Optimization of costs for the production of enterprise products. Optimization of the structure of the cost of production of an industrial enterprise. Dealing with debt

10.03.2020

In the course of the analysis in paragraph 2.2 of the thesis on cost accounting at DSK-NN LLC, it was revealed that when processing documents, the enterprise often does not fill in individual details and indicators. On a number of documents there are no signatures of the chief accountant and the head of the organization, as well as their sequence numbers. While primary observation is the basis of accounting.

In addition, at present, DSK-NN LLC does not have a warehouse accounting for raw materials for the production of products, which makes it difficult to control their rational use.

When accounting for costs, in some cases, the accounting methodology is violated in terms of correspondence of accounts.

The enterprise does not carry out work to identify illiquid materials unsuitable for further use, and unclaimed liquids that have not been used at the enterprise for a number of years and are suitable for sale, and work is not carried out to sell them.

Obviously, it is impossible to effectively manage consumption in production without up-to-date information on the purchase of materials and the size of stocks in the warehouse.

At the same time, there are violations of primary accounting, which include the following:

- lack of contracts liability with forwarders delivering raw materials to the enterprise;
- the presence of cases of over-limit release of raw materials for production;
- the presence of facts of unauthorized replacement of limited raw materials for similar types of raw materials.

Rationally constructed, timely and high-quality documentation is the main source of economic information.

It helps to increase the reliability of cost accounting, strengthen its control functions and reduce the complexity of work. In this regard, the chief accountant needs to develop a workflow schedule for accounting for expenses at the enterprise, conduct an explanatory conversation with employees of DSK-NN LLC about the rules for compiling primary accounting documents.

To increase the efficiency of information on expenses in DSK-NN LLC, it is necessary to automate accounting using the EK-Costs module, which is part of the 1C Accounting 8 software package.

Module "EK-Costs" (basic), the first product created on the basis of the latest cost accounting technologies. Using the typical configuration of 1C Accounting 8 as a source of primary data, the module independently distributes costs at the end of the period, and also builds a Cost Graph that displays all cost flows in the enterprise.

Module purpose:

Calculation of the cost of products (works, services) in accounting

Calculation of the "cost" of products (works, services) in tax accounting

Presentation of the results obtained, both in the form of standard reports (tables), and in graphical form - using the Cost Graph

The most accurate cost accounting

The cost allocation mechanism used in the EK-Costs module, based on the compilation and solution of systems of linear algebraic equations (SLAE), allows you to obtain the most accurate actual values of the amounts of costs moving between cost centers in the enterprise.

The module "EK-Costs" implements a unique mechanism for graphical display of the structure of the enterprise, which allows you to visualize the movement of costs between cost centers on the Cost Graph.

The experience of applying the cost closing method by the SLAU solution showed that the creation of a transparent enterprise structure and obtaining the actual cost amounts makes it possible to detect unprofitable and low-profit areas of activity that were not identified with the “step-by-step” cost closing method. This is a consequence of the use of standard and planned indicators in the “step by step” method, as a result of which more profitable areas of activity can “subsidize” unprofitable segments of production for a long time.

The ability to obtain reliable actual data and a visual diagram of the movement of costs on the Cost Graph allows you to conduct an effective plan-fact analysis, study the factors and eliminate the causes that led to deviations from the planned indicators, and make the right management decisions for each cost center.

Thus, in order to improve cost accounting at the analyzed enterprise, it is advisable to propose the following measures:

- draw up a workflow schedule for cost accounting;
- conduct an explanatory conversation with employees about the procedure for compiling primary accounting documentation in terms of cost accounting;
- use modern software to automate cost accounting.

Implementation of recommended measures to improve cost accounting in accordance with the requirements Russian legislation will not require additional financial costs and will allow more accurate and efficient organization of primary cost accounting at the enterprise.

cost price production market price

Introduction

The cost of production, its importance as the main economic indicator, the structure and ways of its optimization

Methods for calculating the cost of production

The pricing system in a market economy

Analytical price base and choice of pricing method

Calculation of the wholesale price of the product

1 Initial data

2 Calculation of material costs

3 Calculation of labor costs and accruals to off-budget funds

4 Calculation of indirect costs

5 Calculation of the cost and price of the product

Conclusions and offers

References

Introduction

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

The cost of production is a cost estimate used in the process of production of natural resources, raw materials, materials, fuel and energy, fixed assets labor resources and other costs.

In accordance with applicable law, the following costs are included in the cost of production:

.Production preparation costs - search, exploration and preparation for the use of natural resources, mastering the production of new types of products.

.The costs associated with the production of products.

.Costs associated with improving technology, improving product quality and reliability.

.Expenditures aimed at improving working conditions and safety measures, improving the skills of employees.

1. The cost of production, its importance as the main economic indicator, the structure and ways of its optimization

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. In general, the cost of production consists of material costs, the cost of paying wages workers and complex items of expenditure. An increase or decrease in costs for each element causes either an increase in the cost or a decrease in the cost of production. Therefore, when analyzing, it is necessary to check the costs of raw materials, materials, fuel and electricity, wage costs, shop, general factory and other costs.

The cost price shows how much it costs the company to produce its products.

There are four types of industrial production costs. The shop cost includes the costs of this shop for the production of products. General factory (general factory) cost shows all the costs of the enterprise for the production of products. The full cost characterizes the costs of the enterprise not only for production, but also for the sale of products. Industry cost depends both on the results of work individual enterprises, and from the organization of production in the industry as a whole.

Ways to optimize the cost: Savings, causing the actual cost reduction, is calculated according to the following composition (typical list) of factors:

Raising the technical level of production is the introduction of new, progressive technology, mechanization and automation production processes; improving the use and application of new types of raw materials and materials; change in the design and technical characteristics of products. For this group, the impact on the cost of scientific and technical achievements and best practices is analyzed. For each event, calculate economic effect which translates into lower production costs.

Improving the organization of production and labor. Cost reduction can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production. Additional savings arise from the improvement of the management structure of the enterprise as a whole. It is expressed in the reduction of management costs and in the savings in wages and accruals on it in connection with the release of managerial personnel.

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

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

2. Methods for calculating the cost of production

Depending on the type of product, its complexity, the type and nature of the organization of production, domestic practice uses various methods costing.

The direct counting method involves determining the unit cost of production by dividing the total cost by the amount of output produced. It is used mainly in firms producing homogeneous products. Its use in practice is rather limited, since the number of single-product firms is small. Therefore, its modification is more often used - the calculation and analytical method.

The calculation and analytical method of costing involves determining direct costs based on consumption rates and assigning them to a unit of production by direct account, and indirect costs - in proportion to a certain base adopted in the industry.

The normative method of calculation is based on the norms and standards for the use of material, financial and labor resources. Norms and standards should be progressive and scientifically based, aimed at the rational use of all the resources of the enterprise. Therefore, their values should be reviewed periodically. In this regard, the enterprise needs to organize accounting for changes in the actual costs of all types of resources per unit of output. The normative method of costing is most widely used in mass production.

The parametric method is used when calculating products of the same type, but different in size and quality. It is based on the establishment of patterns of change in costs depending on the parameters of the product. This method also allows you to determine the additional costs for improving the quality parameters of products.

When using the cost elimination method, one type of product obtained as a result of the complex processing of raw materials is considered the main one, and the rest are secondary. By-products are excluded from the total cost of processing raw materials, and the remaining amount is attributed to the cost of the main types of products.

The coefficient method is based on the use of coefficients in the distribution of complex costs between the products received. In this case, one of the products is assigned a coefficient of 1, and the rest are compared with it depending on the selected feature (product weight, selling prices for products, organic matter content, etc.).

The combined method is a combination of the cost elimination method and the coefficient method. The calculation by the combined method is carried out in several stages:

products are divided into main and secondary;

by-product costs are excluded from total costs;

the amount of costs remaining after elimination is distributed among the main types of products in accordance with the coefficients.

