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federal state budgetary educational institution higher education"Sevastopol State University"

Department of Enterprise Economics

COURSE WORK

In the discipline "Economics of the enterprise"

on the topic: Ways to reduce the cost of the enterprise

Checked by: L.S. Abramova,

cand. economy Sciences, Assoc. Department of EP

Sevastopol

Introduction

1. Production costs and production costs

2. Analysis of the financial and economic activities of JSC "Yaroslavl silicate brick plant"

2.3 Analysis of the cost of production of JSC "YAZSK"

3. Ways to reduce the cost of production of JSC "YAZSK"

Conclusion

List of sources used

INTRODUCTION

The cost of products, works and services is the most important indicator characterizing the efficiency of enterprises. The level of this indicator determines the rate of expanded reproduction, the organization's profit or loss, and ultimately - financial condition business entities.

Knowing your costs and understanding production costs helps you make better management and financial decisions. The cost of production is determined by the costs of the organization. The cost of production is one of the most important indicators of the production and economic activities of the enterprise.

The purpose of accounting for costing products and production costs is to timely, reliable and full definition actual costs associated with the sale and production of products; control over the use of funds and resources; determining the profitability of production and individual types of products; substantiation of decisions on the removal from production of obsolete types of products and the production of new ones.

The purpose of cost analysis is to achieve the highest results at the lowest cost, that is, maximum savings in material, labor and financial resources.

Particular goals of the analysis are to identify trends in this indicator, determine the influence of factors on its growth, study the structure and dynamics of costs for economic elements, cost items, individual products, taking into account changes in the production process, as well as to find reserves to reduce costs.

The purpose of the course work is to study the cost structure and methods of its reduction.

In accordance with the purpose of the work, the following tasks were set:

Studying the cost structure and principles of cost formation;

Determination of methods for managing the cost of production;

Study of ways to reduce the cost of production;

Analysis of the cost of production on the example of a particular enterprise.

1. PRODUCTION COSTS AND COST OF PRODUCTS

1.1 Theoretical aspects cost accounting and production cost formation

The terms "costs", "costs", "expenses" and "cost" in foreign and domestic economic literature are interpreted differently. They are used both in regulatory documents governing financial and tax accounting, and in educational and scientific literature, including management accounting. In this regard, it is important to distinguish between these concepts and provide a unified methodological approach to their accounting.

In domestic practice, the concepts of "costs", "costs" and "expenses" at the enterprise level are synonymous, although in fact they differ. Despite the fact that the concept of "expenses" has a broader meaning, at present, in the economic literature, expenses are often associated with taking into account the costs of production, the cost of products, works, services and its formation.

The concept of "costs" is considered, in particular, as "consumption, costs for a specific purpose", and "costs" - as a synonym for costs.

Costs - monetary measurement of the amount of resources used for any purpose. Depending on the scope of the organization, costs can be expressed in the form of production costs and distribution costs.

Production costs are the costs of manufacturing products, performing work, and providing services. Distribution costs - the cost of acquiring and selling inventory items.

An expense is a decrease in economic benefits during the reporting period or the incurrence of liabilities that lead to a decrease in capital, except for changes due to withdrawals by owners. Costs include items such as production costs products sold(works, services), remuneration of employees and management personnel, depreciation deductions, as well as losses (damages from natural disasters, sales of fixed assets, changes in exchange rates, etc.).

The Regulation on Accounting "Expenses of the Organization" PBU 10/99, approved by the Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n (hereinafter referred to as PBU 10/99), states that the costs of ordinary activities are the costs associated with the manufacture and sale of products buying and selling goods.

AT regulations governing taxation, the terms "costs" and "costs" are mainly used. They are used as synonyms. In Art. 252 of the Tax Code of the Russian Federation, expenses are defined as reasonable and documented expenses (and in some cases losses) incurred (incurred) by the taxpayer. Expenses are recognized as any expenses, provided that they are made for the implementation of activities aimed at generating income.

Under justified expenses, the Tax Code of the Russian Federation understands economically justified expenses, the assessment of which is expressed in monetary terms.

Accounting is kept on the basis of primary accounting documents, which must be used to document all business transactions conducted by the organization.

The concepts of costs and expenses are given in international standards financial reporting. Expenses include all costs in full that arise in the course of the main activity. That is, in its composition, the concept of costs is broader than the concept of costs.

In the regulatory documents regulating financial accounting, the terms "expenses", "costs", "costs" are also used as synonyms.

By virtue of PBU 10/99, depending on the nature, conditions of implementation and areas of activity of the organization, expenses are divided into expenses for ordinary activities and other expenses.

Expenses for ordinary activities are expenses for the manufacture and sale of products, the performance of work, the provision of services, the purchase of raw materials, materials, other inventories, the sale of goods and other property. Expenses for ordinary activities are also considered expenses associated with the provision for a fee for temporary use under a lease agreement of property, including rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for participation in authorized capitals other organizations in entities whose subject of activity is the lease of property and intangible assets, participation in authorized capital.

Other expenses are expenses other than expenses for ordinary activities.

Article 252 of the Tax Code of the Russian Federation, expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the organization, are divided into expenses related to production and sale, and non-sales.

The costs associated with production and sale include the costs of:

For the manufacture (production), storage and delivery of goods, performance of works, provision of services, acquisition and (or) sale of goods (works, services, property rights);

For the development of natural resources;

For research and development;

For compulsory and voluntary insurance;

Other expenses related to production and (or) sale.

For non-operating expenses Art. 265 of the Tax Code of the Russian Federation includes all expenses of the organization that are taken into account for tax purposes, except for those related to production and sales).

At the same time, if some costs with equal grounds can be attributed simultaneously to several groups of expenses, the taxpayer has the right to independently choose which group he will attribute such expenses to (Article 252 of the Tax Code of the Russian Federation).

Both in accounting and for the purpose of calculating income tax, expenses can be recognized regardless of the time of the actual payment of funds and other forms of payment according to the assumption of the temporal certainty of the facts of economic activity or the accrual method, as well as after actual payment (under the cash method) (Table 1).

The costs associated with the production and sale of products (works, services) should be considered costs. The costs of acquiring raw materials, materials, goods and other inventories become costs as they are consumed by production. Fines, penalties, forfeits paid by organizations for violation of the terms of the contract, being expenses, as a rule, do not apply to expenses.

The costs of production and sale of products, performance of work, provision of services represent the cost estimate of raw materials, materials, fuel, energy, natural resources, fixed assets and other property used in these processes, labor resources, as well as other costs for managing the production itself and the organization as a whole.

Table 1. Conditions for recognition of expenses


Assumption of temporal certainty of a business transaction (paragraph 1, clause 18)	Accrual method (clause 1 of article 272)
Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporal certainty of the facts of economic activity)	Expenses accepted for tax purposes (income tax) are recognized as such in the reporting (tax) period to which they relate, regardless of the time of payment of funds or other form of payment
Recognition of expenses caused by the receipt of income over several periods, when the relationship between income and expenses cannot be clearly defined clearly or is determined indirectly (paragraph 3 of paragraph 19) of paragraph 1 of Article 272
Expenses are recognized by their reasonable distribution between the reporting periods.	Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are determined by the taxpayer independently. If the terms of the agreement provide for the receipt of income during more than one tax period and do not provide for the phased delivery of goods (works, services), the costs are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses. If the costs cannot be directly attributed to the costs of a specific type of activity, they are distributed in proportion to the share of the corresponding income in the total volume of all incomes of the taxpayer.
If the organization, in permitted cases, has adopted the procedure for recognizing revenue from the sale of products and goods after the receipt of cash and other forms of payment, then expenses are recognized after repayment of the debt	Expenses of the organization are recognized as expenses after their actual payment. Payment for goods (works, services) is the termination of a counter obligation by the buyer to the seller, which is directly related to the supply of these goods.

production cost accounting costing

Expressed in monetary terms, the current costs of the organization for the production and marketing of labor products form the cost of products, works, services. Under the actual cost of products (works, services) is understood the totality of all costs of the organization associated with the production and sale of products (works, services).

The purpose of accounting for production costs and calculating the cost of products (works, services) is to create information base cost management of the organization, calculation of the cost of finished products (works, services) by types, groups and other features, analysis of the implementation of planned indicators, identification financial results from ordinary activities, determining the effectiveness of organizational and technical measures for the development and improvement of production.

