Analysis of the cost of milk and determination of reserves for its reduction. Factor analysis of changes in the cost of milk Stages of analyzing the cost of milk

09.12.2023

At the present stage of production, technological, economic and social processes are interconnected. The same factor, being the cause of one phenomenon, often acts as a consequence of another. Analysis serves to identify such cause-and-effect relationships and the degree of their mutual influence on the activities of agricultural enterprises. With the help of analysis in livestock farming, control is carried out over the implementation of the production plan, animal productivity, herd turnover, and the reasons for savings and overexpenditures of monetary and material costs for production are identified.

It is advisable to begin the analysis of milk production by studying the dynamics of its production.

Table 10 - Dynamics of gross milk production

Name
Number of cows
Milk production
Milk per cow
Implemented

Full cost

Table 11 - Influence of the number of cows and their productivity on the volume of milk production

The growth of gross milk production in 2011 compared to the level of 2010 was 1466 c. According to the table, it can be seen that the main factor influencing the increase in production volume is the productivity of cows. Therefore, the most important condition for increasing milk production is animal productivity.

Table 12 - Livestock density

According to Table 12, it can be seen that the density of the entire livestock either decreases or increases, but the number of cows remains unchanged every year. Thus, in 2010-2011, the density of cattle remains unchanged, and in 2012 it increases by 2.5%. This is due, first of all, to the number of livestock at the enterprise, since the area of agricultural land remains unchanged.

In the process of analyzing the reproduction of the herd, it is necessary to study the structure of the herd, establish the changes that have occurred in it and give them an economic assessment, that is, show how appropriate changes in the structure of the herd are from the point of view of increasing the volume of production, rational use of labor and feed resources and obtaining maximum profits.

So, let’s look at the current structure of the herd at CJSC “PZ” “Krasnaya Baltika”

Table 13- Dynamics of animal numbers and herd structure (at the end of the year)

According to Table 2.4, it is clear that the number of animals is maintained. The proportion of young animals born in previous years and fattening cattle in the herd is increasing. Which is not a negative point, since this group is not the most productive.

In 2010, the proportion of fattening cattle decreased - this is advisable for this farm, since meat production brings some losses.

A prerequisite for creating a homogeneous, highly productive herd is the proper organization of rearing heifers selected for replacement of the breeding stock. In the structure of the herd of ZAO PZ Krasnaya Baltika, replacement heifers accounted for 7% in 2010.

The low proportion of young animals of the current year of birth indicates that the enterprise is experiencing loss of offspring due to cow barrenness and litter mortality. The breed composition of cows, namely the black-and-white breed on the farm, is 100% and has a significant impact on the productivity of cows, because Insemination of cows is carried out by highly purebred sires.

An analysis of herd reproduction cannot do without the reproduction indicators presented in Table 14.

Table 14 - Herd reproduction indicators

The farm has low litter yield per 100 cows. Only in 2012, the yield per 100 cows was 96.6. A positive point is the reduction in the percentage of litter mortality. In 2012 it decreased and amounted to 10%.

The percentage of livestock retirement does not exceed the percentage of herd renewal. The mortality rate of livestock is low, but the farm must strive to reduce it to a minimum.

So, to improve the reproduction rates of the herd at ZAO PZ Krasnaya Baltika, improve the breed composition, animal care and living conditions.

An important factor in increasing the productivity of animals is their balanced feeding, when the diet contains all the nutrients necessary for the animal’s body. Due to the low quality of feed and unbalanced diets, according to experts, up to 20-30% of livestock production is lost. Consequently, the establishment of a rational structure of diets is a reserve for increasing animal productivity and reducing production costs.

The type and conditions of keeping animals, the organization of labor on livestock farms and complexes, the mechanization of production processes, production technology, and so on have a great influence on the productivity of animals. CJSC "PZ" "Krasnaya Baltika" carries out mechanical milking. As for the remaining processes: the farm has automatic drinking bowls, which means automatic watering is carried out; Manure is removed using a scraper manure remover, that is, it is also mechanized. But the distribution of feed is semi-mechanized: the silage is distributed by a feed dispenser, and the hay is brought into the aisles, where the cattlemen roll it out and distribute it to the feeders. So, speaking about the organization of work processes, we can say that they are almost completely mechanized, which plays an important role in the rational use of working time.

As for care, animals are regularly vaccinated against decteulosis, brucellosis and gadfly.

Animal productivity is determined by the amount of production obtained from one head over the corresponding period, in this case per year. Animal productivity is influenced by many factors. Let's consider their influence in more detail.

The first factor is the availability of feed and the adequacy of feeding. The level of productivity depends on the amount of feed used per head per day, month, year...

Short description

Cost is the basis for determining product prices. Its reduction leads to an increase in the amount of profit and the level of profitability.
Based on the above, the main goal of the course work is to master the methodology for calculating and analyzing the cost of milk and dairy products. Learn to identify ways to reduce them.

Introduction
3
Organizational and economic characteristics of Teplichnoye OJSC
5 - 18
1.1. Name and location of the enterprise
5 - 10
1.2. Enterprise size
10 -12
1.3. Enterprise specialization
12 - 15
1.4. Main economic indicators of the enterprise
15 - 18
Analysis of costs for the production of milk and dairy products and determination of reserves for their reduction
18 - 25
2.1. Analysis of the dynamics of the cost of 1 quintal of milk
18 - 19
2.2. Calculation of the influence of factors on changes in the cost per unit of milk and dairy products
19 - 21
2.3. Analysis of the composition and structure of the cost of milk
21 - 23
2.4. Analysis of milk and dairy products production
23 - 25
Conclusions and offers
25 - 27
Bibliography
27 - 29

Attached files: 1 file

Having made a comparative assessment of the economic performance of the enterprise, we can say that the financial result in the period 2009-2011 worsened. In 2010, the profit amounted to 3,796 thousand rubles, and in 2011 a loss of 44,132 thousand rubles was received. This was influenced by two indicators: revenue and the total cost of products sold.

In 2011, the cost of marketable products amounted to 442,566 tr, which is 41.54% more than in 2009, and 14.29% more than in 2010.

Obtaining marketable products per 100 hectares. agricultural land increases from 6102.92 tr. in 2009 to 13020.48 tr. in 2011.

The area of agricultural land in 2011 compared to 2009 decreased by 45.17%, when the area amounted to 3399 hectares. and 6199 hectares. The area in the reporting year remained unchanged compared to 2010.

In 2011, one average annual employee received 648.03 thousand rubles in marketable products. This figure in the analyzed year increased by 22.59% compared to 2009, when it amounted to 557.99 tr.

The remuneration of one employee per year in 2011 amounted to 172.62 thousand rubles, which is 26.86% more than in 2009, and increased by 8.41% compared to 2010.

Capital productivity in 2011 amounted to 0.82 rubles, which is 29.92% less than in 2009, when it was 1.17 rubles. Compared to 2010, it decreased by 33.33%.

Capital intensity is the inverse indicator of capital productivity. The capital intensity in 2011 was 0.82 rubles, which decreased by 4.65% compared to 2009, and remained unchanged in 2010.

Profit per 100 hectares of agricultural land in 2010 amounted to 586.71 tr, and in 2009 it amounted to 558.70 tr. In 2011, there was a loss of 1298.38 thousand rubles per 100 hectares of agricultural land.

The profitability level in 2009 was 10.08%, in 2010 – 0.89%. Since there was a loss in 2011, the level of profitability is not calculated.

2. ANALYSIS OF COSTS FOR PRODUCTION OF MILK AND DAIRY PRODUCTS AND DETERMINATION OF RESERVES FOR THEIR REDUCTION

2.1. Analysis of the dynamics of the cost of 1 quintal of milk

The cost of products (works, services) is a valuation of the natural resources, raw materials, materials, fuel, energy used in the production process of products (works, services), as well as other costs for its production and sale. Cost dynamics is the change in cost over time. in this case, between 2009 and 2011.

Table 5

Dynamics of milk cost indicators (rubles per 1 c)

From table No. 5 it is clear that the cost of 1 c. milk in 2011 compared to 2009 increased by 54.86%, when the cost was 932.11 rubles. Compared to 2010, the cost increased by 5.99%, when the cost in 2010 was 1361.88 rubles, and in 2011 it was 1443.47 rubles.

2.2. Calculation of the influence of factors on changes in the cost per unit of milk and dairy products.

In the system of indicators of economic efficiency of production, a special place is occupied by the cost of production. The increase in the cost of livestock products and the unprofitability of the industry occurred not only and not so much due to the fault of agricultural producers (mismanagement, etc.), but also for reasons independent of the activities. Reasons that do not depend on the activities of enterprises are called objective. Others are subjective and directly related to the level of management and the use of available resources.

This is primarily due to the different levels of animal productivity. At the current level of technological development and production technology, the costs per head of animals in different farms do not differ significantly, while the productivity of animals has sharper differences. With lower animal productivity, more fixed costs are incurred per unit of production. Consequently, measures aimed at increasing animal productivity are one of the main sources of reducing production costs.

One of the reasons for the high level of production costs in some farms is the lower level of mechanization of production processes. The use of partial mechanization facilitates the work process, but does not provide a significant increase in labor productivity. It follows from this that comprehensive mechanization of production processes, rational use of machines, mechanisms, and equipment is one of the ways to reduce production costs.

An important reason for the different levels of production costs is the organization of labor. With a low level of labor organization, labor resources, equipment, feed, etc. are used worse, resulting in their overexpenditure per unit of production. The introduction of more progressive forms of labor organization allows for more complete and rational use of resource potential, which significantly affects the cost of production.

The degree of concentration and specialization of production has a great influence on the cost of production. A rational level of concentration of production and specialization of the economy contributes to a more complete use of labor and material resources and, as a result, to a reduction in production costs.

The cost per unit of any type of product is, as is known, the result of the ratio of two quantities: the annual productivity of 1 head of animal and the amount of costs per 1 head of animal. The cost can be reduced if, firstly, the amount of costs decreases while the output remains unchanged; secondly, if the amount of gross output increases with constant costs and, finally, thirdly, if the growth rate of gross output exceeds the rate of increase in costs.

