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- this is one of the main indicators by which you can determine the degree of efficiency of production and marketing of products. Represents the total cost of manufacturing and selling a unit of goods. That is, this is the sum of the costs of the product, which forms its cost (without margin).
Nuances of cost analysis
The cost price reflects many main and secondary factors of the enterprise, including the degree of exploitation of working resources, the quality of employees' work, the quality of work of the management staff. When analyzing, it is extremely important to determine the exact composition of production costs. When determining it, you need to use the norm "On income tax". In particular, the composition of costs is set out in the Regulation with the appropriate title. The cost of goods is indirectly regulated by the state: regulation occurs through established depreciation rates, social charges tariffs.
There are three types of costs:
- Workshop. It is a combination of direct and indirect costs for the production of goods.
- Production. Only the company's expenses for the direct manufacture of the product are taken into account.
- Complete. Includes production cost, as well as spending on the sale of goods.
Each of the forms reflects one of the aspects of the enterprise.
Goals of the analysis
Cost analysis is performed for the following purposes:
- Calculation of profitability both for one unit of goods and for all products.
- Calculation of the optimal wholesale cost.
- Performing internal business accounting.
- Determination of national income within the economic system of the state.
- Identification of one of the main factors of profit formation.
- An opportunity to give an objective assessment of the implementation of the set plan at cost, compared with previous reporting periods.
- Analysis of deviations from the set plan, the reasons for their occurrence.
- The ability to assess the productivity of the use of resources by the enterprise.
- Calculation of reserves for increasing profits and reducing prices per unit of output.
The cost indicator is of key importance within the framework of the company's activities.
Sources
The cost analysis will require information from the following sources:
- Reporting data.
- Accounting (statements, primary documentation, etc.).
- Planned information about production and sales expenses.
The analysis is carried out in the central areas:
- Study of cost dynamics and its growth/reduction.
- Analysis of the mutual influence of the quantity of goods on its cost.
- Study of the cost structure.
To conduct a study, it is important to use a whole range of data on the activities of the enterprise.
Varieties of analysis
The following categories of analysis can be distinguished:
- Retrospective. It is performed to collect information about the dynamics of expenses and factors that lead to changes in spending. The results of retrospective use are needed to find the optimal planned cost.
- Operational. Runs every 1, 5 or 10 days. Needed to quickly identify all non-production costs.
- Perspective. The results of this analysis are needed for forecasts regarding changes in cost.
The choice of one of these categories depends on the goals pursued in the analysis.
Analysis of spending per ruble of products
Analysis of spending per ruble of goods is relevant for most industries.
The calculation requires the cost of goods divided by its wholesale cost.
The determined value is the cost of the ruble of an impersonal product. The resulting figure can be considered generalizing. It displays the relationship between cost and profit.
The analysis method has a number of advantages: dynamism, extended comparability. Cost indicators per ruble of products change under the influence of such factors as:
- The structure of manufactured products.
- Indicators of spending on the manufacture of individual items of products.
- The cost and tariffs for the resources used.
- Wholesale cost of goods.
The influence of each of the factors on the cost is determined by a separate formula.
Analysis of direct material costs
Material costs are analyzed to solve the following tasks:
- Identification of the dependence of the deviation of planned expenses on various factors.
- Change in the level of costs from indicators of previous periods.
- Detection of reserves for saving the enterprise's expenses.
- Determination of ways to mobilize reserves.
An analysis is made of the causes of deviations of cost indicators from the set plan. The following factors play an important role in this:
- Price. It is supposed to take into account changes in the cost of raw materials, materials, transport and procurement reserves.
- Norm. It reflects both a change in the norms set by the enterprise, and a deviation from the plan.
- Replacement. This factor implies the replacement of values, a change in their structure and content.
It is the replacement factor that is decisive. For example, the company is engaged in the production of refrigerators. The process uses a number of materials. It is required to calculate the cost of each type of raw material that was used for a unit of production. The total cost will be the cost. When it changes, as already mentioned, the replacement factor plays a role. If one or more of the materials used are replaced, the cost is automatically adjusted.
Cost analysis depending on labor costs
The salary of employees is a component of the cost of goods. As part of the analysis, only the remuneration of production employees is singled out as a separate article. That is, those employees who directly worked with the products. The remaining salaries will be related to the composition of complex items and transport and procurement costs. The remuneration of labor of persons who perform auxiliary work affects the cost indirectly. It is included in the cost of electricity, water and other resources.
Study of complex cost items
Complex expenses are those expenses that include a number of components. For example, the following expenses of a similar nature can be noted:
- On the introduction of new production methods.
- For production service and management.
- Damage from defective products.
- Other production expenses.
- Non-manufacturing expenses.
NOTE! The complex of expenses includes expenses of a different nature and purpose. They are listed in detail in the account.
General structure of the total cost
The total cost includes the following factors:
- The cost of individual units of production (material, labor costs).
- Prices for materials (existing prices and tariffs for products, the structure of the materials used, TZR).
- Prices for products (product quality, demand for it, existing tax rates).
A change in any of these factors leads to a change in the cost indicator. On the given value Only current spending is affected. The manager, knowing about the cost and its dynamics, can track the efficiency of the use of resources, the quality of the work performed, and compare values for different periods.
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Introduction
The creation of an integral, efficient and flexible management system includes the following provisions: improving the quality level of the management of the economy; improvement of the planning and pricing system; financial credit mechanism; creation of new organizational structures. The solution of the tasks set largely depends on a broader knowledge of the methods of economic analysis and their application in practice. The role of economic analysis is not limited to the implementation of such most common management functions as planning, organization, coordination, stimulation and control. Analysis is a means of assessing the state and development of a managed object, implementing feedback between management functions and managed objects, comprehensively studying economic processes, identifying and mobilizing reserves in the field of production and management, developing and making managerial decisions to improve production efficiency.
An integral part of the analysis of the economic activity of the enterprise is the analysis of the cost, which consists in determining the magnitude and causes of costs that are not due to the normal organization of the production process: excess costs of raw materials and materials, fuel, energy; additional payments to employees for deviations from normal working conditions and overtime work; costs from downtime of machines and units, accidents, defects; change in costs caused by irrational economic relations related to the supply of raw materials and materials, semi-finished products and components; violation of technological and labor discipline.
On the basis of cost analysis, internal production reserves are identified and organizational and technical measures are developed to increase the economic efficiency of production.
1 . The concept of production cost
The profitability of the enterprise is characterized by the cost of production. The cost of production is the sum of all costs of the enterprise for the production and sale of products, expressed in money.
All costs included in the cost of a product can be combined into 3 main groups of economic elements: the cost of objects of labor, the cost of labor and wages. This grouping of costs (with details within each group) is used in the preparation of cost estimates for production. A cost estimate is a planned calculation of costs for all the needs of an enterprise for a calendar period. Such a cost estimate allows you to determine the need for an enterprise in each type of resource, for example, in material resources, in the payroll, working capital.
The composition of costs by structure and types is the same for most enterprises.
The cost structure depends on the nature of the industry, technology and organization of production at each enterprise.
The cost structure allows you to determine the main direction of the analysis of its reduction. The main attention should be paid to saving those costs, the share of which is the largest, because this will give the greatest effect to the enterprise. A lot of costs and expenses accompany the supply, production and sale of the company's products. And they are all included in the cost. But it cannot be said that all expenses have same value in the creation of a product, in the formation of its cost. Depending on the participation in the technological process, the costs are divided into basic and overhead.
The main costs are those that are directly related to the technology of production of this product, determine its nature and consumer properties.
Overhead costs include costs associated not with the creation of products, but with the management and maintenance of production. These costs, although necessary, are, as it were, imposed by an additional burden on the cost of the product. We must try to make such a "burden" as small as possible.
