for comparing the operating efficiency of various enterprises - the costs per 1 ruble of marketable products.

Costs per ruble of commercial products can be used to assess the competitiveness of an organization, since they are directly related to the price of products sold and financial results.

An analysis of costs per 1 ruble of commercial products is carried out with the aim of in-depth study of the impact of the efficiency of use of production resources.

To analyze the impact of costs per 1 ruble of marketable products, analytical table 8 is compiled.

Table 8 - Analysis of the impact of costs on 1 ruble of marketable products of the enterprise OJSC Gazprom

As can be seen from the table, in 2011 there was a decrease in costs per 1 ruble of commercial products by 0.1138 rubles due to the fact that the volume of products by 2011 increased almost 2 times, when, in turn, the total cost increased only by 21 .31%.

Next, we quantitatively measure the influence of factors of output volume and costs per 1 ruble of marketable products on the full cost. Since we need a multifactor multiplicative model, we will write down revenue as gas (G), oil and gas products (OP), gas condensate (GC) and other sales (PR). Factor analysis will be carried out using the following formulas:

PS = (G + PN + GK + PR) * Z1r

PS? (G+PN+GK+PR) = ? (G+PN+GK+PR) *З1р bases

PS?Z1r = ?Z1r * (G+PN+GK+PR) report

PS total = ?PS? (G+PN+GK+PR) + ?PS?Z1r

We determine the impact of a change in costs per 1 ruble of marketable products on the total cost:

PS? (G+PN+GK+PR) = 1047400.8 * 0.7775 = 814354.122

PS?З1р = - 0.1138 * 3534341.4 = - 402208.05

PS total = 814354.122 + (-402202.05) = 4121542.9

Thus, the calculation shows that the total cost is influenced by two factors: the volume of products produced and the costs per 1 ruble of marketable products. We can conclude that, compared to 2009, the change in cost due to changes in the volume of marketable products amounted to 814,354.122 million rubles, and the change in cost due to changes in costs per 1 ruble of marketable products amounted to minus 402,202.05 million rubles. The total change in the total cost of production amounted to 4,121,542.9 million rubles.

This dynamics indicates an increase in semi-fixed costs such as gas, oil and gas products, gas condensate and others. Consequently, there was an increase in costs for fixed assets.

This means that the organization must strive to reduce semi-fixed costs through the introduction of new technologies, new equipment, improving the organizational and technical level of development of the organization, developing new employee motivation schemes, and searching for new, better suppliers.

3.4 Reserves for reducing the cost of production of the enterprise

The main factors for reducing production costs are:

increasing production volume due to more complete use of the enterprise’s production capacity;

reducing the total cost of production by increasing the level of labor productivity, economical use of raw materials, materials, electricity, fuel, equipment, reducing unproductive costs, manufacturing defects, and so on.

Reserves for increasing production are identified in the process of analyzing the implementation of the production program.

With an increase in the volume of production, only variable costs increase (direct wages of workers, direct material costs, etc.), while the amount of fixed costs, as a rule, does not change, as a result, the cost of products decreases. At the same time, cost reduction reserves are identified for each expense item through specific organizational and technical measures (introduction of new, more advanced equipment and production technology, improvement of labor organization, etc.), which will help save wages, raw materials, supplies, energy, and so on.

This analysis showed that over the course of three years from 2009 to 2011, the cost of production of the Gazprom OJSC enterprise tended to increase by an average of 20%.

To solve the problem of reducing production costs and sales of products, the enterprise must develop a general concept (program), which must be adjusted annually taking into account changing circumstances at the enterprise. This program must be comprehensive, i.e. must take into account all factors that influence the reduction of production and sales costs.

The content and essence of a comprehensive program to reduce production costs depend on the specifics of the enterprise, the current state and prospects for its development.