Table 6

Calculation of the influence of factors on changes in the cost of milk units

Having analyzed the table, we can conclude that in 2011 the cost compared to the cost of 2010 increased by 81.59 rubles. The cost price for these years accordingly amounted to 1443.47 rubles. and 1361.88 rub. Due to changes in annual productivity 1 goal. cost decreased by 107.78 rubles, as productivity increased from 37.35 c. in 2010 to 42.99 c. in 2011 or by 5.64 c. By changing the amount of costs per 1 goal. animal cost increased by 189.37 c. Amount of costs per 1 head. animal in 2010 amounted to 53,913.60 rubles, and in 2011 – 58,547.22 rubles. Therefore, the amount of costs per 1 goal. increased by 4633.22 rubles.

2.3. Analysis of the composition and structure of the cost of milk

The cost of gross production is the sum of production costs for its production. The main costs are directly related to the production process: feed, costs of maintaining fixed assets, labor and other expenses. Overhead costs arise in connection with the organization, maintenance and management of production. They consist of general production and general economic ones.

Table 7

Composition and structure of the cost of milk

Expenditures	Amount of costs per 1 head. animal, p.		Cost structure, %		Cost of 1 c., rub.
Expenditures		Deviation (+;-)		Deviation (+;-)		Deviation (+;-)
1. Salary with social security contributions. Needs


4. Petroleum products
5. Electricity
6. Other direct costs

From the calculations obtained, presented in table form, it is clear that the amount of costs per 1 head of animal in the reporting year amounted to 54,163.75 rubles, which is 4,633.62 rubles more than in 2010, when it amounted to 46,127.53 rubles.

The largest share in the cost structure in 2011 was feed (53.54%), or 772.80 rubles. out of 1443.47 rub. cost of 1 c. milk. The amount of cost due to an increase in feed costs increased in the analyzed year by 103.29 rubles compared to the previous year.

The second place in the cost structure was made up of wages. It amounted to 280.75 rubles. in the cost of milk, which is 37.52 rubles more. in relation to 2010.

Due to the cost item - maintenance of fixed assets, the cost amount is 1 c. In 2011, it increased by 133.23 rubles. The cost attributable to this cost item increased by 14.07 rubles in 2011. compared to 2010.

The fourth place in the cost structure was taken by petroleum products with a specific gravity of 4.42%, which amounted to 63.80 rubles. in the cost price of 1 c., which is 21.99 rubles. more than in 2010.

A positive thing is the reduction in 2011 in the amount of costs per head of animals according to cost items: electricity and other direct costs. The electricity item in the cost price in 2011 amounted to 84.73 rubles, and other direct costs - 108.16 rubles. Compared to 2011 and 2010, they respectively decreased by 6.92 rubles. and 88.36 rub.

At the same time, the cost in 2011 amounted to 1443.47 rubles, and in 2010 - 1361.88 rubles, that is, it increased by 81.59 rubles.

2.4. Analysis of milk and dairy products production results

The most important indicator of income is profit. This is the realized portion of the net income generated (realized gross income minus wages and deductions). The mass of profit includes, as the main part, profit from the sale of products, works and services, equal to the proceeds from sales minus their full cost, as well as profit from non-operating results (penalties, fines, penalties, etc.). Let's consider the level and dynamics of profit indicators from the sale of milk and dairy products without taking into account profit from non-operating results in Table 4.

Table 8

Dynamics of financial results of production and sales of milk and dairy products

Types of products, indicators	Analyzed period	Annual rate of change, %
Types of products, indicators			2011 to 2009

1. Revenue, t.r.

3. Profit (+), loss (-), etc.
4. Profitability, %
Milk products
1. Revenue, t.r.
2. Full cost, t.r.
3. Profit (+); loss (-), t.r.
4. Profitability, %

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Ministry of Education and Science of the Republic of Tatarstan

State Autonomous Professional Educational Institution

"Laishevsky Technical and Economic College"

COURSE WORK

on an interdisciplinary course

Topic: “Cost analysis of milk production”

performed):

Elistratova E.A.

supervisor:

Marakina M.V.

2016-2017 academic year year.

PLAN

INTRODUCTION

1. NATURAL-CLIMATIC AND ECONOMIC INDICATORS OF THE ENTERPRISE OOO “NEFTIKHIMAGROPROM” BRANCH FRIENDSHIP OF NIZHNEKAMSK DISTRICT OF THE RT

1.1 History and climatic conditions of the farm

1.2 Farm size

1.4 Land resources

1.5 Labor supply

1.6 Provision of the economy with fixed production assets

1.7 Economic performance indicators of an economic entity

2. ANALYSIS OF PRODUCTION COSTS

3. ANALYSIS OF THE COSTS OF MILK PRODUCTION BY THE EXAMPLE OF THE ECONOMIC ENTITY LLC "NAP" OF NIZHNEKAMSK DISTRICT OF THE RT

3.1 Analysis of milk production costs

3.2 System of indicators and classification of costs for milk production

3.3 Cost analysis by element

3.4 Analysis of general cost indicators

3.5 Features of the analysis of variable and fixed costs

3.6 Analysis of the relationship between costs, sales volume and profit

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

Dairy farming is one of the most important branches of livestock farming. It serves as a source of such valuable food products as milk, meat, as well as a source of raw materials for industry. Milk is an almost irreplaceable basis of nutrition for both people and animals. It contains all the necessary nutrients. In terms of its diverse composition, none of the food products known to man can compete with it. Milk contains almost all currently known vitamins.

As a result of milk processing, sour cream, kefir, butter, cheese, cottage cheese and other food products are obtained from it.

Currently, an important indicator of the economic efficiency of milk production is the level of its profitability. If the cost of milk is not reduced, then even high selling prices will not be able to ensure a significant increase in production efficiency. The lower the cost, the more profit the enterprise receives and the more significant the funds it has to carry out expanded reproduction.

In a market economy, there is a need for new approaches to solving the problems of improving the assessment of the efficiency of milk production through a comprehensive study of the conditions, factors and mechanisms for the sustainable functioning of agricultural producers, as well as the organizational and economic mechanism of the industry. The insufficient development of these issues, as well as the practical importance of increasing the efficiency of milk production in agricultural organizations of various organizational and legal forms, determined the choice of the topic of the course work, the purpose and sequence of scientific research.

The main goal of the course work is to analyze the costs of producing dairy products using the example of the farm of Neftekhimagroprom LLC, Druzhba branch of the Nizhnekamsk region of the Republic of Tatarstan.

Research objectives:

1. Study of the theoretical foundations of milk production cost analysis

2. Study of the natural, climatic or economic conditions of the business entity Neftekhimagroprom LLC, Druzhba branch

3. Analysis of the costs of milk production in the analyzed farm.

4. System of indicators and classification of costs for milk production

5. Analysis of general cost indicators

6. Features of the analysis of variable and fixed costs

7. Analysis of the relationship between costs, sales volume and profit

The object of the study is the Limited Liability Company "Neftekhimagroprom" branch "Druzhba" of the Nizhnekamsk region.

The subject of the study is the annual reporting for 3 years (2013-2015) of the business entity Neftekhimagroprom LLC branch “Druzhba”.

The course work consists of an introduction, three chapters and a conclusion:

the introduction reflects the purpose, objectives, object and subject of the study;

The first chapter presents the characteristics of the analyzed business entity Neftekhimagroprom LLC, Druzhba branch

The second chapter describes the statements of scientists on how it is necessary to analyze the topic under study “Analysis of the costs of milk production” and by what indicators it is more appropriate to analyze this topic of the course work;

The third chapter provides a detailed analysis from a practical point of view on the topic “Analysis of milk production costs” for the business entity LLC “Neftekhimagroprom” branch “Druzhba”.

In conclusion, brief conclusions on the topic of the course work and proposals for improving and saving costs for the production of milk products are written.

1. NATURAL-CLIMATIC AND ECONOMIC INDICATORS OF THE ENTERPRISE OPERATIONLLC "NEFTICHIMAGROPROM" BRANCH FRIENDSHIP OF NIZHNEKAMSKDISTRICTRT

1.1 History and climatic conditions of the farm

The Druzhba branch of the limited liability company Neftekhimagroprom (hereinafter referred to as NAP LLC) is located in the north-eastern zone of the republic, 250 km from the republican center of Kazan. The center of the Druzhba branch is the village of Verkhnyaya Uratma, Nizhnekamsk district of the Republic of Tatarstan of the Russian Federation.

The farm territory is characterized by a temperate continental climate with warm summers and cold winters. The average annual temperature is 23 degrees, precipitation is 430-450 mm. Spring begins in the second half of April, when the average daily temperature passes 0 degrees. By April 10-15, the snow completely melts, and field work begins on the last five days of April.

The soil cover of land use is represented mainly by soddy-podzolic and forest-steppe soils. In terms of mechanical composition, most soils are heavy and medium loamy. The soils are poor in nutrients and require constant application of organic and mineral fertilizers.

The head enterprise of NAP LLC is located in the village of Sobolekovo, located in the suburbs of Nizhnekamsk, RT.

The formation of the Druzhba branch of NAP LLC began with the Leninsky Put collective farm, which in 1970 was reorganized into the Leninsky Put state farm. In 1993, the Leninsky Put state farm was reorganized into the Druzhba state farm of the Nizhnekamskneftikhim Joint Stock Company (NKNK JSC). On February 1, 1997, the Druzhba state farm of NKNKH JSC was transformed into the Druzhba branch of the Neftekhimagroprom limited liability company. Thus, the Druzhba branch is the legal successor of the Druzhba state farm of Nizhnekamskneftekhim JSC.”

The head of NAP LLC is the director of the company, Vladimir Aleksandrovich Simanov. The head of the Druzhba branch is the director of the branch, Idrisov NiyazRaesovich.

1.2 Farm size

The size of the farm and its divisions is one of the factors in increasing the efficiency of agricultural production. The advantages of large-scale production over small-scale production are manifested in higher labor productivity and lower unit costs. In large-scale production there are great opportunities for the use of modern technology, achievements of science and practice. However, the advantages of large-scale production over small-scale production appear to a certain extent.