With the order method, the object of accounting and costing is a separate production order for a predetermined quantity of products. The order specifies: products to be manufactured; their number; terms of order fulfillment; departments involved in its implementation. The planned cost of an order is determined by the sum of all production costs during the lead time of the order. The cross-cutting method is used in industries where processed raw materials successively go through several independent processing phases - redistributions. Each repartition, with the exception of the last one, is a completed phase of processing raw materials, as a result of which the enterprise receives a semi-finished product own production. The cross-sectional method of calculation is used in metallurgy, textile, woodworking and other industries.

3. The pricing system in a market economy

Pricing is the process of setting prices for goods and services. In the course of it, one has to take into account a large number of factors and resort to compromises: take into account the tasks of production and marketing research, financial results, the actions of competitors, consumer psychology, and current legislation. The pricing process should clearly regulate the stages of collecting and preparing information, making a final decision. Its effectiveness depends on the development of valid methods for collecting and verifying information about competitors, observing consumer behavior, analyzing results internal activities.

The main tasks solved at enterprises in pricing:

Ensuring the survival of the enterprise. This task comes to the fore in conditions of intense competition or rapidly changing customer needs. The strategy of the enterprise in such conditions is to reduce the price of products.

Maximization of current profit. They are used by those enterprises for which the current financial indicators more important than the long term.

The enterprise evaluates the demand and production costs in relation to different levels prices and selects the price that will maximize current profit and cash flow and maximize cost recovery.

Gaining leadership in terms of market share. It is connected with the long-term strategy of the company, so it is followed by those who are confident in the high demand for their products. In this case, the initial price of the supplied goods may be lower than the price of competitors. As a rule, when the price decreases, the market share increases.

Winning leadership in terms of quality indicators. An enterprise that decides to bet on the quality of its products bears high costs associated with the conduct of research and development work, but prices, as a rule, are set higher than those of competitors.

There are three main pricing objectives:

The main one is on sale;

On profit;

in a significant position.

In the first case, the company is interested in increasing sales or maximizing market share. In the second - in maximizing profits, optimizing income from investments, or ensuring a quick flow of cash. In the third case, it is important for the enterprise to avoid the influence of adverse government actions.

Pricing is an integral part of the overall marketing system of an enterprise - a manufacturer of products. It is necessary to take into account all the factors influencing pricing decisions - production costs, competitors, consumers, government. Decisive is the level of production and sales costs. But we must not forget that the costly target behavior of the enterprise, although it helps them to stay afloat, is short-sighted, does not correspond to the market perspective, since it ultimately leads to a general increase in prices, thereby leading to the bankruptcy of many enterprises.

4. Analytical price base and choice of pricing method

· Cost method plus:

One of the most common is the cost plus method. This method involves the calculation of the selling price by adding to the price of production and to the price of purchase and storage of materials and raw materials a fixed additional value - profit. This pricing method is actively used in the formation of prices for goods in a wide range of industries. The main difficulty of its application is the difficulty of determining the level of the additional amount, since there is no exact method or form of its calculation. Everything changes depending on the type of industry, the season, the state of competition. The level of adding the amount to the cost of goods or services that suits the seller may not be accepted by the buyer.

· Method minimal cost:

This method involves setting the price at a minimum level sufficient to cover the costs of producing a particular product, and not by calculating the total costs, including fixed and variable costs of production and distribution. Marginal cost is usually defined at the level at which it would be possible to just recoup the amount of the minimum cost. Selling a product at a price calculated using this method is effective in the saturation stage, when there is no increase in sales and the firm aims to maintain sales at a certain level. Such a pricing policy is also rational when conducting a campaign to introduce a new product to the market, when one should expect a significant increase in sales of the specified product as a result of offering it at low prices. Good results can be achieved when selling at low prices is able to lead to a strong expansion of sales, which, despite the low price, gives a sufficient profit due to sales scale. But with the inept use of the methodology under consideration, the company is threatened with losses. Since prices are determined by the suppliers of the goods, market demands and the state of competition are not always taken into account. Therefore, it is so important to set the price at a level that provides a certain amount of profitability for the firm (slightly above the marginal cost), skillfully combine the target profit with the formation of conditions for the acceptance of this price by the target market.

· Price markup method:

The calculation of the sale price in this case is associated with the multiplication of the production price, the price of purchase and storage of raw materials and materials by a certain value added coefficient according to the formula:

Unit cost = sales price X (1 + multiplier).

The specified coefficient is determined by dividing the total amount of profit from sales by the cost price. It is also possible to calculate this ratio by dividing the total amount of profit from sales by the sales price.

· Target pricing method:

Otherwise, this method is called the method of determining the target price or determining the target price or determining the price in accordance with the target profit. Based on it, the cost per unit of production is calculated, taking into account the volume of sales that ensures the receipt of the intended profit. If the cost is transformed due to a decrease or increase in the utilization of production capacities and sales volumes, indicators of the degree of utilization of production capacities are used, taking into account the influence of market conditions and other factors, after which the selling price per unit of production is determined, which under these conditions would provide the target profit. But with this method, the price is calculated based on the interests of the seller and does not take into account the attitude of the buyer to the calculated price. Hence, the specified method needs some adjustment to take into account whether prospective buyers will purchase a given product at the estimated price or not.

· Method for determining the sale price based on the analysis of the minimum limits of losses and profits:

In a market with developed competition, the concept should be defined: is this price acceptable or not, since in such conditions market prices are dominant. Marginal pricing is appropriate when a firm aims to maximize profits. But at the same time, the company must be able to accurately calculate both fixed and variable costs, have conditions that allow you to accurately predict demand. In addition, market demand must be influenced by changes only or mainly in prices, and sales volume should show an appropriate price level. In reality, it is difficult to clearly define the level of costs and their distinction between fixed and variable costs. In addition, market demand is influenced not only by prices, but also by numerous other marketing activities, as well as competitive relations between firms. For this reason, the method of determining the price based on the analysis of the limits helps to give only a certain guide to its calculated level.

· Method for determining the sale price based on the analysis of the maximum peak of losses and profits:

The method of determining the selling price based on the analysis of the maximum peak of losses and profits allows you to determine the volume of production and sales corresponding to the case when the total amount of profits and the total amount of costs are equal. This method is used when the goal of the company is to identify the price that provides the opportunity to maximize profits.

When using this method, the company focuses on selling the same product at different prices in order to check in practice how much it can actually sell.

· Competitive pricing:

Competitive pricing plays an important role. When a firm has a monopoly position in the market, it is able to earn the highest profit. But in the conditions of market maturity, many firms appear that are actively taking root in it and developing competition through the implementation of a strategy of differentiation and diversification.

In such conditions, when determining the selling price, a method that takes into account the competitive position of the company and this product or service, as well as the entire competitive situation in the market, is effective. In this case, the price of goods and services sold is determined by analyzing and comparing the capabilities of the goods of a given firm in comparison with competing firms in a particular market, as well as by analyzing and comparing prices prevailing in the market. Therefore, the method of determining the price with such an orientation is to refine the price, taking into account changes in the competitive situation and the competitive position of this firm in the market. Here, the method of determining the price by focusing on market prices is used; the method of pricing by following the prices of the leading company in the market; the method of determining the price based on the prices accepted in the given market; method of determining prestigious prices.

· The method of pricing by focusing on market prices:

It is typical here that each seller selling this product on the market sets prices based on the pricing and price level prevailing here, without violating the traditions of the market. The method of following the usual level of market prices is used when determining the price of goods that are difficult to differentiate, such as cement, sugar, etc. The price set in this way is determined in a special price zone by each firm independently.

· Determination of price by following the prices of the leading firm in the market, when the firm specifies its prices based on the price level of the leading firm with the largest market share. A firm that occupies a leading position in the market has the highest degree of confidence on the part of buyers, as well as ample opportunities to set prices on the market at a more favorable level than others, and is able to freely form prices taking into account competition. Firms that follow the leader in the formation of their pricing policy are not competitive both in terms of the degree of fame and the degree of recognition by buyers of their brand, therefore they adhere to the price level determined by the leader firm for their products. The prices of each firm are limited to certain limits and are not higher than the corresponding prices of the leading firm.