In general terms, it should reflect the following points:

1) a set of measures for a more rational use of material resources (introduction of new equipment and waste-free technology, allowing for more economical consumption of raw materials, materials, fuel and energy; improvement of the regulatory framework of the enterprise; introduction and use of more advanced materials; integrated use of raw materials and materials; use of waste production; improving product quality and reducing the percentage of defects);

Similar documents

The meaning, objectives and system of indicators for analyzing the cost of production of an enterprise. General characteristics of the company OAO Gazprom. Analysis of product costs by costing items. Classification of production costs, ways and methods of reducing them.

course work, added 05/29/2014


The essence of cost as an economic category. Objectives and information base of the analysis. Cost structure for the production and sale of agricultural products of Sever + LLC. Reserves for reducing the cost of the main types of products of the enterprise.

course work, added 03/02/2017


Methodology for factor analysis of costs per ruble of commercial products. Determination of the influence of private factors on the level of costs per 1 ruble of commercial products, the indicators and data used. Analysis of plan implementation at the cost of individual products.

presentation, added 11/23/2014


Product cost and its structure. Features of product cost planning using the example of JSC "Electro". Organization of cost accounting for variable costs, carrying out its analysis. Reserves for reducing the cost of production of the enterprise.

course work, added 11/09/2014


Theoretical foundations of product cost analysis. Tasks and information base for product cost analysis. Essence, economic characteristics and classification of costs. Objects of product cost analysis, analysis of reserves for its reduction.

course work, added 03/13/2011


Theoretical and practical aspects of the analysis of product costs using the example of the enterprise LLC "PO Ornika". The composition of the cost of production of the enterprise, factors influencing its formation. Methodology of factor analysis of the cost of a unit of production.

course work, added 08/14/2013


The meaning and objectives of economic analysis of production costs. Product cost analysis. Analysis of dynamics, plan implementation and product cost structure. Reserves for reducing production costs.

course work, added 09/14/2006


Types, composition and value of production costs. Methods of cost accounting and calculation of product costs. Analysis of the cost of production (milk and grain) at the Elite agricultural production complex and reserves for its reduction. Fulfillment of the plan for the level of production costs.

thesis, added 09/23/2013


The concept of cost, classification and composition of costs for production and sales of products. Models and methods of cost calculation. Structural-dynamic and factor analysis of the cost of production of JSC Neftekamskshina, ways to reduce it.

course work, added 08/22/2011


The concept and structure of product costs, its main elements and directions of analysis at the present stage. Grouping of costs by costing items, by economic elements. Reserves for reducing production costs at the enterprise under study.

– this is one of the main indicators by which the degree of efficiency of production and sales of products can be determined. Represents the total costs of manufacturing and selling a unit of goods. That is, this is the sum of the costs of the product, which forms its cost (without markups).

Nuances of cost analysis

Cost reflects many major and minor factors of the enterprise's activity, including the degree of exploitation of labor resources, the quality of employee labor, and the quality of work of the management team. When analyzing, it is extremely important to determine the exact composition of production costs. When determining it, you need to use the norm “On income tax”. In particular, the composition of costs is set out in the Regulations with the appropriate title. The cost of goods is indirectly regulated by the state: regulation occurs through established depreciation rates and social charges tariffs.

There are three forms of cost:

• Shop. It is a set of direct and indirect costs for the production of goods.
• Production. Only the company’s expenses on the direct production of the product are taken into account.
• Full. Includes production costs, as well as expenses for selling goods.

Each of the forms reflects one of the aspects of the enterprise’s activities.

Goals of Analysis

Cost analysis is carried out for the following purposes:

• Calculation of profitability both for one unit of goods and for all products.
• Calculation of optimal wholesale cost.
• Performing internal production accounting.
• Determination of national income within the economic system of the state.
• Identification of one of the main factors of profit formation.
• The ability to give an objective assessment of the implementation of the set plan at cost, compared to previous reporting periods.
• Analysis of deviations from the set plan and the reasons for their occurrence.
• The ability to assess the productivity of the enterprise's use of resources.
• Calculation of reserves for increasing profits and reducing unit prices.