The use of information on cost accounting and costing of products (works, services) makes it possible to evaluate the results of economic activity not only of the organization as a whole, but also of its structural divisions, as well as officials, control the results of their activities, make long-term and short-term management decisions related to cost optimization. The requirements for the cost accounting system are related to ensuring the validity, specificity, efficiency, completeness and reliability of information about accounting objects.

According to the economic content, the costs for the production of products (works, services) are divided into economic elements and costing items. Economic elements include homogeneous types of costs. The composition of cost elements is determined by the main factors of production: means of labor, objects of labor and labor resources. Consumption in the production of these resources entails the emergence of costs: material, for wages with appropriate deductions for social needs, depreciation amounts of labor instruments.

The grouping of costs by economic elements makes it possible to form the sums of the named types of estimated (planned) and actual production costs for the organization as a whole, regardless of their place of origin and direction of use.

According to PBU 10/99, when forming expenses for ordinary activities, they must be grouped according to the following elements: material costs; labor costs; deductions for social needs; depreciation; other costs.

In Art. 253 of the Tax Code of the Russian Federation, the costs associated with production and (or) sales are divided into material costs; labor costs; amount of accumulated depreciation.

To form the information necessary to identify the actual costs of manufacturing and selling certain types products (works, services), determining the actual cost of producing the finished product, as well as for the purposes of planning (forecasting), costs are grouped by cost items (calculation items). The grouping of production costs by items should be based on their economic homogeneity for their intended purpose (for example, the place of origin, the cost carrier - a specific type or group of products, works, services).

When organizing production cost accounting by item, it is recommended to use the organization's classification of costs into direct and indirect.

The composition of the calculation items is not strictly regulated and is established by the organization independently in accordance with the characteristics of each industry, its production specifics, the nature of products (works, services). To cost items typical nomenclature usually include:

Raw materials and materials;

Returnable waste (subtracted);

Purchased products, semi-finished products and services of an industrial nature of third-party organizations;

Fuel and energy for technological purposes;

Wages of production workers;

Deductions for social needs;

Costs for preparation and development of production;

General production expenses;

General running costs;

Loss from marriage;

Other operating expenses

Total: production cost of production;

Selling costs;

Total: total cost products.

In relation to the production (technological) process, costs are divided into basic and overhead. The main costs are those directly related to technological process manufacture of products, performance of works, provision of services. Overhead costs are formed in the course of maintenance of the production process, management of activities production units organizations.

Depending on the methods of inclusion in the cost of products (works, services), costs are grouped into direct and indirect. This grouping of costs can be considered in relation to individual types of products or the volume of output and sales in general. In the first case, direct costs can be immediately included in the cost of specific types of products (works, services). At the same time, direct costs mainly include the costs of raw materials, basic materials, purchased semi-finished products, fuel and energy for technological purposes, and the wages of production workers with the required charges. Indirect costs are associated with several types of products (works, services), it is not possible to directly include them in the costs by types of labor products. Indirect costs are usually those associated with the maintenance and management of the production of products, the sale of products, and the management of the organization as a whole.

It should be noted that in taxation, the grouping of expenses into direct and indirect is carried out in relation to the volume of production and sales of products (works, services) as a whole, and not their individual types. The list of direct costs associated with the production of goods (performance of work, provision of services), the organization has the right to establish independently in the accounting policy for tax purposes. At the same time, the Tax Code of the Russian Federation provides a recommended list of direct costs, which may include, in particular, material costs; labor costs of personnel involved in the production of goods, performance of work, provision of services, as well as the amounts of the unified social tax and the costs of mandatory pension insurance, going to finance the insurance and funded part of the labor pension, accrued on the indicated amounts of labor costs; the amount of accrued depreciation on fixed assets used in the production of goods, works, services. Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses.

In relation to the volume of production, costs are divided into variable and fixed. Variables include such costs, the value of which varies in proportion to the volume of products (works, services). Variables, as a rule, include the costs of raw materials and basic materials, the wages of production workers, and other similar costs. Fixed costs do not depend on the volume of products (works, services), but on the conditions of the activity of an economic entity, are associated with the very fact of the existence of the organization and take place even in the absence of labor products. As part of fixed costs, one can name the salaries of managerial and maintenance personnel, the costs of advertising, consulting, auditing and information services, training and advanced training of personnel, and other general business expenses.

The grouping of costs into fixed and variable is determined by the characteristics of the technology and organization of production. It is carried out by specialists of the economic entity independently and periodically reviewed.

Depending on the frequency of occurrence, costs are divided into current and non-recurring. Current costs include the costs of production and sales of products in the reporting (planned, analyzed) period. One-time expenses are associated with the preparation of new industries, the development of new products, the reservation of costs for any purpose (for example, vacation pay, repair of fixed assets).
According to the composition, the costs are divided into single-element and complex. The former include homogeneous types of costs, such as wages, depreciation, etc. Complex ones include several types of costs. For example, general business expenses include the cost of materials for general business purposes, salaries of management personnel, depreciation of buildings, etc. The grouping of costs by composition is identical to their division into elements and articles.

According to the expediency of spending, costs are productive and unproductive. Production costs include the costs necessary to ensure the activities of an economic entity in accordance with the provided technologies, plans, estimates, norms and standards. Unproductive costs indicate deviations from the normal conditions of production and economic activity (losses from downtime, payment overtime work, manufacturing defects, etc.).

According to the purpose, the costs are divided into production, management and sales (commercial) costs. Production costs are due to the manufacture of products, the performance of work and the provision of services. Management costs include the costs of maintaining the administrative services of the organization. Sales costs are associated with the sale of products, works, services.

In management accounting, the grouping of costs by objects of accounting and calculation is relevant: by types of products, parts, semi-finished products, works, services; by divisions and stages of the technological process; in the context of production and functional divisions of the organization (places of origin and centers of responsibility, in which cost and profit centers can be distinguished), by management functions. The grouping of costs by objects depends on the methods of cost accounting and calculation of the cost of products (works, services), methods of organizing production and management.

If possible and necessary, planning is allocated: planned costs, which, as a rule, meet the requirements of the technological (production) process and the conditions for the sale (marketing) of products, works, services; unplanned costs that indicate a violation of the normal conditions of the production process (losses from marriage).

Part of the costs to control their expediency is subject to limitation (rationing). For example, in the production process, the main resources must be used according to established norms. They are divided into limited and unlimited costs in taxation. For limited expenses, which, in particular, include travel and hospitality expenses, advertising expenses, etc., limits, norms and standards have been introduced by law. Unlimited costs are accepted when calculating the cost in actual amounts. Note that when forming the actual cost of products (works, services) in accounting, the costs associated with the ordinary activities of the organization are accepted in full.

For acceptance management decisions costs are divided according to the degree of significance and reality:

Costs are categorized according to their importance:

Relevant (depending on the decision being made);

Irrelevant (inevitable for any solution).

On the basis of reality, the costs should be distinguished:

Real (which took place and reflected in accounting);

Imputed (lost profits of the organization).

In accounting, expenses are recognized under the following conditions:

The expense is made according to a specific agreement, the requirement of legislative and regulatory acts, business customs;

The amount of the expense can be determined;

There is certainty that as a result of a particular transaction there will be a decrease in the economic benefits of the entity (namely, when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset).

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expenditure (monetary, in-kind, other).

1.2 Methods for calculating the cost of production

Under costing, one should understand not only the calculation of the actual cost of a unit of manufactured products, but also other work on costing:

Products, works, services of auxiliary industries consumed by the main production;

Intermediate products (semi-finished products) of the main production units used at subsequent stages of production;

Products of enterprise divisions to identify the results of their activities;

Total commodity output of the enterprise;

Output and, accordingly, units of the type of finished products and semi-finished products of own production (work performed or services rendered, etc.) sold to the side.

In world accounting practice, issues of intra-economic accounting, including methods of planning and cost accounting and calculation of production costs, are of great importance. The costing method involves a production accounting system in which the actual cost of production is determined, as well as costs per unit of production.

The choice of method for calculating the cost of production is associated with the technology of production, its organization, and the characteristics of the products.

The classification of methods is based on production cost accounting objects, calculation objects and cost control methods. With all their diversity, they can be grouped into two main areas: cost accounting objects and cost control efficiency.

According to cost accounting objects, there are usually two main methods of costing:

· custom method;

process method.

According to the efficiency of control, there are methods for accounting for costs in the production process and methods for accounting and calculating past costs.

Let us dwell on the three main methods provided for in the standard guidelines planning, accounting and costing of products.