A direct indicator of the size of an agricultural enterprise and its divisions is the amount of gross output in monetary terms. When analyzing the size of an enterprise, direct and indirect indicators are considered. The latter include: the area of agricultural land, arable land, pastures, livestock, the average annual number of employees, revenue from sales of products, the average annual cost of fixed assets, the cost of gross output in comparable prices. Some size indicators depend on the conditions of the year. Therefore, to objectively assess the size of an enterprise, it is necessary to use average data for two to three years. The most stable indicator is the area of agricultural land, the area of arable land and pastures.

When determining the economic situation and prospects for further development of a particular enterprise, it is necessary to take into account not only natural and climatic conditions, but also its size and specialization.

The size of an enterprise is judged by the availability of production resources.

The size of an enterprise is determined by the area of available land, that is, by the area of agricultural land and by the number of productive animals.

Indirect indicators of the size of a farm include the area of arable land, crops, the number of energy resources, tractors, combines, cars, the cost of fixed production assets and working capital, etc.

Indirect indicators of production size are difficult to compare with each other. They are used only for the same types of farms, the same specialization, located in the same area or zone.

Let's consider the size of the farm according to the data presented in Table 1.

Table 1 Indicators of the size of the farm LLC "NAP" branch "Druzhba"

Indicators

1) Revenue from sales of products total, thousand rubles.
2) Average annual cost of fixed production assets, thousand rubles.
3) Average number of employees, people.
4) Number of conditional reference tractors, pcs.
5) Number of livestock, heads:
Continuation of Table 1

6) Gross output at comparable prices, thousand rubles.
7) Area of agricultural land, hectares. Including:

Analyzing the indicators of the size of the farm of NAP LLC, we can conclude that cash revenue from sales for 2013 compared to 2015 increased by 5%, this is primarily due to increased prices for some types of agricultural products. The average cost of fixed production assets increased by 3% due to the acquisition of fixed assets. The average number of employees decreased by 8%. The decrease in the number of personnel was due to a reduction in the number of employees. The number of conventional reference tractors and the total land area remained virtually unchanged. The cost of gross output at comparable prices decreased by 6%, and product sales decreased by 6%, which is largely due to a decrease in prices. The cost of fixed production assets increased by 3%. The number of employees decreased by 8% compared to 2014. By 0.3% the number of cattle, which amounted to 4 heads.

1.3 Direction of the type of activity of the economic entity

The specialization of an economic entity is understood as the primary development of a particular industry, a group of interrelated industries, their transformation into commodity industries that determine the production direction of the economy.

The main economic indicators of specialization are the structure of commercial products, since it expresses the economic connection of the enterprise with the national economy of the country. Additional indicators of specialization are the structure of gross output of fixed production assets, labor and capital investments, the structure of livestock farming and sown areas.

Specialization in one type of commercial product can be if this type of product occupies more than 50%, in two types, if these two types of product occupy more than 66%. For three types, if they occupy more than 75%. If specialization cannot be determined by three types of products, then such an economy will be diversified.

The direction of the economy has a broader concept than specialization. It answers the questions of what main sectors are developing in the economy and which of them is the main one. Specialization gives the deepest and most specific idea of the development of the economy and answers the question of which commercial products are the main ones.

Table 2 Specialization of the business entity NAP LLC

Types of products and industries	Cash proceeds,	Structure of commercial products, %	Economic significance


				Main
Total for crop production
				Main
Own production				Main
Other products				Additional
Total livestock
Total household chores

Having calculated the structure of the commercial output of an economic entity, we can conclude that, in general, the analyzed enterprise has a grain and dairy direction. The main industry is grains and legumes, milk. Additional industry - other products, other auxiliary. The largest share in crop production is occupied by grain, and in animal husbandry - milk.

Now we determine the specialization coefficient for three years. The efficiency of an enterprise depends on the level of specialization.

Specialization factor = 100 / ? Yd (2n-1)

Specialization coefficient = 100/(45.4*(2*1-1) + 28.3*(2*2-1) + 26.2*(2*3-1) + 0.1*(2*4 -1)= 0.3816.

The value of the specialization coefficient can range from 0 to 1.

From 0 to 0.2 - weak specialization

From 0.2 to 0.4 - average specialization

From 0.4 to 0.65 - high specialization

Over 0.65 in-depth specialization

From these calculations it follows that the business entity NAP LLC, the Druzhba branch, has an average specialization.

1.4 Land resources

Land is the main irreplaceable means of agricultural production. The development of productive, population growth, construction of cities, industrial enterprises, roads and other facilities reduce the availability of land per capita.

Land funds are the most important component of agricultural resources. The development of all branches of agricultural production depends on the rational use of land and increasing its fertility.

When analyzing the composition of land, its size and structure, indicators characterizing the types of land and their area in hectares are studied, the structure of each type of land is determined as a percentage of the total land area, and structural changes are assessed.

The entire land fund of an economic entity is divided into several types of land.

The yield of agricultural products depends on the structure of land. The higher the share of the listed lands in the structure of the land fund, the more efficiently (other things being equal) the land is used.

Table 3 Composition, size and structure of land

Type of land	Area, ha	Structure,%


Agricultural land total, ha
Including: arable land
Haymaking
pastures
Perennial plantings
Trees and shrubs
Ponds and reservoirs

Other lands
Owned lands
Rented
Total land area, ha

Having analyzed the composition, size and structure of the business entity NAP LLC, Druzhba branch, we can conclude that agricultural land increased by 0.1%. Hayfields, pastures, perennial plantings, swamps, and other lands have not changed. The increase was due to arable land of 0.1%. Total land area increased by 0.09%

1.5 Securitylabor resources

The efficiency of using labor resources depends on the level of organization of production, forms of labor organization, placement of labor at production sites, distribution of working time, mechanization, electrification and automation of production processes, remuneration and material incentives for workers, level of personnel qualifications, development of competition and other conditions.

The availability of an enterprise's labor resources is the sum of the actual number of permanent, seasonal and temporary workers, managers and specialists.

A reserve for additional attraction of labor, especially during busy periods of agricultural work, are able-bodied workers of working age who live on the territory of the enterprise, but work in other sectors of the national economy and who wish, with a certain material interest, to take part in the work of the public economy during vacation and on weekends, pensioners, teenagers under 16 years old and schoolchildren.

The need for labor is determined by the volume of production, production standards for agricultural and other work, as well as standards for animal care, established in accordance with the planned growth rate of labor productivity.

Analysis of the composition and provision of the economy with labor resources is carried out by comparing the actual number of workers with the planned number with the data of the previous year.

Table 4 Provision of labor resources for the NAP LLC farm

Indicators	Average number of employees, people.	The enterprise's provision of labor resources



Permanent workers
Workers in agriculture
Machine milking operators
Tractor drivers
Cattle herders
Pig workers
Sheep workers
Poultry workers
Seasonal and temporary workers
Employees
Of which: managers
Specialists
Total for the enterprise

Having analyzed the supply of labor resources to the business entity NAP LLC, we can conclude that the total number of employees decreased by 8.3%. Workers in agriculture decreased by 9%, amounting to 35 people. The decrease was due to the reduction of tractor drivers. Employees decreased by 16%, due to a reduction in specialists by 34% (15 people) and an increase in managers by 94% (17 people).

1.6 Provision of the economy with basic production assets

Material resources, along with land and labor resources, are a necessary condition for the production of agricultural products.

An increase in fixed production assets, an increase in the assets and energy supply of enterprises contribute to an increase in labor productivity and an increase in production. The final results of business entities depend on the growth rate and efficiency of use of fixed production assets. In this regard, the importance of indicators of the level of provision of enterprises with basic means of production and their rational use is increasing.

A comparative assessment of the level of provision of farms with fixed production assets is made using such indicators as capital security and capital-labor ratio. Capital security is the ratio of the average annual cost of fixed assets per unit of agricultural area.

The capital-labor ratio in agriculture is determined by the ratio of the average annual cost of fixed agricultural production assets per worker.

Let's consider the main production assets of the business entity NAP LLC, Druzhba branch in Table 5

Table 5 Provision of the economy with fixed production assets

	Indicators

	Average cost of fixed production assets, thousand rubles.
	Average number of employees, people
	Area of agricultural land, ha
	Gross output at comparable prices, thousand rubles.
	Fund availability
	Capital-labor ratio
	Capital productivity
	Capital intensity

Analyzing the provision of an economic entity with fixed production assets, it can be seen that the average cost of fixed production assets increased by 3%. The increase is due to investments in fixed assets. The average number of employees decreased by 8%. The decrease in the number of personnel was due to a reduction in the number of employees. The area of agricultural land increased by 0.1% due to an increase in arable land. Gross output at comparable prices decreased by 6%. Capital intensity is greater than capital productivity, which means that the enterprise's fixed assets are not used efficiently.

1.7 Economic performance indicators of an economic entity

To assess the performance of an economic entity, a system of production and economic indicators is used.

The main quantitative indicators of the development of crop production sectors are the size of the sown area of agricultural crops, their yield and gross harvest, which refers to the entire volume of production obtained from the entire sown area.

The main quantitative indicators characterizing the size of livestock farms are the number and composition of the animal population, animal productivity, gross output, which is all products received in a year or another period from a separate group of animals on a farm or household.

Economic indicators characterize the final results of the production and financial activities of an economic entity and the efficiency of social production.

Let's consider the economic indicators of the business entity NAP LLC in Table 6

Table 6 Main economic indicators of the activity of the enterprise LLC "NAP" branch "Druzhba"

Indicators

1) Productivity of agricultural crops per 1 ha
2) Productivity of agricultural animals: a) average annual milk yield, per 1 cow, kg.
b) average daily increase in cattle, gr.
Received offspring per 100 cows, head.
3) Production level: A) per 100 hectares of agricultural land: Milk, c. Growth of young cattle, city
B) per 100 hectares of arable land:
4) Productivity and wages, rub. Gross output per 1 average annual worker, rub. Wages per 1 employee, rub.
5) Cost of 1 cent. agricultural products, rub. Cattle growth
b) Profit (loss) total, thousand rubles: For 100 hectares of agricultural land Per 1 employee
7) Total profitability level, % In crop production In animal husbandry
Level of plowed land, %

Having analyzed the main economic indicators of the activities of the business entity NAP LLC, the Druzhba branch, we see that the level of profitability, both last and in the reporting year, has negative indicators. This indicates that this business entity is not operating profitably, as a result, we see that the enterprise is unprofitable, that is, it is operating at a loss. Profit is influenced by such an indicator as the cost of production. In the reporting year, the household income increased by 16.8%. Labor productivity increased by 2.6% due to an increase in production levels. The remuneration of 1 employee increased by 6.6%. The level of production and growth of young cattle increased by 9.3%. , but at the same time grain yield decreased by 26.3%.