The cost indicator is of key importance within the company's activities.

Sources

When analyzing cost prices, you will need information from the following sources:

• Reporting data.
• Accounting (statements, primary documentation, etc.).
• Planned information on production and sales expenses.

The analysis is carried out in central areas:

• Study of the dynamics of cost and its growth/decrease.
• Analysis of the mutual influence of the quantity of goods on its cost.
• Study of the cost structure.

To conduct research, it is important to use a whole range of data on the activities of the enterprise.

Types of analysis

The following categories of analysis can be distinguished:

• Retrospective. Performed to collect information about the dynamics of expenses and factors that lead to changes in spending. The results of retrospective use are needed to find the optimal planned cost.
• Operational. Performed once every 1, 5 or 10 days. Necessary for quickly identifying all expenses not related to production.
• Perspective. The results of this analysis are needed for forecasts regarding changes in cost.

The choice of one of these categories depends on the goals pursued in the analysis.

Analysis of spending per ruble of products

Analysis of spending per ruble of goods is relevant for most industries.

To calculate, you need to divide the cost of the product by its wholesale cost.

The determined value is the cost of a ruble of an impersonal product. The resulting indicator can be considered generalizing. It shows the relationship between cost and profit.

The analysis method has a number of advantages: dynamism, expanded comparability. Cost indicators per ruble of products change under the influence of factors such as:

• Structure of manufactured products.
• Indicators of expenses for the manufacture of individual products.
• Cost and tariffs for the resources used.
• Wholesale cost of goods.

The influence of each factor on the cost is determined using a separate formula.

Analysis of direct material costs

Material costs are analyzed to solve the following problems:

• Identification of the dependence of the deviation of planned expenses on various factors.
• Changes in the level of costs from previous periods.
• Discovering reserves for saving enterprise expenses.
• Determining ways to mobilize reserves.

The reasons for deviations of cost indicators from the set plan are analyzed. The following factors play an important role:

• Price. It is assumed that changes in the cost of raw materials, supplies, and transport and procurement reserves will be taken into account.
• Norm. Reflects both a change in the standards set by the enterprise and a deviation from the plan.
• Replacement. This factor means the replacement of values, a change in their structure and content.

The replacement factor is decisive. For example, a company produces refrigerators. The process uses a number of materials. It is required to calculate the cost of each type of raw material used for a unit of production. The totality of costs will be the cost price. When it changes, the replacement factor plays a role, as already mentioned. If one or more materials used are replaced, the cost is automatically adjusted.

Cost analysis depending on labor costs

Employee salaries are a component of the cost of goods. As part of the analysis, only the remuneration of production employees is included in a separate article. That is, those workers who directly worked with the products. The remaining salaries will be related to the composition of complex items and transport and procurement expenses. The remuneration of persons who perform auxiliary work affects the cost indirectly. It includes expenses for electricity, water and other resources.

Research of complex cost items

Complex expenses are those expenses that include a number of components. For example, the following expenses of this nature can be noted:

• To introduce new production methods.
• For production maintenance and management.
• Loss from defective products.
• Other production expenses.
• Non-production expenses.

NOTE! The range of expenses includes expenses of different nature and purpose. They are listed in detail in the accounting.

General structure of total cost

The total cost combines the following factors:

• Cost of individual units of production (material, labor costs).
• Prices for materials (existing prices and tariffs of products, structure of materials used, technical specifications).
• Prices for products (quality of products, demand for them, existing tax rates).

A change in any of these factors leads to a change in the cost indicator. This value is affected only by current expenses. A manager, knowing about the cost and its dynamics, can monitor the efficiency of using resources, the quality of work performed, and compare values ​​for different periods.