The main methods of cost accounting and calculation of production costs are order-by-order and process-by-process methods, other costing systems, as a rule, are varieties of these methods. In management accounting, domestic simple (process-based) and incremental methods are combined into one, which translates as “process-costing”, in addition, there are practically no significant differences between the content of the “process” and “repartition”.

The separation of the order-by-order and process-by-process methods is based on the method of calculating the cost of a unit of production. This indicator seems to be very useful for the activity of the enterprise for a number of reasons. The calculation of costs per unit of production is necessary to justify the production of new types of products, determine the profitability of individual production lines, determine the level of selling prices, etc. Unit costing also supports the planning and control processes at various levels of enterprise management.

In those industries where a unit of production has certain characteristic properties and is easily identified, the order method is used. In other words, the main scope of the custom method is individual and small-scale production, as well as auxiliary production.

Where a unit of production is lost in a mass of other similar units, the process-by-process method is more preferable, which prevails in mass production with the sequential processing of raw materials into a finished product, with the integrated use of raw materials, as well as in the extractive industries and energy. The difference in the calculation of the unit cost of production is theoretically well justified, but in practice, combinations of these methods are often used.

Let's take a closer look at each of these methods.

In order-based costing, the object of costing is a separate order, a separate work that is carried out in accordance with the special requirements of the customer, and the lead time for each order is relatively short. Work is usually carried out in a factory or workshop where an order passes through a series of operations as a continuously defined unit.

This method is applied where each cost unit is different from any other cost unit, and although certain orders are repeated from time to time, it is desirable to determine them anew whenever these costs arise.

Piecework is characterized by a wide variety of customer orders carried out in a production workshop or in a factory. Workers work on production equipment on a series of orders for short periods of time, requiring a reliable system production planning and control.

Costs are accumulated on a case-by-case basis for each order executed at the factory. The main accounting document for this information is the “Order Fulfillment Cost Accounting Sheet/Sheet” or “Calculation Card”, which is filled out in individually for all orders and is regularly adjusted in accordance with any costs incurred in connection with a particular order. The calculation card is based on the construction of the type of calculation account.

Due to the small number of cost records for any order, it will not be difficult to obtain data on the total cost of completing this order, recorded on the cost card. This card may also include comparative data of any preliminary assessment made prior to starting work on the order.

The materials used to complete each order must be accounted for by the relevant material issue requirements issued either by the foreman responsible for fulfilling the order or by the production control department.

The goods issued are valued according to the respective basis (FIFO, LIFO or average cost).

The time spent on each order is taken into account in order shop orders or time sheets by the persons performing the work, and is estimated by the costing department, which enters the corresponding data into the cost card.

Special purchases or other direct costs incurred must also be recorded on the cost card. The corresponding amounts for such purchases are derived from an analysis of invoices for purchased materials.

Each order accrues its share of the plant's production overheads as the order passes through the various production cost centers of the plant. The accrual is carried out on the basis of predefined distribution bases.

Once an order has been completed, a predetermined surcharge is included on the order-based cost card to cover sales and administration costs. Accounting then compares the agreed selling price with the total cost of the order to determine the profit or loss on that order.

The contract method of costing is a continuation of the order method. This method is used when the orders (contracts) in question are large-scale and when the contract requires an extended period of time (usually more than one year) to complete. Examples of industries where contract costing methods are used are mechanical engineering, road construction, etc.

As with order-based costing, the costs for each contract are accounted for separately. For large contracts, it is typical to place labor for the entire duration of the contract, and most of the costs incurred are related to this contract only. The direct nature of most costs allows for an accurate calculation of the bulk of the contract costs.

The process-by-process (per-process) method is used to establish the average cost of a batch of identical cost units over a period of time.

This method is used in cases where it is practically impossible to determine the costs associated with individual cost units (as is the case with the order costing method), due to the continuous nature of the production process. An example of a unit of output that would qualify under the definition of process costing is a tonne of oil in a refinery. Oil is processed continuously, and each ton has the same characteristics as the previous one. It is not possible to establish exact costs for certain tons that have gone through the processing cycle.

In cases where the method of costing production by processes is used, all produced units of production are intended to create inventories.

All sales orders are then satisfied by this stock of homogeneous goods. Since the goods sold are the same, there is no need to set the cost of any particular unit of production, and since the production process is continuous, it is usually impossible to establish a certain amount of material or production time allotted to each individual product.

The only possibility is to sum up all the costs of the enterprise (or the costs of the cost centers that are part of the enterprise) for a certain period of time and divide these costs by the total number of products produced during this period, to obtain the average cost of production per unit of output.

Typically, the production of an enterprise's products involves more than one manufacturing process. The process costing method takes this into account by opening separate "process accounts" for each process and accumulating all process costs in these accounts.

As a product is produced, the output stage of one process becomes the input stage for another, and this is reflected in the process accounts in such a way that the total production costs related to all cost units produced before they are accounted for as finished products can be easily determined at any time. .

When the fundamentals of process costing are applied to the provision of services by an enterprise, the term “operational costing” is used to describe the costing methods used. An example of such a service is management consulting, where the unit of output is hours of work. For services of this kind, it is necessary to calculate the average cost of a unit of service for a specific period of time, and the procedures used will be similar to those used in the calculation of production costs by processes.

The batch-by-batch costing method combines elements of both order-based and process-by-process costing. A batch is defined as a number of identical cost units (as in process costing) treated as an order (as in order costing) separately from all other orders or processes performed by the enterprise.

The task of the normative method of accounting for production costs is the timely prevention of irrational spending of material, labor and financial resources. At its core, it contains technically justified calculated values of the costs of working time, material and monetary resources per unit of production, work, and services. The norms of production costs reflect the technical and organizational level of development of the enterprise, affect its economy and the final result of the activity. Deviations from the norms show how the manufacturing technology of products, the consumption rates of raw materials, materials, labor costs, etc. are observed. They are divided into positive, meaning savings in costs, and negative, causing their increase.

Calculations of the actual cost are carried out according to the following formula:

Фс = Нс ± On ± In, (1.1)

where Fs is the actual cost;

Hc -- standard cost;

He - deviations from the norms (saving or overspending);

Ying - changes in norms (in the direction of their increase or decrease).

To calculate the actual cost of a unit of production, it is necessary to calculate the indices of deviations from the norms and changes in the norms:

Thus, it is possible to determine the main elements of the normative method of accounting for production costs:

Drawing up standard calculations for products, taking into account changes in standards at the beginning of the current month;

Separate accounting of production costs according to norms and deviations from norms;

Accounting for changes in standards, preparation of reporting estimates;

Analysis of actual costs incurred, identification and elimination of causes of deviations from the norms.

The normative method of accounting provides efficiency and the possibility of preliminary control of production costs and actually satisfies all the requirements of management accounting, which indicates the purpose of accounting information and its importance. The normative method corresponds to the “standard-cost” system widely used in the West, which consists of standards (norms) for the costs of materials, labor, overheads and standard estimates developed on their basis.

1.3 Ways to reduce production costs

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

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

Reducing the cost of production is ensured primarily by increasing labor productivity. With the growth of labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases.

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

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

In the second case, when the established production rates and prices do not change, the cost of workers' wages in the unit cost of production does not decrease. But with the growth of labor productivity, the volume of production increases, which leads to savings in other items of expenditure, in particular, the costs of servicing production and management are reduced. This happens because a significant part of the costs in the shop floor (and almost completely in the general factory costs) are conditionally fixed costs (equipment depreciation, maintenance of buildings, maintenance of the shop and general factory apparatus, and other costs) that do not depend on the degree of implementation of the production plan. This means that their total amount does not change or almost does not change depending on the implementation of the production plan. It follows that the greater the output, the smaller the share of workshop and general factory costs in its cost.

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

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

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

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

The main condition for reducing the cost of raw materials and materials for the production of a unit of output is the improvement of product designs and the improvement of production technology, the use of progressive types of materials, the introduction of technically sound norms for the consumption of material assets.

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

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

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

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

2. ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES OF JSC "YAROSLAVSK PLANT OF SILICATE BRICK"

2.1 Brief description of the enterprise

open Joint-stock company Yaroslavl Plant of Silicate Brick has been producing products that meet the most stringent requirements for 85 years. modern standards brick production. The launch of the enterprise took place on May 21, 1931.

The assortment line of the plant is represented by more than 40 products in 5 commodity groups: tongue-and-groove blocks, silicate brick, decorative brick, three-dimensional coloring brick, stone.

