Ways to reduce the cost of production. The main ways to reduce the cost of production. Non-operating income and expenses

02.09.2020

When analyzing the cost of production, the reasons for the resulting savings or overspending are identified in order to establish reserves for further cost reduction. These reserves can be:

Reducing the consumption rates of raw materials and materials, savings as a result of replacing some types of raw materials, materials, fuel with others, more progressive ones;

Reducing losses from marriage and production waste; the most complete use in the production of secondary resources and by-products; increasing labor productivity, optimizing wage costs;

Improving product quality.

The decisive condition for cost reduction is continuous technical progress. The introduction of new technology, the comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.

Reducing the cost of production is ensured primarily by increasing labor productivity. With the growth of labor productivity, labor costs per unit of output are reduced, and, consequently, the specific gravity wages in the cost structure. The success of the struggle to reduce costs is determined, first of all, by the growth of labor productivity of workers, which, under certain conditions, ensures savings on wages. Let us consider under what conditions, with the growth of labor productivity at enterprises, the costs of wages of workers are reduced. An increase in output per worker can be achieved through the implementation of organizational and technical measures, due to which, as a rule, the norms of output change and, accordingly, prices for the work performed. An increase in production can also occur due to overfulfillment of the established production standards without organizational and technical measures. Norms of production and prices in these conditions, as a rule, do not change. In the first case, when production rates and prices change, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with the reduction in prices, the share of wages in the unit cost of production decreases. However, this does not lead to a decrease in the average wages of workers, since the given organizational and technical measures enable workers to work out more products with the same labor costs. Thus, the implementation of organizational and technical measures with a corresponding revision of production standards makes it possible to reduce the cost of production by reducing the share of wages in a unit of output simultaneously with an increase in the average wages of workers.

In the second case, when the established norms of production and prices do not change, the amount of expenses for the wages of workers in the cost of a unit of production does not decrease. But with the growth of labor productivity, the volume of production increases, which leads to savings in other items of expenditure, in particular, the costs of servicing production and management are reduced. This happens because a significant part of the costs in the workshop costs (and almost completely in general factory costs) is conditionally fixed costs(depreciation of equipment, maintenance of buildings, maintenance of workshop and general plant apparatus and other expenses), which do not depend on the degree of implementation of the production plan. This means that their total amount does not change or almost does not change depending on the implementation of the production plan. It follows that the greater the output, the smaller the share of workshop and general factory costs in its cost. With an increase in the volume of output, the profit of the enterprise increases not only due to a decrease in cost, but also due to an increase in the number of products produced. Thus, the greater the volume of production, the greater the amount of profit received by the enterprise, ceteris paribus. The most important thing in the struggle to reduce the cost of production is the observance of the strictest economy regime in all areas of production and production. economic activity enterprises . Consistent implementation of the regime of economy at enterprises is manifested primarily in reducing the cost of material resources per unit of output, reducing the costs of servicing production and management, and eliminating losses from marriage and other unproductive expenses. Material costs, as you know, in most industries occupy a large share in the structure of production costs, therefore, even a slight saving of raw materials, materials, fuel and energy in the production of each unit of output in the whole enterprise has a major effect. The enterprise has the ability to influence the value of the cost of material resources, starting with their procurement. Raw materials and materials are included in the cost price at the price of their purchase, taking into account the cost of transportation, therefore right choice suppliers of materials affects the cost of production. It is important to ensure that materials are received from such suppliers, which are located at a short distance from the enterprise, as well as to transport goods by the cheapest mode of transport.

Literature:

1.Basovsky L.E. Marketing: a course of lectures. – M.: INFRA-M, 2006, - 367 p.

2. Deliyskaya M.G., Soloviev I.A. Product competitiveness. - M .: Publishing house of standards, 2007, - 284 p ..

3. Sergeev I.V. Economics of the enterprise: Textbook. - 2nd ed., revised. and additional - M.: Finance and statistics, - 304 p.

ESSAY

Department: Enterprise Finance

Topic: Ways to reduce production costs

Is done by a student

Groups K-3-2

Kupriyanova A.B.

scientific adviser

Assoc. Seregina E.Yu.

MOSCOW

Chapter 1: Technical and economic factors and reserves to reduce the cost of production……………………………………………………………………………………….2

Chapter 2: Reserves for reducing complex costs………………….……………………8

Chapter 3: Ways to reduce production costs……………………………………...10

References……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

INTRODUCTION

At present, in the conditions of a long and painful transition for Russia to a market economy, it is important effective organization production.

Gone is the state planning of the work of enterprises, most of the economic ties are lost. And in the new conditions, survival is possible only by increasing the efficiency of the enterprise, minimizing costs and maximizing profits.

In sequence economic crises put in a difficult position not only enterprises, but also ordinary citizens - consumers, the level of purchasing power of which depends on the volume of sales of manufactured products.

Thus, it is necessary to identify ways to reduce the cost of production. In this essay, I will try to show these ways.

Technical and economic factors and reserves for cost reduction

At present, when analyzing the actual cost of manufactured products, identifying reserves and the economic effect of its reduction, the calculation of economic factors is used. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of the work of teams of enterprises to reduce costs: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reducing administrative and management and other overhead costs, reducing scrap and eliminating unproductive costs and losses. .

Savings actual decline cost, is calculated according to the following composition (typical list) of factors:

1. Raising the technical level of production. This is the introduction of a new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and specifications products; other factors that increase technical level production.

For this group, the impact on the cost of scientific and technological achievements and best practices is analyzed. For each event, the economic effect is calculated, which is expressed in the reduction of production costs. The savings from the implementation of measures is determined by comparing the cost per unit of output before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year:

E \u003d (C C - C H) * A H,

where E - savings in direct current costs

C C - direct current costs per unit of output before the implementation of the measure

C N - direct current costs after the implementation of the measure

A H - the volume of production in natural units from the beginning of the implementation of the event until the end of the planned year.

At the same time, carry-over savings from those measures that were implemented in the previous year should also be taken into account. It can be defined as the difference between the annual estimated savings and its part taken into account in the previous year's planned calculations. For activities planned over a number of years, savings are calculated based on the volume of work performed using new equipment in the reporting year only, without taking into account the scale of implementation before the beginning of this year.

Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of cost-effective substitutes, full use waste in production. A large reserve is fraught with the improvement of products, reducing their material consumption and labor intensity, reducing the weight of machinery and equipment, reducing overall dimensions, etc.

2. Improving the organization of production and labor. Cost reduction can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production.

With the simultaneous improvement of technology and the organization of production, it is necessary to establish the savings for each factor separately and include them in the appropriate groups. If it is difficult to make such a division, then the savings can be calculated based on the targeted nature of the activities or by groups of factors.