· A pricing method based on prices accepted in a given market. Here, prices are applied that remain at a stable level for certain goods for a long time in a particular market space. In this case, regardless of the size of the market share occupied by a given firm in the market, even with a slight increase in price, there is a sharp decrease in sales of the corresponding goods and vice versa: with a small decrease in it, a sharp increase in sales is possible. As an example of the use of the habitual price method, one can name such goods as chocolate, juice in metal cans, intended for sale in vending machines. In order to abandon the usual prices and ensure their increase, they improve the quality of the product, its functional properties, packaging, style, design, make it more attractive, adapting it to the market of predicted buyers. Without this, it is unrealistic to carry out a change in the usual price.

· Prestige pricing method. Jewelry, mink coats, black caviar, etc. can serve as examples of goods of this kind of pricing. IN Lately characterized by the expansion of the range of prestigious goods. They are of the highest quality.

5. Calculation of the wholesale price of the product

1 Initial data

1)Product name: eggplant snack.

)Production program for the month of May:

3)The complexity of manufacturing a unit of products: 2.15 hours.

)Useful working time fund per employee: 152 hours.

)The minimum wage in May 2009 is 4330 rubles.

)Products are produced at the enterprise "National Cuisine".

2 Calculation of material costs

Name of materialUnit of measurementPrice per unit of measurement (rub.)Requirement for one productTotal demand (rubles) feed box Piece 170.2 kg 3.4 frame Piece 700.001 kg 0.07 Piece 1000.3 kg 30 Piece 2500.05 kg 5pcs.700.2 l14pcs.400.002 kg0.08pcs.100.07 kg0.7total pcs.61.25

5.3 Calculation of labor costs and accruals to off-budget funds

Routing

Operations, n-ch1) Wash the lettuce leaves. 0.05 hours 2) Cut the salad into large pieces. 0.05 hours 3) Crush the garlic clove and mix with salt. 0.10 hours 0.35 hours 4) Add the garlic mass to the olive oil and warm on fire. 0.20 hours 5) Cut the loaf into cubes and dry in the oven. 0.40 hours 6) Pour the dried croutons with garlic oil. 0.05 hours 7) Grate the cheese. 0.15 hours 8) Fry the chicken fillet. 0.45 hours 9) Cool and cut the fillet into cubes. 0.30 hours Total: 2.15 hours

main

staffing

CategoryNumber of unitsSalary, vehicle, rub.Bonus, 25%, rub.Additional salary, 10%, rub.Total, rub.I. AUP:1) Director11800045001800243002) Accountant11300032501300175503) Secretary1650016256508775II. Main production workers:1) Cook18000200080010800III. Support staff:1) Electrician15500137555074252) Mechanic14800120048064803) Dishwasher15000125050067504) Security guard1700017507009450Total payroll:91530Total for 1 item:142.828.611.43154

Deductions to off-budget funds

UST% of the number of payroll per 1 productTotal1. PF20,0154.330.862. FSS2,9154.34.483. MHIF3,1154.34.78Total40.12

4 Calculation of indirect costs

Type of expenses % of expenses Main salary of production workers Amount of expenses

Fixed assets and depreciation charges

Name OF Balance value, rub. Depreciation rate, % Amount of JSC, rub.1. Building33000516502. Tables200001020003. Cutlery150005075004. Dishwasher250001025005. Refrigerator20000102000Total:15650

5.5. Calculation of the cost and price of the product

Calculation

No. Name of calculation items Accrued, % Costs in rubles Contributions to the Pension Fund20,030.868 Contributions to the mandatory medical insurance fund3,14.789 Expenses for the development of the production of new products--10 Expenses for the maintenance and operation of equipment40,057.1211 Losses from defects--12 General production expenses50,071.413 General business expenses70,099.9614Other production costs8,011.415 Production costs -494.0816 Selling expenses314.8217 Full cost price-508.918 Profit margin or desired profitability15-19Profit-76.320Wholesale price-585.221Value added tax1058.5222 Selling price-643.72

Conclusions and offers

Mater. Costs*100% = 61.25*100% = 12.04%

Full 508.9

(S/n+UST)*100% = (141.4+11.43+40.12)*100% = 37.92%

Full 508.9

(Нr+Com)*100% = (57.12+71.4+99.96+11.4+14.82)*100% = 50.05%

Full 508.9

The cost structure will make it possible to determine the main directions for reducing production costs.

From our cost structure for production, it can be seen that the first indicator is 43% lower than it should be, the second one is 7% higher, and the third one is 35% higher. Such results make it clear that it is necessary to reduce indirect costs.

References

1)V.Ya. Gorfinkel "Enterprise Economics", 2006.

)I.A. Kalashnikov "Pricing and pricing policy", 2005.

)N.L. Marenkov "Prices and pricing", 2000.

)G.V. Savitskaya "Analysis economic activity enterprises" 2nd ed., 2003.

)I.N. Chuev, L.N. Chuev textbook 4th ed. "Enterprise Economics", 2006.

)I.A. Usatov "Price and pricing in the transition to a market economy", 2010.

)Well market economy/ Ed. G.I. Ruzavin, V.T.Martynov. - 2004.

)IN AND. Klonenko "Price functions", 2011.

)O.I. Volkov, V.K. Sklyarenko "Enterprise Economics: A Course of Lectures", 2003.

)Civil Code Russian Federation. Ch. 1, 2.

)Basic provisions for planning, accounting and costing of products at industrial enterprises, 2006.

)Prime cost in the socialist industry, 2008.

)Theoretical foundations of accounting and costing of industrial products, 2009.

)T.V. Yarkin "Fundamentals of enterprise economics: short course", 2006.

The savings that cause the actual cost reduction are calculated according to the following composition (typical list) of factors:

Raising the technical level of production

This is the introduction of a new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; change in the design and technical characteristics of products; other factors that increase the technical level of production. For this group, the impact on the cost of scientific and technological achievements and best practices is analyzed. For each event, the economic effect is calculated, which is expressed in the reduction of production costs. The savings from the implementation of measures is determined by comparing the cost per unit of output before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year:

E \u003d (SS - CH) * AN (5)

where, E - savings in direct current costs,

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

SN - direct current costs after the implementation of the measure,

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

At the same time, carry-over savings on topics should also be taken into account.

activities carried out in the previous year. It can be defined as the difference between the annual estimated savings and the part of it accounted for in scheduled calculations previous year. For activities planned over a number of years, savings are calculated based on the volume of work performed using new equipment in the reporting year only, without taking into account the scale of implementation before the beginning of this year. Cost reduction can occur when creating automated control systems, using computers, improving and modernizing existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of cost-effective substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, reducing their material consumption and labor intensity, reducing the weight of machinery and equipment, reducing overall dimensions, etc.

Improving the organization of production and labor

Cost reduction can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production. With the simultaneous improvement of technology and the organization of production, it is necessary to establish the savings for each factor separately and include them in the appropriate groups. If it is difficult to make such a division, then the savings can be calculated based on the targeted nature of the activities or by groups of factors. The reduction in current costs occurs as a result of improving the maintenance of the main production (for example, the development of in-line production, increasing the shift ratio, streamlining auxiliary technological works, improving the tool economy, improving the organization of control over the quality of work and products). A significant reduction in the cost of living labor can occur with an increase in standards and service areas, a reduction in the loss of working time, and a decrease in the number of workers who do not fulfill production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (including social security contributions and taking into account the cost of clothing, food, etc.). Additional savings arise from the improvement of the management structure of the enterprise as a whole. It is expressed in the reduction of management costs and in the savings in wages and accruals on it in connection with the release of managerial personnel. With the improvement of the use of fixed assets, the cost reduction occurs as a result of an increase in the reliability and durability of equipment; improving the system of preventive maintenance; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets. Savings are calculated as the product of the absolute cost reduction (except depreciation) per unit of equipment (or other fixed assets) by the average operating amount of equipment (or other fixed assets). The improvement of material and technical supply and the use of material resources is reflected in a reduction in the consumption rates of raw materials and materials, a reduction in their cost by reducing procurement and storage costs. Transportation costs are reduced as a result of a decrease in the cost of delivering raw materials and materials from the supplier to the enterprise's warehouses, from factory warehouses to places of consumption; reduce transportation costs finished products. Certain reserves for cost reduction are laid down in the elimination or reduction of costs that are not necessary in the normal organization of the production process (excess consumption of raw materials, materials, fuel, energy, additional payments to workers for deviation from normal working conditions and overtime work, payments on recourse claims, etc.).