2. Analysis of product costs using the example of Astera Limited Liability Company

2.1 General characteristics and main indicators of financial and economic activities of Astera LLC

LLC "Astera" is a stable operating company, one of the leading in the city. High quality, production and management culture ensure the continued success of the company’s products, both in the city of Salsk and other cities. The main goal of Astera LLC is maximum customer satisfaction with quality products.

The development program of Astera LLC is based on the quality policy and marketing strategy of the enterprise. The process of increasing equipment productivity is consistent with the policy in the field of sales and development of new types of goods and services, design development of new products and styling of products traditionally familiar to the buyer in order to maintain a wide range of goods offered to the consumer.

In all areas of the Development Program of Astera LLC, the use of energy and resource-saving technologies is provided.

The management of the Astera company is carried out in accordance with its Charter and Memorandum of Association. An enterprise is a legal entity from the moment of its registration in the prescribed manner, enjoys rights and fulfills obligations related to its activities under the legislation of the Russian Federation. The company has an independent balance sheet, a seal containing its full name in Russian and an indication of its location, stamps and forms, as well as a bank account.

The goal of Astera LLC is to satisfy enterprises and citizens in the services provided to society, the work performed, the goods produced, as well as obtaining their own profit at the lowest cost.

To achieve these goals, Astera LLC carries out the following activities:

Commercial mediation

Production of industrial and food products

Providing transport services and carrying out transportation

Production of construction and installation works

The company produces the following types of industrial goods: roofing materials, tin drains, styling and other building materials.

Enterprise management is built on the basis of a specific organizational structure. The structure of the enterprise and its divisions is determined by the enterprise independently (shown in Fig. 1).

When developing the organizational structure, management ensures the effective distribution of management functions among departments.

The management structure is based on a certain system - linear-functional, it represents a scheme of subordination of a lower-level unit to a number of functional units that resolve individual specific management issues - technical, planning, financial, etc.

Enterprise management is carried out on the basis of a combination of the principles of self-government of the workforce and the rights of the owner to use his property. The company's management apparatus is built in such a way as to ensure the interconnected unity of all parts of the enterprise in technical, economic and organizational terms, and to make the best use of labor and material resources.

The main technical and economic indicators of the enterprise's activities can be presented in the form of a table. 1.

Table 1 - Sizes of the Astera LLC enterprise for 2004–2005, their dynamics

Index	2004	2005 year	Deviation 2005 from 2004
			Absolute (+,-) thousand rubles.	Growth rate, %
Average annual cost of fixed assets, thousand rubles.	2153	3193	+1040	48,3
Average annual value of intangible assets, thousand rubles.	11	5	-6	-54,55
Average annual cost of working capital, thousand rubles.	-289	656	+945	126,99
Sales volume, thousand rubles.	15625	28790	+13165	84,26
Net profit, thousand rubles.	1365	1967	+602	44,1
Number of employees, people	136	141	+5	13,89

Table data indicate positive changes in the dynamics of technical and economic indicators of this enterprise. The average annual cost of fixed assets of the enterprise increased by 1040 thousand rubles, which amounted to 48.3% of the 2004 value. Increase in sales volume by 13,165 thousand rubles. indicates the efficient operation of the enterprise, and as a result was reflected in an increase in the profit of the enterprise by 602 thousand rubles. An analysis of the number of employees showed that their number increased by 5 people; these changes occurred in connection with the expansion of the enterprise’s production.

2.2 Analysis of the cost of products manufactured by Aster LLC

Studying the structure of production costs and its changes during the reporting period for individual cost elements, as well as analyzing the cost items of actually produced products is the next stage of an in-depth analysis of costs and for the same purpose - finding ways and sources of reducing costs and increasing profits.

Analysis of the structure of production costs begins with determining the specific weights (in percentages) of individual cost elements in the total cost and their changes for the reporting period (for the year, less often for the quarter).

The structure of product costs is presented in the form of table. 2.