The reduction in current costs occurs as a result of improving the maintenance of the main production (for example, the development mass production, increasing the shift ratio, streamlining auxiliary technological work, improving the tool economy, improving the organization of control over the quality of work and products). A significant reduction in the cost of living labor can occur with an increase in standards and service areas, a reduction in the loss of working time, and a decrease in the number of workers who do not fulfill production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (with accruals for social insurance and taking into account the costs of overalls, food, etc.). Additional savings arise from the improvement of the management structure of the enterprise as a whole. It is expressed in the reduction of management costs and savings in wages and accruals on it in connection with the release of managerial personnel.

With the improvement of the use of fixed assets, the cost reduction occurs as a result of an increase in the reliability and durability of equipment; improving the system of preventive maintenance; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets. Savings are calculated as the product of the absolute cost reduction (except depreciation) per unit of equipment (or other fixed assets) by the average operating amount of equipment (or other fixed assets).

The improvement of material and technical supply and the use of material resources is reflected in a reduction in the consumption rates of raw materials and materials, a reduction in their cost by reducing procurement and storage costs. Transportation costs are reduced as a result of a decrease in the cost of delivering raw materials and materials from the supplier to the enterprise's warehouses, from factory warehouses to places of consumption; reduce transportation costs finished products.

Certain reserves for cost reduction are laid down in the elimination or reduction of costs that are not necessary in the normal organization of the production process (excess consumption of raw materials, materials, fuel, energy, additional payments to workers for deviation from normal working conditions and overtime work, payments on recourse claims, etc.). Identification of these unnecessary costs requires special methods and attention of the enterprise team. They can be identified by conducting special surveys and one-time accounting, when analyzing data from standard accounting for production costs, and a thorough analysis of planned and actual production costs.

3. Changes in the volume and structure of products, which can lead to a relative decrease in semi-fixed costs (except for depreciation), a relative decrease in depreciation, a change in the range and range of products, and an increase in its quality. Semi-fixed costs do not directly depend on the quantity of output. With an increase in production volume, their number per unit of production decreases, which leads to a decrease in its cost. Relative savings on semi-fixed costs is determined by the formula

E P \u003d (T * P C) / 100,

where E P - savings of semi-fixed costs

П С - the amount of semi-fixed costs in the base year

T is the growth rate of marketable output compared to the base year.

The relative change in depreciation charges is calculated separately. Part of the depreciation (as well as other production costs) is not included in the cost, but is reimbursed from other sources (special funds, payment for services to the side, not included in the composition of marketable products, etc.), so the total amount of depreciation may decrease. The decrease is determined by the actual data for the reporting period. The total savings on depreciation allowances are calculated using the formula

E A \u003d (A O K / D O - A 1 K / D 1) * D 1,

where E A - savings due to the relative decrease in depreciation

A 0, A 1 - the amount of depreciation in the base and reporting year

K - coefficient taking into account the amount of depreciation charged to the cost of production in the base year

In order to avoid a repeated account, the total amount of savings is reduced (increased) by the part that is taken into account by other factors.

Changing the range and range of products is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The impact of changes in the structure of products on the cost is analyzed in terms of variable costs according to the costing items of the standard nomenclature. The calculation of the impact of the structure of manufactured products on the cost price must be linked to indicators of increasing labor productivity.

4. Improve usage natural resources. This takes into account: changes in the composition and quality of raw materials; change in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; change in other natural conditions. These factors reflect the influence of natural (natural) conditions on the amount of variable costs. The analysis of their impact on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries.

5. Industry and other factors. These include: the commissioning and development of new shops, production units and industries, the preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves for cost reduction as a result of the liquidation of obsolete and commissioning of new workshops and production facilities at a higher technical basis, with the best economic performance.

Significant reserves are laid down in the reduction of costs for the preparation and development of new types of products and new technological processes, in reducing the costs of the start-up period for newly commissioned shops and facilities. The calculation of the amount of change in expenses is carried out according to the formula

E P \u003d (C 1 / D 1 - C 0 / D 0) * D 1,

where E P - change in the costs of preparation and development of production

C 0, C 1 - the sum of the costs of the base and reporting year

D 0, D 1 - the volume of marketable products of the base and reporting year.

The impact on the cost of commercial products of changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of the use of various technological processes. In this case, it is advisable to calculate the optimal placement certain types products by enterprises of the association, taking into account the use of existing capacities, reducing production costs and based on a comparison the best option with actual reveal reserves.

If changes in the value of costs in the analyzed period are not reflected in the above factors, then they are referred to others. These include, for example, a change in the size or termination of various kinds of mandatory payments, a change in the amount of costs included in the cost of production, etc.

The cost reduction factors and reserves identified as a result of the analysis must be summarized in the final conclusions, the total impact of all factors on reducing the total cost and cost per unit of output should be determined.

Reserves for reducing complex costs

An analysis of complex costs makes it possible to identify additional reserves for reducing production costs and increasing production efficiency. The composition of the cost of commercial products includes complex costs, which are the costs of servicing production and management, the costs of preparing and mastering the production of new types of products, losses from marriage; other production expenses; non-manufacturing expenses. each item of complex costs includes costs of various economic nature and purpose. When accounting, they are detailed into more fractional items that combine expenses of the same purpose, and savings on one of them do not result in overspending on others. When analyzing deviations from the cost estimates, they are determined not by the article as a whole, but by the individual items included in it. Then, the amounts of excess of the estimate for one item of expenditure and savings for others are calculated separately. Therefore, in the analysis, it is impossible to carry out mutual cancellation of deviations by summing them up.

In production and management maintenance costs includes three items: the cost of maintaining and operating equipment, workshop costs and general factory costs.

The costs of maintenance and operation of equipment occupy a significant share in the total amount of complex costs. They include the costs associated with the operation of the equipment, i.e. maintenance costs, depreciation, Maintenance production and handling equipment, workshop transport, maintenance of workplaces, as well as depreciation and compensation for the wear and tear of tools and fixtures, etc. They are distributed among individual types of products in proportion to the estimated (normative) rates and increase when the plan is overfulfilled in terms of production volume. However, this growth is disproportionate to the increase in the volume of production, and its rate depends on the factors that led to the above-plan increase in production.

Shop expenses include expenses for the maintenance of shop personnel, depreciation and expenses for the maintenance of buildings, structures and equipment, for the current repair of buildings and structures, expenses for testing, experiments and research, for rationalization and invention of a shop nature, for labor protection measures, etc. .d. The composition of the actual workshop expenses additionally includes unproductive expenses: losses from downtime, from damage to material assets and technological equipment during storage in workshops, shortage of material assets and work in progress (minus surpluses), other unproductive expenses and surpluses.