Identification of these unnecessary costs requires special methods and attention of the enterprise team. They can be identified by conducting special surveys and one-time accounting, when analyzing data from standard accounting for production costs, and a thorough analysis of planned and actual production costs.

Relative savings on semi-fixed costs is determined by the formula:

EP = (T * PS) / 100, (6)

where EP - savings of semi-fixed costs,

PS - the amount of conditionally fixed costs in the base year,

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

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

EA \u003d (A0 * K / D0 - A1 * K / D1) * D1, (7)

where, EA - savings due to the relative decrease in depreciation,

A0, A1 - the amount of depreciation in the base and reporting year,

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

In order to avoid a repeated account, the total amount of savings is reduced (increased) by the part that is taken into account by other factors. Changing the range and range of products is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The impact of changes in the structure of products on the cost is analyzed in terms of variable costs according to the costing items of the standard nomenclature. The calculation of the impact of the structure of manufactured products on the cost price must be linked to indicators of increasing labor productivity.

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

Industry and other factors. These include: the commissioning and development of new shops, production units and industries, the preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves for reducing costs as a result of the elimination of obsolete and the commissioning of new shops and industries on a higher technical basis, with better economic indicators. Significant reserves are laid down in the reduction of costs for the preparation and development of new types of products and new technological processes, in the reduction of the costs of the start-up period for newly commissioned shops and facilities. The calculation of the amount of change in expenses is carried out according to the formula:

EP \u003d (C1 / D1 - C0 / D0) * D1, (8)

where, EP - change in the costs of preparation and development of production,

C0, C1 - the sum of the costs of the base and reporting year,

D0, D1 - the volume of marketable products of the base and reporting year.

The impact on the cost of commercial products of changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of the use of various technological processes. At the same time, it is advisable to calculate the optimal distribution of certain types of products among the enterprises of the association, taking into account the use of existing capacities, reducing production costs and, based on a comparison of the optimal variant with the actual one, identify reserves. If changes in the value of costs in the analyzed period are not reflected in the above factors, then they are referred to others. These include, for example, a change in the size or termination of various kinds of mandatory payments, a change in the amount of costs included in the cost of production, etc. The factors identified as a result of the analysis of cost reduction and reserves must be summarized in the final conclusions, the total impact of all factors on reducing the overall costs per unit of output.

Cost management is a process of purposeful formation of costs according to their types, places and carriers with constant monitoring and stimulation of their reduction.

The cost management system has functional and organizational aspects. It includes the following functional subsystems:

Search and identification of resource saving factors;

Rationing of resource costs;

Planning resource costs by their types;

Accounting and analysis of resource costs;

Stimulating savings and resources and reducing their consumption.

These functions are performed by the corresponding structural units of the enterprise, depending on the size of the latter (departments, bureaus, individual performers).

The identification and use of resource saving factors is the responsibility of each employee of the enterprise, primarily specialists and managers at all levels. In accordance with certain organizational and technical conditions and decisions made, consumption rates for all types of resources are developed: raw materials, basic and auxiliary materials, energy, labor resources.

The establishment of consumption rates is the determination of the costs of certain types of resources in the given organizational and technical conditions of production. These norms are an important factor in ensuring the economy mode and, accordingly, the competitiveness of the enterprise. In the planning process, marginal (permissible) total costs are established in departments and in the whole enterprise (estimates) and per unit of output. The actual level of costs is calculated according to current accounting data.

Comparison of actual costs with planned (normative) allows, in the process of analysis, to evaluate the work of departments for the use of resources, find out the reasons for the deviations of actual costs from planned ones and, accordingly, stimulate the employees of the enterprise in the direction of their reduction.

Cost management in the enterprise provides for their distribution by location and responsibility centers. The place of costs is the place of their formation (workplace, group of jobs, site, workshop). Under the responsibility center understand the organizational unity of cost centers with the center responsible for their level.

The formation of cost centers and responsibility centers is carried out according to functional and territorial features. In the first case, the costs are localized in a certain functional area of activity (marketing, research and preparation of production, logistics, production, maintenance of production, management). Territorial cost centers and responsibility centers include organizational units of the enterprise (departments, sections, shops), which are spatially separated.

For responsibility centers, estimates (planned costs) are compiled, actual costs are determined, and for production units, the unit cost of production is calculated. This allows you to control the use of resources. At the same time, it is important to divide the costs applied to each responsibility center into direct and indirect, variable and fixed. The first division is essential for determining the cost of individual products (calculation). Direct costs are directly related to the products of responsibility centers (cost points), while indirect costs are formed in these centers and then distributed among individual types of products. The division of costs into variable and fixed according to the centers of responsibility (cost centers) is important for the preparation of so-called flexible estimates and performance evaluation.

Variable costs are costs that change in proportion to changes in the volume of production. Variable costs include: raw materials and materials, wages of production workers, purchased products and semi-finished products, fuel and electricity for production needs, etc. Per unit of production, variable costs remain constant, despite changes in production volume.

Fixed costs - costs, the value of which almost does not depend on changes in the volume of production. Fixed costs include: salaries of management personnel, communication services, depreciation of fixed assets, rental payments, etc. Per unit of production, fixed costs change in parallel with changes in production volume.

This delimitation of costs allows you to quickly determine estimates for various options for the volume of production, as well as recalculate the planned costs for the actual volume of production during the analysis and evaluation of the work of departments.

The allocation of costs to variable (proportional) and fixed costs can be used to determine their total amount for a certain period using the formula

C \u003d Zper N + Zpost,

where C - total (cumulative) costs;

Zper - variable costs per unit of output;

N is the volume of production in physical terms;

Zpost - fixed costs in a given period.

By a simple transformation of the formula, such costs per unit of production (Zed) can be determined.

Zed = Zper + Zpost / N

It can be seen from the formula that with an increase in the volume of production, its cost decreases due to fixed costs. Therefore, the increase in production turns into an important factor in reducing the cost of production.

This pattern underlies the analysis of the dependence of costs and profits on the volume of production in order to determine the best options for design and planning decisions. And in this case, it is advisable to use a graphical representation of the process. The figure shows the linear functions of the dynamics of costs and revenue from the sale of products.

Due to the presence of fixed costs, the production of products up to a certain critical volume (Nkr) is unprofitable - shaded area 1. The critical volume of production is also widely known under a different name - the break-even point. As the volume of production grows, the share of fixed costs in their total (cumulative) value decreases, losses decrease, and after reaching the critical volume (Ncr), production becomes profitable - shaded area 2.

The critical volume of output of certain products in natural terms, starting from which production becomes profitable, can be calculated analytically. As can be seen from the graph, with a critical production program, the costs and revenues from the sale of the product of this enterprise become the same.

Tb \u003d Zpost / C-Zper

The break-even point, if necessary, can be determined in monetary terms, which is the most appropriate for multi-product production. In this case

Tb \u003d V * Zpost / (V - Zper)

B - revenue

The greater the volume of production above the break-even point, the higher the margin of financial safety.