The costs that, according to the documents received by the accounting department, can be recorded at the expense of the production of the product, are called direct costs (consumption of materials and wages of workers). The value of direct costs is the technological cost. But there are costs that cannot be taken into account directly for each product. For example, the salary of a foreman. It is also difficult to take into account the costs of maintaining the workshop, repairing equipment, and depreciation falling on each type of product. It is necessary to establish their total amount, and then distribute it to each product. This amount is distributed according to indirect signs, for example, in proportion to the hours worked or the amount of direct wages. Therefore, these costs are called indirect. These include: general shop and general factory expenses (maintenance of the administrative apparatus, general business expenses, and others). The division of costs into direct and indirect is due to the possibility of including costs in the cost of a particular product. If we imagine a production where only one type of product is manufactured, for example, power plants, then in such production all costs will be direct. In most enterprises, for example, in mechanical engineering, overhead costs are taken into account indirectly in the cost of products, so overhead costs approximately coincide with indirect ones. But there is a difference: depreciation is the main expense, but it falls into the cost price as an indirect expense. The sum of direct and indirect costs for products manufactured in workshops is the workshop cost of the product. If we add general factory costs to the shop cost of a product, we get the sum of all production costs for this type of product - the production cost. If we add to the production cost outside production costs(sales costs), we get the full cost of the product.
The shop cost covers all the costs of the shop for the manufacture of products, the costs of raw materials, materials, purchased semi-finished products, fuel and energy consumption, the wages of the main workers (basic and additional) and deductions for the needs of social insurance of these workers, the costs of preparing and mastering production, losses from defects, expenses for the maintenance and operation of equipment, general shop expenses, and also includes the cost of services of auxiliary shops. All costs included in the workshop cost are production costs, but are divided into productive (socially necessary) and non-productive, which, as a rule, are not socially necessary (losses from marriage, shortages and damage to material assets, downtime, overspending of materials, labor and etc.).
The general factory production cost includes, in addition to the costs included in the shop cost, the total costs of the plant. The main part of general factory expenses are administrative, management and general business expenses (maintenance of factory personnel, depreciation and maintenance of buildings and structures of a general factory nature, testing, research, labor protection costs, etc.). General factory costs are production costs, but they may include payment for downtime, shortages and losses from damage to materials and products, and other non-production costs. On accounting accounts for each type of product, all costs are collected, broken down into separate items. Such accounts are called analytical, they allow you to study the cost of production for its individual types. If the total cost on the analytical account is divided by the number of products produced for a given period, we get the cost of one product. The calculation of the unit cost of production, broken down into cost items, is called costing. Distinguish between planned, normative and reporting costing. A planned cost estimate is a task at the cost of a unit of production for the entire planning period.
Normative costing is the amount of cost per unit of output, calculated according to current standards. This calculation takes into account changes in standards, so it usually changes monthly and quarterly. Reporting costing is compiled on the basis of accounting data and shows the amount of actual costs per unit of output. With the help of reporting costing, they check the implementation of the plan at cost and identify deviations from the plan for items of expenditure and in individual areas of production. Usually, enterprises calculate the cost of the most important products, by which they judge the movement of the cost of all products. Among the cost items, in addition to economically homogeneous ones, such as raw materials and materials, wages of workers, there are also complex items. For example, general business expenses take into account the wages of auxiliary workers, shop personnel, the costs of many auxiliary materials, etc.
Planning and cost accounting by items of expenditure allows you to see how, who spends; how, who saves. Expenses are controlled by workshops, production sites, jobs, products.
The word "cost", depending on the object and other signs of classification, has a number of meanings. When the cost is calculated for a certain period, such a case is possible: at the beginning of the period, the cost is one, and at the end of it, for example, a year, another. Therefore, the cost for a year or another period is calculated as an average value (more precisely, an arithmetic weighted average).
The main objectives of the analysis of the cost of production are: determining the dynamics and level of implementation of the plan according to the most important indicators, determining the factors that influenced the dynamics of the indicators and the implementation of the plan for them, the magnitude and causes of deviations of actual costs from planned ones, identifying reserves and ways to further reduce the cost of production.
2 . Grouping costs by economic elements and cost items
For planning, accounting and analysis, the production costs of an enterprise are combined into homogeneous groups according to many criteria.
1. By types of expenses. The grouping by types of expenses is generally accepted in the economy and includes two classifications: according to economic elements of expenses and according to cost items.
The first of them (according to economic elements) is used in the formation of the cost at the enterprise as a whole and includes five main groups of expenses: material costs; labor costs; deductions for social needs; depreciation of fixed assets; other costs.
The second group of costs (according to cost items) is used in the preparation of estimates (calculation of the cost of a unit of production), which allows you to determine what the unit of each type of product costs the enterprise, the cost of certain types of work and services. The need for this classification is due to the fact that the calculation of the cost of the above cost elements does not allow taking into account where and in connection with what the costs were incurred, as well as their nature. At the same time, the definition of costs by costing as a way of grouping them relative to a specific unit of production allows you to track each component of the cost of products (works, services) at any level.
According to the items of expenditure, the costs are grouped depending on the place and purpose (purpose) of their occurrence and are attributed to each type of product by a direct or indirect method. This classification is specific to each industry, so the composition of costs in each industry is different. As a rule, the following items of expenditure are allocated: a) raw materials and supplies; b) fuel and energy; c) basic and additional wages of production workers; d) social insurance contributions; e) expenses for the preparation and development of production; f) the cost of maintaining and operating the equipment; g) shop expenses; h) general factory expenses; i) other production expenses; j) non-production (commercial) expenses, etc.
2. By the nature of participation in the creation of products (works, services) Allocate the main costs directly related to the process of manufacturing products, in particular, the costs of raw materials, basic materials and components, fuel and energy, wages of production workers, etc., and also overhead, i.e. production management and maintenance costs - workshop, general factory, non-production (commercial), losses from marriage.
3. By variability depending on production volumes. Costs that change (increase or decrease) in proportion to the change in the volume of production are called conditionally variable. Costs that remain unchanged, and their value is not associated with an increase in the reduction in output, are called conditionally constant. This classification of costs is necessary when planning production, as well as when analyzing the financial and economic activities of the enterprise.
4. According to the method of reference to production. Very often, when calculating the cost of production, it is impossible to determine exactly to what extent certain costs can be attributed to one or another type of product. In this regard, all costs of the enterprise are divided into direct, which can be directly attributed to this type of product (work, service), and indirect, which are associated with the production of many products, as a rule, these are all other costs of the enterprise.
Determining the cost is a very complex process, and the calculation of the cost of products (works, services) must meet the industry specifics of the enterprise as well as the features of the organization of its production.
There are four main methods of costing products: simple, normative, order-by-order and per-order.
Downtime is used in enterprises that produce homogeneous products that do not have semi-finished products and work in progress. In these enterprises, all production costs for the reporting period are the cost of all manufactured products (works, services). The unit cost of production is calculated by dividing the amount of production costs by the number of units of production.
The standard is used in enterprises with mass and serial production. A prerequisite for its application is the preparation of a normative calculation according to the norms in force at the beginning of the month and the subsequent systematic identification in the current order of deviations from these norms (savings and overspending) at the end of the month. The current norms are those according to which the release of materials and wages are currently being made.
The ostentatious accounting method is used at enterprises of individual and small-scale production, where production costs are taken into account for individual orders for a product or work. Here, the actual cost is determined at the end of the completed order. The entire amount of costs will be its cost.
The cross-cutting method is used at enterprises where the raw materials and materials in the production process go through a number of limits, stages (brick, textile), or where different types of products are obtained from the same raw materials in one technological process of production. With the perepredelnoy method, the cost of all products is first determined, and then the cost of its unit.
3 . Ways to reduce costs
The cost price characterizes the cost intensity of certain types of products. It is a general indicator of all types of costs per unit of labor intensity, material intensity, energy intensity, capital intensity, as well as the science intensity of products, if research work is financed at the expense of cost. Changes in individual types of costs are interconnected. Reducing labor intensity usually requires an increase in the technical equipment of labor, and, consequently, an increase in capital intensity and capital investments. A decrease in material consumption is sometimes accompanied by an increase in labor costs. The use of the results of scientific and technical progress to reduce the cost is associated with an increase in the knowledge intensity of products and the cost of science. Measures to reduce costs are limited by regulatory efficiency and the availability of capital investments.