The production potential of JSC "YAZSK" exceeds 100 million bricks per year.

In order to always remain at the forefront of the building materials market, production is reconstructed and updated in accordance with the current requirements of the time.

OJSC "YAZSK" is one of the few enterprises in Russia that produces colored bricks using two technologies at once. The technology of volumetric coloring with mineral natural dyes is used in the production of fully colored bricks and allows you to vary the saturation of shades by changing the percentage of the dye. The color range of volumetrically colored products at the same time has a wide range of predominantly pastel colors and is represented by a special texture of natural stone. And surface painting with polyester powder paints allows you to build a house of any color. The guarantee of durability of color pigments for this product eliminates the need for plastering and painting facades for 7 years. The decorative products of JSC "YAZSK" are an ideal material for the implementation of truly striking architectural projects.

Possessing the necessary potential for stable business relations, JSC "YAZSK" is a reliable supplier for construction and component companies throughout Russia. The geography of the enterprise's deliveries includes Yaroslavl, Moscow, Leningrad, Arkhangelsk, Kostroma, Ryazan, Vladimir and even the Sakhalin region and the Komi Republic.

The products of JSC "YAZSK" were used in the construction apartment buildings of various heights, both in the Yaroslavl region and in other regions of the country. Vivid examples of the large-scale use of sand-lime bricks are the Sokol residential districts in Yaroslavl, Lazarevskoye in the Yuzhnoye Butovo district of Moscow, and multi-apartment apartment buildings in the Kostroma and Vologda regions.

The increasing use of civil engineering designers are tongue-and-groove silicate blocks and slabs, colored silicate bricks.

Silicate products (grooved silicate blocks and slabs, brick and stone) are successfully used for the construction of external and internal walls of buildings, fire barriers. The objects of such construction are commercial buildings, buildings for the food, chemical, and transport industries. With the use of products of JSC "Yaroslavl plant of silicate brick" erected Nuclear power plant in the Kaluga region, infrastructure facilities of the oil and gas complex. Silicate wall materials manufactured by YAZSK were also successfully used in the construction of the Moscow metro. Silicate products (grooved silicate blocks and slabs, brick and stone) are successfully used for the construction of external and internal walls of buildings, fire barriers. The objects of such construction are commercial buildings, buildings for the food, chemical, and transport industries. With the use of the products of OJSC "Yaroslavl Plant of Silicate Bricks", a nuclear power plant in the Kaluga Region, infrastructure facilities of the oil and gas complex were built. Silicate wall materials manufactured by YAZSK were also successfully used in the construction of the Moscow metro.

2.2 Analysis of the financial and economic activities of JSC "YAZSK"

Let's carry out a detailed analysis of the financial and economic activities of JSC "YAZSK". For analysis, we will use the Balance Sheet (F1) and Profit and Loss Statement (F2) for 2015 (these forms are presented in Appendices 1, 2).

An analysis of sales proceeds shows that in 2015 the volume of proceeds fell by 62,241 thousand rubles, the rate of decline was 10.8%.

The cost of production in 2015 also decreased by 17,378 thousand rubles, which amounted to 4.1%.

Based on the data in Table 2, the following conclusions can be drawn:

A decrease in the indicator in line 2 is a positive trend if the relative reduction in the cost of manufacturing sold products does not affect its quality;

Table 2. Analysis of financial and economic indicators of JSC "YAZSK"

Indicator	Line code	absolute deviation (+,-)	growth (decrease) rates, %	level of revenue in the base period,%	level of revenue in the reporting period, %	level deviation (+,-)


Cost price
Gross profit
Selling expenses
Profit (loss) from sales
interest receivable
Percentage to be paid
Other income
other expenses
profit (loss) before tax
Net income (loss)

A decrease in the indicator in line 4 indicates that the company is actively working to optimize commercial expenses, which is certainly a positive factor;

A decrease in the indicator in line 6 indicates a decrease in the profitability of products and an increase in production and distribution costs;

Line 7 shows that the expenses under the item “interest payable” have significantly increased (by 49.8%), which indicates an increase in the use of borrowed funds;

Other income decreased by 38.2%, which is one of the reasons for the decline in the indicator net profit;

Other expenses increased by 50.8%. A significant share of expenses in 2015 was the write-off of receivables by a court decision (10,921 thousand rubles (according to the Notes to the annual financial statements).

The decrease in net profit in 2015 amounted to 48,423 thousand rubles, or 59.7%.

Let's calculate the profitability indicators for JSC "YAZSK".

Table 3. Profitability indicators of JSC "YAZSK"

INTRODUCTION

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

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

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

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

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

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

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

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

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

CHAPTER 1. THEORETICAL ASPECTS OF PRODUCTION COST FORMATION

1.1. The essence of the concept of cost

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

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

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

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

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

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

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

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

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

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

where С Р - cost of goods sold

C T - cost of commercial products

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

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

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

Back to

One after another, economic crises put in a difficult position not only enterprises, but also citizens - consumers, on the level of purchasing power of which the products depend.

With the transition to market relations, the ability to manage effectively becomes a condition for the survival of an enterprise in a competitive struggle. Achieving high performance results of the enterprise is impossible without effective management production and sales costs.

There are many ways to reduce the cost of production: this is the use of less expensive materials, this is the improvement of the production process, automation and reduction in the number of employees, this is cooperation with other enterprises that can produce certain components at lower prices.

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

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

The reduction in the cost of production is ensured primarily by increasing. With an increase in labor productivity, labor per unit of output is reduced, which means that the share in the cost structure also decreases.

Reducing the cost of production maintenance and management also reduces the cost of production. Reserves for reducing general production and administrative expenses consist, first of all, in simplifying and reducing the cost of the administrative apparatus, in saving on administrative expenses. Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers employed in these works. Automation and mechanization of production processes are of the utmost importance.

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

The scale of identifying reserves to reduce the cost of production largely depends on how the work is organized from the study and implementation of experience, as in other enterprises.

Thus, having considered ways to reduce the cost of production, we can conclude that resource-saving technologies are a way out for a commodity producer, therefore, it should be introduced into production. modern equipment and introduce rational methods of manufacturing products, and compliance with general principles and laws will not only not lead to a deterioration in the final product, but will also give the domestic producer the opportunity to receive additional buyers and additional income.

TEST

Subject: MANAGEMENT ACCOUNTING

3rd year students of the College named after the People's Teacher of the USSR

Kumash Nurgalieva Kulinskaya Elena Aleksandrovna

Group 07 SE

Home address: Shemonaikha, st. Vokzalnaya, 120

Place of work: Vostok-Polygraph LLP

Date of completion:

Introduction

1. Types of cost.

2. Estimate and calculation of production costs.

3. Ways to reduce the cost of production.

4. Classification of costs.

Conclusion

Bibliography.

Introduction

AT modern conditions the formation of a market economy and the improvement of management, the development of a new strategy for the development of enterprises, the role and importance of the accounting system are being strengthened. One of the most capacious areas of accounting is accounting for production costs and calculating the cost of products, work performed and services rendered. The success of the company depends on the formation of the cost for several reasons:

1) the cost of producing the product is an essential element in determining a fair and competitive selling price;

2) information on the cost of production often underlies the forecasting and management of production and costs;

3) knowledge of the cost is necessary to determine the balance of material accounts at the end of the reporting period.

The enterprise in the course of its activity makes material and monetary costs for simple and extended reproduction of fixed assets and working capital, production and sale of products, etc.

The largest share in all costs of the enterprise is occupied by pro costsproduction products. The total cost of production shows what it costs the enterprise the manufacture of manufactured products, i.e. is production cost products.

Companies also incur costs for sales of products, i.e. non-manufacturing expenses. Accordingly, the costs of the enterprise in the production process are production costs, and marketing, supply, trade and intermediary costs are distribution costs.

In a market economy, there are explicit (accounting), imputed and sunk costs. Cash costs for wages, the purchase of raw materials and supplies, depreciation of fixed assets, etc., constitute the explicit costs of the enterprise.

Since they are calculated on the basis of financial statements, they are also called accounting. The costs of using a factor of production, measured in terms of their alternative uses, are called opportunity costs. These costs are not always visible, but it is advisable to take them into account when making economic decisions. The opposite picture with sunk costs, i.e. previously made and irreplaceable. They cannot influence the economic decision of the enterprise in any way.