Margin of financial safety - the ratio of the difference between the current sales volume and the sales volume at the break-even point to the current sales volume, expressed as a percentage. During such periods, the organization can significantly expand the volume of real investments by reconstructing and modernizing fixed assets.

When managing fixed costs, it should be borne in mind that their high level is largely determined by the industry specifics of the activity. However, despite these objective limitations, each organization has enough opportunities to reduce, if necessary, the amount and proportion of fixed costs. Such reserves include: a significant reduction in management costs in an unfavorable commodity market situation, the sale of part of unused equipment and intangible assets in order to reduce the flow of depreciation deductions, a reduction in the volume of a number of consumed utilities and others.

When managing variable costs, the main guideline should be to ensure their constant savings, since there is a direct relationship between the amount of these costs and sales volume. After breaking the break-even point, the amount of savings in variable costs will provide a direct increase in the profit of the enterprise. The main reserves for saving variable costs include: reducing the number of employees by ensuring the growth of labor productivity, reducing the size of commodity stocks during periods of unfavorable commodity market conditions, ensuring favorable conditions for the delivery of goods for the organization, and others.

Introduction

1. Theoretical and methodological foundations of the analysis of production costs industrial enterprise

1.1 The concept of the cost of commercial products and the classification of enterprise costs

2. Analysis of the cost of production of JSC "Verkhnekamskshina"

3. Optimization of the structure of the cost of production of an industrial enterprise

Conclusion

List of sources used

Introduction

Under conditions financial crisis enterprises, in order to survive, must show initiative, enterprise and frugality in order to improve production efficiency. In the system of indicators characterizing the efficiency of production, one of the leading places belongs to the cost of production. Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depends on how the enterprise solves the issues of cost reduction.

The cost of products (works, services) is the valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale, used in the production process of products (works, services). The level of cost depends on the financial performance of enterprises, the rate of expanded reproduction, the financial condition of economic entities.

Analysis of the cost of products, works and services is extremely important, it allows you to identify trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using opportunities and establish reserves for reducing the cost of production. Reducing the cost of production for the enterprise is of great importance, because. is one of the main conditions for increasing the efficiency of industrial production, as well as one of the decisive sources of increasing savings for the purpose of expanding production and improving the welfare of personnel, has a direct impact on the amount of profit, the level of profitability. Therefore, the formation of production and distribution costs, their accounting are important for entrepreneurial activity organizations. This implies the relevance and significance of the chosen topic of the thesis.

The purpose of this thesis is to study the essence of the cost, determine the methods of cost accounting and costing, analyze the cost of products manufactured by JSC "Verkhnekamskshina" and identify the main directions of its optimization.

In accordance with the goal, the main objectives of the study are:

Consider economic essence the cost of production, its composition, as well as to study the classification of costs;

Determine the methods of cost accounting and calculation of the cost of production at an industrial enterprise;

Reveal the results of the analysis of the cost of production;

Establish during the analysis the influence of factors on the change in the cost of production;

Show the reasons for the increase in costs;

Develop ways to reduce costs at the enterprise;

The object of study of this thesis is the economic activity of the enterprise JSC "Verkhnekamskshina".

The subject of this work is the methods of accounting and calculation of the cost of production of the enterprise.

The theoretical and methodological basis of this thesis work is textbooks and study guides on the analysis of financial and economic activities, enterprise economics, research of domestic specialists in the field of planning and costing, in particular the work of the following authors: Savitskaya G.V., Lyubushin N.P., Chuev I.N., Chechevitsyna L.N., Gruzinov V.P., Volkov O.I., Sklyarenko V.K., the material of periodicals was also used - articles of the journals "Industrial Policy in the Russian Federation", "Economist's Handbook", " Economic analysis”, and others devoted to the problem of estimating and reducing the cost of production.

Research methods. In this thesis, a factorial method of analyzing the cost of production was used, an analysis was carried out by the comparison method, observation and generalization were also used.

The practical significance of the work. The conclusions presented in this thesis work can be used in the development of programs to reduce costs at the enterprise, in the process of teaching the course of enterprise economics.

Work structure. This thesis consists of an introduction, three chapters containing ten paragraphs, a conclusion and a list of sources used.

The first chapter discusses the essence and significance of the cost, the composition of costs included in the cost of production and their classification, defines the main methods of cost accounting and calculation of the cost of production, and also describes the theoretical foundations of the analysis of the cost of production.

The second chapter is practical. The second chapter provides a brief description of the enterprise's activities, carried out: cost analysis by cost items, cost analysis for 1 ruble of marketable products, cost estimates for certain types of products, conclusions were drawn.

The third chapter discusses the optimization of the cost structure of the enterprise's products.

1 Theoretical and methodological foundations of the analysis of the cost of production of an industrial enterprise

1.1 The concept of the cost of commercial products and the classification of enterprise costs by features

In the system of indicators characterizing the efficiency of production, one of the leading places belongs to the cost of production.

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

The cost of production is the total cost of the enterprise in cash for the production and sale of products, which is based on production costs.

The cost of production, as a synthetic indicator, reflects all aspects of the production and financial and economic activities of the organization. The level of production cost depends on the amount of profit and the level of profitability of the enterprise: the more economically labor, material and financial resources are used in the manufacture of products, performance of work and provision of services, the higher the production efficiency, the greater the profit.

The calculation of the cost of production is necessary in order to:

Determine the price of products;

Evaluate the implementation of the plan at cost and its dynamics;

Determine the profitability of production and individual types of products;

Carry out internal cost accounting;

Identify reserves to reduce the cost of production;

Justify the decision to produce new types of products and discontinue obsolete products, etc. .

The cost of production is not only the most important economic category, but also a qualitative indicator, since it characterizes the level of use of all resources (variable and constant capital) at the disposal of the enterprise.

Accounting and control of all costs for the production and sale of products;

The basis for the formation of the wholesale price for the company's products and the determination of profit and profitability;

Economic justification for the expediency of investing real investments in the reconstruction, technical re-equipment and expansion of an existing enterprise;

Determining the optimal size of the enterprise;

Economic justification and acceptance of any management

decisions, etc.

In the conditions of transition to a market economy, the role and importance of the cost of production for the enterprise increases dramatically. From an economic and social standpoint, the value of reducing the cost of production for an enterprise is as follows:

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

In the emergence of greater opportunities for material incentives for workers and the solution of many social problems the team of the enterprise;

In improving the financial condition of the enterprise and reducing the risk of bankruptcy;

In the possibility of reducing the selling price of their products, which can significantly increase the competitiveness of products and increase sales;

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

From all of the above, a very important conclusion follows that the problem of reducing the cost of production should always be in the center of attention at enterprises.

To determine the cost of production, the composition of the costs included in it is important.

The “Regulation on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services)”, approved by the Decree of the Government of the Russian Federation of August 5, 1992, indicates: “The cost of products (works, services) is a valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale, used in the production process of products (works, services).

The cost of production according to the instructions includes:

Costs for the preparation and development of production;

Costs associated directly with the production of products, due to the technology and organization of production;

Labor costs;

Costs associated with the use of natural raw materials;

Non-capital costs associated with the improvement of technology and organization of production, as well as with the improvement of product quality;

Expenses for invention, technical improvement

and rationalization proposals;

Maintenance costs of the production process (current, medium and major repairs);

Expenses for ensuring normal working conditions and safety measures;

Costs associated with the recruitment of labor force;

Current expenses associated with the maintenance and operation of environmental funds;

Costs associated with production management;

Costs for training and retraining of personnel;

Expenses for transportation of employees to and from the place of work, deductions for state social insurance and pensions, to the state employment fund from the costs of remuneration of employees involved in the production of relevant products;

Compulsory health insurance contributions;

Company property insurance payments;

The cost of paying interest on short-term bank loans, paying for bank services;

Warranty service costs;

Expenses associated with the sale of products (packaging, storage, transportation);

The cost of reproduction of the main production assets(depreciation for full recovery);

Depreciation (amortization) on intangible assets;

Loss from marriage;

Losses from downtime due to internal production reasons.