The level and dynamics of the cost price reflects all aspects of the activity of the enterprise, production and industrial associations, scientific and design organizations. Such a complex problem requires a systematic approach and unified management of cost reduction.
Reserves are opportunities to reduce costs by using the achievements of science and technology, further improving the organization of labor and production in the industry and at enterprises.
It is advisable to distinguish between planned reserves and those not used in the plan. Planned reserves consist in creating an optimal level of reserves that ensure the reliable functioning of the production system in the face of possible failures, new emerging tasks (for example, full use in terms of production capacity, stockpiling). It is necessary to provide for planned reserves of different "depth" of use, priority and, if required, additionally involved. Thus, spare parts should be available for emergency repairs of equipment, and if repairs are delayed, then planned workaround technology can be used. Reserves should take into account the flexibility of production.
Depending on the terms and conditions for the discovery and activation of unused reserves, they are divided into prospective and current. The promising main reserves lie in the results of fundamental and applied science, in discoveries and inventions that introduce fundamental changes in production. Therefore, well-organized and patent information is needed. The use of prospective reserves requires time, interrelated activities of different departments, capital investments. Comprehensive targeted programs are a good means of realizing promising reserves. Current reserves are identified on the basis of a comparison of the results of activities with the plan, the previous period and on the basis of a comparative analysis of the work of enterprises. The current reserves include the elimination of bottlenecks, the reduction of loss of working time, equipment downtime, and marriage. The use of current reserves does not require large funds and must be continuously carried out in the process of production management. Additional opportunities for using current reserves are opened up on the basis of the use of economic and mathematical methods and computers in management, especially when setting and solving optimization problems. According to the place of detection and use, one can distinguish between reserves at the design (design) stage, intra-production industry reserves.
The cost level is mainly determined at design time.
The choice of constructive solutions can be made only according to the economic criterion - the reduced costs and on the basis of developed economic thinking. The organization of technological control of the structure is important in order to ensure the possibility of applying advanced processing methods. Technological control should not be carried out impersonally, but taking into account the specific features of the future manufacturing plant. The method of cost-benefit analysis (FCA) was justified, which reveals reserves for cost reduction at the design stage.
Cost drivers are the causes, driving forces that lead to cost reductions, and the conditions under which they operate. One and the same reason, for example, an action to reduce resources, can lead to different economic effects, depending on the conditions under which and how widespread it is. Conditions affect the action and in this case become a factor in reducing the cost of production. The effect of individual causes can be judged insofar as it is reflected in the change in individual indicators. Such indicators are called factorial, in contrast to the summary indicators, reflecting the final change in the result under the influence of factors operating in these conditions. Under the conditions of universal interconnection and interdependence of economic phenomena, it is impossible, as a rule, to give each causal relationship its own indicator, taking into account only its effect. According to the factorial indicator, it is not always possible to judge the change in what causes resulted in a change in the result. The same cause can change different factorial indicators, and at the same time, individual indicators can reflect the cumulative effect of a group of causes and their interaction. The limits of detailing factorial indicators should be chosen so as to correspond, if possible, to a group of certain reasons or depend on a group of certain performers. It is possible to achieve in planned calculations a residual decomposition of the summary indicator by factorial indicators within the limits of the relationship established between them. However, it is not always possible to conduct a residual decomposition of the result with full consideration of the action of various causes, the distribution of their cumulative effect and the elimination of repeated counting. The task has to be limited to identifying and evaluating the most important directions of action of factors in order to obtain, if possible, a picture of the phenomenon under study sufficient for practical purposes. The following grouping of factors to reduce the cost of production can be applied:
1. Raising the technical level of production: the introduction of new progressive technology, mechanization and automation of production processes; improvement of applied equipment and production technology; improving the use and application of new types of raw materials and materials; other factors that increase the technical level of production.
2. Improving the organization of production and labor: the development of production specialization; improving its organization and service; improvement of labor organization; improving production management and reducing production costs; improving the use of fixed assets; improvement of material and technical supply and use of material resources; reduction of transport costs; elimination of unnecessary costs and losses; other factors that increase the level of organization of production.
3. Change in the volume and structure of products: a relative decrease in conditionally fixed costs and depreciation; change in the structure of products; improving product quality.
Cost reduction objects are those types of costs on which savings are achieved. To link measures to reduce costs with the plan and accounting, it is advisable to determine cost objects according to the accepted classification of cost elements and costing items.
Cost reduction depends on all aspects of the enterprise. Each division should have economic groups that provide cost reduction.
Production costs cover all material, labor and cash costs necessary for production and economic activities. When drawing up estimates and accounting for production costs, they are grouped according to their economic content. Production costs consist of the costs of labor (depreciation), objects of labor and part of the costs of the labor of workers, which is reimbursed to them in the form of wages, and other cash costs. The element-by-element reflection of living and materialized labor contributes to the study of changes in the level of production costs under the influence of the labor resources used, fixed assets and working capital. Indicators of production costs are used in determining the required volume of inventories, linking income and expenses, compiling material and labor balances and calculating the value of net production.
The study of the composition of production costs is necessary to determine the reasons for the reduction and determine the level of change in the cost of production. The structure of costs is expressed through the ratio of their amount by individual types to the total amount of production costs as a percentage.
Let us analyze the costs of production of products of YavirDOK LLC, the main activity of which is the production of joinery products. For the production of joinery, round lumber is used, which is processed into edged and unedged boards.
When sawing round wood into a board and in the manufacture of joinery, one obtains wood waste in the form of firewood, slabs, which are returnable waste, as well as irretrievable waste arising from the drying and sawing process.
An increase in the volume of production at a constant cost of material and labor resources can only be achieved by reducing the cost. The development of a plan of organizational and technical measures for the use of intra-production reserves is based on the results of an analysis of their sources and factors. The most important sources include a reduction in material costs and an increase in labor productivity. Of the whole variety of technical and economic factors, the enlarged groups include: increasing the technical level of production, improving the organization of production and labor, changing the volume and structure of the product range, increasing the share of cooperative deliveries, etc.
Reducing material consumption or material costs is one of the most important qualitative factors in the development of the economy. Decrease in "the cost of raw materials, which is the result of the growing productivity of labor applied to the manufacture of this raw material itself." Material of higher quality, rolled products that meet the requirements of dimensional characteristics, the growth of the professional composition of machine operators - all these private sources are directly reflected in the level of metal use, which helps to reduce the cost of manufactured products and create savings, the value of which can be calculated using the following formula:
Labor productivity, i.e. its effectiveness and efficiency is measured by labor intensity (time for the production of a unit of output) and output (the amount of products produced in a certain period of time). As a result of the reduction in labor intensity, savings are provided by reducing labor costs, taking into account additional wages and social insurance contributions per unit of output, adjusted for the new production volume, i.e.
4 . Basic principles of management of a motor transport enterprise
Growth in scale and qualitative shifts in our economy impose new, higher demands on management, do not allow us to be satisfied with the established forms and methods, even if they served well in the past. Recently, the possibilities for improving management have been seriously expanded. This is due to the increase in the level of knowledge and vocational training our cadres, the broad masses of working people, with the rapid development of the science of management and electronic computing technology.
Improving the management system is not a one-time event, but a dynamic process of solving the problems put forward by life.
The entire management system should be aimed at increasing the contribution of each link National economy in achieving the ultimate goal - the most complete satisfaction of the needs of society at the lowest cost of all types of resources.
Enterprise management is a complex process. It should ensure the unity of action and the purposefulness of the work of teams of all departments of the enterprise, effective use in the process of labor of various equipment, interconnected and coordinated activities of workers. Therefore, management can be defined as a process of targeted impact on production to ensure its effective implementation.