General factory expenses, which are associated with the maintenance and management of the production of the entire enterprise, are divided into five groups: expenses for the maintenance of the management apparatus; general running costs; taxes, fees and other mandatory deductions and expenses; unproductive expenses; excluded income (non-planned income of the enterprise received by it during the reporting period). Workshop and general factory expenses are distributed among various types of products in proportion to the sum of the basic wages of production workers (without additional payments under progressive bonus systems) and the costs of maintaining and operating equipment, or in proportion to another base.

When analyzing the costs of servicing production and management, it is necessary to assess the overall level of costs; determine the fulfillment of the estimates of the indicated expenses as a whole, by groups and individual items; identify potential cost savings.

A decisive role in shop and general factory expenses is played by the costs of maintaining the administrative apparatus, a large place is occupied by depreciation and current repairs of fixed assets, and compensation for the wear and tear of low-value and wearing items.

When considering other complex cost items, it should be taken into account that the costs of preparation and development of production, losses from marriage, other production costs are production losses. Main part expenses for the preparation and development of production associated with the development of new types of products and new technological processes and the preparation of industrial production of these products. The actual costs for these purposes are first taken into account as deferred expenses, and then written off gradually to the cost of production, based on the planned period for their full reimbursement (no more than two years) and the planned volume of output during this period.

The most common production losses are scrap losses. The elimination of these losses is a significant reserve for reducing the cost of production. To determine the losses from marriage, attributable to the cost of production, the cost of finally rejected products is added to the cost of correcting the marriage and subtracted from the amount received the cost of the marriage at the price of their possible use, the amount of retention from the perpetrators of the marriage and the amount of compensation for losses actually recovered from suppliers for the supply substandard materials or semi-finished products. At the same time, not only the absolute change in the amount of losses from marriage in comparison with the previous reporting period is determined, but also the change in their share in the cost of production.

The costs associated with the sale of products are non-manufacturing expenses. They include the cost of packaging, product packaging, its delivery to the destination station, as well as loading into railway cars and other vehicles. As part of the cost, they are shown in total amounts without breakdown, on the basis of which the total deviation of actual non-production costs from planned ones is determined. It should be borne in mind that these costs depend on the volume of shipped products and are variable.

Complex items include other operating expenses, which in different industries include various types of expenses, for example, deductions for research and development work, for warranty service and repair of products, as well as expenses that cannot be attributed to cost as part of other items.

Ways to reduce production costs

A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization also requires the establishment of the most rational cooperative ties between enterprises.

The success of the struggle to reduce costs is primarily determined by the growth of labor productivity of workers, which, under certain conditions, ensures savings on wages. Let us consider under what conditions, with the growth of labor productivity at enterprises, the costs of wages of workers are reduced. An increase in output per worker can be achieved through the implementation of organizational and technical measures, due to which, as a rule, the norms of output change and, accordingly, prices for the work performed. An increase in production can also occur due to overfulfillment of the established production standards without organizational and technical measures. Norms of production and prices in these conditions, as a rule, do not change.

In the first case, when production rates and prices change, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with the reduction in prices, the share of wages in the unit cost of production decreases. However, this does not lead to a decrease in the average wages of workers, since the given organizational and technical measures enable workers to work out more products with the same labor costs. Thus, the implementation of organizational and technical measures with a corresponding revision of production standards makes it possible to reduce the cost of production by reducing the share of wages in a unit of output simultaneously with an increase in the average wages of workers.

With an increase in the volume of output, the profit of the enterprise increases not only due to a decrease in cost, but also due to an increase in the number of products produced. Thus, the greater the volume of production, the greater the amount of profit received by the enterprise, ceteris paribus.

Of the greatest importance in the struggle to reduce the cost of production is the observance of the strictest regime of economy in all areas of the production and economic activity of the enterprise. Consistent implementation of the regime of economy at enterprises is manifested primarily in reducing the cost of material resources per unit of output, reducing the costs of servicing production and management, and eliminating losses from marriage and other unproductive expenses.

Material costs, as you know, in most industries occupy a large share in the structure of production costs, therefore, even a slight saving of raw materials, materials, fuel and energy in the production of each unit of output in the whole enterprise has a major effect.

The enterprise has the ability to influence the value of the cost of material resources, starting with their procurement. Raw materials and materials are included in the cost price at the price of their purchase, taking into account the cost of transportation, so the correct choice of material suppliers affects the cost of production. It is important to ensure that materials are received from such suppliers, which are located at a short distance from the enterprise, as well as to transport goods by the cheapest mode of transport. When concluding contracts for the supply of material resources, it is necessary to order materials that, in terms of size and quality, exactly correspond to the planned specification for materials, strive to use cheaper materials without reducing product quality at the same time.

The main condition for reducing the cost of raw materials and materials for the production of a unit of output is the improvement of product designs and the improvement of production technology, the use of progressive types of materials, the introduction of technical reasonable standards expenses of material assets.

Reducing the cost of production maintenance and management also reduces the cost of production. The size of these costs per unit of output depends not only on the volume of output, but also on their absolute amount. The smaller the amount of shop and general factory expenses for the whole enterprise, the lower the cost of each product, all other things being equal.

Reserves for reducing shop and general factory expenses consist primarily in simplifying and reducing the cost of the management apparatus, in saving on management expenses. The composition of workshop and general factory expenses also includes to a large extent wage auxiliary and auxiliary workers. Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers employed in these works, and, consequently, to saving shop and general factory costs. In this case, automation and mechanization of production processes, reduction in the share of costs are of paramount importance. manual labor in production. Automation and mechanization of production processes make it possible to reduce the number of auxiliary and auxiliary workers in industrial production.

Savings also contribute to the reduction of workshop and general factory costs. auxiliary materials used in the operation of equipment and for other household needs.

Significant reserves of cost reduction are concluded in the reduction of losses from marriage and other unproductive expenses. Studying the causes of marriage, identifying its culprit makes it possible to carry out measures to eliminate losses from marriage, reduce and most rational use production waste.

The scale of identifying and using reserves to reduce the cost of production largely depends on how the work is set up to study and implement the experience available at other enterprises.

Table: Classification of costs by economic elements and cost items

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

According to the degree of homogeneity, all costs are divided into simple (single-element) and complex. Simple costs have a homogeneous content: raw materials, fuel, energy, depreciation, wages. Complex expenses include heterogeneous elements. These include, for example, the costs of maintaining and operating equipment, general shop expenses, etc.

On the basis of dependence on changes in the volume of production, costs are divided into variable and conditionally fixed. Variables (proportional) include costs, the size of which changes in proportion to changes in the volume of production. These costs include: the cost of basic materials, cutting tools, basic wages, fuel and energy for technological purposes, etc. Conditionally fixed (disproportionate) are costs, the amount of which does not depend on changes in production volume. These include: salaries of administrative and managerial personnel, expenses for heating, lighting, depreciation, etc.