The amount of these costs depends on the prices of the resources necessary for the production of goods, as well as on the technology of their use.

Organizing the process of production of products (works, services), economic entities incur numerous costs. In order to correctly take into account, plan and analyze costs, different methods of classifying costs according to certain criteria are used.

The classification of production and sales costs is the systematization and grouping of costs according to characteristics.

The classification of such costs is made according to a number of criteria:

Primary cost elements;

Cost items (calculation items);

The method of attributing costs to the cost of production;

The functional role of costs in the formation of the cost of production;

The degree of dependence on changes in the volume of production;

The degree of uniformity of costs;

Dependence on the time of occurrence and attribution to the cost of production;

The share of costs in the cost of production.

The classification of costs by primary elements characterizes the division of the cost of production into simple generally accepted cost elements.

An economic element is a primary homogeneous type of cost for the production and sale of products, which at the enterprise level cannot be decomposed into its component parts.

In accordance with PBU 10/99 "Expenses of the organization", a single list of economically homogeneous types of costs has been established for all enterprises:

material costs;

Labor costs;

Depreciation;

Other costs.

The elemental grouping shows how many of these or those types of costs were produced in the whole enterprise for a certain period, regardless of where they arose and for the production of which particular product they were used.

The grouping of costs by economic elements is needed: to determine the overall need of the enterprise for material and monetary resources; to link the cost plan with the production program, with plans for logistics, labor and wages; to determine the cost structure and establish the main directions for reducing production costs. The cost of economic cost elements takes into account the cost of producing the entire volume of products (works). In element-by-element classification, elements are grouped according to the nature of their formation, regardless of the intended purpose and place of origin.

The actual cost of production also reflects: losses from marriage, the cost of warranty repairs and warranty service of products, shortages of material assets in production and in the warehouse in the absence of perpetrators, benefits in connection with disability due to industrial injuries.

Consider the content of the economic elements of costs.

material costs. Main normative document,

regulating the composition, size, method of assessment, method of accounting, manufacturing and acquisition of material resources, is PBU 5/01 "Accounting for inventories".

Material costs in all sectors of the national economy (except mining) occupy the main share in the cost of production. They include: raw materials, basic materials, purchased semi-finished products, components, auxiliary materials, fuel, energy, containers, packaging materials, tools, spare parts, overalls, etc. Raw materials and basic materials include the cost of resources purchased from the outside, which are included in the product and constitute its basis, the "body of the product" or are a necessary component. Purchased semi-finished products and components are subjected to additional processing or assembly-assembly at the enterprise. Auxiliary materials are added to the main ones in order to change their appearance or other properties, and are also used in production maintenance (lubricants, cleaning products, dyes, etc.). Fuel (solid, liquid, gaseous) and energy of all types (electrical, thermal, compressed air, cold, etc.), purchased from outside, are specially distinguished as part of material costs due to their important national economic significance. The rest of the material costs are purchased tools, containers, spare parts for repairs, etc.

The composition of each element of material costs includes costs only for purchased resources acquired from outside. If an enterprise independently manufactures some resources (thermal energy, cold, etc.) or carries out work on its own (loading and unloading, transport, etc.), then the costs for them are distributed according to the relevant items: wages, depreciation, fuel lubricants, etc.

The assessment of material resources for which they are included in the cost of production is determined based on the purchase price (excluding value added tax), all allowances and commissions for supply, intermediary and foreign trade organizations, the cost of services of commodity exchanges, customs duties, as well as fees for transportation to third parties. The cost of material resources excludes the cost of returnable waste - the remains of raw materials, materials, semi-finished products, heat carriers generated during the production process, which lose (in whole or in part) the consumer qualities of the original resource and cannot be used for their intended purpose. Returnable waste, depending on its possible use, is evaluated:

At a reduced price of the original material resource, if they can be used for the main production, but with increased costs for auxiliary production, the manufacture of consumer goods, or when sold to the outside;

At the full price of the source material, if the waste is sold to the side for use as a full-fledged resource.

The Labor Costs element reflects the labor costs of the main industrial and production personnel, including bonuses to workers and employees, stabilizing and compensating payments (including those related to price increases and income indexation). The payment fund includes compensation payments to mothers caring for a child until he reaches one and a half years.

Deductions for social needs are a form of redistribution of national income to finance public needs. The share of deductions in total costs is related to the level of labor costs. The funds accrued in organizations are directed to off-budget funds and used for the purposes stipulated by law. Insurance premium rates are approved by federal laws. This group of costs currently includes three types of payments in:

Social Insurance Fund of the Russian Federation;

Pension Fund of the Russian Federation;

Compulsory Medical Insurance Fund of the Russian Federation. All types of deductions for social needs are combined into a single social tax paid by organizations from the wages of each individual worker. Social tax rates are differentiated depending on the amount of annual income received by employees.

Depreciation. The production costs, along with the above elements, also contain depreciation, i.e. part of the cost of fixed assets. The main regulatory document regulating the amount of depreciation charges is the Accounting Regulation “Accounting for Fixed Assets” (PBU 6/01).

The objects for depreciation are the fixed assets held by the enterprise on the rights of ownership, economic management and operational management, as well as intangible assets.

The “Other costs” element includes costs that cannot be attributed to any of the listed elements: travel expenses, taxes and fees, payment for communication services, etc.

Each of the listed generally accepted elements includes costs that are qualitatively homogeneous in nature, regardless of the place (scope) of their application and production purpose. Therefore, the classification by economic elements underlies the determination of the total cost estimate for the production of the enterprise's products, which allows this section to be mutually taken into account with other sections of the enterprise's business plan.

The grouping of costs by economic elements is an object of financial accounting and is used in the preparation of annual financial statements in the form of an appendix to the balance sheet (form No. 5). This grouping makes it possible to establish the need for fixed and working capital, the wage fund, etc.

To solve these problems, the classification of costs by costing items is used.

The classification of costs by costing items allows you to determine the cost of a unit of production, distribute costs by assortment groups, set the amount of costs for each type of work, production units, management apparatus, and identify reserves for cost reduction. The calculation principle of grouping costs underlies the construction of a chart of accounts in all sectors of the national economy in our country and abroad. Reporting is also compiled and analyzed mainly by costing items.

When grouped by costing items, costs are combined according to the directions of their use, according to the place of their occurrence: directly in the process of manufacturing products, in servicing production, in enterprise management, etc.

A typical grouping of costs by costing items has the following

Raw materials, basic materials, purchased semi-finished products and components;

Returnable waste (subtracted);

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

Fuel and energy for technological purposes;

Labor costs for production workers;

Additional wages for production workers;

Deductions for social needs;

Costs for preparation and development of production;

General production expenses;

General running costs;

Loss from marriage;

Other production expenses;

Non-manufacturing expenses.

Classification by cost items serves as the basis for the development of costing for certain types of products, works, services, all commercial products of the enterprise.

According to the method of attributing costs to the cost of production, direct and indirect costs are distinguished.

Direct costs are directly related to the manufacture of specific types of products and, according to established standards, are included in their cost (raw materials, materials, fuel, energy). Indirect costs are due to the manufacture of various types of products and are included in the cost in proportion to the indicator established by the industry instruction for cost planning. These include general production, general business and other expenses.

According to the functional role in the formation of the cost of production, basic and overhead costs are distinguished.

The main costs are directly related to the technological process of manufacturing products. These are the costs of raw materials, materials (basic), technological fuel and energy, the main wages of production workers. Overhead costs include costs associated with the creation of the necessary conditions for the functioning of production, with its organization, management, maintenance. Invoices are overhead, general business, non-production costs.

According to the degree of dependence on changes in the volume of production, costs

are divided into proportional (conditionally variable) and non-proportional (conditionally constant).

Proportional (conditionally variable) are costs, the amount of which depends directly on changes in the volume of production (wages of production workers, costs of raw materials, materials, etc.)