2. ANALYSIS OF PRODUCTION COSTS

According to V.V. Kovalev and O.N. Volkov’s textbook “Analysis of the Economic Activities of an Enterprise” writes that the analysis of various categories of products is carried out in terms of compliance of the achieved results with their planned levels. In a market economy, plan implementation does not play the role that it played under centralized planning, therefore such an analysis is of primary importance only for internal control procedures at the enterprise itself, management accounting and evaluation of the performance of production managers.

Author G.V. Savitskaya, in the textbook “Analysis of the economic activities of agricultural enterprises,” writes that the classification of costs by economic elements is based on the sign of economic homogeneity of costs, regardless of where these costs are incurred. The share of certain types of costs in different sectors of the economy is different, so the cost structure will be different. Knowing the cost structure, you can determine what production is like:

Material-intensive

Labor intensive

Energy-intensive

Capital intensive

Capital-intensive

The cost structure makes it possible to determine areas for cost reduction, and therefore, identify reserves for profit growth.

Cost analysis by economic elements is carried out as follows:

1. The total amount of costs according to the plan and in fact is determined (cost estimate)

2. The absolute deviation according to the cost estimate is determined (actual costs minus planned)

3. The actual costs of this period are compared with the actual costs of the previous period. Analysis of the indicator over time (over a number of years)

4. The absolute deviation for each economic element and the specific weight of each cost element are determined.

1. From the operational formation (actual, planned);

2. From the completeness of inclusion of expenses (shop, production (general plant), full (production + sales);

3. From the volume of production (product units, total production volume);

4. From the degree of product readiness (gross output, marketable products, sold products).

L.N. Chechevitsyna writes in the textbook “Analysis of Financial and Economic Activity” that the analysis of the cost of individual types of products usually begins with studying its level and dynamics, calculating basic and chain growth rates, and drawing graphs. The growth rate of cost for each type of product is compared with data from other farms in the same production area and with average data for the region. This makes it possible to establish trends in changes in the cost of agricultural products and assess the operation of the farm. If, for example, the level and growth rate of production costs in the analyzed enterprise is lower than the regional average or that of competing enterprises, then its work should be assessed positively, and vice versa. It is also necessary to determine the deviation from the plan in terms of the cost level of each type of product.

After this, the reasons for the increase in the cost of agricultural products should be studied. One of them is objective and does not depend on the activities of enterprises. Others are subjective in nature and are directly related to the level of management and the use of existing reserves.

One of the objective reasons for the increase in the cost of agricultural products is the rise in prices due to inflation for industrial products. Another objective reason for the increase in production costs is the higher rate of remuneration compared to the rate of growth of productivity.

Currently, there is no generally accepted classification of methods for accounting for production costs and calculating the cost of products (works, services).

The organization chooses such methods independently in accordance with the characteristics of the production process, the nature of the products produced, its composition, manufacturing technology, depending on the mass production. These methods can be used in various combinations. Also a result of inflation.

However, along with objective reasons, subjective reasons also play an important role in increasing production costs. At the same level and rate of growth in prices for industrial products, the value of the cost of production in different farms is not the same. This difference is primarily due to different levels of animal productivity and crop yields. At the current level of technical development, production technologies do not differ significantly in costs per 1 hectare of crops and per 1 head of animals on different farms, while the productivity of animals and land has sharper differences.

To study the influence of these factors on the level of product costs, methods of correlation analysis, parallel and time series can be used, and in case of functional dependencies, methods of deterministic factor analysis can be used.

Thus, cost as an economic indicator reflects how much it cost to produce a particular product, product and bring it to the end consumer (sales) for the enterprise. Currently, due attention is not given to the formation of the cost of manufactured products and the classification of costs according to costing items.

Having studied the concept of costs and production costs, their various classifications, we move on to consider the analysis of costs and production costs.

3. ANALYSIS OF MILK PRODUCTION COSTS USING AN EXAMPLEECONOMIC ENTITY LLC "NAP" NIZHNEKAMSK DISTRICT OF THE RT

3.1 Analysis of milk production costs

In a market system, production costs are one of the main qualitative indicators of the activities of business entities and their structural divisions. Financial results (profit or loss), the rate of expansion of production, and the financial condition of business entities depend on the level of costs.

The indicator of costs for the production of manufactured products allows you to evaluate the work of the enterprise not only from the qualitative side, but at the same time reflects the quantitative results of its work, since a tangible reduction in production costs is, first of all, achieved by increasing production output, which is directly related to the proper management of the production team and technological processes of the enterprise.

With the real functioning of market mechanisms, the need inevitably arises to create and improve a clear system of accounting and control of production costs and calculation of product costs within the framework of management accounting. In addition, determining the reserves for reducing production costs is the most important factor in the development of the economy of an economic entity, the basis for measuring income and expenses.

Thus, based on the above, we can conclude that cost management plays an important role in the enterprise management system. The practice of enterprises shows that without a correct assessment of the real cost, it is impossible to properly manage the activities of the enterprise, and a correct assessment of the cost is possible only with effective cost management.

The data sources are the annual report, namely Form 13 of the AIC “Report on production costs and sales of livestock products.”

We will analyze changes in milk production in this farm in Table 3.1.

Analysis of changes in milk production, c.

Table 3.1

Having analyzed the change in milk production of the business entity NAP LLC, the Druzhba branch, we see that the productivity is 1 goal. increased every year, with an average increase of 0.2%

Having analyzed the cost of production of the business entity NAP LLC Druzhba branch for two years, we see that in the reporting year the production cost increased by 2.2%. The cost of production is influenced by factors such as the amount of costs and the quantity of products produced. In the reporting year, the number of products produced increased by 0.7%.

3.2 System of indicators and classification of costs for milk production

The cost of production is one of the most important economic indicators of the activities of industrial enterprises and associations, expressing in monetary form all the costs of the enterprise associated with the production and sale of products. Cost shows how much the products it produces cost the company. The cost includes the costs of past labor transferred to products (depreciation of fixed assets, the cost of raw materials, materials, fuel and other material resources) and the cost of paying employees of the enterprise (wages).

An important feature in cost management is the unified classification of costs for all sectors of the economy. For the purposes of accounting, analysis and planning, costs included in the cost of production are classified according to various criteria. Classification of costs makes it possible to more reasonably identify reserves for reducing costs and design measures to reduce costs of production and sales of products.

In the domestic practice of cost management, for the purposes of planning, accounting and calculation, there is a classification of costs. Costs included in the cost of production for the purposes of analysis and planning are grouped according to various classification criteria (Table 3.2).

Table 3.2 Classification of production costs

Classification feature	Costs by classification
Economic content	Cost estimate	Total resources consumed
	Costing	For a certain type of product, product
Degree of participation in the production process	Basic	Associated with the implementation of the technological process of manufacturing products (materials, RSEO, wages, etc.)
	Invoices	Associated with the production management process (factory overhead, general shop expenses, etc.)
Method of attributing to the cost of certain types of products		Directly and directly related to the manufacture of products (costs of raw materials, salaries of key workers, etc.)
	Indirect	Associated with the operation of the enterprise as a whole; charged to cost indirectly
Composition of costs		Consist of one economic element (raw materials, materials, wages)
	Complex	Consist of several economic elements with the same production value
Dependence on production volume	Conditional variables	Are directly dependent on changes in production volume
	Conditionally permanent	Are little or not affected by changes in production volume

Influence of factors on the production cost of 1 quintal of milk in NAP LLC, Druzhba branch, table 3.2.1

	Indicators

	Costs per head, rub.
	Milk yield per 1 head, centners
	Milk fat content %
	Cost of 1 quintal of milk, rub
	Cost of 1 quintal of milk with planned costs and actual milk yield, rub.
	Actual milk yield per head at planned fat content, c
	Cost of 1 quintal of milk based on actual costs, actual milk yield and planned fat content, rub.
	Deviation of the actual cost of milk at the planned fat content from the planned cost, rub.
	Due to the change: a) productivity

Having analyzed the influence of factors on the production cost of 1 quintal of milk of the business entity NAP LLC, the Druzhba branch, we see that the cost of 1 quintal of milk decreased by 25%. Due to cost reduction, productivity and costs per head decreased. production assets cost sales

Practice shows that the amount of costs depends on the volume of products produced. In this regard, there is a division of costs into those dependent and independent of the volume of production.

Fixed costs do not depend on the volume of production. They are determined by the fact that the cost of the company’s equipment must be paid even if the enterprise stops. Fixed costs include payments on bond issues, rental payments, part of deductions for depreciation of buildings and structures, insurance premiums, some of which are mandatory, as well as wages for senior management personnel and specialists of the company, security payments, etc.

Variable costs directly depend on the quantity of products produced. They consist of the costs of raw materials, supplies, energy, wages to employees, and transport.

The sum of fixed and variable costs constitutes gross costs. To manage production, it is important to know the cost per unit of production. In this regard, average costs are calculated as the quotient of dividing the cost by the number of units produced by the enterprise. Average fixed and variable costs are calculated in the same way.

Since the purpose of the enterprise is to maximize profits, the subject of calculations is the volume of production, which, in turn, necessitates the use of the category of marginal costs. Marginal cost is the cost of producing each additional unit of output relative to actual or estimated production.

There are four types of cost of industrial products:

1. Shop cost includes the costs of a given shop for production;

2. Factory-wide (factory-wide) cost, shows all the enterprise’s costs for production

3. Full cost characterizes the enterprise’s costs not only for production, but also for the sale of products

4. Industry cost depends both on the performance of individual enterprises and on the organization of production in the industry as a whole.

For practical use in the management system for the formation of costs and expenses, it is advisable to highlight and consider the classification of costs taking into account the type of expenses - by costing items and cost elements.