The cost of production is characterized by indicators expressing: a) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period - the cost of marketable products, comparable marketable products, sold products; b) costs per unit of volume of work performed - the cost of a unit of certain types of marketable products, semi-finished products and production services (products of auxiliary workshops), costs per 1 rub. marketable products, the cost of 1 rub. normative net production.

The cost of production is a qualitative indicator that characterizes the production and economic activities of a production association, enterprise. The cost of production is the cost of the enterprise in monetary terms for its production and marketing. In the cost price as in a generalizing economic indicator all aspects of the enterprise's activity are reflected: the degree of technological equipment of production and the development of technological processes; the level of organization of production and labor, the degree of use of production capacities; profitability of the use of material and labor resources and other conditions and factors that characterize production and economic activity.

Depending on the volume of included costs, there are shop, production and full costs. The shop cost includes the costs of individual shops for the manufacture of products. It is the initial basis for determining intermediate intra-factory planned and estimated prices when organizing intra-factory economic accounting. The production cost covers the costs of the enterprise for the production of products. In addition to the shop cost, it includes overhead costs. The total cost of production includes all costs associated with its production and sale. It differs from the production cost by the amount of non-production costs and is calculated only for marketable products.

Cost reduction is planned according to two indicators: for comparable marketable products; at the cost of 1 rub. marketable products, if the share of products comparable with the previous year in the total volume of output is small. Comparable marketable products include all its types produced at a given enterprise in the previous period in mass or serial order.

The planned amount of cost reduction is determined on the basis of the following calculations.

In terms of comparable commercial products. First, the absolute amount of savings is determined by the formula:

Having determined the amount of absolute savings in the planning period, calculate the desired percentage of cost reduction in the planning period ( Sav.t.p):

where Eabs.av.t.p.- absolute savings from reducing the cost of comparable marketable products, thousand rubles; NniCbi- planned release of comparable marketable products at the cost of the reporting period; NniCni- the same, at the cost of the planned period; n- the number of types of comparable commercial products.

In terms of costs per 1 rub. commodity products. The absolute savings from reducing the cost of commercial products in the planning period is calculated by the formula:

Based on the same data, the percentage of cost reduction per 1 ruble is determined. marketable products in the planning period compared with the reporting period (S’ tp):

where Ztpb- the cost of 1 rub. marketable products in the reporting period, kopecks; Ztpp- the same, in the planned period; TP- the cost of marketable products in the planned period, thousand rubles.

It should be borne in mind that a number of factors influence the level of costs, including changes in consumption rates and prices for materials, growth in labor productivity, changes in production volume, etc. In this regard, when calculating, it is necessary to determine the impact of each of them in general effect.

LIST OF USED SOURCES

1. Enterprise economics: textbook / edited by prof. Safronova.- M.: "Jurist", 1998, p. 146

2. Economics of the enterprise: Textbook for universities / V. Ya. Gorfinkel, E. M. Kupriakov, V. P. Prasolova and others; Ed. prof. V. Ya. Gorfinkel, prof. E. M. Kupryakova. - M.: Banks and stock exchanges, UNITI, 1996. - 367p.

3. Zaitsev NL Economics of an industrial enterprise: Textbook; 2nd ed., revised. and additional – M.: INFRA-M, 1998. – 336p.

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The cost of production and ways to reduce it .

PLAN

INTRODUCTION................................................. ................................................. ...... 3

CHAPTER 1. THEORETICAL ASPECTS OF PRODUCTION COST FORMATION........................................................................... ................................................. ............... 5

.............................................................. 5

1.2. The cost of industrial products and its structure........................ 8

1.3. Technical and economic factors and reserves for cost reduction... 12

CHAPTER 2. ANALYSIS OF THE COST OF THE PRODUCTS OF FABRICS LLC AND THE WAYS TO REDUCED IT.......................................... ................................................. ............... 19

2.1 Characteristics of the enterprise.................................................................... 19

2.2 Analysis of the dynamics of operating costs per 1 rub. cost of goods sold............................................................................................................. 21

2.3 Analysis of the influence of factors of change in costs per 1 rub. cost of goods sold.................................................................................... 22

2.4 Analysis of the influence of the composition of products by the age of its release on changes in costs per 1 rub. cost of goods sold.................................. 26

2.5 Analysis of the impact of the cost of individual product groups in terms of their profitability................................................................................................... 27

2.6 Cost analysis for cost items.............. 29

CHAPTER 3. WAYS TO REDUCE THE COST .................................................................. 31

CONCLUSION................................................. ................................................. .... 34

LIST OF USED LITERATURE .............................................................. .35

INTRODUCTION

Enterprise costs consist of the total cost of the enterprise for the production of products and its sale. These costs, expressed in monetary terms, are called the cost price and are part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation, wages production staff and other monetary expenses. means saving materialized and living labor and is the most important factor in increasing the efficiency of production, the growth of savings. Thus, the relevance of the topic of research on ways to reduce the cost of production today can not be overestimated.

Main goal term paper is to study, on the example of an existing domestic enterprise, possible ways to reduce the cost of its products.

This goal necessitated the solution of a number of interrelated assignments:

to study the essence of the concept of cost of production;

· to analyze the features of the formation of the cost of production of the enterprise;

· develop possible ways to reduce the cost of production of the enterprise.

Subject term papers are economic relations that arise in the process of forming the cost of production of the enterprise.

As object course work advocates the cost of production and ways to reduce it.

Course work consists of an introduction, main body and conclusion. In the introduction, the relevance of the topic, purpose, tasks, subject and object of research are formulated. In the main part, the problem posed is analyzed. In conclusion, the main results of the course research are presented.

CHAPTER 1. THEORETICAL ASPECTS OF PRODUCTION COST FORMATION

1.1. The essence of the concept of cost

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

The immediate task of the analysis are: checking the validity of the plan at cost, the progressiveness of cost rates; assessment of the implementation of the plan and the study of the causes of deviations from it, dynamic changes; identification of reserves to reduce costs; finding ways to mobilize them.

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

The costs of living and materialized labor in the process of production constitute the costs of production. Under the conditions of commodity-money relations and the economic isolation of the enterprise, differences between the social costs of production and the costs of the enterprise inevitably remain. Social costs of production- is the totality of living and materialized labor, which is expressed in the value of products. Enterprise costs consist of the total cost of the enterprise for the production of products and its sale. These costs, expressed in monetary terms, are called the cost price and are part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation, wages of production personnel and other cash costs. Reducing the cost of production means saving materialized and living labor and is the most important factor in increasing the efficiency of production, the growth of savings.

The largest share in the cost of industrial production falls on raw materials and basic materials, and then on wages and depreciation.