The enterprise is a complex system. Any system has a managed and a control system. The first consists of a number of interconnected production complexes: main and auxiliary shops, various services. The second is a set of controls. Both systems are connected by means of information coming from control objects, as well as from external sources of information to the control system, and decisions made on the basis of this information, which are sent in the form of commands to the controlled system for execution.
The proportional ratio of the individual parts of the system is the main requirement for its functioning. However, every system is not once and for all stable. It develops, changes, improves. At the same time, the impact on the enterprise is possible not only from the side of the system, of which it is a part, but also from other systems (higher management bodies of this ministry, other ministries, etc.).
The production process and its specific features necessitate the establishment of appropriate forms and functions of management. Schematically, production management can be represented as a series of main stages, covering the collection of the necessary initial information, its transfer to the heads of the relevant departments, its processing and analysis, the development of decisions, and, finally, the analysis of the results of the work performed and the collection of new initial information.
Management is multifaceted. Its main functions are: planning, organization, coordination and control. The main direction of the influence of the management process on the production process is planning, ensuring the necessary correspondence between all sections and participants in production. At the same time, the choice of systems that encourage participants in the management process and the production process to creatively solve problems and act with maximum efficiency is of great importance.
Enterprise management is designed to ensure the effective organization of the efforts of the team for the successful implementation of the state plan. It should be based on the scientific foundations of production management, ensure the efficiency and specificity of management, be rational and economical. In terms of road transport, this means that the management of a motor transport enterprise has as its main goal - the creation of conditions for a more complete satisfaction of the needs of the national economy and the population in transportation at minimal transport costs through the comprehensive improvement of the transport process, the introduction of new technology, the most complete and rational use the existing rolling stock and other production assets, the growth of labor productivity and the reduction in the cost of transportation.
Unity of political and economic leadership. In its decisions, based on a deep analysis of the objective conditions for the development of productive forces, the main economic task of a certain period, the pace of development of the national economy, and the most optimal structure of industries are determined. This means the need to evaluate each aspect of the enterprise's activities on the basis of the general tasks set by the party.
The combination of public, collective and personal interests with the dominant importance of the interests of society as a whole, of the entire people. In accordance with this principle, what is beneficial to society should be beneficial to both the individual team and the individual worker.
Unity of command. At the head of each enterprise, workshop, section there is a leader who manages a team of workers. The state grants him wide rights and at the same time imposes on him great personal responsibility for the work of the entrusted sector of production. One-man management as one of the principles requires a clear definition of the rights, duties and responsibilities of each employee of the management apparatus and, at the same time, broad democracy, the active participation of the entire team in the preparation and implementation of activities related to the entire activity of the enterprise.
Proper selection, placement and education of personnel. The success of work at any production site is determined primarily by the business and political training of managers who are able to ensure the scientific organization of labor, clearly establish the scope of rights and obligations of each employee, instill initiative and a sense of responsibility, and organize a thorough check of performance. The first concern of every leader should be to ensure the state approach to solving any economic problem. It must show intolerance and resolutely fight against localism and departmentalism, help to raise the ideological and political level of the workers.
An indispensable condition for the good organization of enterprise management and the successful solution of the tasks facing it is the establishment of daily systematic control over the work of each site with the wide involvement of the public. This is especially important in modern conditions, when the enterprise, in accordance with the rights granted to it, independently solves many issues of current life and the further development of production.
Each economic manager bears full responsibility for the timely fulfillment of state plans and tasks, product quality, careful and reasonable spending of funds and material resources, proper use of equipment, fulfillment of all cooperative deliveries on time, and observance of technological discipline.
It mobilizes the working people for the fulfillment of the state plan, the study and use of internal reserves, and the strengthening of labor and state discipline.
The trade union organization of the enterprise is doing a lot of work on compliance with labor legislation, labor protection, organization of cultural and community services for workers, distribution of living space, use of incentive funds and many others. An important place in this work is collective agreements, which formalize the mutual obligations of the team of employees and the administration of the enterprise.
Various organizational forms are widely used to involve the workers in the management of production and to instill in the collective a genuinely managerial attitude towards their enterprise. These include permanent production conferences, integrated teams of creative cooperation between workers and engineering and technical workers, public bureaus on certain technical and economic issues, groups for promoting people's control, etc.
The effectiveness and efficiency of the broad participation of a collective of workers in the management of production depend not only on the activity of workers, engineering and technical workers and employees, but also to a large extent on the ability of enterprise managers to support a useful initiative coming from below in a business-like manner, quickly respond to criticisms, widely use various management methods. production.
The participation of workers in the management of the economy is not limited to solving economic problems within the framework of an individual enterprise. It is worked out by representatives of the working people in elected bodies with broad participation of the masses in the discussion of major plans and decisions.
Management methods are specific ways, methods of implementing comprehensive measures aimed at creating the most favorable production conditions that ensure the optimal use of monetary, material and labor resources of production. Management methods are dynamic, they change based on the characteristics of the development of the economy.
In the practice of economic management of production, three types of management methods are distinguished: organizational and administrative, educational and economic. Organizational and administrative methods provide for the development of a coherent management structure, the establishment of clear rights and obligations of the management apparatus, the correct selection and placement of personnel, the careful preparation of decisions and the organization of systematic control over them, and the maintenance of a high level of discipline in all levels of the management apparatus.
Educational management methods cover a wide range of moral influences and moral encouragement of workers as a result of their direct participation in the implementation of the state plan and other tasks assigned to the enterprise.
Organizational and educational methods are carried out in close connection with economic management methods, which provide for the full use of cost accounting, the system of prices, profits, credit, economic sanctions and material incentives in the process of production management. Economic methods of management are called upon to ensure a high level of material interest and, at the same time, responsibility of enterprises, their collectives and individual workers for the fulfillment of the tasks assigned to them with the best possible results.
Economic accounting is the most important economic method of management, contributing to the most efficient operation of the enterprise and all its links. The essence of true self-financing lies in the fact that at each workplace and section, in each brigade, a thorough accounting of the costs of raw materials, materials, fuel, the use of worker time and equipment is organized. Cost accounting provides for the self-sufficiency of the enterprise, the costs of which must be reimbursed by the income of the enterprise. It should ensure the material interest and responsibility of the enterprise as a whole and its individual shops and sections in the implementation of the plan for all indicators, in achieving the greatest results at the lowest cost in the interests of society.
For the normal self-supporting activity of an enterprise, constant improvement of the system of pricing, lending and financing, the system of economic levers and incentives is required. At the same time, in assessing the economic activities of self-supporting enterprises and associations, it is necessary to significantly strengthen the role of the indicator of production costs. Reducing this indicator is one of the main ways to improve production efficiency in modern conditions.
At motor transport enterprises, the widespread introduction of cost accounting is possible, not only for the enterprise as a whole, column, workshop, section, but also for each team. Transferring each vehicle to self-financing means ensuring that the costs of operating it in monetary terms are commensurate with the results obtained from transportation performed on this vehicle, ensuring profitable operation not only of the enterprise as a whole, but also of each unit of rolling stock.
5 . Functions and structure of the management of a motor transport enterprise
cost economic cost management
A specific feature of transport in general and automobile transport in particular is that the production process here consists of the work of the rolling stock on the line and the maintenance of vehicles at the production base. This requires the implementation of a variety of operations related to the organization of traffic and transportation, ensuring the technical serviceability of the rolling stock and its uninterrupted supply of fuel, lubricants and other operating materials, the selection of the necessary personnel and the improvement of their qualifications, the organization of labor, planning, accounting, reporting, the establishment of financial ties. with clientele, etc.
In the conditions of motor transport, when the production process goes beyond the scope of the enterprise itself, it is very important to organize a clear interaction between individual services and divisions of the enterprise, individual groups of workers and the entire team as a whole. At the same time, it is important to maximally link the production activities and interests of this team with the interests of society as a whole.
The management of a motor transport enterprise includes: organizing the implementation of directives and instructions received from higher organizations, and providing them with relevant information (reporting); decision-making and organization on their basis of the production process and the work of support services of the enterprise; organization of relations with other enterprises and organizations.