Table 2 - Structure and dynamics of direct production costs

Cost elements	2004, %	2005 year, %	Deviations
Raw materials	67	73	6
Fuel and energy	6	2	-4
Salary	11	11
Deductions	4	4
Depreciation	2	1	-1
Others	10	9	-1
Total	100	100

In 2005, fuel and energy costs decreased by 4%, depreciation costs – 1%, and other costs – 1%. But costs for raw materials and supplies increased by 6% compared to 2004.

The structure of product costs can be visually represented in the form of Fig. 2 and 3.

From Fig. it can be seen that the largest share in the cost structure is occupied by raw materials in 2005 - 73%, in 2004 - 67%. Wages account for 11% of total costs. Other types of costs occupy an insignificant position in the total volume. As can be seen from Fig. cost structure for 2004 – 2005 has not changed significantly.

When analyzing the costs of production and sales of products, it is advisable to analyze direct (associated with the production of certain types of products) and indirect (associated with the production of several types of production and are attributed to the objects of calculation by distributing them in proportion to the corresponding base) costs. We present the calculation data in the form of a table. 3.

Table 3 - Analysis of production costs

Cost elements	2004	2005 year	Deviations, thousand rubles	Cost structure
				2004	2005
	13953	25826	+11873	100	100
direct costs	10783	17087	+6304	77,28	66,16
indirect costs	3170	8739	+5569	22,72	33,84

When analyzing the costs of production and sales of products, the following conclusion can be drawn: in 2005, the increase in production costs amounted to 11,873 thousand rubles. At the same time, the increase in the cost of products sold was influenced by an increase in direct costs by 6,304 thousand rubles. In the total cost of production, the largest share is occupied by direct costs and amounts to 66.16%.

An important general indicator of product cost is the cost per ruble of marketable products. Costs per ruble of commercial products directly depend on changes in the total cost of production and sales of products and on changes in the cost of manufactured products. The total amount of costs is influenced by the volume of production, its structure, changes in variable and fixed costs, which in turn can increase or decrease due to the level of resource intensity of the product and prices for consumed resources. The analysis of production costs can be presented in the form of a table. 4.

Table 4 – Analysis of costs per ruble of marketable products

Indicators	2004	2005 year	Deviation
Product output, thousand rubles.	15625	28790	+13165
Cost of products sold, thousand rubles.	13953	25826	+11873
Costs per 1 ruble of commercial products, kopecks.	0,89	0,9	+0,01

Calculations show that in 2005 there was an increase in costs per ruble of marketable products by 0.01 kopecks; this fact indicates the ineffective use of enterprise resources and the need to identify reserves for reducing product costs.

The cost of commercial products depends on many factors: output volume, its structure and product prices. Price is the amount of money (or other goods and services) for which a seller is willing to sell and a buyer is willing to buy a unit of a good or service. In monetary form, price expresses the cost of a unit of goods (services).

Analysis of changes in prices for finished products is necessary for factor analysis of profit dynamics.

In general, the change in prices for finished products for 2005 is presented in the form of a table. 5.

Indicators of changes in prices for finished products show that in 2005, retail and wholesale prices for finished products increased compared to 2004. The largest increase in price in 2005 occurred for gypsum figured border; the price increased by 5 rubles.

Table 5 - Changes in prices for finished products

Name of product	prices as of 01/01/05				Change factor
	retail	wholesale	retail	wholesale	retail	wholesale
	in rub.	in rub.	in rub.	in rub.	in rub.	in rub.
Gypsum wall tiles	10	8,62	12,5	10,2	+1,25	+1,18
Sidewalk tile	15,5	13,8	18,5	15,8	+1,19	+1,15
Curved paving slabs	23,5	17,4	27,5	23,2	+1,17	+1,33
Floor tile	16,5	13,7	20,5	16	+1,24	+1,17
Figured gypsum border	9,5	8,08	14,5	12,3	+1,53	+1,52
Plaster border	9	7,38	12,5	10,4	+1,39	+1,41

In general, during the study period, price changes occurred within the range of 2–5 rubles. The price for gypsum wall tiles increased by 2.5 rubles, for paving tiles – 3 rubles, figured paving tiles – 4 rubles, floor tiles – 4 rubles, gypsum border – 4 rubles.