Disproportionate (conditionally fixed) are costs, the absolute value of which does not change or changes slightly when the volume of production changes (depreciation of buildings, fuel for heating, energy for lighting premises, salaries of management personnel). In turn, fixed (disproportionate) costs are divided into starting and residual. That part belongs to the starting fixed costs that arise with the resumption of production and sales of products. The residual includes that part of the fixed costs that the enterprise continues to incur despite the fact that the production and sale of products have been completely stopped for some time.

The sum of fixed and variable costs is the gross cost of the enterprise.

According to the degree of cost homogeneity, costs are divided into elemental and complex.

Elemental (homogeneous) costs include expenses that cannot be divided into component parts (costs for raw materials, basic materials, depreciation of fixed assets).

Cost items are called complex, consisting of several homogeneous costs (expenses for the maintenance and operation of equipment, general production, general economic, non-production expenses), which can be decomposed into primary elements.

Depending on the time of occurrence and attribution to the cost of production, costs can be current, future periods and forthcoming. Current arise mainly in this period and are related to the cost of production of this period. Deferred expenses are made in a given period of time, but are included in the cost of production of subsequent periods in a certain proportion. Upcoming costs are costs that have not yet arisen, for which funds are reserved in an estimated normalized order (payment for vacations, seasonal expenses, etc.). This type of classification allows you to economically justify the uniform distribution of costs for the production and marketing of products.

According to the share of costs in the cost of production, material-intensive, fuel-intensive, energy-intensive, capital-intensive and labor-intensive products and, accordingly, industries are distinguished.

Thus, the cost of production is the most important indicator economic efficiency its production, reflecting all aspects of economic activity and accumulating the results of the use of all production resources. All financial results of enterprises, the rate of expanded reproduction, the financial condition of business entities depend on its level. For the correct organization of cost accounting and calculation of the cost of production, it is necessary to apply an economically justified classification of costs according to certain criteria.

1.2 Cost accounting and product costing methods

Product costing is one of the most important tools used in solving a number of enterprise management problems. It is a necessary condition for the organization of intra-company calculation and the determination of reserves for reducing costs in various areas of production.

Calculation is a set of methods for calculating the cost of a unit of products (works, services) produced by an enterprise, and the result of this process is called costing.

Costing is a necessary prerequisite for justifying prices and identifying the profitability of individual types of products.

Manage cost using costing

products, control its level, identify reserves for reducing material, labor and financial resources, set prices for products.

The process of calculating the cost of production at enterprises consists mainly of the following steps:

Collection, grouping and detailing of primary costs in the context of costing items for cost accounting and costing objects;

Determination of the cost of the final marriage;

Evaluation of production waste and by-products;

Valuation of work in progress;

Separation of costs between finished products and work in progress;

Calculation of the unit cost of production.

Calculation work at enterprises is organized in accordance with the general methodology for planning and accounting for the costs of production and sale of products. It requires adherence to general principles that ensure the methodological unity of calculating the cost of production and the possibility of using these estimates to analyze and evaluate the work of both the entire enterprise and its individual intra-production links.

General principles of costing work:

Science-based classification of production costs;

Establishment of cost accounting objects, calculation objects and calculation units;

Choice of methods of allocation of indirect costs;

Separation of costs by periods;

The choice of methods for calculating the cost of a cost unit, etc. These principles are specified taking into account the specifics of the industry

and production features.

The main tasks of costing in enterprises: reliable calculation of the actual unit cost of certain types of products, works, services;

Control over the level of cost and compliance with existing norms and cost standards;

Determining the profitability of products and factors affecting its level;

Evaluation of the efficiency of the enterprise and individual intra-production structures (production, workshops, sites, teams) by comparing costs with results;

Identification and use of reserves to reduce the cost of production, etc. .

Depending on the purpose, there are planned, estimated, normative, design, reporting and self-supporting cost estimates.

Planned costing, which is a task for the level of cost of an individual product, determined by calculating the costs for the planning period. It provides for the maximum allowable amount of costs for the manufacture of products. This calculation is based on average rates, which provide for cost reductions over the entire planning period.

Estimated costing is developed to determine the cost of a product (work, service) for one-time orders from outside. The method of its calculation is the same as the standard cost estimate. In settlements with the customer, the cost estimate is the basis of the contract price.

Normative costing, in contrast to the planned one, expresses the level of unit cost of production on a certain date and is compiled according to the current resource consumption rates. Normative cost estimates are designed to control the implementation of the plan at cost.

Design costing is used when capital works. It serves to justify the economic efficiency of the designed production and technological processes. It is developed according to the enlarged expenditure standards.

The reporting cost estimate shows the actual cost of a unit of production, it is compiled according to the same cost items as the planned one, but includes some reasonable losses and expenses that are not provided for by the planned cost estimate, for example, losses from marriage, the cost of warranty repairs and warranty service of products, shortages of material assets in production and in the warehouse in the absence of perpetrators, benefits in connection with disability due to work-related injuries.

Self-supporting costing is developed for the products of the enterprise's divisions, as a rule, only for those items that they influence.

An important issue in calculating the cost of production is the correct establishment of the object of calculation. It should be understood as the calculated type of products (works, services), which include the corresponding costs. When choosing a calculation object, it is necessary to take into account the features of the technological process, the nature of the manufactured products, the organizational structure of the enterprise and the purpose of the calculation.

Depending on the technology and the nature of the manufactured products, the objects of calculation can be:

One product or a set of products in terms of production costs as a whole or individual processes, its components (redistributions, stages, phases). Here, the technological process of converting raw materials and materials into finished goods consists of a number of sequentially performed processes, which is found in metallurgy, chemical, light (textile) industry;

A product, a group of homogeneous products, a series of simultaneous products (order) according to the costs in general or the costs of individual workshops, sections. In this case, the blanks are processed in workshops organized according to technological or subject characteristics, which is found in the machine-building complex and in other branches of the manufacturing industry;

Type of work at enterprises specializing in the performance of certain works (loading and unloading, transport).

For enterprises in most industries, the object of calculation can be commercial products, and for a workshop or site - semi-finished products that are part of the gross turnover and the cost of certain types of work (repair, transport, etc.).

In the case when the cost is calculated for pricing purposes, the object of calculation is the finished product, as well as those semi-finished products, assemblies and parts that are sold by the enterprise to the side.

Along with the justification of the calculation object, it is important to correctly determine the calculation unit, which is understood as the unit of measurement of the calculation object itself.

The main criteria for determining calculation units in most industries are the standards and specifications according to which products are manufactured. The calculation unit must be economically homogeneous and stable over time, reflecting the quantitative side of the product.

The following types of calculation units should be distinguished:

Natural calculation units (pieces, tons, meters, kW-hours). They characterize the output of products in physical meters and reflect the specifics of the product; they can be measured, accounted for and evaluated. In many industries, enterprises produce an extensive range of products, which are also divided into types, grades, types, sizes. Under such conditions, the requirement for full coincidence of cost units with natural meters of production would lead to excessive complexity of the cost calculation system. Therefore, it is necessary to use enlarged calculation units that combine a number of products or their types;

Conditionally natural calculation units express the amount of homogeneous products in conditional comparable units (a conditional box of glass, a conditional can of canned food). The recalculation of product varieties into conditionally natural indicators is carried out according to conversion factors, which are established depending on the ratio of qualitative parameters of homogeneous products, labor intensity, etc.;

Conditional calculation units provide for a certain content of a useful substance in a product, for example, digestible protein in a feed unit;

Calculation units in terms of labor (standard hours) characterize the amount of work required to produce products or provide services;

Calculation unit of work at specialized enterprises (machine/hour, machine/shift);

Cost calculation units: costs per 1 ruble of products, per 1 thousand rubles for the release of certain products or works.

Depending on the type of product, its complexity, the type and nature of the organization of production, the following basic methods of accounting and calculating the actual cost of production are used at enterprises: normative, order-by-order and per-order.