The development of road transport is accompanied by an improvement in the structure of production management and a more rational distribution of management functions between its various structural divisions. At the same time, on the one hand, specialization constituent parts motor transport - the development of centralized specialized transportation, specialized operating and repair enterprises, and on the other hand, their integration, consolidation of enterprises, the creation of associations, the development of centralized operational services, etc.
Individual components represent the links of production, the totality of which forms certain stages of production. So, the totality of sections associated, for example, with the repair and maintenance of rolling stock, forms a workshop stage of production; a set of workshops and columns - an enterprise; a set of enterprises - an association; a set of related enterprises and associations -- a sub-sector (industry).
Links and steps of production also correspond to links and steps of management. In this case, the control link is understood as a separate cell with certain control functions. The level of control is the unity of the links of control at a given level of the control hierarchy. The steps of management show the sequence of subordination of some links (bodies) of management to others, as a rule, from the bottom up.
The originality of the content of the main control functions at each stage is revealed in specific control functions that take into account the characteristics of the controlled system. The coincidence of the content of the main functions indicates the presence of duplication, which, of course, should be eliminated. The director or chief engineer of a motor transport enterprise, who seeks to directly coordinate or control work at workplaces in the same volume (content) in which it is done by the head of a workshop, section, column, only duplicates these management functions, although subjectively he believes that he manages "specifically ". What the director or chief engineer does must go beyond what the head of a shop or column, a foreman, can do.
Management functions are implemented by people who are grouped into links and levels of management. The management structure is the unity of the steps and links of management in their dependence and subordination. The management structure reveals the connections of each stage, each link, shows the degree of integration and specialization of management functions. The criteria for a rational management structure can be:
efficiency of management -- compliance with the speed of preparation and decision-making to the pace of implementation of production processes;
reliability of the functioning of the control system - ensuring the reliability of displaying the actual state of production and decisions made;
the flexibility of the control system - that is, mobility, dynamism, the ability to quickly restructure in accordance with the changes taking place in production;
economy - that is, achieving the highest labor productivity at the lowest cost;
the optimality of the decisions made is the creation of the ability for management employees to find the best technical, economic, and organizational solutions in given specific conditions.
Implementation of control functions.
Control is the process of measuring (comparing) the actual results achieved with the planned ones. Control is related to the procedure for assessing the success of the implementation of the plans outlined by the organization and meeting the needs of the internal and external environment.
There are the following types of control:
* Preliminary control. It is carried out before the actual start of work. The main means of exercising preliminary control is the implementation (not the creation, namely the implementation) of certain rules, procedures and lines of conduct. In the enterprise, preliminary control is used in three key areas: human, material and financial resources. In the field of human resources, control is achieved through the analysis of those business and professional knowledge and skills that are necessary to perform specific tasks of the ATP, in the field of material control over the quality of services, raw materials, to provide quality services. In the field of financial resources, the preliminary control mechanism is the budget in the sense that it gives an answer to the question of when, how much and what kind of funds (cash, non-cash) the organization will need. In the process of preliminary control, it is possible to identify and anticipate deviations from the standards at various points. It has two varieties: diagnostic and therapeutic. Diagnostic control includes categories such as meters, standards, warning signals, etc. indicating that something is not right in the organization. Therapeutic control allows not only to identify deviations from the standards, but also to take corrective measures.
* Current control. He carried out the work. Most often, its volume is employees, and he himself is the prerogative of their immediate superior. It allows you to exclude deviations from the planned plans and instructions. In order to carry out current control, the control apparatus needs feedback. All feedback systems have goals, use external resources for internal use, monitor deviations from the intended goals, correct deviations to achieve these goals.
* Final control. The purpose of such control is to help prevent errors in the future. As part of the final control, feedback is used after the work is done (with the current one in the process of its implementation). Although the final inspection is too late to react to problems as they arise, it firstly provides management with information for planning in case similar work is expected to be carried out in the future.
At the ATP, preliminary control of human resources is carried out by the personnel department for the provision of information by the heads of services and workshops, certification of workers is carried out, drivers pass the qualification commission, etc. Responsibility for the quality of the services provided and the provision of ATP with materials is entrusted to the heads of the operational and technical services. Analysis of the economic activity of the enterprise is carried out by accounting and planning and economic departments. At the end of the year, a general meeting of all employees is held, where the financial and production activities of the enterprise based on the results of the past year are discussed.
Control, as a rule, is carried out on the implementation of production tasks, in order to improve discipline in the enterprise. The results of the control are brought to the attention of the performers. As a result of the control, there was no backlog in the fulfillment of production tasks, no lateness to work was detected, and a behavior strategy was chosen - to leave everything as it is.
When working with personnel, the administration pays more attention to issues of production, the implementation of plans, and the human factor is little taken into account. The possibility of functional growth is minimal, combinations are not additionally paid.
Unfortunately, middle managers are very reluctant to be distracted by strategic tasks. They spend all their working time on operational issues, on which the immediate results of their activities and the corresponding incentives depend. At the same time, many valuable ideas of a strategic nature are put forward by people who have never dealt with these issues before.
There is a low activity of attending general final meetings, which indicates the lack of interest of employees in the success of the enterprise.
At a motor transport enterprise, the composition of management functions depends on many specific features of the enterprise structure, including the place occupied by this management link in the organizational structure, and the degree of centralization of management functions. So, for example, the composition of the functions of managing a maintenance site depends on the specific conditions of labor organization, the scale of work and the level of their mechanization, as well as the degree of automation of production management. The composition of the management functions of a repair shop (or motorcade) is more complex than that of a site and depends on the level of specialization, production structure and technical equipment. The composition of the management functions of a motor transport enterprise as a complete production and economic unit depends on the degree of its independence, the nature of relations with repair, supply, marketing, financial, design, scientific and other organizations, as well as on the structure of the goods transported and the composition of the clientele served.
In the structure of motor transport management, there are independent links (units), acting as legal entities(enterprises, associations), and non-independent links (units) that do not have an independent legal status (section, shop, column, branch). The organizational structure of the management of a motor transport enterprise cannot be the same for all enterprises. It largely depends on the nature and structure of road transport, the number of rolling stock and the number of employees, the form of organization and the scale of maintenance and repair of vehicles, the technical equipment of the enterprise and other factors. The structure of the management apparatus of a motor transport enterprise is established and approved by the head of the enterprise within the limits of the regular number of administrative and managerial personnel of the enterprise.
In conditions of insufficient development of issues related to determining the capacity of motor transport enterprises, the leading place among the factors listed above is occupied by the number of vehicles and the number of personnel.
At a motor transport enterprise, as well as at any other, such forms of management as linear, functional and line staff can be used. The ratio between linear and functional management determines the degree of combination of management, fragmented into functions, with integrated management, covering all functions. At the same time, the general trend of transition from lower to higher high steps management is to enhance the role of functional management.
The linear control system means direct subordination to each head of the team of all site managers. In this case, the system of control links generally coincides with the system of links in the production process. The linear system provides a clear formulation of tasks (issuance of commands), the full responsibility of the manager for the results of work, but at the same time limits the possibility of using competent specialists in the course of managing individual sections.
Functional management provides for the creation of a management system differentiated by functions and carried out by functional units (cells). This determines the organization within certain functions of the corresponding control cells, which direct the lower levels of control or links of production with decisions that are binding on them. The positive side of functional management is the ability to attract relevant specialists to the management, which makes it possible to solve issues more competently, relieve line managers and simplify their work. But at the same time, it should be borne in mind that with functional management, the unity of leadership and responsibility for the assigned work is violated, since the performer in this case receives instructions from several superiors (specialists). Certain elements of depersonalization and the possibility of violating the principle of unity of command in production management are being created.
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Analysis of the cost of products, works and services is extremely important. It allows you to identify trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using opportunities and establish reserves for reducing production costs.