2.3 Assessing the impact of product costs on the financial performance of the enterprise

The cost of production directly affects the growth or decline of the enterprise's profit; in addition, factors influencing the cost of goods sold affect both the profit from sales and the balance sheet profit. Profit growth is equally influenced by lower costs and increased sales volumes (increased prices). Moreover, in the first case, the “quality” of profit can be considered higher, since its growth can be achieved through intensive means. For factor analysis of profit, we summarize the main indicators in a general table. 6.

Table 6 - Analysis of the dynamics of balance sheet profit

Indicators	2004	2005 year		Growth rate, %
		At cost and prices in 2004	At cost and prices in 2005
Volume of products sold	15625	27986	28790	184,3
Cost of goods sold	13953	26413	25826	185
Profit from product sales	1672	1573	2964	135,8

From the table it can be seen that the profit growth rate was 135.8% from the previous year. Let's find out how the volume of products sold and the cost of products sold affected profits in 2005.

For analysis we will use the data from table. 6.

In order to analyze the profit from the sale of products (works, services), we will give a general assessment of the change in profit:

±P = P1-P0, (14)

2964 – 1672 = 1292 thousand rubles

where ±P is the change in profit;

P0, P1 - profit of the base and reporting period.

Profit from product sales increased by 1,292 thousand rubles.

Then we will determine the quantitative impact of changes in factors.

Calculation of the impact on profit of changes in sales prices for sold products is defined as the difference between sales in the reporting year at prices of the reporting year and sales in the reporting year at prices of the base year (through sales revenue).

± Пz = ∑qlzl – ∑qlz0, (15)

28790 – 27986 = + 804 thousand rubles.

where ±Pz is the change in profit due to price changes;

∑qlzl, ∑qlz0 - sales volume in the reporting and base year, respectively.

Calculation of the impact on profit of changes in cost (due to structural changes in the composition of products) is defined as the difference between the actual cost of goods sold for the reporting year and the cost of goods sold for the reporting period in prices and conditions of the base year (through the costs of production of goods sold).

±Ps = Czo. from - Czb. from, (16)

25826 – 26413 = - 587 thousand rubles

where ±Ps is the change in profit due to changes in cost;

Czo. from - actual cost of goods sold for the reporting year;

Czb. from - cost of goods sold for the reporting year in prices of the base year.

These calculations showed that in 2005 there was a decrease in production costs, which influenced the increase in profit from sales.

Calculation of the impact on profit of changes in volume and structure is defined as the difference between the profit from sales, calculated at prices and costs of the base year for the actual sales volume, and the profit of the base year (or the planned value).

±Pv and str = Prvf. zb - Przb, (17)

1573 – 1672 = - 99 thousand rubles.

where ±Pv and pp - change in profit due to changes in volume and structure;

Prvf. zb - profit from sales on the actual volume in prices and costs of the base year;

Przb - profit calculated for all basic or planned indicators.

To find the influence of sales volume only, it is necessary to determine the influence of volume through the growth rate of product sales (Kr), i.e., determine the percentage of fulfillment of the plan for product sales measured at planned cost or in physical terms.

Kr = qf / qpl, (18)

28790 / 15625 = 1,84

±Pv = PoKr - Po = Po * (Kr - 1), (19)

1672 * 1.84 – 1672 = + 1404.48 thousand rubles.

where ±Pv is the change in profit due to changes in sales volume;

Po - balance sheet profit;

Kr is the growth rate of the volume of products sold;

qf, qpl - actual planned output in conditional physical terms.

Thus, the increase in production volume increased profit by 1404.48 thousand rubles.