3.3 Cost analysis by element

Of greatest practical interest is the grouping by economic elements, called production cost estimates, and cost items. Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the enterprise's total need for material resources, the amount of depreciation of fixed assets, labor costs and other cash expenses of the enterprise. In industry, the following grouping of costs according to their economic elements is accepted:

Raw materials and basic materials,

Auxiliary materials

Fuel (from the side),

Energy (from the side),

Depreciation of fixed assets,

Wage,

Social insurance contributions,

Other costs not allocated to elements.

The costs that form the cost of production are grouped according to the following economic elements: material costs (minus the cost of returnable waste); labor costs; contributions for social needs; depreciation of fixed assets; other costs.

The element “material costs” reflects the cost of:

Purchased raw materials and materials that are part of the manufactured products, or ensure the normal flow of the technological process and packaging manufacturing;

Purchased components and semi-finished products that are subject to further installation or additional processing at this enterprise;

fuel of all types purchased from outside;

Purchased energy of all types (electric, thermal, compressed air, cold and other types).

The cost of returnable waste is excluded from the costs of material resources included in the cost of production. Returnable production waste refers to the remains of raw materials, supplies, coolants and other types of material resources generated during the production process, which have lost completely or partially the consumer qualities of the original resource. Returnable waste is valued at the full price of the original material resource if the waste is sold externally for use as a full-fledged resource, and at a reduced price if it is used for main production, but at increased costs.

The element “labor costs” reflects the costs of remunerating the industrial and production personnel of the enterprise, including bonuses for workers and employees for production results. All compensatory payments are also taken into account here. Labor costs include the cost of products issued as payment in kind to employees.

The element “contributions for social needs” reflects mandatory contributions according to the norms established by law to state social insurance bodies, to the pension fund, and to compulsory health insurance.

The element “depreciation of fixed assets” reflects the amount of depreciation charges for the complete restoration of the enterprise’s fixed production assets.

Enterprises operating on a lease basis reflect depreciation charges for both their own and leased assets in the element “depreciation of fixed assets.”

“Other costs” include taxes, fees, contributions to special extra-budgetary funds, payments for maximum permissible emissions (discharges) of pollutants, for compulsory property insurance, rent, etc.

The grouping of costs by economic elements reflects their distribution according to economic content, regardless of the form of use in the production of a particular type of product and the location of these costs. This grouping of costs is used when drawing up production cost estimates and is used when planning cost reduction, developing financial plans, etc.

The ratio of individual economic elements in total costs determines the structure of production costs. Different industries have different production cost structures; it depends on the specific conditions of each industry.

Grouping costs by economic elements shows the material and monetary costs of an enterprise without distributing them to individual types of products and other economic needs. Based on economic elements, as a rule, it is impossible to determine the cost per unit of production. Therefore, along with grouping costs by economic elements, production costs are planned and accounted for according to expense items (costing items).

The grouping of costs by costing items reflects their composition depending on the direction of expenses (for production or its maintenance) and the place of origin (main production, auxiliary services, servicing facilities). This grouping of costs is used when calculating product costs.

Grouping costs by expense items makes it possible to see costs by their location and purpose, to know how much it costs the company to produce and sell certain types of products. Planning and accounting of cost by item of expenditure are necessary in order to determine under the influence of what factors a given level of cost was formed and in what directions the struggle to reduce it should be carried out.

In industry, the following nomenclature of basic costing items is used:

1) raw materials and materials

2) fuel and energy for technological needs

3) basic wages for production workers

4) costs of maintaining and operating equipment

5) shop expenses

6) general factory expenses

7) losses from marriage

8) non-production expenses.

The first seven expense items form the factory cost. The total cost consists of factory cost and non-production costs.

Enterprise costs included in the cost of production are divided into direct and indirect. Direct costs include costs directly related to the manufacture of products and taken into account directly by their individual types: the cost of basic materials, fuel and energy for technological needs, wages of basic production costs, etc. Indirect costs include costs that are impossible or impractical to directly attribute to the cost of specific types of products: shop expenses, general plant (general factory) expenses, for the maintenance and operation of equipment.

Shop and general plant expenses in most industries are included in the cost of certain types of products by distributing them in proportion to the amount of wages, production expenses (without additional payments according to the progressive bonus system) and the costs of maintaining and operating equipment.

The item “Non-production expenses” mainly takes into account the costs of selling finished products (costs of containers, packaging of products, etc.) and costs of research work, costs of training, costs of delivering products to the departure station, etc. .P. As a rule, non-production costs are included in the cost of certain types of products in proportion to their factory cost.

Table 3.3 Classification of costs by economic elements and costing items

Grouping production costs by economic elements	Grouping of production costs by costing items
1. Raw materials and basic materials (less returnable waste)	1. Raw materials and materials
2. Purchased components and materials	2. Purchased components, semi-finished products and services of cooperative enterprises
3. Auxiliary materials	3. Returnable waste (subtracted)
4. Fuel from the side	4. Fuel for technological purposes
5. Electricity from outside	5. Energy for technological purposes
6. Basic and additional wages	6. Basic wages for production workers
7. Social insurance contributions	7. Additional wages for production workers
8. Depreciation of fixed assets	8. Social insurance contributions
9. Other cash expenses	9. Expenses for preparation and development of production
10. Expenses for maintenance and operation of equipment
11. Shop expenses
12. Factory overhead
13. Losses from defects (only in production where losses are allowed within established standards)
14. Other production costs
15. Total production cost
16. Non-production expenses
17. Total total cost

The list of costing items, their composition and methods of distribution by type of product, work, and service are determined by industry guidelines on planning, accounting and calculating the cost of products (work, services), taking into account the nature and structure of production. Thus, the grouping of costs by costing items reflects the place of origin of these costs and is used for planning, accounting and calculating the costs of production and sales of a unit of production, of all marketable products. (Annex 1)

Thus, the target classification of costs will make it possible to rationally organize a system of control and cost management.

To analyze the data from the report on production costs of Neftekhimagroprom LLC (form No. 5 “Information on costs of production and sales of products”), analytical tables are compiled.

We will analyze the cost according to the cost elements of Neftekhimagroprom LLC.

Table Analysis of cost by cost elements for livestock farming Neftekhimagroprom LLC, Druzhba branch

Cost element	Amount, thousand rubles	Cost structure, %

1. Material costs

Continuation of table 3.3.1
Of which: home-produced feed
Electricity
Fuel - total
Including:
Petroleum products - total
Spare parts, repair and construction materials for repairs
Payment for services and work performed by third parties, and other material costs
Including: For cargo transportation
Equipment repair
For zootechnical veterinary services
2. Labor costs
3. Contributions for social needs
4.Depreciation
5.Other costs
Total costs

Having analyzed production costs by cost elements in the business entity LLC NAP branch Druzhba, we see that total costs in the actual year decreased by 8%. This was due to a decrease in material costs, namely feed by 21%, which indicates that the number of cattle has decreased. Electricity costs increased by 23.3%, due to large production volumes. Labor costs increased by 36.8%, and social contributions by 17.4%. This is due to an increase in wages. Depreciation costs increased by 45.8%.

The system of indicators of economic efficiency of production analyzes such indicators as production of products per 1 ruble of costs, and in addition, reduction of costs per 1 ruble of products sold.

Table Total cost per unit of production of NAP LLC, Druzhba branch

Analyzing the total cost per unit of production of an economic entity, we see that the cost decreased by 2.4%. The decrease was due to total cost by 7.2% and marketable products by 4.9%.

3.4 Analysis of general cost indicators

1. The ratio of gross output to the costs of living and material labor:

where VP is the value of gross output produced by agricultural enterprises for the analyzed period,

C - current production costs,

OS - average annual cost of fixed production assets,

En - efficiency ratio of fixed assets.

2. The ratio of sold products to the costs of living and material labor:

Sometimes this indicator is also called the ratio of gross income to labor costs. It differs from the previous one in that it more accurately reflects financial rather than production results.

3. The ratio of net income to the costs of living and material labor:

Where BH is the net income of the enterprise (the monetary expression of the value of the surplus product) the difference between the value of gross or sold products and the costs of its production.

Milk cost analysis

Product cost- the monetary expression of the cost of production minus the part that goes to the formation of profit (net income). The cost includes the costs of past materialized labor or spent means of production and the necessary part of the costs of living labor (self-employment or labor costs).

The cost of production is the most important indicator of the economic efficiency of agricultural production. It synthesizes all aspects of economic activity and accumulates the results of using all production resources. Its reduction is one of the primary and urgent tasks of any society, every industry, and enterprise. The level of production costs determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the amount of contributions to savings and consumption funds, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products.

Complex costs in the cost of production are represented by the following items: expenses for the maintenance and operation of fixed assets, general production and general business expenses.

The analysis of general production and general economic expenses in the cost of a unit of production is carried out taking into account the results of their study as a whole for the enterprise. These costs are distributed between individual types of grown products in proportion to all direct costs with the exception of purchased materials.

When calculating the cost of livestock products, the following cost items are usually identified: direct labor costs (including social insurance charges), fuel and lubricants, feed, depreciation of fixed assets, current repairs of fixed assets, other direct costs, general production and general business expenses .

Basic costs for the most part are directly included in the cost of production. However, some costs cannot be directly attributed to the production of products, for example, costs for snow retention, auxiliary production services, etc. These costs are taken into account separately by type of work and service.

Based on all the above tables, a summary table can be made.

Grouping costs by costing items or types of expenses reflects the intended purpose of expenses and forms cost structure individual products and types of work. Correctly compiled costing allows you to maintain strict control over the level of costs, evaluate business results, and identify shortcomings.

In practice, two types of cost are calculated - planned and actual. Planned cost shows how much money can be spent on production based on standards. The actual cost characterizes the actual costs of production and sales of products. It is calculated according to accounting data.