The analysis of production costs is based on their classification according to one or another attribute or several attributes at the same time. Recall the classification of production costs for various reasons (Table 18).
Table 18
Classification of production costs
|
Classification signs |
Cost Division |
|
By economic elements |
economic cost elements |
The most important feature for analysis chains is the division of costs by cost elements, by cost items, by the method of attributing them to the cost of production.
Based on cost elements, cost estimates are compiled. The division of costs by cost items allows you to calculate the costs per unit of production or batch, to make a calculation.
The costs grouped by cost items differ from the costs by its elements in that they reflect the costs associated with the production and sale of marketable products for a given reporting period. Costs by elements show all the resource costs incurred by the enterprise for the reporting period, including costs for the growth of work-in-progress balances, costs deferred, etc.
For an enterprise operating in a market economy, there are often economic situations associated with fluctuations in the utilization of production capacities, which entails change in production and sales, and this, in turn, significantly affects the cost of production, and consequently, the financial results. This is related to the division of costs into fixed and variable.
Much attention is paid to this division in the Western accounting system, which is called “direct costing”.
The main provisions of this theory:
1. The behavior of costs depending on the change in the volume of production.
2. Relativity (conventionality) of the classification of costs into fixed and variable.
3. Methods for dividing costs into fixed and variable.
It is customary to refer to fixed costs such costs, the value of which does not change with a change in the degree of utilization of production capacities or production volume (depreciation, rent, certain types of wages of heads of organizations, etc.)
Variables are understood as costs, the value of which changes with a change in the degree of utilization of production capacities or production volumes (costs for raw materials, basic materials, wages of the main production workers, costs for technical energy, etc.)
Depending on this classification, the total total cost of production (C) can be represented as the following formula:
where A is the amount of fixed costs;
B is the rate of variable costs per unit of output;
VBP - the volume of production.
Then the cost per unit of production (3 units) should be written as
Graphically, this can be represented as follows (Fig. 9,10):
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Fig.9. The dependence of the total cost on the volume of production |
Fig.10. The dependence of the unit cost of production on the volume of its production |
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The graphs clearly show that variable costs in the cost of the entire output grow in proportion to the change in the volume of production, and in the cost of a unit of production they are a constant value. The value of fixed costs, on the contrary, does not change with an increase in the volume of production in the total amount of costs, and per unit of production, costs decrease in proportion to its growth.
All of the above provisions are used in the cost analysis.
Cost analysis is carried out in the following areas:
1. Analysis of the dynamics and structure of generalizing indicators of the cost and factors of its change.
2. Cost analysis for 1 rub. commodity products.
3. Cost analysis of the most important products.
4. Analysis of direct material and labor costs.
5. Analysis of indirect costs.
Sources of information: statistical reporting data, form No. 5-z “Report on the costs of production and sales of products”, accounting data: synthetic and analytical accounts reflecting the costs of material, labor and Money, planned and reporting costing of products, etc.
6.1. Analysis of the dynamics of generalizing indicators and factors
Cost analysis begins with an analysis of the dynamics of the cost of all commercial products. At the same time, the actual costs are compared with the planned or with the costs of the base period. In the process of analysis, it is revealed for which cost items the greatest overrun occurred and how this change affected the change in the total amount of variable and fixed costs.
The total cost may change due to the volume of output, its structure, the level of variable costs per unit of output and the amount of fixed costs. The procedure for conducting factor analysis is presented in Table 19.
The study of the structure of production costs and its changes over the reporting period for individual cost elements, as well as the analysis of cost items of actually manufactured products, constitute the next stage of cost analysis.
Table 19
Initial data for factor analysis of the total cost of production and sales of products
|
Expenses |
Cost drivers |
|||
|
production volume |
product structure |
variable costs |
fixed costs |
|
|
According to the plan for planned production: |
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According to the plan recalculated for the actual volume of production: |
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According to the planned level for the actual output:
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Actual at the planned level of fixed costs: |
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Actual: |
||||
Analysis of the cost structure by items and elements of expenses is carried out in the analytical table of Table 20.
Table 20
Composition of production costs
|
Cost elements |
For the previous year |
According to the plan for the reporting year |
Actually for the reporting year |
Change in actual specific gravity compared to |
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|
amount, thousand rubles |
amount, thousand rubles |
amount, thousand rubles |
with the previous year |
with plan, % |
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|
(group 7 - group 3) |
(group 7 - group 5) |
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Analysis of the cost structure is carried out by comparing the proportions of individual elements with the plan and in dynamics.
With the help of indicators of the structure, the impact of each item on the amount of absolute and relative savings or cost overruns is considered. An analysis of the cost structure makes it possible to evaluate the consumption of materials, labor intensity, energy intensity of products, to find out the nature of their changes and the impact on the cost of production. To assess the impact of each cost item on the cost of 1 rub. marketable products, the level of costs for each item and element of costs is calculated, the causes of deviations are studied. The analysis is carried out in the analytical table.21.
Table 21
Production costs by items
|
Expenditures |
Base period |
Reporting period |
Cost level variances |
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|
Cost level |
off plan |
from the indicator of the base period |
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|
Cost level |
Cost level |
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The level of costs is determined by dividing the costs for each item by the volume of marketable products.
Analysis of the dynamics and implementation of the plan in terms of the structure and level of costs allows you to respond in a timely manner to deviations from the planned, standard cost indicators, make specific management decisions to eliminate or harmonize them.
6.2. Analysis of costs per ruble of marketable products
The most general indicator of the cost of production, expressing its direct relationship with profit, is the level of costs per 1 ruble of marketable products:
Direct impact on the change in the level of costs per 1 rub. marketable products are provided by factors that are in direct functional connection with it: a change in the volume of output, its structure, a change in the level of prices for products, a change in the level of specific variable costs, a change in the amount of fixed costs. Scheme of the factor system of costs for 1 rub. marketable products are shown in Figure 11.
Fig.11. The relationship of factors that determine the level of costs per ruble of marketable products
Influence of factors of the first level on the change in costs per 1 rub. marketable products is calculated by the method of chain substitutions according to Table 19 and according to the data on the output of marketable products:
Commercial products:
a) according to the plan:;
b) in fact, with a planned structure and planned prices: ;
c) actually at plan prices: ;
d) actually: 
;
If the cost of 1 rub. marketable products (U3) represent in the form
,
then the analysis is carried out by the method of chain substitutions and its algorithm is similar to the algorithm for factor analysis of material consumption. (see topic number 4).
To establish how these factors influenced the change in the amount of profit, you need absolute increases in costs by 1 rub. marketable products at the expense of each factor multiplied by the actual volume of sales of products, expressed in planned prices (Table 22).
Table 22
The procedure for calculating the influence of factors on the change in the amount of profit
|
Factor |
The formula for calculating the influence of a factor |
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The volume of output of marketable products The structure of marketable products Level of variable costs per unit of output Changing the amount of fixed costs Change in the level of selling prices |
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|
Total |
|
In the process of analysis, a comparison of costs per 1 ruble is also carried out. marketable products in dynamics and, if possible, comparison with the industry average.
6.3. Cost analysis of critical products
For a deeper study of the reasons for the change in cost, they analyze the accounting estimates for individual products, compare the actual level of costs per unit of production with the planned and data of previous years in general and by cost items.
The analysis is carried out by the method of chain substitutions based on the unit cost formula:
;
;
;
.
General change unit cost of production:
, including by changing:
a) the volume of production 
;
b) the amount of fixed costs 
;
c) the amount of specific variable costs 
.
Then they study in more detail the cost of commercial products for each cost item, for which the actual data is compared with the planned and data for past periods.
6.4. Analysis of direct material and labor costs
As a rule, the largest share in the cost industrial products occupied by the cost of raw materials and materials. The system of factors influencing for direct material costs, shown in Fig.12.
Fig. 12. Block diagram of the factor system of material costs
The influence of factors is calculated by the method of chain substitutions. To do this, you need to recalculate the cost of production:
a) according to the plan:;
b) according to the plan recalculated for the actual volume of production: ;
c) according to planned norms and planned prices for actual output: ;
d) actually at planned prices: ;
e) actually: .
