Assessing the activity of the modern enterprise, we can not lose sight of the analysis of the cost of production and sales of its products, because it is the cost price reflects the cost incurred by an enterprise for the production of this product is it affects the formation of a competitive selling price of the product and, accordingly, revenue,including a share of the profits of the enterprise.
Cost of - a collection of resources, including raw materials, energy, machinery, equipment, buildings, training and remuneration of personnel, patents, technology and other costs expended on the production and sale of the product, expressed in monetary terms.That is a large number of constituent resources, and the ever-changing prices paid to them, as well as everyday technology improvement and the appearance on the market of new competitors, forcing managers to look for new ways of development.Analysis of the cost of production, works and services helps determine how efficiently resources are used in the production process, storage and distribution, as well as to give a correct assessment of the profitability and sustainability in a competitive environment.
Indicators cost
The analysis of cost of production of the company include the following economic indicators:
- total cost - the sum of all costs of the enterprise for production;
- costs ruble sales - characterizes the level and dynamics of cost reduction.It demonstrates the relationship between the cost and profit;
- cost of a single product, work or service (costing) - allows you to analyze the cost structure, dynamics, and impact on the profit of a single unit of production.
analysis of the cost structure of the enterprise
study of the composition of production costs makes it possible to identify the main areas of material and cash flow in the company, which should be given special attention.And the construction of tables and graphs cost structure over several years characterize the dynamics of the movement of certain items of expenditure.The analysis of the cost of production on the example of the industrial production consist of the following costs:
- material costs;
- fuel and energy;
- labor costs and employee contributions;
- costs for maintenance and operation of equipment;
- manufacturing (shop) costs;
- overhead costs;
- manufacturing defects;
- other costs.
Depending on the specifics of the enterprise, cost structure can vary and include additional categories of basic expenses.
analysis of the dynamics
To study the changes in the cost of performance over time, a table and graph that use accounting data for several years, as well as the cost of production targets.The first indicator of the total cost is analyzed and its structure, as well as the cost component in the cost of the ruble of output.They give an idea of the general state of the efficiency and intensity of use of material, financial and human resources of the enterprise and the priorities for further research costs.
For more in-depth study of the dynamics of changes in costs and the cost of creating, using indicators of the cost of a single product.It also examines the cost structure, their level of influence on the formation of a single product and the profit of the enterprise as a whole.
Next calculates deviations of actual values from the planned cost, are justified reasons for cost overruns on individual items identified reasons for marriage and other non-loss plan is designed to reduce production costs.
In this age of computer technology we can not forget about the use of mathematical models for the study of business economics.Correlation analysis will reveal the causal relationship to changes in the cost of the various factors that directly or indirectly affect the production.There may be considered such factors as the cost of the personnel in general or by category, installed power, capital-costs for new technologies, and others.
In conclusion, I want to say that the analysis of the cost will be as accurate as the data will be more truthful account of expenses in the financial statements of the enterprise.And if reporting is being misspelled, or intentionally concealed any facts and analysis that leave much to be desired.