Withcost of products (works, services)- this is the valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the production process, as well as other costs for its production and sale . Its real definition in the enterprise is necessary for:

Marketing research and making decisions on their basis to start production of new products at the lowest cost;

Determination of the degree of influence of certain cost items on the cost of production;

Pricing;

The correct determination of the financial results of the work, and, accordingly, the taxation of profits.

The costs that form the cost of production are grouped according to their economic content according to the following elements:

Material costs (minus the cost of returnable waste);

Labor costs;

Deductions for social needs;

Depreciation of fixed assets;

Other costs.

Due to the significant increase in energy prices, the share of energy costs in the cost increases, so this cost element is sometimes considered separately.

Material costs are the largest element of production costs. Their share in the total cost ranges from 60% to 90%. The cost of consumed raw materials is included in the cost of production without VAT. But there are also exceptions. Material costs also include:

Fuel and energy for technological needs;

Purchased components and semi-finished products;

Costs for the purchase of containers and packaging;

Spare parts for equipment repair;

Manufacturing services of third parties;

Depreciation of the MBP;

Losses from scrap and downtime due to internal production reasons;

Taxes and fees associated with the use of natural raw materials.

Labor costs are the second largest element of production costs. These are the labor costs of the main production personnel, as well as the labor costs of employees who are not employed by the enterprise and are employed in the main activities. This cost element includes:

Payment of wages for actual work performed in accordance with tariff rates, salaries, etc.

Bonuses and allowances for production results;

Payment for regular and study holidays;

Payments to employees released from enterprises in connection with the reorganization and reduction of staff.

The cost does not include payments that are not directly related to wages: material assistance and gifts to employees, loans to improve housing conditions, salaries of employees of canteens, children's institutions (it is covered from net profit).

The third element is deductions for social needs or extra-budgetary social funds (pension, compulsory medical insurance fund ...).

The next major cost element is depreciation of fixed production assets, equal to the amount of depreciation.

Other costs include taxes, fees, compulsory insurance of the company's property, payment for product certification, travel costs, remuneration for inventions, payment for product certification, training and retraining of personnel ... Production costs include all types of expenses to maintain the main production assets in working order

For capital, medium, current repairs.

1. Kindsprime cost

Distinguish the following types cost depending on the sequence of formation:

Technological (operational) - used to evaluate options for new technology and select the most effective of them. It includes the sum of the costs of this workshop directly related to the performance of a particular operation.

The workshop cost is formed from all the current costs of the workshop for the production of products.

The production cost, in addition to the production costs of the workshops, includes the costs of general management enterprise (salary of plant management personnel, etc.

The total cost consists of the sum of all the above types of cost.

According to the methods of calculation and areas of application in production management, they distinguish: planned, estimated, actual cost.

Planned cost is determined taking into account the achieved level of technology and organization of production, expresses the value of the maximum allowable costs. The size of the latter is determined according to the established norms and the prices in force at the time the plan was drawn up. Given the projected price increase, this method of calculating the cost of production has lost its economic significance, now the cost is determined for a short planning period (month, quarter).

Estimated cost used in various technical and economic calculations to substantiate the effectiveness of economic decisions made in the formation of prospective prices.

Actual cost reflects the costs of manufacturing and marketing a certain type of product that have developed in the reporting period.

2. Estimate and costingfor productionproducts

Grouping by cost elements underlies production cost estimates- a planning document that reflects all the expenses of the enterprise, due to the release of a certain volume of industrial products, both for its own divisions and for third-party customers. It is a document included as one of the most important sections in the business plan of the enterprise and is focused on determining the planned costs for the release of the entire volume of products.

The cost estimate is the basis for developing a balance of expenses and income of the enterprise, the formation of an operational financial plan(payment calendar), planning the sale of products and profits. The cost estimate does not allow you to determine the cost of a particular unit of production and establish the place of cost formation. The cost of a unit of production is determined using production costing. The company prepares planning and reporting calculations. Accordingly, planned estimates are developed according to the costs planned for the period, while reporting estimates are compiled on the basis of actual costs for the production and sale of products. In domestic and foreign practice, various methods of calculation are used. The main calculation models are:

Full cost allocation model;

Model of partial distribution of costs.

The full cost allocation model is used for production accounting, while the partial cost allocation model is intended for management accounting in the enterprise.

Calculation methods are classified according to the following criteria:

Calculation object

Calculation method

Depending on the object of calculation, the following methods are distinguished:

According to products, order-by-order, operational, per-peredelny, per-process.

Depending on the calculation method, the following calculation methods can be distinguished:

Direct account (unit costs)

Normative (equivalent)

Calculation and analytical

Parametric

Cost Exceptions

coefficient

Combined.

When grouped by costing items as part of the cost price, costs can be classified according to the following criteria:

Basic and overhead

Direct and indirect

Simple and complex

Constants (conditional-constant) and variables (conditional-variables).

Attribution of costs to main and overhead determined by the nature of their relationship with the production of products. Basic costs directly related to the technological process. The main costs include: raw materials and materials, fuel and energy for technological needs, the basic salary of production workers. Overheads related to the organization of management and maintenance of production. These include, for example, workshop and general factory costs, costs for the sale of products.

According to the method of attributing to the cost of specific types of products, all costs of the enterprise are divided into: direct and indirect.Direct costs are directly related to the manufacture of a certain type of product and are directly related to its cost (the cost of raw materials, the wages of the main workers ...). Indirect costs associated with the operation of the workshop as a whole and cannot be attributed directly to the cost of individual types of products, but only indirectly, according to a predetermined basis - in proportion to the basic salary of production workers, production cost.

As part of the calculation, there are simple costs, consisting of one element, and complex, including several economically heterogeneous, but having the same production purpose elements. To simple costs include, for example, the cost of basic raw materials and materials, the wages of the main production workers. Comprehensive are all costs for the maintenance and operation of equipment, workshop and general factory expenses, since each item contains the cost of materials and wages and depreciation.

The costs are divided into constants and variables depending on the relationship to the change in the volume of production. To fixed costs include costs that do not change with a change in the volume of production or change abruptly. They must be paid even if the enterprise does not produce products (deductions for depreciation, rental of buildings and equipment, insurance premiums, payment of senior management personnel).

Fixed costs are divided into 3 groups:

Fully fixed costs(costs of inactivity), which are possible even when there is no activity;

Fixed costs of providing activities that occur only during the implementation of activities;

Semi-fixed costs that do not change until a certain production volume is reached and change abruptly when the level of capacity utilization is 100%, and the market capacity requires an increase in production volume. Under variables costs understand the costs, the total value of which is directly dependent on the volume of production and sales of several types of products. variable costs have the following classification:

Proportional variables, which change in direct accordance with the change in the volume of activity;

Regression variables that grow more slowly than output;

Progressive variables that grow faster than output increases. The total cost of a business is the sum of variable and fixed costs.

3. Ways to reduce production costs

Reducing the cost of production is one of the most important tasks of the enterprise. It should be borne in mind that reducing the cost of production is not a one-time act, but an everyday process that requires systems approach and unified management. This is due to the fact that the cost is a generalizing indicator of all types of costs per unit of output - labor intensity, capital intensity, energy intensity. Cost reduction methods are determined by their nature. For example, a decrease in labor intensity usually requires the technical equipment of labor, and a decrease in material intensity requires the introduction of new technologies.

When managing activities to reduce costs, it is necessary to proceed, first of all, from the identification of the reserves necessary for this. It is necessary to distinguish between production and current reserves.

Production reserves provide for the establishment of production plan the optimal level of reserves that ensure the reliable functioning of the system in case of possible failures. In the conditions of market relations, their value depends not only on the volume of production, but also on the movement of prices for raw materials, the possibility of its rapid acquisition, etc. In some cases, based on the forecast of price movements, it is advisable to create large stocks of raw materials and vice versa.