Table 2.1.1

Cost structure of 1 cn. milk

Expenditures
Total thousand rubles	Total thousand rubles	Total thousand rubles
Remuneration with deductions for social needs
Cost of feed
Depreciation of fixed assets
Repair of fixed assets

Electricity

Total costs

Analyzing the composition and structure of costs for the production of 1 c. milk in 2005 and 2007, we can conclude that the largest share is occupied by feed, their share in 2005 was 38.9% or 155.66 rubles. in 2007, 19.7% or 129.18 rubles, as well as the cost of maintaining fixed assets, they amounted to 21% or 83.9 rubles in 2005. The smallest share is occupied by expenses for other expenses - in 2005 0.1% in 2007 4.6%. Remuneration with deductions in 2005 was 33.95 rubles or 8.5% in 2007 18.9% or 124.17 rubles. . In general, the DMZ per 1 quintal of milk over the past 3 years has increased by 254.72 rubles. or by 63%

The table data shows that costs increase sharply because Feed costs for feed production, costs of maintaining fixed assets and wages play a major role. Labor costs occupy a significant share of production costs, since many crops are quite labor-intensive. The total amount of direct wages depends on the volume of products produced, its structure and specific wages for individual types of products, which in turn depend on labor intensity and the level of wages per person-hour.

Based on this table, a diagram was made based on data for 2005 and 2007.

Product cost indicators serve in the economy as the basis for identifying the economic results of self-supporting activities: reduction or increase in cost; savings or overexpenditure on production costs, as well as for calculating gross and net income (profit), level of profitability. The level of production costs determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products. Cost reflects all production costs and consists of individual cost elements.

As already mentioned, cost is the most important indicator of the economic efficiency of production. It shows how much it costs to produce a particular company's products. The cost reflects the qualitative side of the enterprise's economic activity, the efficiency of use of natural resources, the state of technology and production organization.

Increasing the efficiency of milk production must be sought in reducing production costs, for which we consider the following table.

Table 2.1.2.

Costs per 1 head of productive livestock, rub.

The main sources of information for analyzing the cost of agricultural products are f.8-APK “Costs of main production”, f13-APK “Production and cost of livestock products”, production reports, planned and regulatory data. One of the objective reasons for the increase in the cost of agricultural products is the rise in prices due to inflation for industrial products (equipment, spare parts, electricity, fertilizers, petroleum products, animal feed, etc.). Another objective reason for the increase in production costs is the higher rate of remuneration compared to the rate of growth of productivity. This is also a result of inflation.

An important reason for the different levels of production costs is the organization of labor. With a low level of labor organization, labor resources, equipment, feed, fertilizers, etc. are used worse, resulting in their overexpenditure per unit of production. The introduction of more progressive forms of labor organization allows for more complete and rational use of resource potential, which significantly affects the cost of production. As costs for productive livestock increase, production costs increase. So from the table we see that costs have increased.

Table 2.1.3.

Factor analysis of the cost of 1 quintal of milk using the method of chain substitutions.

In 2007, compared to 2006, the production cost of 1 centner of milk increased by 120.96 rubles per 1 quintal, including due to an increase in costs per head, it increased by 220.7 rubles; due to an increase in productivity, it decreased by 99.74 rubles

Table 2.1.4.

Calculation of the influence of factors on changes in the cost of milk by feed item

The amount of costs for feed per 1 centner of milk increased by 25.8 rubles, including due to an increase in feed consumption by 9.1 rubles, and due to an increase in their cost it increased by 16.7 rubles.

Federal State Educational Institution of Secondary Vocational Education

"Kucherovsky Agricultural College"

COURSE WORK

in the discipline "Analysis of financial and economic activities"

Topic: “Analysis of the cost of milk and determination of reserves for its reduction”

Work completed

Antol Anna Ivanovna

Checked the work

Vanina T.V.

X. Kucherov-2009

Plan

Introduction

Organizational and legal basis and brief natural and economic characteristics of the enterprise

1 Name and location of the enterprise (organization), district, region, organizational and legal form, presence and distance of partners in the production and sale of products, centers of logistics and technical support and agricultural technical services, organizational and production structure of the enterprise

2 Specialization of the enterprise, its main and additional industries

3 Production and economic indicators

Analysis of the cost of milk and determination of reserves for its reduction

1 Analysis of the cost of milk

2 Analysis of the composition and structure of the cost of milk

3 Analysis of the influence of individual factors on the cost of 1 quintal of milk

4 Analysis of financial results and profitability level of milk production

5 Analysis of results from the sale of milk

Conclusions and offers

Introduction

Livestock farming is the most important branch of agriculture, providing more than half of its gross output. Meat, milk, and eggs represent the basic food products of the population and are the main sources of essential protein. Without them it is impossible to provide a high level of nutrition.

The mutual connection between dairy cattle breeding and crop-growing branches of agriculture is also of great importance: dairy cattle breeding supplies crop-growing branches with valuable organic fertilizers; crop production provides dairy cattle with feed - hay, feed grain, root crops, raw materials for the preparation of haylage and silage.

In milk production, green feed is used most fully and effectively by dairy cattle. Therefore, in all countries of the world, intensive field cultivation is associated with the development of dairy farming.

Cattle breeding occupies a leading place in the country's livestock production. It supplies the population with valuable food products - valuable milk, beef, veal. Compared to other animal species, cattle have the highest milk productivity. When properly raised and maintained, a cow can produce 8-12 thousand kilograms of milk or more per year. Cattle have the ability to use cheaper feed; their diet includes roughage and succulent feed, the production of which in a number of zones is cheaper than the production of grain, which forms the basis of the diet in pig farming, poultry farming, etc.

Dairy cattle breeding is developed mainly in all regions of the country. The proportion of cows in the herd on dairy farms should be 60 - 65%. In different natural and economic zones of the country, the development of dairy cattle breeding has its own characteristics. Significant areas of natural forage lands, exceeding the yield of grass, are conducive to the development of dairy cattle breeding, as well as the creation of cultivated, highly productive pastures and the procurement of green fodder. And this allows an increase in milk production.

Milk is one of the main food products. It contains all the nutritional and biochemical active substances necessary for the human body. Assessing it as an irreplaceable food product, I.P. Pavlov wrote: “Milk is an amazing food prepared by nature itself.” Natural milk contains 25 fatty acids, 20 different amino acids, 26 types of vitamins, more than 30 macro- and microelements, as well as many other nutrients and biologically active substances. Therefore, milk is the basis of baby, dietary and therapeutic nutrition.

In the economics of dairy farming, the growth of average annual milk yield is of paramount importance. An increase in gross milk yield from the same livestock is an important factor in increasing cost recovery by reducing the share of the supporting part of the feed and labor costs per unit of production.

An important factor influencing the final results of dairy farms is the quality of the animals. To complete a herd, we need animals with high genetic potential suitable for industrial technology.

The efficiency of dairy farming depends on product sales prices, quality and grade of products.

1.Organizational and legal framework and brief natural and economic characteristics of the enterprise (organization)

.1 Name and location of the enterprise (organization), district, region, organizational and legal form, presence and distance of partners in production and sales of products, value of partners in production and sales of products, centers of logistics and technical support and agricultural services, organizational and production structure of the enterprise

Limited liability company Plotavskoye, Prokhorovsky district, Belgorod region.

The land use of the farm is represented by one land mass with a total area of 5214.0 hectares, with a length of 6.4 km from north to south and 7.5 km from west to east.

The administrative and economic center is located in the village. Raft.

The point for delivering household products and receiving goods is the Prokhorovsky elevator, which is located 3 km from the farm.

The central estate of the farm is connected to the regional center of Prokhorovka, points for the delivery of agricultural products and the receipt of goods via paved roads. The settlements of the village of Krasnaya Yaruga and the village of Tomarovka are connected by dirt roads and a central asphalt road.

The land fund of the farm is characterized by high development - agricultural land occupies 94%, arable land 84% of the total area of the farm.

Natural and climatic factors that determine the conditions for the growth and development of agricultural crops are characterized by a fairly long frost-free period, sufficient precipitation and heat.

Thus, the duration of periods with temperatures above +5C is 190 days, above +10C -154 days, the duration of snow cover is 109 days, complete soil thawing approximately occurs on April 13, soil ripeness on April 17.

The average annual precipitation is 537 mm, the total precipitation for the period with a temperature of +10 C is 302 mm, the total temperature for this period is 2513 degrees.

The hydrothermal coefficient is 1.22. The moisture supply of the crops is satisfactory.

The land use of the farm is located in the Seversky Donets river basin. The land use relief is dissected by a hydrographic network, which is represented by a river, streams, gullies and ravines. The coefficient of dissection of the territory is 0.5 km per sq. km.

The availability of arable land is 0.63%; a complete system of protective forest plantations has not been created.

The soil cover of the farm is quite diverse. The predominant soils are typical and leached chernozems. The climatic conditions on the farm are favorable for growing cultivated crops. On average, over the past three years, the grain yield was 40.5 centners/ha, sugar beets 431.7 centners/ha, and milk yield per forage cow 3412 kg.

LLC "Plotavskoe" has small processing shops - a carpenter, a sawmill, a feed mill, one repair shop, a canteen, one fleet of vehicles and one tractor team.

The farm is equipped with agricultural machinery, but not all capabilities are used for their intended purpose, so the farm is looking for new forms of organization and stimulation of labor that will contribute to increased employee interest in the final results, increased production efficiency and product quality.

Enterprise size.

At the present stage, it is necessary to establish rational and optimal sizes of agricultural enterprises, in which all means of production would be used with the greatest efficiency: land, equipment, labor resources.

The size of any enterprise should be determined by the optimal size of production, conditions of transportation of raw materials and finished products, and a number of other factors related to the location of the enterprise.

When establishing the optimal size of an enterprise, first of all it is necessary to correctly select all the indicators that determine it. The main indicators characterizing the size of an enterprise are the volume of gross and marketable output and the area of agricultural land. Additional indicators are the cost of fixed production assets, the average number of employees written off, and others.