The amount of material costs for the production of individual products depends on the same factors, except for the structure of production:
where URi – specific consumption i- th material; CMi- average price i- material.
The consumption of materials per unit of production depends on the quality of raw materials and materials, the replacement of one type of material with another, changes in the formulation of raw materials, equipment, technology and organization of production, the qualifications of workers, waste of raw materials, etc. An increase in the amount of material costs for production i- th type of product due to changes in the specific consumption of materials is calculated by the formula:
The level of the average price of materials depends on the markets of raw materials, selling price supplier, the intra-group structure of material resources, the level of transportation and procurement costs, the quality of raw materials, etc. To find out how the total amount of material costs has changed due to each of the factors, we use the formula
where is the change in the average price i- th type or group of materials due to the factor.
As a result of replacing one material with another, not only the amount of consumed materials per unit of output changes, but also their cost:
where is the change in the consumption rate due to the replacement of the material;
- consumption of material after replacement;
- the price of the material to be replaced;
- price change due to material replacement.
Calculations are carried out for each type of product on the basis of planned and reporting calculations, followed by a generalization of the results obtained for the whole enterprise.
In the course of further analysis, they proceed to the study of costs under the item “Salary”, i.e. direct labor costs. The factors that determine the amount of direct wages are shown in Figure 13.
Fig.13. Scheme of the factorial system of wages for production
To calculate the influence of these factors, it is necessary to have the following initial data.
The amount of direct wages for production, million rubles:
according to the plan: ;
according to the plan recalculated for the actual output with its planned structure: ;
according to the planned level of costs for the actual output: ;
actually at the planned level of remuneration: ;
actually: .
Based on the data, the analysis can be carried out using the chain substitution method or the integral method.
The salary for the production of individual products depends on the same factors. The factor of the structure of production does not affect this indicator:
6.5. Analysis of indirect costs
Indirect costs in the cost of production are represented by the following complex items: expenses for the maintenance and operation of equipment, general production and general business expenses, commercial expenses. The analysis of these expenses is carried out by comparing their actual value by 1 rub. marketable products in dynamics for 5-10 years, as well as with the planned level of the reporting period. Such a comparison shows how their share in the cost of marketable products has changed in dynamics and in comparison with the plan, and what trend is observed - growth or decline. In the process of subsequent analysis, the reasons that caused the absolute and relative change in costs are clarified. By their composition, these are complex articles consisting of several elements.
Expenses for the maintenance and operation of machinery and equipment (RSEO) include depreciation of machinery and equipment, the cost of their maintenance, operating costs, the cost of intra-factory movement of goods, depreciation of the IBE, etc. Some types of costs (for example, depreciation) do not depend on the volume of production and are conditionally constant. Others fully or partially depend on its change and are conditional variables. The degree of their dependence on the volume of production is established with the help of coefficients, the value of which is determined empirically, or with the help of a correlation analysis based on a large set of data on the volume of output and the sum of these costs.
To analyze the RSEO, it is advisable to construct Table 23.
Table 23
Costs for RSEO
|
The coefficient of dependence of costs on the volume of output |
The amount of costs |
Costs according to the plan, recalculated for the fact. production volume |
Deviation from the plan |
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Including due to |
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Issue volume |
cost level |
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Depreciation |
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Operating costs |
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Deterioration of the MBP |
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To recalculate planned costs for actual output, you can use the formula:
where W sk- costs adjusted for actual output;
Z pl- the planned amount of costs for the article;
- over-fulfillment (under-fulfillment) of the plan for the release of marketable products%;
Kh- coefficient of dependence of costs on the volume of production.
In the course of further analysis, the reasons for the relative cost overruns or savings for each cost item are clarified.
Analysis workshop and general business expenses It has great importance, because they occupy a large share in the cost of production. These costs are also divided into conditionally fixed and conditionally variable, and the latter are adjusted by the percentage of the plan for the production of marketable products. Actual data is compared with the planned value of overhead costs.
Analytical accounting data are used to analyze workshop and general factory expenses by cost items. For each article, the absolute and relative deviations from the plan and their causes are identified. (Table 24)
Table 24
Factors of change in overhead and general business expenses
|
Item of expenses |
Cost factor |
Calculation formula |
|
The wages of employees of the administrative apparatus |
Number of staff (H), Average salary per worker (FROM) |
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|
Initial cost of fixed assets (OS) |
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|
Downtime payment |
Number of man-days of downtime (TO) pay rate for one day of downtime (OT 1) |
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|
Taxes and fees attributable to cost. |
The tax base (B), tax percentage (FROM) |
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|
Labor protection costs |
The volume of planned activities (V) average cost of the event (C 4) |
When checking the implementation of the estimate, it is impossible to attribute all the savings received to the account of the enterprise, as well as evaluate all the overspending made negatively. Estimation of deviations of actual expenses from the estimate depends on what reasons caused savings or overruns for each cost item. In a number of cases, savings are associated with the failure to carry out the planned measures to improve working conditions, safety, invention, training and retraining of personnel, etc. Failure to carry out these measures sometimes causes more damage to the enterprise than the amount of savings received. In the process of analysis, unproductive costs, losses from mismanagement, which can be considered as unused reserves to reduce the cost of production, should be identified.
Unproductive costs should be considered losses from damage and shortage of raw materials (materials) and finished products, payment for downtime due to the fault of the enterprise, additional payments for this time and in connection with the use of workers in jobs that require less skilled labor, the cost of energy and fuel consumed during the downtime of the enterprise, etc.
The analysis of overhead costs in the unit cost of a product is carried out taking into account the results obtained in the analysis of them as a whole for the enterprise. These costs are distributed among the individual types of manufactured products in proportion to direct costs, with the exception of purchased materials or the wages of the main production workers.
The sum of these costs per unit of output (UK), depends on change:
a) the total amount of workshop and general factory expenses (Z c);
b) the amount of direct costs, which are the basis for the distribution of indirect (UDi)
c) the volume of production (VBP)
.
Selling expenses include the cost of shipping products to customers, the cost of containers and packaging materials, advertising, market research.
The cost of delivery of goods depends on the distance of transportation, the weight of the transported cargo, transport tariffs for the transportation of goods, type of vehicles.
Loading and unloading costs may vary due to changes in the weight of the shipped products and the prices for loading and unloading one ton of products.
The cost of containers and packaging materials depends on their quantity and cost. The quantity, in turn, is related to the volume of shipped products and the rate of consumption of packaging materials per unit of production.
Savings on packaging materials are not always desirable, since beautiful, aesthetic, attractive packaging is one of the factors in increasing demand for products and an increase in costs for this article pays off with an increase in sales. The same can be said about the cost of advertising, market research and other marketing expenses.
At the end of the analysis of indirect costs, reserves for their possible reduction are calculated and specific recommendations are developed for their development.
Questions for self-control
1. What are the main areas that make up the content of the analysis of the cost of production?
2. What factors affect the level of costs and the total cost of production?
3. Describe the calculation algorithm when analyzing the influence of factors on the total cost.
4. Describe the calculation algorithm for factor analysis of the level of costs per 1 rub. commodity products.
5. Describe the calculation algorithm for factor analysis of unit cost of production.
6. Highlight the factors of the first and subsequent levels that affect the amount of direct material costs.
7. Describe the calculation algorithms for factor analysis of direct labor costs.
8. What factors influence the amount and level of indirect costs?
9. What are the distinguishing features of the analysis of conditionally variable and conditionally fixed costs?
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First of all, we will define the concepts that are repeatedly encountered in the economic literature, these are “costs”, “expenses” and “costs”, and in practice no distinction is made between these concepts.
Cost is a term most commonly used in economics. According to the classical view, the study of costs is based on the fact that resources are scarce and there are a large number of alternative directions for their use, i.e. on the principle of "limited resources - unlimited needs". Hence, economic costs are all payments of the enterprise necessary in order to attract and retain resources within a given area of activity, which include labor, land, capital, and entrepreneurial abilities.