Current reserves are identified on the basis of a comparison of the results of activities with the plan and the results of the previous period. These include: reducing the loss of raw materials and working time, eliminating downtime, combating the irrational use of raw materials. It is difficult to draw up a diagram of ways to save material resources, common to all enterprises and each worker. Everything depends on the nature of production, on the specific conditions in which the production process takes place. For example, for the canning industry, which processes perishable raw materials, it is important to reduce their shelf life, as this increases the natural loss associated with shrinkage and spoilage, the loss of vegetables and fruits of vitamins, which increases the consumption of raw materials per unit of production and reduces its yield, and in As a result, the cost of production increases. In the baking industry, the reserves for reducing the cost of production are to reduce the loss of flour in the form of spraying, semi-finished products, dry matter during the fermentation of dough, and shrinkage during cooling of the bread. At the same time, with all the variety of specific ways to save material resources, the following main areas can be distinguished:

- reduction of waste and losses;

- liquidation of marriage;

- introduction of new types of economic materials and substitutes;

- complex use of raw materials and materials;

- reduction of recyclable waste;

Reducing costs under the item “Basic wages of production workers”;

Increasing the volume of manufactured products, which contributes to the reduction of semi-fixed costs;

Reducing the cost of motor energy as a result of the correct selection of equipment capacities;

Reducing the cost of repairing equipment through the use of advanced repair methods;

Decreased shop and general factory costs as a result of the reduction of the administrative and managerial apparatus.

In saving materials important place occupies the transition to resource-saving equipment and progressive production technology, low- or waste-free processing methods. The identification and use of reserves to reduce material costs is best done on the basis of building a balance of material consumption for all its components: useful consumption (the amount of output of finished products), waste returned and irretrievable, losses recyclable and non-recyclable.

4. Cost classification

For planning, accounting and analysis production costs enterprises are united in homogeneous groups according to many criteria.

The cost of production is the most important indicator, which reflects all the successes and shortcomings of the production and economic activities of the enterprise. It reflects the rationality of the use of material, labor and financial resources of the enterprise, fixed and circulating assets, the level of organization of production and labor.

The cost structure of the enterprise. The main elements of costs forming the cost of production (works, services).

Enterprise costs

Included in the cost of production by elements

Mixed costs

attributable to financial

results

(Profit and Loss Account)

Carried out at the expense of net profit

Material costs

Labor costs

Deductions for social needs

Depreciation of fixed assets

Other costs

Interest on a loan

Travel expenses

Representation expenses

Training costs

Formation of insurance funds, etc.

The costs of canceled production orders, as well as the costs of production that did not produce products.

Maintenance costs of mothballed production facilities and facilities (except for costs reimbursed from other sources)

Losses not compensated by the perpetrators from downtime due to external reasons.

Losses from container operations.

Legal costs and arbitration costs.

Awarded or recognized fines, penalties, forfeits and other types of sanctions for violation of the terms of economic contracts, as well as expenses for compensation for losses.

Amounts of doubtful debts on settlements with other enterprises, as well as individuals, subject to reservation in accordance with the law.

Losses from writing off receivables for which the limitation period has expired and other debts uncollectible.

Losses on operations of previous years revealed in the current year

Uncompensated losses from natural disasters (destruction and damage to production stocks, finished products and other material assets, losses from production stoppages, etc.), including costs associated with the prevention or elimination of the consequences of natural disasters.

Uncompensated losses as a result of fires, accidents, other emergencies caused by extreme conditions. Losses from theft, the perpetrators of which have not been established by court decision

Payment of "mixed costs" in excess of the established norms

Payment of interest on overdue loans, etc.

Costs for the maintenance of cultural and community facilities, for the improvement of the city.

Expenses associated with the maintenance and provision of free services to educational institutions.

Financial assistance, gifts, additional holidays, pension supplements, etc.

Income from securities enterprises.

A number of local taxes (fee for the right to trade, from transactions on the stock exchange)

Formation of various enterprise funds.

In the process of production, enterprises consume many types of objects of labor, use a variety of means of labor, spend workers of different qualifications, and carry out various expenditures of money. When planning, accounting and analyzing the cost price, its constituent types of costs are combined according to some common ground into a limited number of groups, i.e. classification of costs that make up the cost of production. Classification of costs allows you to solve the issues of cost management in the enterprise by studying the processes of cost formation and the relationship between their individual groups.

Depending on the goals and methods, there are several ways to classify costs. In practice, the following methods of their classification are most often used:

By economic elements;

According to the intended purpose and place of origin;

By role in the production process;

According to the method of attributing to the cost of certain types of products;

By the nature of the relationship with a change in the volume of production.

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.

a)on economic elements.

First of them ( by 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.

Material costs -- the largest cost element of production. Their share in the total cost is 60--90%; only in the extractive industries it is small. The composition of material costs is heterogeneous and includes the cost of raw materials and materials (minus the cost of returnable waste at the price of their possible use or sale, given that waste from one production can serve as a full-fledged raw material for another). The cost of raw materials and materials includes commission fees, payment for brokerage and other intermediary services. The cost of raw materials and materials consumed in the production process is included in the cost of production without value added tax (VAT). But there are also exceptions to this rule. So, if the company's products are exempt from VAT, then it does not have the opportunity to deduct the amount of VAT paid from the amount of tax received from the sale of products. In such cases, the enterprise is allowed to attribute the VAT paid to the cost of production (that is, ultimately, VAT is paid not by the manufacturer of the product, but by its buyer). Material costs also include:

* fuel and energy spent for technological purposes and economic needs;

* purchased components and semi-finished products, subject to further installation, assembly or additional processing on this enterprise;

* costs for the purchase of containers and packaging, packaging materials (if the cost of packaging is not included in the cost of materials supplied in this container), with the exception of the cost of packaging at the price of its possible use;

* spare parts for the repair of machinery and equipment;

* production services of third-party enterprises and organizations, as well as divisions (consisting on the balance sheet of the enterprise) that are not related to its core business;

* wear and tear of low-value and wear-and-tear items of labor with a service life of less than a year or a cost of less than 100 times the size (for budgetary organizations 50 times the size) of the minimum monthly wage per unit, tools, inventory, laboratory equipment, overalls, etc .;

* deductions, taxes and fees associated with the use of natural raw materials: deductions for the reproduction of the mineral resource base, payment for subsoil, for water taken from water management systems within the established limits, deductions for land reclamation or payment for land reclamation, payment for standing wood, etc.;

* losses from marriage and downtime due to internal production reasons, etc.

Labor costs -- the second largest element of production costs. These are the costs of remuneration of the main production personnel of the enterprise, including bonuses for production results, incentive and compensatory payments, including in connection with price increases and indexation of income within the limits stipulated by law, as well as the cost of remuneration of non-employees of the enterprise workers engaged in the main activity. This cost element includes:

Payment of wages for actually performed work in accordance with tariff rates, official salaries and etc.;

The cost of products issued as payment in kind to employees;

Bonuses, bonuses to salaries for production results;

The cost of utilities, food, uniforms, housing, etc., provided free of charge to employees of certain industries in accordance with the law;

Payment for regular (annual) and study holidays;

Payments to employees laid off from enterprises in connection with reorganization, staff reduction, etc.

The cost of production does not include payments that are not directly related to wages: material assistance and gifts to employees, loans for improving housing conditions, payment for rest (if it is not made from the social insurance fund), etc. Wages of employees of canteens, children's institutions, housing and communal services is also not included in the cost, but is covered from special sources (net profit, etc.).

The third cost element is contributions for social needs or contributions to off-budget social funds (pension, social insurance fund, state employment fund, compulsory medical insurance funds). Enterprises contribute to Pension Fund 28% of the amount of wages accrued, to the social insurance fund - 5.4%, to the mandatory medical insurance funds - 3.6%, to the state employment fund - 1.5%.

The next major cost element is depreciation of the main production funds , equal to the amount of depreciation. The element “Depreciation of fixed assets” reflects the amount of depreciation deductions for the full restoration of fixed production assets, calculated on the basis of the book value and norms approved in the established manner, including accelerated depreciation of their active part, made in accordance with the law.

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

This cost element also reflects depreciation deductions from the cost of fixed assets (premises) provided free of charge to enterprises Catering serving labor collectives, as well as from the cost of premises and equipment provided by enterprises to medical institutions for the organization of first-aid posts directly on the territory of enterprises.

Enterprises that, in accordance with the procedure established by law, index the depreciation charges accrued according to the current norms for the full restoration of fixed assets, also reflect the amount of the increase in depreciation charges as a result of their indexation in the element “Depreciation of fixed assets”.

Other costs as part of the cost of products (works, services) - these are taxes, fees, deductions to special off-budget funds made in accordance with the procedure established by law, payments for maximum permissible emissions (discharges of pollutants), compulsory insurance of the property of the enterprise, which is accounted for as part of production funds, as well as certain categories of employees involved in the production of relevant types of products (works, services), remuneration for inventions and rationalization proposals, payments on loans within the rates established by law, payment for certification of products, travel expenses in accordance with the norms established by law , lifting, fee third parties for fire and watch guards, training and retraining of personnel, expenses for organized recruitment of workers, warranty repair and maintenance, payment for communication services, computer centers, banks, rent for fixed production assets, depreciation on intangible assets, etc.

