The greatest share in costs of production of an industrial output is the share of raw materials and the main materials, and then of a salary and depreciation charges. In light industry the share of raw materials and the main materials makes 86%, and a salary with assignments on social insurance - about 9%.
Influence on prime cost of products of changes in placement of production is analyzed when the same type of production is made at several enterprises having unequal expenses as a result of application of various technological processes. Thus it is expedient to carry out calculation of optimum placement of separate types of production for the enterprises of association taking into account use of the existing capacities, decrease in costs of production and on the basis of comparison of optimum option with actual to reveal reserves.
In general product cost consists of material inputs, costs of payment of a salary to workers and complex items of expenditure. The increase or reduction of expenses on each element causes either rise in price, or decrease in product cost. Therefore in the analysis to check expenses of raw materials, materials, fuel and the electric power, costs of a salary, shop, manufacturing and other expenses.
Improvement of the organization of production and work. Decrease in prime cost can result from change in the organization of production, forms and methods of work at production specialization development; improvement of production management and reduction of costs of it; improvement of use of fixed assets; logistics improvement; sokrashcheniyatransportny expenses; the other factors increasing the level of the organization of production.
Increase of a technological level of production. This introduction of new, progressive technology, mechanization and automation of productions; improvement of use and application of new types of raw materials and materials; change of a design and technical characteristics of products; the other factors raising a technological level of production.
Considerable reserves are put in decrease in expenses on preparation and development of new types of production and new technological processes, in reduction of expenses of the starting period on again put into operation shops and objects. Calculation of the sum of change of expenses is perfromed on a formula
Branch and other factors. Treat them: input and development of new shops, production facilities and productions, preparation and development of production in the operating associations and at the enterprises; other factors. It is necessary to analyse reserves of decrease in prime cost as a result of elimination outdated and input of new shops and productions on higher technical basis, with the best economic indicators.
For the analysis and dynamics of change of cost of a prodktion a number of indicators ispolztsya. Treat them: the estimate of costs of production, prime cost of a commodity and realizemy prodktion, decrease in prime cost of a comparable commodity prodktion and costs of one rbl of the commodity (realized) prodktion.
For the analysis of level of prime cost at various enterprises or its dynamics for the different periods of time of costs of production have to be led to one volume. Prime cost of a unit of production (accounting) shows costs of the enterprise of production and realization of a concrete type of production counting on one physical unit. Accounting of prime cost is widely used in pricing, cost accounting, planning and the comparative analysis.
If changes of size of expenses during the analyzed period did not find reflection in the above factors, them carry to the other. It is possible to refer to them, for example, change of the sizes or any termination of obligatory payments, change of size of the expenses included in product cost, etc.
At improvement of use of fixed assets decrease in prime cost results from increase of reliability and durability of the equipment; improvement of system of scheduled preventive maintenance; centralization and introduction of industrial methods of repair, contents and operation of fixed assets. The economy is estimated as work of absolute reduction of expenses (except depreciation) on a unit of equipment (or other main fund on srednedeystvuyushchy quantity of the equipment (or other main fund.