The cost of production is interconnected with indicators of production efficiency. It reflects a large part of the cost of production and depends on changes in the conditions of production and sale of products. Technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, organization of production, in the structure and quality of products, and on the magnitude of the costs of its production. Cost analysis, as a rule, is carried out systematically during the year in order to identify intra-production reserves for their reduction.

A number of indicators are used to analyze the level and dynamics of changes in the cost of products. These include: an estimate of production costs, the cost of marketable and marketable products, a reduction in the cost of comparable marketable products and the cost of one ruble of marketable (sold) products.

Production Cost Estimate- the most general indicator that reflects the total amount of expenses of the enterprise for its production activities in terms of economic elements. It reflects, firstly, all the costs of the main and auxiliary production associated with the release of marketable and gross output; secondly, the costs of works and services of a non-industrial nature (construction and installation, transport, research and design, etc.); thirdly, the costs of mastering the production of new products, regardless of the source of their compensation. These costs are calculated, as a rule, without taking into account intra-factory turnover.

In the cost of commercial products include all costs of the enterprise for the production and marketing of marketable products in the context of cost items. Cost of goods sold equal to the cost of sales minus the increased costs of the first year mass production new products reimbursed from the fund for the development of new equipment, plus the production cost of products sold from last year's balances. The costs reimbursed from the fund for the development of new equipment are included in the cost of commercial products, but are not included in the cost of products sold. They are defined as the difference between the planned cost of the first year of mass production of products and the cost adopted when approving prices:

C R \u003d C T - Z H + (C P2 - C P1),

where С Р - cost of goods sold

C T - cost of commercial products

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

C P1, C P2 - the production cost of the balance of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the level of cost per various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. Unit cost of production (calculation) shows the costs of the enterprise for the production and sale of a particular type of product per one physical unit. Costing is widely used in pricing and benchmarking.

As part of the analysis financial condition any enterprise reveals weak and strengths his financial activities. In practice, the most common weaknesses Russian enterprises are: low proportion own funds in funding sources; dependence of the enterprise on borrowed capital; high cost of production; low level of net profit.

The disadvantages of enterprises are closely interrelated: cost reduction leads to an increase in net profit, and due to the rational distribution of net profit, it is possible to increase the share of own funds in sources of financing and reduce the dependence of the enterprise on borrowed funds.

Equity capital with a forecast for next year can be increased due to the growth of retained earnings of the reporting year. Undistributed profit (or uncovered loss) of the reporting period consists of undistributed profit (uncovered loss) of previous years and net profit (loss) of the reporting period. Therefore, in order to increase own funds due to the growth of retained earnings, it is necessary to increase the level of net profit.

In practice, the most common factors for increasing net profit are:

increase in output (works, services) or expansion of the range of products (this factor is aimed at increasing sales revenue);
rising prices for products (the factor is also aimed at increasing revenue);
reduction of production costs (the factor is aimed at reducing the cost of production).

In this article, we will analyze only the third factor.

How to quickly and effectively reduce production costs?

To implement measures to reduce costs, it is necessary to analyze its structure. How to do this, we will show on the example of the production enterprise Alpha LLC (conditional name).

The main activity of Alpha LLC is mechanical engineering, namely the production of cars and the provision of services for their repair and maintenance. In addition, the company conducts research work (develops guidelines for the repair of vehicles and their components, the latest methods for diagnosing their condition).

The structure of production costs according to 2013 data is presented in Table. 1, as well as in the form of a pie chart, clearly representing the distribution of costs by cost items (Fig. 1).

Table 1. The structure of the cost of goods sold
Expenditures	Amount, thousand rubles	Specific weight, %
Material costs
Payroll fund with deductions
Including:
salary
social Security contributions
Services of third parties (co-executors)
other expenses
Total

Rice. 1. Distribution of the cost of goods sold by cost items

According to the financial statements, in the previous period, income was received in the amount of 188,537 thousand rubles. The cost of sold products amounted to 167,526 thousand rubles. The level of cost of sold products, works and services in relation to revenue amounted to 88.86%.

Thus, the excess of income over the cost of production of Alfa OJSC is not too large, which is due to high level labor costs and material costs.

The cost of raw materials and materials should not be underestimated - this is one of the fundamental elements of costs in industrial enterprises. To reduce them, it is worth reviewing the company's contracts with suppliers and counterparties or trying to find new suppliers with more attractive terms of delivery, payment and, of course, prices. In practice, these problems are most often solved by:

conclusion of contracts with manufacturers directly, bypassing intermediaries or reducing their number to a minimum, as a result, the purchase cost of raw materials is reduced;
conclusion of contracts with suppliers for the purchase of a large batch of materials. In this case, you can also negotiate with suppliers to provide discounts. The option is implemented in the two most common cases:

the first– the enterprise has sufficient financial resources to purchase a large batch and, of course, premises for storing materials;

second usually used by small enterprises and involves integration with other enterprises-buyers of one supplier, that is, an enterprise can team up with another to jointly purchase materials and thus, in agreement with the supplier, achieve a discount for a large volume of purchases;

samples from the general nomenclature of materials of those types that the enterprise can produce independently. Before making a choice between purchasing from a supplier and manufacturing it yourself, it is worthwhile to analyze whether it will be cost-effective - sometimes manufacturing yourself is more expensive than buying finished material from a supplier;
purchases of cheaper raw materials (one of the most common ways to reduce material costs as part of the cost). As a variation of this method of solving the problem of the high cost of material costs, one can consider the replacement of imported materials with domestic ones. But at the same time, one should not forget about one very big “but”: as you know, cheap does not always mean high quality.

As for the analyzed OOO Alfa, by and large, none of the considered options is suitable for implementation. The company purchases domestic materials directly without intermediaries; it is irrational to purchase a large batch, because there are no free financial resources for the purchase, nor the premises for its placement. It is not the best solution to change a supplier that has proven itself well over several years of joint work, in addition, provides discounts, deferrals and installment payments, and other preferential terms. Thus, within the framework of the analysis of the enterprise, we will leave the material costs as part of the cost price at the same level for the time being.

In the cost structure of Alfa LLC, a significant share (30.8%) is also occupied by labor costs with deductions for social needs. Thus, after material costs (42.5% as part of the cost), wages are the second largest component of costs in the cost. Therefore, when analyzing the state of the cost structure, it is necessary to pay attention to the payroll fund (PHOT).

Having considered the detailed headcount structure (Fig. 2), we can conclude that the distribution by the number of employees for administrative, managerial, scientific, technical and production personnel is approximately the same.

Rice. 2. Staff structure

The average number of employees of the enterprise in 2013 amounted to 129 people.

Downsize or lay off scientific and technical staff inexpedient, since for any enterprise, including Alpha LLC, its scientific potential is of no small importance.