Production costs include all types of expenses for maintaining fixed production assets in working condition - for capital, medium and current repairs; care, maintenance and operation of machinery and equipment, etc. In case of uneven costs for carrying out especially complex types of repairs of fixed production assets, enterprises can (but are not obliged) to form a reserve fund for repair costs at the expense of the cost of production. This is especially true for enterprises where it is customary to suspend the operation of the predominant part of the equipment once every several years for the period of repair and provide regular leave to all personnel, except for repairmen and persons maintaining the life support conditions of the enterprise (energy, etc.). In such cases, a sharp increase in repair costs causes certain difficulties, which can be avoided by averaging the costs included in the cost of production, in particular, by forming a reserve fund from the beginning of the year.

Grouping by economically homogeneous elements in the preparation of estimates of production costs reflects how much and what costs by elements will or will actually be incurred by the control object or by the enterprise as a whole. However, for the purposes of cost management at the level of an enterprise and its divisions, it is important to know not only the total amount of costs for a particular economic element, but also the amount of costs for the manufacture of certain types of products, as well as the specific purpose and place of occurrence of these costs. Based on the element-by-element approach, it is practically impossible to determine the cost of individual types of products, since when several types of products are produced in a workshop or at an enterprise, it is difficult to allocate costs by elements to individual types of products. In addition, grouping by elements does not include the costs associated with the sale of products.

According to the calculation items.

These shortcomings are eliminated when classifying costs that make up the cost, Second cost group, cost items , in which the grouping of costs is based on the principle of unity of purpose and place of expenditure of resources (for what products, for what purpose and at what stage of the production process). Such a grouping should, first of all, ensure the allocation of costs that are associated with the production of specific types of products and which should be directly or indirectly included in the cost of these products.

The grouping of costs by expense items is used to calculate the cost of certain types of products (unit and the entire output for a specific period: month, quarter, year), which is important for the analysis and operational management of the activities of individual production sites, workshops and the enterprise as a whole, for the organization intra-factory self-support and search for reserves to reduce the cost of specific products.

The following nomenclature of costing items is used as a typical grouping:

1. Raw materials and materials.

2. Purchased semi-finished products, components, services of cooperative enterprises.

3. Returnable waste (deductible).

4. Fuel and energy for technological purposes.

5. Basic wages of production workers.

6. Additional wages for production workers.

7. Social security contributions.

8. Costs for the preparation and development of production.

9. Depreciation of special-purpose tools and fixtures and other social expenses.

10. Expenses for the maintenance and operation of equipment.

11. Shop expenses.

12. General factory expenses.

13. Loss from marriage.

14. Other operating expenses.

15. Non-manufacturing expenses.

The problem of attributing various costs to the cost of products (works, services) is very important for enterprises. With the help of the mechanism for the formation of the cost of products (works, services), it is possible to stimulate or, conversely, “suppress”, make unprofitable for enterprises different kinds costs. And in conjunction with tax incentives, this mechanism is a powerful lever of influence on the financial and economic activities of enterprises.

b)By place of origin.

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. There are different cost types by cost center:

technological- this is the sum of the costs for the implementation of the technical process of manufacturing products, except for the costs of purchased parts and assemblies (it includes - the salary of the main production workers with social security contributions, materials, electricity for technological needs, Maintenance, repair and depreciation of equipment, the cost of tools and fixtures);

shop cost, including costs for the production of products within the workshop, in particular, direct material costs for the production of products, depreciation of workshop equipment, wages of the main production workers of the workshop, social contributions, expenses for the maintenance and operation of workshop equipment, general workshop expenses;

production cost (cost of finished products), in addition to the workshop cost, it includes general factory expenses (administrative, managerial and general business costs) and auxiliary production costs;

full cost, or cost of sold (shipped) products,- an indicator that combines the production cost of products (works, services) and the costs of its implementation (commercial costs, non-production costs).

in)By role in the production process.

When classifying expenses according to their roles in the production process all costs that make up the cost of production are divided into basic and overhead. This is necessary to allocate costs that depend on changes in the volume of production.

To main include technologically unavoidable costs, without which products cannot be manufactured at all (costs of raw materials and materials, semi-finished products, fuel and energy, wages of key workers with deductions for social needs, costs of preparing and mastering production, depreciation of special-purpose devices).

To overhead includes costs associated with the management and maintenance of production. According to the place of occurrence, they are divided into general production costs of the workshop (in which the costs of maintaining and operating equipment and general workshop expenses are allocated) and general business expenses, other production and commercial expenses of the enterprise.

G)Variable depending on production volumes.

According to the degree of dependence on the volume of production, costs are divided into conditionally variable (proportional) and conditionally fixed (disproportionate). With an increase in output in in kind conditionally variable costs increase proportionally, without changing at the same time per each product. Conditionally constant vice versa - with an increase in the volume of output in physical terms, they do not change (that is, they do not depend on the growth in volume), but decrease when calculated per one product.

Conditionally permanent expenses (depreciation, rent of premises, property tax, hourly wages of workers, salaries and insurance of the administrative and economic apparatus) remain stable with changes in production volume, and conditional variables(piecework wages of production workers, raw materials, materials, process fuel, electricity) change in proportion to the volume of production.

The cost line in the presence of fixed and variable costs is a first degree equation

Y = a + bx

where Y - the amount of production costs;

a -- the absolute amount of fixed costs;

b-- the rate of variable costs per unit of output (services);

x-- the volume of production of products (services).

These dependencies are conditional, since they operate only with a slight increase in output, until there have been qualitative changes in the consumption rates for the product and the structure of enterprise management (which significantly depend on production volumes), respectively, qualitative changes in the structure of production costs in general . Therefore, the costs are called conditionally fixed and conditionally variable.

This classification of costs is necessary when planning production, as well as when analyzing the financial and economic activities of the enterprise.

e)According to the method of attributing costs to the cost price.

By method of attributing costs to the cost of specific types of products they are divided into direct and indirect. To direct include expenses that are planned and accounted for separately for each type of product and are included in the cost of only this product.

To indirect include the costs associated with the production of several types of products and distributed between them using special (indirect) methods. This usually includes all overheads, except when the shop produces one type of product and "Overhead Costs" becomes direct. In industries with complex processing of raw materials, all costs are, as a rule, distributed by indirect methods.

The classification of costs into direct and indirect is necessary to organize separate accounting for full and partial production costs.

Conclusion

In conclusion, I want to note that the costs of the enterprise directly affect the cost of production, and therefore largely determine the success of this enterprise in the market.

Reducing the cost of production is the most important indicator of increasing production efficiency and profit growth.

The main directions of cost reduction are as follows:

Reducing material and energy costs;

Reduced payroll costs;

Reducing overhead costs for maintenance and production management.

Reduced payroll costs in the cost of production is ensured by the outstripping growth of labor productivity due to the intensification of production in comparison with the growth of the average wages of workers.

Reducing overhead costs(as conditionally permanent) contributes to the growth of production through the reconstruction and technical re-equipment of enterprises, improving the use of fixed assets, as well as reducing the number of administrative and managerial personnel and auxiliary workers by improving management and maintenance of production.

A number of important internal and external factors influence the reduction of production costs. technical and economic factors. The study of the influence of these factors in the planning of cost reduction allows us to establish a relationship between changes in the technical level and organization of production and the cost of production.

The decisive influence on the level and change in the cost of production is exerted by factors for increasing the technical level of production: introduction of advanced and improvement of existing technologies and equipment, mechanization and automation of production processes, use of new types of raw materials, etc.

The introduction of new technology increases the level of mechanization of labor and automation of production, which has a significant impact on the growth of labor productivity and, consequently, on the reduction of wage costs in the cost of production. Particularly large reserves for reducing costs due to these factors are available for loading and unloading, storage and other auxiliary work, which are the most labor-intensive at chemical enterprises.

have a significant impact on cost reduction factors for improving the organization of production and labor: improving production management, increasing service standards and expanding service areas, reducing losses of working time, improving the organization of logistics, reducing losses from marriage, etc.

Closely related to the previous groups of internal factors are factors of production growth and changes in the structure of the production program. The growth in production volume leads to a decrease in overhead (conditionally fixed) costs in the unit cost of production and is an important reserve for its reduction. Savings on overhead costs are achieved directly at the place of their occurrence, i.e., on a workshop or factory scale. Changing the structure of the production program (nomenclature, assortment) leads to a change in the cost of all products, but does not affect the cost of a unit of production.

