The cost analysis is carried out with the purpose of an estimation of results of activity of the enterprise and rational management of its profit.
Cost analysis is necessary to strengthenEconomical use of resources and compliance with the limit of material costs. Accounting for their deviations from the norm allows you to identify savings reserves and prevent unnecessary waste of funds.
The cost analysis method operates on all currentexpenses that relate to the reproduction of the property of the enterprise, less depreciation charges. Such a study is conducted according to the types of expenditure, therefore, take into account the nomenclature of raw materials (materials), the variety of technological processes, the assortment of finished products. The analysis of material costs and the reasons for their deviation from the norm is carried out according to industry codifiers.
Control over the consumption of raw materials is carried out intwo stages. At the first take into account the release of resources in production from warehouses, at the second - control the movement of material flows at all stages of production.
The analysis is carried out using a specialdeveloped balance sheets containing pre-prepared (totaled and fixed) costs necessary for the production of the main types of products, and the results of production in the form of volumes of its output. With this approach, it is possible to identify the level of total costs for the production cycle, to determine the interrelations between sectors and sectors of the economy. Such an analysis is important not only as a research tool, but also in carrying out predictive calculations and pre-planned justifications.
Costs are constant and variable.Their character is necessarily taken into account in the analysis. Fixed costs are characterized by the fact that their amounts do not change in case of changes in production volumes (depreciation, rent, maintenance costs of buildings, third-party services, deductions for insurance, etc.). Variables - vary with the change in production volumes, increasing / decreasing in proportion to them (costs of raw materials, labor, transport costs, fuel, energy, packaging, etc.)
In the course of the study, suchindicators, such as costs per 1 ruble of products, prime cost (including costing items), cost estimates, losses from marriage, analysis of direct material costs (labor, etc.) and indirect, costing unit costs, cost reduction factors.
Expenses for the ruble of the volume produced by the enterpriseproducts reflect the cost of this ruble in depersonalized products. The indicator is calculated by dividing the total cost of manufactured products by the figure of its value at wholesale prices (VAT and excises are not included). In this case, it is necessary to establish how much the costs have changed compared to the previous period. This indicator is affected by the structure and range of products, changes in cost and wholesale prices.
Cost analysis by estimate is required to studythe dynamics of expenditure of funds and the identification of possible reserves for their reduction. In the estimate, costs are grouped according to their economic content (elements); on this basis the cost analysis is carried out in comparison with the previous period. Their structure (the specific weight of each element - materials, energy, labor - in the whole sum) is studied.
With this analysis, you can determine the degreeco-operation of production, the level of correlation of living labor and materialized. With the growth of the specific weight of materialized labor, one can draw conclusions about the increase in material costs. If there is an increase in the cost of semi-finished products and purchased parts, it means that the level of cooperation is increasing and the specialization of production is widening. The change in the share of depreciation charges indicates changes in the technical base. Other costs in case of instability of their indicators may indicate changes in the maintenance and management of production.
Cost item analysis is a vendordata in assessing the cost of production. Investigating the cost elements, you can see what costs were incurred and in what proportion they were consumed in production. Thus, their role in production and, accordingly, their appropriateness becomes clear.