Note!

Reductions and layoffs are not the best best method reducing costs, because such actions can lead to discord in the team. At the same time, sometimes the staff of an enterprise is so unreasonably large that there is simply no other way out but dismissal.

Now let's analyze the costs of payroll for production personnel (Table 2).

Table 2. Payroll costs for production personnel
Index	Fact (2013)	Plan (2014)
Average monthly salary of production personnel, thousand rubles
Output volume, thousand rubles
Number of production personnel, pers.
Revenue Growth Rate

Assume that in the future period, a decrease in sales by 14% is expected. Thus, the planned value of the sales volume is approximately 162,142 thousand rubles.

We will carry out an enlarged calculation of the payroll according to the formula:

FZP plan \u003d FZP base × K meas + E h × ZP plan,

where FZP plan is the payroll fund for the planned year, rub.;

FZP bases - wage fund in the base period, rub.;

K meas - the coefficient of change in the volume of production;

E h - planned change in the number due to the main technical and economic factors, people;

ZP plan - the average annual salary of one employee, rub.

The coefficient of change in the volume of production (K meas) is calculated as follows:

K meas = Q 2 / Q 1 ,

where Q 1 - the volume of output for the previous period, rub.;

Q 2 - the volume of output for the planned period, rub.

For Alfa LLC K change = 162 142 / 188 537 = 0,86 .

Directly in the production activities of the analyzed enterprise are employed 48 human.

The number of personnel required to carry out the production program can be determined using the method of adjusting the base number according to the formula:

H plan \u003d H base × K meas,

where H plan - planned headcount personnel, people;

H bases - the number of personnel in the base period, people.

Thus, the number of production personnel of Alpha LLC, necessary for the implementation of the production program, for the planned period will be 41 people. (48 × 0.86).

In this regard, it is necessary to decide whether it is worth keeping production workers, subject to a decrease in the planned volume of work for the next year? It is inexpedient to reduce the production staff in Alpha LLC, first of all, because in the future, when the amount of work increases, there will be a problem of finding highly specialized specialists. Nevertheless, there is still a way out - you can try to organize forced downtime, that is, a temporary suspension of work for reasons of an economic, technological, technical or organizational nature.

Consequently, 7 people (48 - 41), who will not be involved in production in the planned period, will be sent to idle time in order to save the enterprise's money on wages.

In accordance with Labor Code In the Russian Federation, downtime due to the fault of the employer is paid in the amount of at least 2/3 of the average salary of the employee.

There are no plans to change the headcount due to the main technical and economic factors, therefore, the payroll, taking into account downtime, will be:

the payroll of the personnel involved at the average monthly salary for the previous period (data can be taken from explanatory note to the balance sheet; in the case under consideration, the average monthly salary of production personnel is 38,800 rubles):

FOT 1 = 38,800 × 41 × 12 = 19 090 thousand roubles.;

payroll for staff on forced downtime:

FOT 2 = 2/3 × 38 800 × 7 × 12 = 2173 thousand roubles.;

total payroll including downtime:

∑PHOT = 19 090 + 2173 = 21 263 thousand roubles.;

contributions for social needs:

About social = 21,263 × 30% = 6379 thousand roubles.

If the system of forced downtime is not applied, the wage fund will be:

FOT' = 38,800 × 48 × 12 = 22 349 thousand roubles.

Let's determine the economic effect (E) of the application of the forced downtime system:

ΔPHOT = 22 349 - 21 263 = 1086 thousand roubles.;
ΔО social = 22 349 × 30% - 6379 = 326 thousand roubles.
E \u003d 5587 + 1676 = 7263 thousand roubles.

The next step is to simplify the management structure and bring the number of administrative and management personnel(49 people) in accordance with the objective production needs.

The enterprise under consideration is a production enterprise, and the number of production and scientific personnel is less than the administrative and managerial one. In this case, you can resort to forced reductions. First, consider the structure of the enterprise by departments:

production and dispatching department;
manufacturing facility;
technical department;
material and technical department;
Department technical control;
laboratory of control and diagnostics;
Common department;
research department;
design department;
planning and Economic Department;
accounting.

As mentioned above, it is unwise to change the personnel structure of most departments. You can change the general department, the planning and economic department and the accounting department (Fig. 3), that is, reduce the number of employees in the amount of 9 people, namely:

legal adviser - 1 person. A lawyer and his assistant will remain at the enterprise, who will fully cope with all duties;
economist general department- 1 person The duties of the economist of the general department will be assigned to the economists of the planning and economic department;
economist of the planning and economic department - 4 people;
accountant - 3 people

For the accounting department and the planning and economic department, three specialists each are enough - Alfa LLC is not large, and a large number of economists and accountants is unreasonable.

Rice. 3. The structure of the general and planning and economic departments and accounting

You can avoid downsizing by reducing the payroll for each employee by the same percentage, which will avoid a hostile atmosphere within the team. But this method absolutely does not take into account the effectiveness of each employee individually, and as a result, highly qualified specialists will be forced to “feed” low-skilled or unclaimed workers. This method cannot be called effective, before applying it, it is worth weighing all the pros and cons.

Of course, reducing the number of staff is a painful, but often necessary step, because employees who are not busy with work in their working time, not only harm the enterprise in the amount of wasted payroll and social contributions, but also distract other employees with conversations that are not related to work, increase the use of Internet traffic. At the same time, the correct reduction in the number of personnel and even the elimination of some departments as a whole will in the future make it possible to resort to the services of third-party organizations and thus also reduce the cost of production. So, for example, instead of maintaining your own accounting department, you can conclude an agreement with an audit company or use temporary employment services.

Reducing the number of personnel at Alfa LLC will not affect the quality of its products, which, of course, is very important for the company's image. The production and scientific and technical staff remained at full strength, the changes affected only three departments that are not directly related to the production of products.

Savings (E) from the release of managerial personnel can be calculated using the formula:

E \u003d K × ZP sr,

where K is the number of released workers;

ZP cf - average salary in the previous period, rub.

Let us calculate the savings from the release of managerial personnel at Alfa LLC based on the fact that the average salary of administrative and managerial personnel in the previous period amounted to 43,774 rubles:

E plan \u003d 9 × 43 774 × 12 + O social \u003d 4728 + 4728 × 30% \u003d 4728 + 1418 \u003d 6146 thousand roubles.

The total savings from the proposed measures are:

∑E = 1412 + 6146 = 7558 thousand rubles, including:

∑E (wages) = 1086 + 4728 = 5814 thousand roubles.

∑E (social contributions) = 326 + 1418 = 1744 thousand roubles.

The forecast payroll fund, taking into account the changes, will be:

Salary = 34 043 - 5814 = 28 229 thousand roubles.