Calculation of the impact on profit of changes in the product structure will be determined by the balance method:

±Pstr = ±Pv and str - ±Pv, (20)

(- 99) – (+ 1404.48) = - 1305.48 thousand rubles.

where +Pstr is the change in profit due to changes in the structure of sold products.

The change in the structure of product output reduced the profit by 1305.48 thousand rubles.

An analysis of the calculations shows that the increase in profit from sales occurred due to an increase in prices, which led to an increase in profit by 804 thousand rubles. and by reducing costs by 587 thousand rubles, which actually increased profits. The impact of changes in volume and structure reduced profits by a total of 99 thousand rubles. Thus, price factors and structural changes in production had an impact on the company’s profit.

3. Improving the mechanism for managing the cost and profit of the enterprise

In order to consciously and purposefully make organizational, technical and economic and managerial decisions to increase the profit of an enterprise, it is necessary, first of all, to classify the factors of profit growth and parameters, the quantitative assessment of which allows us to assess their impact on this process. All factors can be divided into two groups - external (exogenous) and internal (endogenous).

External ones include:

Market and market factors (diversification of the organization’s activities, increasing competitiveness in the provision of services, organizing effective advertising of new types of products, the level of development of foreign economic relations, changes in tariffs and prices for supplied products and services as a result of inflation);

Economic, legal and administrative factors (taxation; legal acts, decrees and regulations governing the activities of the organization, state regulation of tariffs and prices).

Internal factors mean:

Material and technical (use of progressive and economical objects of labor, use of productive technological equipment, modernization and reconstruction of the material and technical base of production);

Organizational and managerial (development of new, more advanced types of products and services, development of strategy and tactics for the activities and development of the organization, information support for decision-making processes);

Economic factors (financial planning of the organization’s activities, analysis and search for internal reserves for profit growth, economic stimulation of production, tax planning);

Social factors (improving the qualifications of workers, improving working conditions, organizing health improvement and recreation for workers).

Quantitative assessment of the listed factors is carried out using a number of parameters, the main of which are:

Changes in selling prices for sold products;

Changes in production volume (at base cost);

Changes in the structure of product sales;

Savings from reducing production costs;

Changes in cost due to structural changes;

Changes in prices for materials and tariffs for services;

Price change by 1 rub. products.

In business practice, various methods of reducing costs are used.

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

1. increasing the volume of its production due to more complete use of the production capacity of the enterprise

2. reducing the costs of its production by increasing the level of labor productivity, economical use of raw materials, materials, electricity, fuel, equipment, reducing unproductive costs, manufacturing defects, etc.

3. Of course, such techniques are also used, reducing the share of depreciation charges in the cost price, reducing administrative expenses, etc.

However, it should be remembered that cost reduction has its limit, after which it is impossible without reducing product quality. The same applies to administrative and commercial expenses, which cannot be reduced to zero, since without them the enterprise will not be able to function normally and the products will not be sold.

In a modern market economy, much attention is paid to new methods of cost management, such as management accounting. With its help, the costs of the enterprise are controlled. Accounting by responsibility centers is especially effective. This form of cost management allows you to rationalize the cost structure, quickly respond to deviations from the normal planned cost level and transfer part of the decision-making functions to the level of line managers. They are responsible for the approved amount of expenses and must ensure that planned indicators are met.

Accounting for responsibility centers is based on the principle of budgeting. A comprehensive (complete) budget is a combination of financial and production plans expressed in numerical values. In a well-organized management system, budgets are used for planning, performance evaluation, coordination and communication.

A budget is a quantitative expression of a plan, a tool for coordination and control over its implementation. Budgets can be drawn up both for the enterprise as a whole and for its divisions. The main budget covers production, sales, distribution and financing. Here, future profits, cash flow and supporting plans are quantified. Budgeting encourages planning, benchmarking and improved coordination. The budget cycle usually includes the following stages: 1) planning the activities of the organization as a whole and for its divisions; 2) development of a draft budget; 3) calculation of plan options, making adjustments; 4) final planning, feedback design and consideration of changing conditions. The master budget provides both operational and financial management. As a rule, business failures occur due to poor development of one of them.