Let's consider the indicators characterizing the size of the limited liability company "Plotavskoye".

economic financial cost analysis

Table 1

Enterprise size

Indicators Years Deviations (+, -)200720081234Farm size: Farmland area, hectares25752575-including arable land:23062306-Average annual cost of fixed assets for production purposes, thousand rubles3052333050+2527Consumed working capital (material costs) thousand rubles2141428463 +7049Average number of workers employed in agriculture, people 139117-22 Cost of gross output, thousand rubles 3302046256+13236 Cash proceeds from sales, thousand rubles 2706739249+12182 Grain, ts. 4440037635-6765 Sugar beets, ts. 894509822 5+8775 Milk, c. 1188514140+2255Cattle gain, c.518747+229

Conclusion: analyzing Table 1 “Enterprise size”, it should be noted that on the farm, the cost of gross output increased by 13,236 thousand rubles compared to 2007, cash revenue from sales increased by 45%, which amounted to 12,182 thousand rubles. This is due to an increase in production and sales of main types of agricultural products. Part of the cash proceeds was used to purchase agricultural machinery and equipment, which contributed to an increase in the average annual cost of fixed assets for production purposes by 2,527 thousand rubles. The area of agricultural land remains unchanged. There is a decrease in the number of people on the farm by 22 people, this is due to hired seasonal workers, i.e. in the reporting year the farm did not need additional labor, this affected the energy-saving acquired improved fixed assets.

In general, we can say about the farm that it is of medium size, financially stable and has its own funds.

1.2 Specialization of the enterprise, its main and additional industries

Specialization is a form of social division of labor at various stages of the production process; it determines the production direction of the economy. The specialization of agriculture is of great economic importance: firstly, it creates a concentration of material and financial resources on the production of competitive products; secondly, it creates favorable conditions for scientific and technological progress, transferring the industry to the industrial path of development; thirdly, it allows you to improve forms of labor organization; fourthly, it helps to increase the economic efficiency of production.

Deepening specialization can be achieved by: reducing the number of commodity industries, increasing the volume of production of the main (main) industry based on intensification.

The main goal of specialization is to increase labor productivity and economic efficiency of production, and increase production volumes.

The main economic indicators of specialization are the structure of marketable products, since its composition expresses the economic connection of any agricultural enterprise with the national economy of the country.

table 2

Size and structure of commercial products

Type of product, industry Base year, 2007 Reporting year, 2008 Revenue, thousand rubles Structure, % Ranked series Revenue, thousand rubles Structure, % Ranked series 1234567 Crop production: Cereals and legumes total 875,132.3 x 1,483,437.8 x Wheat 6,032.2638,639.84 Barley 809029.911042626.62 Other grains and legumes58 0.2 9,545 1.4 7 Sugar beets791629.32756319.33Other crop products2781.08310.110Crop products of own production, sold in processed form7802.9516834.36Total crop products1772565.5x2411161, 5xLivestock: Livestock and poultry in live weight - total: 22468.3x31768.0x including cattle 22358.2431768.05 Horses 110.110-x Whole milk 654524.231152229.41 Other livestock products 30.0412-x Livestock products of own production, sold in processed form 140.05111140, 39Total livestock products880832.5x1481237.7xOther products, works and services5342.073260.88Total27067100%х39249100%хSpecialization coefficientхх0.25хх0.23

To calculate the specialization coefficient, the formula is used:

Ks = 100

U(2H - 1),

where Y is specific gravity, %

N - number of the ranked series,

For example in 2006

Kc = 100: 2.9 x (2 x 5-1)+2.9 x (2 x6 - 1) +2 x (2 x7 - 1) +1 x (2 x8 - 1)+ 0.2 x ( 2 x9 -1) + 0.1 x (2 x 10 -1) + 0.05 x (2 x 11 - 1) + 0.04 x (2 x12 -1).

29,9 +87,9+121+57,4+26,1+31,9+26+15+3,4+1,9+1,05+0,92= 402,47

Kc =100: 402.47 =0.25 - coefficient. specializations.

Similarly, using the same formula, calculations are made for 2007.

Kc = 0.2 - 0.4 - average specialization.

1.3 Production and economic indicators

Increasing the efficiency of agricultural production in the conditions of its consistent intensification is impossible without an objective economic assessment of the various phenomena taking place in agriculture.

Economic indicators characterize the final results of the production and financial activities of agricultural enterprises and the efficiency of social production.

The main ones include: the volume and value of gross and marketable agricultural output, labor productivity, the average annual earnings of a worker engaged in agricultural production, the cost of crop and livestock products, the amount of profit, the level of profitability of production.

Gross output is the entire volume of products produced on the farm for a year or other period in value terms. Commercial products are the part of the main products that were sold on the farm. Labor productivity refers to the ability of specific labor to produce a certain amount of output per unit of working time. The monetary expression of the costs of the economy itself associated with obtaining products is usually called the cost of production. Profit is the difference between monetary proceeds from the sale of products and their cost.

Profitability in the broad sense of the word refers to the break-even operation of an enterprise, in which revenue from the sale of products not only reimburses the costs of its production, but also ensures a profit. Such an assessment cannot be made based on one criterion of economic efficiency of agricultural production. Specific indicators are needed that reflect the influence of various factors on the production process. Only a system of indicators allows for a comprehensive analysis and drawing reliable conclusions about the main directions for increasing the economic efficiency of agricultural production.

To assess the economic efficiency of agricultural production, both natural and cost indicators are used.

Table 3 Production and economic indicators of the enterprise

No. Indicator name20072008 Deviation (+;-) 12345 1Yield of main agricultural crops, centners. from 1 ha. Cereals and legumes Sugar beets 45.8 470.8 34.3 454.7 -11.5 -16.1 2 Productivity of farm animals: - average annual milk yield per cow, kg. - average daily growth of young cattle, gr. - calves received per 100 cows, head. 3301 0.875 128.6 3928 1.2 120.3 +627 +0.325 -8.33Level of production a) per 100 hectares of agricultural land: -milk, c. - cattle gain in live weight, c. -gross output, thousand rubles. -commodity products, c. b) per 100 hectares. arable land, centners: - grain - sugar beet - cattle growth 461.6 20.1 1282.3 27067 1947 3879 22.5 549.1 29.0 1796.3 39249 1632 4259.5 32.4 +87.5 +8 .9 +514 +12182 -315 +380.5 +9.94Productivity and wages, rubles: a) gross agricultural output produced per 1 average worker. b) wages for 1 employee per year 224625 42231 370048 59824 +145423 +175935 Cost of 1 c. agricultural products, rub. Grain Sugar beet Milk Growth of cattle 101.31 74.87 448.72 7276.06 155.51 117.39 517.61 7061.58 +54.2 +42.52 +68.89 -214.486 Profit and profitability of production Total profit , thousand roubles. a) per 100 hectares of agricultural land b) per 1 employee 317.4 58.8 345.9 76.1 +28.5 +17.37 Profitability level for the entire farm, % In crop production In livestock production 41.8 54.1 17,931.1 42.3 28.7-10.7 -11.8 +10.8

Conclusion: analyzing the main indicators of production and economic activity of the farm for 2007 - 2008, we conclude that the level of production indicators, such as the yield of main agricultural crops, decreased for grains and legumes by 11.5 c/ha or by 25%, for sugar beets by 16 .1 c/ha or by 3.5%. The productivity of farm animals has also changed: the average annual milk yield per cow increased by 627 kg, the average daily increase in young cattle by 37.1%, and 6.5% fewer calves produced per 100 cows. The economy has observed an increase in the cost of gross and marketable output, this is due to an increase in selling prices for products. Labor productivity increased in 2008. Compared to the base year 2006, gross output per average annual employee per year amounted to 145,423 rubles, which is 64.7 better; The financial situation of farm workers has improved; in 2008, the wages of one employee per year amounted to 59,824 rubles, which is 141.6% of the 2007 amount.

The cost of crop production has increased due to increased prices for materials, mineral fertilizers, and plant protection products. In livestock farming, the cost of milk also increased by 68.89 rubles. by 1 c., although the cost of 1 c of cattle growth decreased by 3%. In general, Plotavskoye LLC received 9% more profit per 100 hectares of farmland. The farm worked effectively in 2007-2008, although the level of profitability in 2008 was 31.1% for the farm as a whole, which is 25.6% lower than in 2007.

2. Analysis of the cost of milk and determination of reserves for its reduction

.1 Analysis of the cost of milk

Livestock products occupy a large share of the total costs of agricultural enterprises. The analysis can be carried out in the following sequence. They begin by considering the cost by type of product, then determine the impact of changes in the level of cost for all products in the industry compared to the plan and the average level for previous years. Next, the influence on the cost of 1tn of production of two factors is revealed: the cost of maintaining 1 head of livestock and productivity.

Cost is the monetary expression of the costs of production and sales of a unit of product.

The cost of production is calculated on the basis of production and economic calculations, including determining the amount of costs necessary for the production of the planned product with the most efficient and rational use of available agricultural land, material and labor production resources, ensuring normal working conditions, compliance with farming and livestock systems and protection conditions environment.

Let's consider changes in the cost of 1tn of milk for 2007 - 2008

Table 2.1

Analysis of changes in the cost of 1 quintal of milk

Type of productCost price, rub. Deviations (+,-) from Actual cost in % to 2006.2008according to planactually2007.plan2007according to plan12345=(4-2)6=(4-3)7=(4:2)х1008=(4: 3)x100Milk448.72531.20517.61+68.89-13.59115.497.4

Conclusion: analyzing the table “Analysis of changes in the cost of 1 centner of milk” we can conclude that compared to the reporting year 2008 with the base year 2007, the cost of 1 centner of milk increased by 68.89 rubles. This suggests that prices for material resources such as feed, fuel and lubricants, wages and others have increased. Although, in comparison with the plan, the actual cost is lower by 13.59 rubles, that is, in general, the change in cost over two years can be characterized as not significant by 15.4%.

Having the appropriate data, it is possible to determine the impact of changes in the cost of gross output.

Table 2.2

Analysis of changes in the cost of gross output

No. IndicatorsMilk 1231. Gross production, cents a) according to plan b) actual c) in the base year 2007. 13200 14140 11885 2. Cost of 1 centner of products, rub. a) according to plan b) actual c) in the base year 2007 531.20 517.61 448.72 3. Cost of gross output, thousand rubles. a) according to plan b) actual c) in the base year 2007 7011.8 7319.0 5333.04. Actual change in production costs: a) in comparison with the base year 2007. in thousand rubles in % b) in comparison with the plan: in thousand rubles. in % +1986 +137.2 +307.2 +104.4

Conclusion: Analyzing changes in the cost of gross output, it is clear that there was an increase in cost due to an increase in gross output. In comparison with the base year 2007, gross output increased by 2255 centners compared to the plan by 940 centners. This affected the change in cost.