Product cost analysis carried out in the following main areas:
Note that there are no significant differences between the concepts of costs and expenses, and often one of these concepts is defined through the other. However, for accounting purposes, Russian legislation defines the costs of an enterprise.
The list of cost items included in the cost of products (works, services) is defined by Art. 253 ch. 25 of the Tax Code of the Russian Federation and the Regulations on accounting"Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33n. These regulations, together with industry guidelines on planning and cost accounting are general methodological normative documents regulating the procedure and conditions for the formation of cost at enterprises of all sectors of the economy.
The Regulation on the composition of costs (PBU 10/99) determines that the cost is a cost estimate of the materials used in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.
In this way, The cost price is the costs of its production and sale expressed in monetary terms. The cost of production as a synthetic indicator reflects all aspects of the production and financial and economic activities of the enterprise: the degree of use of material, labor and financial resources, the quality of work of individual employees and management as a whole.
The costs of the organization are grouped according to the place of their occurrence, cost carriers and types of costs:
At the place of origin, the costs are grouped by production, workshops, sections and other structural divisions of the organization.
Cost carriers are the types of products (works, services) of the enterprise intended for sale.
By type, costs are grouped by economically homogeneous elements and by costing items.
In the practice of planning, accounting, costing and cost analysis, shop, production and full costs are also distinguished. The shop cost of production consists of the costs (direct and indirect) of all shops and its manufacture. The production cost is formed from all the costs of the enterprise associated with the production and management process. The total cost consists of the production cost and non-manufacturing costs (ie, the costs associated with the sale of products to customers).
Cost analysis objects are the following indicators:
- full cost of production in general and by cost elements;
- the level of costs per ruble of output;
- the cost of individual products;
- individual cost items;
- responsibility center costs.
Analysis of the dynamics and structure of generalizing cost indicators and factors of its change
The cost includes all the costs of the enterprise for the production and sale of products in the context of cost items.
The indicators characterizing the cost are:
the sum of production costs by their types, on the basis of this indicator, it is possible to determine the amount of costs incurred, their dynamics over a number of years and quantify their changes;
cost structure. By studying the change in the cost structure, management decisions can be made to further improve the structure of costs incurred and increase their efficiency;
cost dynamics, it shows the change in the amount and level of cost items compared to the previous or base period. The dynamics of costs is determined by such indicators as absolute and relative deviation, growth and growth rates;
absolute and relative cost variances compared to business plan and base period data, i.e. compare actual costs with planned or base period costs.
In the process of analyzing the dynamics and structure of the cost of production, it is revealed for which cost items the greatest cost overruns (savings) occurred and how this change affected the change in the total amount of variable and fixed costs.
By comparing the specific gravity individual elements with a plan and in dynamics.
Analysis of costs per ruble of marketable products (cost level)
The cost of one ruble of marketable (sold) products is the most well-known generalizing indicator in practice, which impersonally reflects the cost of a unit of production in value terms, without distinguishing it by specific types. The indicator is widely used in the analysis of cost reduction and allows, in particular, to characterize the level and dynamics of production costs in the industry as a whole.
The indicator is calculated to determine the effectiveness of costs, their dynamics and to calculate the relative deviation (savings or overruns) of costs. The level of costs is defined as the ratio of costs from the main activity to revenue according to the following formula:
Cost Level = Operating Costs / Revenue
Analysis of direct material and labor costs
The value of material costs and its change in the process of production and sale of products depends on many factors of an external and internal nature, including factors related to the features of technology and the organization of production of specific types of products.
When analyzing the provision of an enterprise with material resources, it is necessary to take into account the action of factors that can have a strong influence on the types, quantity and quality of resources. These should include:
technical factors: technology and production process, type of machinery and equipment, production capacity, production volume, etc.;
financial and economic: volume of production, production and sale of products, labor productivity, skill level, product quality level, competition for materials, goods, services;
socio-economic: social and cultural environment, socio-economic infrastructure.
The analysis of labor costs must begin with a comparison of the actual value with the planned data. Next, you should break down the totals into constituent elements, i.e. perform an analysis by types and forms of remuneration, identify the degree of application of the most progressive and effective types of payment for the analyzed period. Then find the factors that influenced the change in the value of the basic wages of production workers, i.e. conduct a factor analysis.
Analysis of indirect costs
Indirect costs - costs, the occurrence of which is not directly related to the object. Such costs include, for example: the cost of maintaining an office building, Maintenance, remuneration of administrative and managerial and economic-servicing personnel.
The analysis of indirect costs is carried out by comparing their actual value in dynamics over several years, as well as with the planned level of the reporting period. Such a comparison shows how their share in the cost of production has changed in dynamics and compared with the plan, and what trend is observed - growth or decline. In the process of subsequent analysis, the reasons that caused the absolute and relative changes in costs are clarified.
The main methodological techniques for analyzing and diagnosing the cost of individual products
Analysis and diagnostics of the cost of a unit of production must be performed:
to analyze indicators in order to determine the best option for the production of individual products from the standpoint of market needs and enterprise capabilities using the direct costing system, where the basis is a separate method of cost accounting;
to diagnose the effectiveness of production costs, to determine the dynamics of the cost of products, calculate its rational price from the standpoint of the market and production, to find opportunities to reduce costs as the main factor in increasing profits and increasing profitability, where the basis for analytical calculations should be cost accounting at full cost.
At unit cost analysis first, an estimate of the cost of individual products is given in comparison with the previous period and with planned costs. The indicator of the level of profitability of products is used. Then, a thorough analysis of individual products is carried out according to costing items as a whole and taking into account the disclosure of individual costs in direct cost items. Such a complete, detailed analysis will determine the possibilities of the competitiveness of the product in the market and the ways of its optimal sale.
The basis for the analysis of the cost of a unit of production is the accounting calculation, which reflects the planned reporting data for the product as a whole and its individual parts: parts, assemblies.
Reporting costing should correspond to the planned one in terms of forms and articles in force in the organization.
The main objectives of the analysis and evaluation of accounting estimates are:
- determination of deviations from the plan for each cost item;
- identification and study of the factors of the resulting deviations;
- finding reserves and determining measures to reduce the cost of individual products.
When analyzing the cost estimates for individual products, it is important to use data from the analysis of production costs and the cost of all manufactured products. This will shorten the analytical work and enrich its results.
After a general assessment, it is necessary to determine the impact on the cost of a product of deviations in prices for raw materials and materials, changes in the volume of production of individual products, their design, etc., and only after that can one proceed to an item-by-item analysis of cost estimates. The comparison is made with the plan and the previous period, usually for several years.
It should be noted that it is recommended to analyze the cost indicators on a monthly (quarterly) basis on an accrual basis from the beginning of the year, as well as for the year as a whole.
AT general view the approximate structure of the cost analysis and diagnostics report is as follows:
1. Summary.
2. Analysis of the existing cost structure.
3. Analysis of plan-actual deviations.
4. Description of the existing procedure for calculating the planned cost.
5. Description of the existing procedure for calculating the actual cost.
6. Description of errors: division into variables and constants, plan-fact.
8. Applications:
8.1. The existing cost structure of the company in the context of departments and cost items.
8.2. Existing costing procedure by example.
8.3. Calculation of an error on an example.
8.4. Calculation of error in pricing and cost planning.
When analyzing the cost, it is possible to provide for the use of the forms specified in the Guidelines for planning, accounting and calculating the cost of production at ferrous metallurgy enterprises (approved by Roskommetallurgy on 07.12.1993).
Bibliography:
- Savitskaya G.V. Analysis of the economic activity of the enterprise, 5th ed., Revised. and additional - M.: Infra-M, 2009.
- Abryutina M.S. Grachev A.V. Analysis of the financial and economic activity of the enterprise. Educational and practical guide. - M.: "Business and Service", 2008.