About social = 28 229 × 30% = 8469 thousand roubles.

FOT plan = 28 229 + 8469 = 33 098 thousand roubles.

Due to the fact that revenue is expected to decrease, it is possible to reduce material costs as part of the cost price in proportion to the expected decrease (14%):

E (mat. costs) \u003d 71,198 - 71,198 × 0.86 \u003d 71,198 - 61,230 \u003d 9968 thousand rubles.

In accordance with the calculations carried out, we present the forecast structure of the cost of production for the planned period (Table 3).

Table 3. The structure of the cost of production for the planned period, thousand rubles.
Name	Fact	Plan	Change	Percent Change
Material costs
payroll with deductions
Including:
salary
social Security contributions
Third-party company services
other expenses
Total

As a result of the measures taken, it was possible to reduce the payroll and, in general, reduce the cost of production: now, as part of the costs of the planned cost, inventories have the largest share (43.61%), and the wage fund - 26.14% (in the previous period - 30.8 %).

Predictive accounting model

Based on the data of the balance sheet and income statement for previous periods (2012 and 2013, tables 4 and 5, respectively), we will compile a forecast model of accounting statements for 2014, taking into account the proposed changes (table 6).

Table 4. Balance sheet for 2012-2013, thousand rubles
Name	Indicator code	2012	2013
ASSETS
I. Non-current assets
Intangible assets
fixed assets
Construction in progress
Long-term financial investments
Other noncurrent assets
Total for Section I
II. current assets

Value added tax on acquired valuables
Accounts receivable (less than 12 months)
Cash
Total for Section II
BALANCE
LIABILITY
III. Capital and reserves
Authorized capital
Reserve capital
Retained earnings (uncovered loss)
Total for Section III
IV. long term duties
Loans and credits
Deferred tax liabilities
Other long-term liabilities
Total for section IV
V. Current liabilities
Loans and credits
Accounts payable
Section V total
BALANCE

Table 5. Profit and loss statement for 2012-2013, thousand rubles
Name	2012	2013
Income and expenses from ordinary activities
Sales proceeds (net of VAT, excises)
Cost of sold goods, products, works, services
Gross profit
Selling expenses
Management expenses
Profit (loss) from sale
Interest receivable
Operating income and expenses
Percentage to be paid
Income from participation in other organizations
Other operating income
Other operating expenses
Non-operating income and expenses
Profit (loss) before tax
Income tax and other similar obligatory payments
Extraordinary income and expenses
Net profit

Table 6. Profit and loss statement forecast, thousand rubles
Name	Fact	Plan	Change
Sales revenue
Production cost
Gross profit
Percentage to be paid
Other operating expenses
Profit before tax
Income tax (20%)
Net profit

Let's make a predictive model of the balance sheet using the percentage of sales method. This method is based on the following basic principles:

1. Current assets, current liabilities and variable costs, when sales volume changes by a certain percentage, change on average by the same percentage.

2. When the production capacity is fully loaded, it is assumed that the need for fixed assets changes in direct proportion to the change in output. The remaining non-current assets (excluding fixed assets) are taken unchanged in the forecast.

3. Long-term liabilities and equity (which includes authorized capital, additional capital, reserve capital, deferred income and reserves for future expenses) are also taken unchanged in the forecast.

4. Retained earnings are projected as follows: the projected net income is added to the retained earnings of the base period and dividends are deducted if they are planned to be spent on them.

In addition, the projected net income can be used to increase reserves in the form of retained earnings, or you can partially repay short-term liabilities.

According to the forecast income statement, net profit at the end of the year is 10,554 thousand rubles. The selection method established the following distribution of net profit:

3756 thousand rubles — to increase the size of the reserve in the form of retained earnings;
6798 thousand rubles - to pay off short-term liabilities.

In order to proceed with the forecast, it is necessary to calculate the growth rate of sales proceeds (TPR vyr):

TPR vyr \u003d (VR '- VR) / VR,

where BP is the sales revenue of the reporting period, rubles;

ВР' is the expected sales revenue in the future period, rub.

The growth rate of revenue from sales of Alfa LLC in the forecast period will be:

(162 142 - 188 537) / 188 537= -0,14.

As you can see, the growth rate of sales proceeds has a negative sign, because a decrease in revenue is expected in the forecast period.

In accordance with the methodology outlined above, it is possible to build a predictive balance sheet model (Table 7) using the balance sheet of the previous period and the forecast income statement for the planned period.

Table 7. Forecast balance sheet, thousand rubles.
Name	Fact	Calculation	Plan
ASSETS
I. Fixed assets
Intangible assets
fixed assets		5290 - 5290 × (-0.14)
Profitable investments in material values
Financial investments
Section totalI		3 + 4549 + 403 + 8
II. current assets
		601 - 601 × (-0.14)
value added tax		77 - 77 × (-0.14)
Accounts receivable		29,286 - 29,286 × (-0.14)
Cash and cash equivalents		33,215 - 33,215 × (-0.14)
Section totalII		517 + 66 + 25 186 + 28 565
BALANCE		4963 + 54 334
LIABILITY
III. Capital and reserves
Authorized capital
Reserve capital
Undestributed profits
Section totalIII		125 + 15 + 2 5 758	2 5 898
IV. long term duties
V. Short-term liabilities
Borrowed funds		4350 - 4350 × (-0.14)
Accounts payable		42,391 - 42,391 × (-0.14) - 6798
Section totalIV		3741 + 2 9 658	3 3 399
BALANCE		25 898 + 3 3 399

Economic efficiency of the proposed measures to improve financial sustainability

Thanks to the application of a system of downtime in production and a reduction in the number of administrative and managerial personnel, it was possible to reduce the cost of production by 16% while reducing sales by 14%. In accordance with this, there was an increase in gross profit from 21,011 thousand rubles. to 21,750 thousand rubles, as a result of which the amount of net profit increased from 9963 thousand rubles. up to 10,554 thousand rubles. All this testifies to the expediency of applying the considered measures to improve the financial condition of the enterprise.

A. N. Dubonosova, Leading Economist

In the conditions of transition to a market economy, the role and importance of reducing the cost of production, work and services of a commercial organization is increasing dramatically. From an economic and social standpoint, the importance of reducing the cost of products, works and services for organizations is as follows:

In the increase in profits remaining at the disposal of the organization, and, consequently, in the emergence of opportunities not only in simple, but also in expanded production;

In the emergence of opportunities for material incentives for employees and the solution of many social problems of the organization's staff; - in the possibility of reducing the selling price of their products, which can significantly increase the competitiveness of products and increase sales;

In reducing the cost of production in joint-stock companies, which is a good prerequisite for paying dividends and increasing their rates.