Actual changes compared to the base year 2007 by 1986 thousand rubles. or by 37.2%, and in comparison with the plan by 307.2 thousand rubles. or by 4.4%.

2.2 Analysis of the composition and structure of the cost of milk

In the course of analyzing the cost of milk, the impact on its level of changes in the cost of maintaining 1 head and productivity is determined, and it is determined through which cost items this occurred. The methodology for such analysis can be varied, depending on the task at hand.

If it is necessary to find out the deviation of actual costs from planned ones, then the reporting and planned indicators are compared by item. To determine due to which items the cost of production of the reporting year has changed compared to the base year, the corresponding indicators are compared.

We will consider the analysis methodology in this table.

Table 2.3

Analysis of the composition and structure of costs per 1 c (standard milk) in 2008

Cost items Total costs, thousand rubles Costs per 1 head, thousand rubles Costs per 1 centner, rubles Cost structure, % Deviations (+,-) according to plan Actually According to plan Actually According to plan Actually According to plan Actually Costs per 1 centner, rubles Structure, % 1234567891011 Labor compensation with contributions for social needs150816494,184,54114,20116,6321,522,5+2,43+1,0 Feed 332034659,219,63251,45245,0847,347,3-6,37-Works and services5305471,501,5240, 1638.707.67.5-1.46-0.1 Maintenance of fixed assets 147714594.104.10111.91103.1921.119.9-8.72-1.2 Other costs 781070.210.295.907.521.11.5+1.62+0 ,4Organization of production and management 100920.280.257.586.491.41.3-1.09-0.1 Total costs 7013731919.4820.33531.20517.61100100-13.59x

Conclusion: characterizing the table “Analysis of the composition and structure of costs for 1 centner (standard milk)” we can conclude that the costs have increased in comparison with the plan, but are exactly higher by 306 thousand rubles. Among the cost items, the largest share is made up of feed - 47.3%, wages - 22.5%. maintenance of fixed assets 19.9%. This suggests that the procurement of feed requires considerable costs. Costs per head are 0.85 thousand rubles higher than planned, and 1 centner of milk is lower than planned by 13.59 rubles, which is due to an increase in cow productivity.

Costs for items increased with the planned ones, labor costs increased significantly by 141 thousand rubles, feed by 145 thousand rubles, other costs by 29 thousand rubles. This suggests that the farm has increased wages for livestock workers; Feed costs increased due to the increase in the cost of a feed unit, and other organizations were also involved in the procurement of feed.

2.3 Analysis of the influence of individual factors on the cost of 1 quintal of milk

Determination of general indicators of plan implementation for costs in livestock farming and finding a decrease (increase) in cost against the plan. Then they analyze the implementation of the plan for the cost of individual types of products and determine the influence of production factors on the cost.

Fulfillment of the plan for the cost of livestock products depends on two production factors: the cost of servicing 1 head of livestock and the productivity of animals.

Deepening the analysis, it is necessary to find out the reasons for deviations in costs for those items for which accounting is kept in kind and in monetary terms.

We will consider the methodology for such analysis in these tables.

Table 2.4

Analysis of the influence of individual factors on the cost of 1 quintal of milk

Type of product Cost per 1 head, thousand rubles. Productivity of 1 head, centner. Cost of 1 centner of products. RUB Deviations (+,-) at cost, RUB According to planActuallyAccording to planActuallyAccording to planActuallyAt planned costs and actual productivityTotal Including due toCosts per headproductivity 12= (6x4)3= (7x5)45678= (2:5)9= (7-6)10= (7-8)11= (8-6)Milk 19,4820,3336,6739,28531,20517,61495,90-13,5921,71-35,3 Conclusion: this table determines the influence of factors on

Continued output. cost of 1 quintal of milk. From the table “Analysis of the influence of individual factors on the cost of 1 quintal of milk” it is clear that the actual cost is lower than the planned one by 13.59 rubles. This suggests that the farm obtained gross output higher by 2.61 centners per head than planned. Therefore, the actual costs per head are 21.71 rubles higher. at planned costs and actual productivity.

Table 2.5

Analysis of changes in labor costs with deductions per head of livestock

Indicators Units change Reporting year 2008 Deviations from the plan (+,-) according to the actual plan 12345 Labor costs with deductions thousand rubles 1735 1814 + 79 Labor costs per unit of production person/hour 5558 + 3 Payment 1 person/hour ruble 31.5431.27-0.27 Impact of labor costs in calculated per head due to changes - labor costs - payment 1 person/hour RUB RUB 4819.4 31.54 5038.9 31.27 +219.5 -0.27

Conclusion: Analyzing changes in labor costs with deductions per head, it should be noted that the deviations in comparison with the plan are small, but labor costs per head were affected due to labor costs. They actually amounted to 5038.9 rubles per head in 2008, and according to the plan, 4819.4 rubles. The difference was 219.5 rubles. or by 4.6%.

2.4 Analysis of financial results and profitability level of milk production

Financial results of sales - profit (loss) depends on four factors: volume of products sold; average sold price of 1 centner of products; cost level; structure of sold products. The higher the price and lower the cost per unit of production, the more profit the farm will make.

Profitability, the profitability of an enterprise - one of the most important economic indicators - means that sales revenue not only covers the costs of production, but also generates a surplus, a profit.

Profitability is determined by the percentage of profit to the total cost of goods sold.

To calculate the level of profitability from milk production, determine: revenue from products sold is divided by the total cost of products sold and multiplied by 100.

Lv = P: S/s x 100,

this indicator is expressed as a percentage.

Let us analyze the sold milk products for 2007 - 2008 in the next section.

2.5 Analysis of results from milk sales

The volume of products sold is the sum of the cost of products shipped to customers and the ownership rights to which, in accordance with the contract, were transferred to them.

When analyzing, it is necessary to determine the share of profit from product sales. It is advisable to analyze the receipt of funds from the sale of milk monthly and more often as documents are received from procurement organizations. At the same time, it is necessary to determine the average selling price and, on the basis of this, control the quality of products sold.

Table 2.7

Analysis of results from the sale of milk products

Type of product Sales revenue, thousand rubles Cost of products sold, thousand rubles Profit + (loss) -, thousand rubles Profitability level (%) 12345678= (6:4)x1009= (7:5)x100Milk 65451152248867107+1659+44153462

Conclusion: milk production on the farm is efficient, since the profitability level in 2008 was 62%. Compared to last year, the efficiency of milk production has increased, as this figure has increased by 28%. The main reason for increasing the efficiency of milk production is the increase in the average selling price of milk. Due to this, the farm received 4,977 thousand rubles more revenue in the reporting year compared to the previous year. And from this it follows that profit from the sale of milk increased by 2,756 thousand rubles, despite the fact that the total cost increased by 2,221 thousand rubles. Thus, the efficiency of milk production on the farm has increased compared to last year.

Conclusions and offers

Plotavskoye LLC is a legal entity and builds its activities on the basis of the Charter and the current legislation of the Russian Federation.

The purpose of the business is to expand the market for goods and services, as well as to make a profit. Plotavskoe LLC is dynamically developing and improving. The value of gross output has been increasing over the past three years. The increase is related to production volumes. Production costs do not increase significantly, which is associated with rising prices for raw materials.

Revenue from the sale of agricultural products has been increasing for 3 years.

Milk on the farm is profitable and profitable. In general, the farm has been profitable and financially stable over the past three years.

Analyzing the cost of milk, it should be noted that in general the cost of 1 centner of milk increased slightly compared to 2007, that is, by 15% or by 68.89 rubles. Although there are costs for production, especially for two cost items - labor costs and feed costs.

Economical consumption of feed, scientifically based animal diets provide the necessary conditions for saving on this cost item and reducing costs. A sufficient supply of animals with complete feed and their proper use are the most important ways to reduce costs.

Labor costs have a significant share in the cost, so creating conditions for a savings regime under this item is also an important reserve for reducing costs.

An equally important reserve for reducing production costs is the use of comprehensive mechanization of work. All measures to increase animal productivity based on the introduction of new and improved technologies into production are effective and lead to a reduction in production costs.

Having analyzed the milk production data at Plotavskoe LLC for 2007 - 2008, it should be said that milk production on the farm is efficient, since the profit from sales in 2007 was 1,659 thousand rubles, in 2008 the profit from milk sales was 4,415 thousand. rub. The profitability level for 2007 was 34%, and for 2008 62%.

Good indicators for gross milk production, against the backdrop of advanced farms in the region, Plotavskoye LLC ranks 3rd in the region in terms of this indicator.

I would like to make the following predictions for the future: in 2-3 years, Plotavskoe LLC will receive a profit of 2 - 2.5 times more from milk production due to an increase in milk production, quality and grade.

The cost of production should be as low as possible, and this depends on factors such as the selling price, the volume of gross output, costs and others.

The zootechnical service of the farm needs to be more painstakingly involved in milk production, and for this it is necessary to correctly conduct breeding work with animals, timely culling and replenishment of the dairy herd. Use the feeding ration with complete nutritious feed as best as possible, and develop measures to improve product quality.

Bibliography

1. Analysis of economic activity of agricultural enterprises / V.I. Zavgorodniy, T.E. Malofeev, I.T. Trubilin. - 3rd ed., revised. and additional - M.: Agropromizdat, 1987.

Analysis of economic activities of agricultural enterprises: Directory / G.A.Kobzar, B.M. Boboshko, V.K. Savchuk and others - M.: Kolos, 2002.

Milk production on an industrial basis. - M.: Kolos, 1984, Vsyakikh A.S.

Agricultural Economics. V.A. Dobrynin, A.V. Belyaev, P.P. Dunaev and others; Ed. V.A. Dobrynina - 3rd ed., revised. and additional - M.: Agropromizdat, 1990.

Enterprise Economics: Textbook. - 2nd ed., revised. and additional - M.: Finance and Statistics, 2003. Sergeev I.V.

Production and financial plan for 2007, 2008 of the agricultural production complex "Nadezhda"

Annual reports for 2007, 2008

Analysis of the cost of milk and determination of reserves for its reduction. Factor analysis of changes in the cost of milk Stages of analyzing the cost of milk

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