Improvements in product quality, design, technical improvements and other techniques to maintain demand for products require additional costs and therefore must also be applied long before profitability levels begin to decline, or at least as soon as such a trend emerges. Moreover, at the peak of demand, an improvement in the product offered may lead to an increase in its price and, accordingly, profit.

Conclusion

Analysis and assessment of the impact of product costs on the financial result of an enterprise is an integral part of the financial analysis of the enterprise’s activities, which allows timely identification of the main factors for reducing costs and increasing profits of the enterprise.

This paper discusses the analysis methodology and assessment of the impact of product costs on the financial result of operations using the example of Astera LLC.

During the analysis of the Astera LLC enterprise, the following main points were identified, which briefly characterize the main points of the work.

The analysis of the impact of cost on the financial results of Astera LLC allows us to recommend a number of measures aimed at reducing the cost of production of this enterprise and increasing the financial results of its activities:

Introduce new methods of cost management, for example, management accounting, which allows you to control the costs of the enterprise. This form of cost management allows you to rationalize the cost structure, quickly respond to deviations from the normal planned cost level and transfer part of the decision-making functions to the level of line managers.

Use a budgeting system that is used for planning, performance evaluation, coordination and communication.

Periodically update the range and range of products, improve product quality and design.

Increase the level of labor productivity by retraining personnel and improving labor organization.

Introduce new resource-intensive technologies that allow for the economical use of raw materials, materials, electricity, fuel and equipment, as well as new, more advanced equipment and production technology.

Reduce the cost of maintaining fixed assets through the sale, long-term lease and write-off of unused buildings, machinery and equipment.

These measures are aimed mainly at reducing production costs and, as a result, increasing the profit of the enterprise.

List of used literature

1. Balabanov I.T. Fundamentals of financial management/Tutorial. - M.: Finance and Statistics, 2004. - 478 p.

2. Van Horn J.K. Fundamentals of financial management. - M.: Finance and Statistics, 2005. - 799 p.

3. Edronova V. N., Mizikovsky E. A. Accounting and analysis of financial assets. - M.: Finance and Statistics, 2003. - 267 p.

4. Kovalev V.V. The financial analysis. 2nd ed. reworked and additional - M.: Finance and Statistics, 2003. - 512 p.

5. Lyubushin N.P., Lescheva V.B., Dyakova V.G. Analysis of the financial and economic activities of an enterprise: Textbook for universities / Edited by prosnovnye funds. N.P. Lyubushina. – M.: Unity-Dana, 2004

6.Savitskaya G.V. Analysis of the economic activity of the enterprise: / G.V. Savitskaya. – Minsk: New Knowledge LLC, 2005

7. Selezneva N.N., Ionova A.F. Financial analysis: Textbook. – M.: Unity-Dana, 2004

8. Financial analysis of the company’s activities - M.: Crocus International, 2004. - 240 p.

9.Finance: Transl. from English - M.: ZAO "Olymp-Business", 2003. -560 p. (series “Mastery”).

10. Chechevitsina L.N. Economic analysis: Textbook. – Rostov n/a: Phoenix, 2005

11. Sheremet A.D., Sayfulin R.S. Methodology for financial analysis of an enterprise. - M.: Infra-M, 2003. - 75 s.

We left approximately 5 billion rubles in the region. The resulting estimate characterizes the minimum level of tourist spending. Indicators of cross-border shopping tourism were not taken into account. 4 MAIN TYPES, PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF RECREATION AND TOURISM IN THE REGION EXCURSION AND EDUCATIONAL TOURS The history and nature of the region are as unusual as the excursion programs are rich and varied. Poetic...