A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. In organizations specializing in the production of specific products with mass production, the cost of production is much lower than in organizations that produce the same products in small quantities. The development of specialization also requires the establishment of the most rational cooperative links between organizations.

The success of the struggle to reduce costs ensures, first of all, the growth of labor productivity of workers, which, under certain conditions, ensures savings on wages or an increase in output, which reduces the share of semi-fixed costs in the cost of a unit of output.

Of paramount importance in the struggle to reduce the cost of production is the observance of the strictest regime of economy in all areas of the production and economic activity of the organization. The consistent implementation of the economy mode in organizations is manifested primarily in reducing the cost of material resources per unit of output, reducing the cost of servicing production and management, and eliminating losses from marriage and other unproductive costs.

The organization has the ability to influence the cost of material resources, starting with their procurement. Raw materials and materials are included in the cost price at the price of their purchase, taking into account the cost of transportation, so the correct choice of material suppliers affects the cost of production. It is important to ensure that materials are received from such suppliers, which are located at a short distance from the organization, as well as to transport goods by the cheapest mode of transport. When concluding contracts for the supply of material resources, it is necessary to order materials that, in terms of size and quality, exactly correspond to the planned specification for materials, strive to use cheaper materials without reducing product quality at the same time.

Reserves for reducing workshop and general factory costs are, first of all, in savings on management costs. The wages of auxiliary workers are also included in the composition of shop and general factory expenses to a large extent. Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers, and, consequently, to saving shop and general factory costs.

The reduction of workshop and general factory costs is also facilitated by the economical use of auxiliary materials used in the operation of equipment and for other household needs.

Thus, the reduction in the cost of production is ensured, first of all, by increasing labor productivity, observing the strictest economy regime in all areas of the organization's production and economic activities, improving product designs and improving production technology, reducing production maintenance and management costs, losses from marriage and other unproductive expenses.

test questions

1. What is the importance of cost analysis in the activities of a commercial organization?

2. What are the main sources of information used in cost analysis?

3. What indicators are determined to analyze the costs of a commercial organization?

4. List the main directions of cost analysis.

5. List measures to optimize costs.

6. How are the costs per 1 ruble of manufactured products determined, what is the advantage of this indicator?

7. List the factors that affect the change in the level of costs per ruble of manufactured products.

8. Name the types of deviations in production costs.

9. Expand the content of the cost-volume-profit analysis.

10. What are variable, fixed costs and contribution margin?

11. How is the break-even volume and marginal safety margin determined?

12. What is production leverage? Why is this indicator determined?

13. List ways to reduce the cost of production or-
organizations.

Control tests

1. For the analysis process, the costs of the organization are divided into:

1) mandatory and incentive;

2) regulated and unregulated;

3) actual, planned, regulatory, complete and partial, general and structural;

4) all of the listed elements.

2. To calculate the cost of manufactured products, the costs are grouped:

1) by places of origin;

2) by cost elements;

3) by responsibility centers;

4) according to the calculation items.

3. What question does information on costs in the context of economic elements answer:

1) what resources were used by the enterprise in the course of carrying out activities;

2) where the resources of the enterprise were directed in the course of carrying out activities.

4. The deviation in the cost of consumed materials due to the influence of the price factor is determined by the formula:

1) actual quantity of consumed materials? (Actual price of materials - Planned price of materials);

2) the planned quantity of consumed materials x (Actual price of materials - Planned price of materials).

5. The term "price deviation" means:

6. The concept of "deviation in quantity" means:

1) deviation from the standard price for materials or the standard price for labor;

2) deviation in the amount of raw materials and materials used.

7. Multiplying the standard price of direct material costs by the standard amount of direct material costs, we get:

1) deviation in the price of direct material costs;

2) deviation in the number of direct material costs;

3) normative direct material costs;

4) nothing, since both components must be summed.

8. Deviation in the use of materials (OIM) is determined on the basis of three indicators: the standard amount of materials (NC) required for the actual production of products; actual quantity of materials (FC), standard price of materials (NC). What formula is used to determine these deviations:

1) AMI = NK? FC? NTs;

2) AMI = (NC + FC)?NC;

3) AMI = (NK - FC)? NTs;

4) OMI \u003d (NK - FC)? NTs.

9. The difference between standard costs(NC) for actual output and actual labor costs (FL) is the cumulative deviation:

1) by labor;

2) according to materials;

3) overhead costs;

4) for all of the above.

10. Deviations in the price of materials (OM) is determined using three indications: standard price (NC), actual price (FC), quantity of purchased materials (KZ). What formula can be used to determine these deviations:

1) OM \u003d (NC + FC)? KZ;

2) OM \u003d (NC - FC) / short circuit;

3) OM = NTs? FTs? KZ;

4) OM \u003d (NC - FC)? KZ.

11. Profit margin is:

1) the excess of the amount of variable costs over fixed ones;

2) the difference between revenue and fixed costs;

3) the amount of fixed costs and profits from sales;

4) the excess of revenue over the amount of variable costs.

12. Marginal income is:

1) gross profit;

2) fixed costs plus profit;

3) profit.

13. The relationship of costs, revenue, production volume and profit underlies:

1) cost behavior analysis;

2) enterprise management;

3) budgeting;

4) analysis of income generation.

14. A method that is more useful when deciding whether to accept a special order or not in a situation where the production capacity allows it to be carried out:

1) accounting for full costs;

2) margin.

15. The level (effect) of the production lever is 4. What does this mean:

1) with an increase in price by 4 units. profit increases by the same amount;

2) if the volume of sales increases by 10%, then the increase in profit will be 4 times greater, i.e. 40%.;

3) if sales increase by 10%, then the increase in profits will also be 10%.

16. Production leverage is:

1) an indicator characterizing the change in the volume of sales of products depending on the change in the volume of profit;

2) an indicator characterizing the change in the volume of profit depending on the change in the volume of sales of products;

3) an indicator that characterizes the profitability of sales depending on changes in fixed costs;

17. Margin of safety is:

1) the percentage of the excess of actual revenue over the threshold;

2) the percentage ratio of the excess of marginal income over the threshold revenue;

3) the percentage of exceeding the threshold revenue over the actual;

4) the percentage ratio of exceeding the threshold revenue over the marginal income.

18. The main tasks of the analysis of the cost of certain types of products:

1) to identify the factors that influenced the deviation of actual costs in general and for individual items of expenditure relative to other periods;

2) evaluate the degree of implementation of the plan at the cost of production;

3) determine the causes of changes in general production and general business costs.

19. Factors of the first order influencing cost reduction by 1 rub. commercial products:

1) the amount of selling expenses and the volume of production;

2) the value of the total cost and sales proceeds;

3) the value of production costs and product prices.

We bring to your attention the journals published by the publishing house "Academy of Natural History"