As well as internal factors the change in the cost of production can be influenced by external factors(centralized change in prices and tariffs for consumed fuel and energy, depreciation rates, wage rates, etc.). All of the listed technical and economic factors are used in planning cost reduction.

AT last years there is a tendency to increase the cost of production and sales of products. An increase in the cost of raw materials, materials, fuel, energy, equipment, an increase in interest rates for using a loan, an increase in tariffs for transport services, rising advertising costs, hospitality expenses. The amount of depreciation deductions is increasing, including due to the revaluation of fixed assets and the introduction of indexation. An important role is played by the increase in the share of wages in the cost structure in the context of price liberalization and social tension. At the same time, contributions to social and medical insurance, pensions, to the state employment fund, to various compensation payments. All this subsequently causes another round of inflation. The cost price is one of the generalizing indicators of the enterprise, reflecting the efficiency of the resources used, the introduction of new equipment and technologies, labor, production and management, as well as the necessary base for calculating profits, improving the organization.

Grouping costs by costing items makes it possible to make the costs of the enterprise according to their place and purpose, to know what the production and sale of certain types of products costs the enterprise.

Based on the analysis of the calculation above, we can draw the following conclusions:

The main share of 92.78% in the cost of manufacturing a given product is material costs, therefore, to reduce the share of these costs, the following measures should be taken:

Organize market research for the purchase of raw materials in order to identify cheaper sources;

Reduce transport and procurement costs by purchasing raw materials from sources located as close as possible to the enterprise;

Use latest developments scientific and technological revolution in the field of replacing raw materials used by the enterprise with cheaper ones;

Carry out improvement manufacturing production products, through the introduction of new technologies;

Measures taken to reduce waste in the manufacturing process, as well as study and application Newest technologies allow the use of waste for other purposes;

Bibliography

1. Zaitsev N.L. "Economy industrial enterprise”M; INFRA 1998

2. Gruzinov V.P. “Enterprise Economics” M. “Banks and Exchanges” “Unity” 1998

3. Karlik A.E. “Enterprise Economics” M. Infra-M 2001

4. Semenov V.M. “Enterprise Economics” M. Center for Economics and Marketing 1998

5. Volkov O.I. “Enterprise Economics” M. Infra-M 2001

6. Sergeev I.V. “Enterprise Economics” M. Finance and Statistics 2000

Cost reduction is essential in general development enterprises because it gives the company a competitive advantage and allows it to take a strong position in the market.

Cost reduction plays a primary role in the overall increase in production efficiency. Of course, production efficiency can be improved in different ways: it can be a cost reduction or some changes (improvements) to the product, which can ultimately increase the demand for these products and, as a result, increase the profit of the enterprise. At the same time, reducing the cost of production is more important for improving production efficiency, since it has a much greater economic effect than an increase in sales caused by making some improvements to the product. We will try to demonstrate this using the example of the AN-31 product considered in this work (while rounding some values for better perception) and present the data in the form of table 12

Table 12

line number	Factors affecting profit	initial conditions	decrease in m/s by 7%	increase in sales volume by 7%
	unit cost products
	volume of sales
	unit price products
	profit (2)*((3)-(1))

As we can see from the table, with a 7% cost reduction and, in another case, an increase in sales by 7%, the increase in profit is 50% in the first case, and only 7% in the second (1500/1000 \u003d 1.5 i.e. by 50%, 1070/1000=1.07 i.e. increase by 7%). Thus, ceteris paribus, cost reduction gives a 40% greater effect than an increase in sales (1500/1070=1.4, i.e. 40% more).

Cost reduction implies economical consumption of resources, which indicates not only a quantitative, but also a qualitative impact on the country's economic potential and its prospective changes.

Since the cost of production consists of different items, then, accordingly, there are various ways to reduce the cost. These include: increasing labor productivity, improving the use of basic and auxiliary raw materials, fuel, energy per unit of output, and reducing losses. However, there is another way mentioned in the theoretical part - an increase in production through a more complete use of the production capacity of the enterprise - and, as a result, a decrease in the amount of semi-fixed costs per unit of output. Below we consider two cost reduction measures based on these methods.

First event:

At the heart of this activity is the economies of scale mentioned above. Thus, the production capacity of the ion-exchange resins department in shop No. 13 is designed for the production of AN-31 resin in the amount of 270 tons per month. At the same time, only 70 tons are actually produced, i.e. equipment is only 26% loaded ((70 / 270) * 100 = 26%). This is a rather low rate of equipment utilization and in this case the overall efficiency of production is low, due to unreasonably high costs for the operation and maintenance of equipment per unit of production. To remedy this situation, I propose to increase production this product up to 150 tons per month. Thus, with the intensification of commercial efforts and taking into account the uniqueness of the product, as well as the almost complete absence of competitors in Russia, it is possible to achieve an increase in sales up to 150 tons per month.

Let's make a calculation taking into account the event (under the conditions of the reporting year 2002) and compare it with the planned one in table 13:

Table 13 Comparison of standard costing and activity-based costing

Name of articles	Planned costing for 2002, rub. (issue 70 volumes)	Planned costing 2002, rub. (issue 150 t.)	Deviations

Auxiliary materials
Semi-finished products

Total material costs
Energy costs
Basic salary
Social contributions fear
Total Recycling
shop expenses
2nd redistribution
shop cost
Other productions. expenses
Production cost
Factory overhead
Non-manufacturing expenses
Full cost

The table shows that the total cost decreased by 10897.28 rubles, which is 14.7% ((62513.52 / 73410.81 - 1) * 100 = 14.7%). The conditionally variable costs in this case did not change, but the conditionally fixed costs were adjusted as follows:

we will show on the example of the basic salary (it is worth noting that with an increase in the output of additional labor, it will not be required, since the production process is in a semi-automatic mode and constant human intervention is not required)

Main salary (issue 150 tons) \u003d 2209.28 * 70 / 150 \u003d 1031 rubles.

That. fixed costs have been reallocated.

Second event

Consider another opportunity to reduce costs. This time the event is aimed at saving energy resources. The essence of this event is as follows: when preparing hot air for drying chambers hot steam is used, which condenses during the heat transfer process, and the condensate is then removed from the apparatus - thus it was proposed to first heat the air with condensed water (which temperature is still quite high), and only then with steam from which condensate would be obtained for the initial stage. All this will lead to saving steam, reducing its consumption by about 1.8 times, while the implementation of this project does not require significant reconfiguration of equipment and, therefore, material costs in this case will be minimal.

Cost recalculation taking into account activities:

As a result of this measure, we get a reduction in steam consumption from 7.5 Gcal to 4.1 Gcal, which will reduce the cost of steam from 2235 rubles. up to 1221.8 rubles. As a result, we obtain the results presented in Table. fourteen:

Table 14

In this case, the cost reduction will be 1013.2 rubles, i.e. 1.4% ((72397.61 / 73410.81 - 1) * 100 = 1.4%).

This event gives an average annual economic effect of 851,088 rubles. (1013.2 * 12 * 70 = 851088 rubles, where 70 is the average monthly output in tons). Considering all this, a decision has already been made on the implementation of this project and it is currently being implemented.

Complex event

In this section, we will find the changes in the cost of both events and compile a summary table of changes in the cost:

Table 15 Cost calculation taking into account all activities

Name of articles	C / C for 2002, rub. (issue 70 volumes)	C / C for 2002, rub. (issue 150 tons with energy changes)	Deviations


Auxiliary materials
Semi-finished products

Total material costs
Energy costs
Basic salary
Social contributions fear
Total Recycling
shop expenses
2nd redistribution
shop cost
Other productions. expenses
Production cost
Factory overhead
Non-manufacturing expenses.
Full cost

Thus, the total cost reduction amounted to 11910.48 rubles. or 16.22% - which is a very big savings.

Let's calculate the average annual economic effect of the proposed measures:

11910.48 * 12 * 150 \u003d 21438864 rubles, or about 21.44 million rubles / year.

This is a very large savings that will provide significant competitive advantage enterprise and increase its overall profitability.

Why is it necessary to reduce the cost of production. Scientific electronic library

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INTRODUCTION

CHAPTER 1. THEORETICAL ASPECTS OF PRODUCTION COST FORMATION

1.1. The essence of the concept of cost