The standard method of accounting for costs and calculating the cost of production is used in enterprises with mass and serial production, primarily in the manufacturing industries. The main condition for its application in the cost accounting system is the preparation of a normative calculation according to the norms in force at the beginning of the calendar period and the subsequent identification of deviations from these norms and standards during the production cycle of manufacturing products. The norms and standards determined by the technological process are called valid, according to which materials are released into production and payment for the work performed in a given calendar period, and which are approved by the managing bodies of the enterprise. A deviation from the norms is considered both savings and additional consumption of raw materials, materials, wages and other production costs (including those caused by the replacement of raw materials and materials, payment for work not provided for by the technological process, additional payments for deviation from normal working conditions, etc. .).

The custom method of accounting for production costs and calculating the cost of production is used in individual and small-scale production of complex products (mainly in the machine-building and metalworking industries), as well as in the production of experimental, experimental, repair and other work. The application of this method should be combined with the use of the main elements of regulatory accounting. With the order-by-order method, the object of accounting and costing is a separate production order issued for a predetermined quantity of products (products). The actual cost of products manufactured to order is determined after its execution. With the order-by-order method, the costs of workshops are taken into account for individual orders and costing items, and the costs of raw materials, materials, fuel, energy - for separate groups. All primary documentation is compiled with the obligatory indication of order numbers (ciphers). The actual cost of a unit of products and work is determined after the completion of the order by dividing the amount of costs for the order by the number of products manufactured for this order.

The line-by-line method of accounting and costing is used at enterprises with mass products that are homogeneous in terms of the source material and the nature of processing, where physicochemical and thermal production processes predominate with the transformation of raw materials into finished products under conditions of a continuous and, as a rule, short technological process in the form of a series successive production processes, each of which or a group of which constitutes separate independent stages (phases, stages) of production. This accounting method is used in the chemical, metallurgical industries, in a number of forestry and food industries, as well as in industries with the integrated use of raw materials.

With the progressive method, the costs of production are taken into account by departments (processing departments, phases, stages) and expense items. The list of redistributions (phases, stages of production) for which cost accounting and calculation of the cost of production is carried out, the procedure for determining costing groups of products and calculating the cost of work in progress or its assessment are established in industry instructions.

In enterprise cost management, an important role is given to methods of calculating the cost of production. There are several of them:

Normative method of calculation;

Direct calculation method;

Cost summation method;

A way to eliminate the cost of by-products;

Method of proportional distribution of costs;

Combined calculation method.

The normative method of costing is an integral part of the normative method of cost accounting, and calculation of the cost of production. The prerequisites for the application of this method are: the presence of norms and standards of costs; drawing up a normative cost estimate per unit of manufactured products; reliable documentation and accounting of costs in accordance with applicable standards and deviations from them.

The method of direct calculation lies in the fact that the cost of production is determined on the basis of direct cost accounting, and the cost of a unit of a product is calculated by dividing the total cost of this product by its quantity.

Costing in this way is used when the cost accounting objects are the same as the costing object.

The method of summing costs is that the cost of production is determined by summing up the costs of individual parts of the product or the processes of its manufacture. This method, as a rule, is used in industries where the process-by-process method is used to account for costs and calculate the cost of production. The way to eliminate the cost of by-products is that the products are divided into main, by-products and waste. To determine the cost of the main product, by-products and waste are excluded from the total costs at predetermined prices. The method of proportional distribution of costs is used to calculate the cost of production in the conditions of simultaneous production of several types of products, direct attribution of costs to which is impossible. This method is most suitable in the production of conjugated products, when several types of products are simultaneously obtained in one technological cycle. Consolidated cost accounting is organized for a group of manufactured products, and the costs within the groups are distributed to individual types of products in proportion to the economically justified base. The combined costing method is a combination of several of the above methods, if the use of each of them separately is impossible or does not provide a reasonable cost calculation.

Thus, costing is a set of techniques and methods necessary for determining the price of a unit of production, comparing the costs of an enterprise with the results of its production and economic activities, determining the level of efficiency of an enterprise and other goals.

1.3 Planning and analysis of the cost of production of the enterprise

The plan for the cost of production is one of the most important sections of the plan for the economic and social development of the enterprise. The main purpose of cost planning is to identify and use the available reserves to reduce production costs and increase on-farm savings. By reducing production costs as a result of saving past and living labor, industry achieves, along with the growth of accumulations, an increase in the volume of output. Cost plans should be based on progressive standards for labor costs, equipment use, consumption of raw materials, materials, fuel and energy, taking into account the best practices of other enterprises. Only with scientifically organized cost rationing is it possible to identify and use the reserves for further reducing the cost of production.

Planning the cost of production at an enterprise is very important, as it allows you to know what costs the enterprise will need to produce and sell products, what financial results can be expected in the planning period. The planned cost is determined by technical and economic calculations of the amount of costs for the production and sale of all marketable products and each type of product. Depending on the nature of production, a number of indicators characterizing the cost of production are used.

The production cost plan includes the following sections:

Estimated production costs (compiled by economic elements).

The cost of all marketable and sold products.

Planned cost estimates for individual products.

Calculation of cost reduction of marketable products by technical and economic factors.

The most important quality indicators of the plan for the cost of production are:

The cost of commercial and sold products;

unit cost of the most important types of products;

Costs per 1 rub. commercial products;

Percentage of cost reduction by technical and economic factors;

Percentage of cost reduction of compared products.

With the release of one type of product, the unit cost of this product is an indicator of the level and dynamics of costs for its production. To characterize the cost of heterogeneous products in plans and reports, indicators are used to reduce the cost of comparable commercial products and costs per 1 rub. commodity products.

The indicator of cost reduction of comparable marketable products is used to analyze the change in cost over time with a comparable volume and structure of marketable products in those enterprises that have a stable assortment of products over time. Comparable is understood as such products that were mass-produced or mass-produced in the previous year. It also includes partially modernized products, if these changes have not led to the introduction of new models, standards and specifications. The cost of one ruble of marketable (sold) products is the most well-known generalizing indicator in practice, which reflects the cost of a unit of production in value terms impersonally, without distinguishing it by specific types. It is widely used in the analysis of cost reduction and allows, in particular, to characterize the level and dynamics of production costs in the industry as a whole.

The cost estimate for production is compiled without intra-factory turnover based on the calculation for each element and is the main document for the development financial plan. It is compiled for the year with the distribution of the entire amount of expenses by quarters. The costs of raw materials, basic and auxiliary materials, fuel and energy in the cost estimate are determined primarily for the production program based on the planned volume, norms and prices.

The total amount of depreciation deductions is calculated on the basis of the current norms for groups of fixed assets. Based on the cost estimate, the costs for the entire gross and commodity output are determined. The cost of production of gross output is determined from the expression:

VP \u003d C p - Z n.v (1.1)

where C p - production costs according to the estimate;

З n.v - costs not included in the composition of gross output.

The cost of producing commercial products is determined by the formula:

TP=VP± (n + n) (1.2)

where n is the change in the remains of semi-finished products of their manufacture;

n - change in work in progress;

± - the increase in terms is subtracted, the reduction is added.

The cost of goods sold is the full cost of marketable products minus the increase plus the decrease in the cost of the balance of unsold products in the planning period. The calculation of the unit cost of production is called costing. It shows the costs of the enterprise for the production and sale of a particular type of product per one natural unit. Costing is widely used in pricing, cost accounting, planning and comparative analysis . Calculations are estimated, planned, normative. With the simultaneous improvement of technology and the organization of production, it is necessary to establish the savings for each factor separately and include them in the appropriate groups. If it is difficult to make such a division, then the savings can be calculated based on the targeted nature of the activities or by groups of factors. The reduction in current costs occurs as a result of improving the maintenance of the main production (for example, the development of in-line production, increasing the shift ratio, streamlining utility work, improving tool management, improving the organization of control over the quality of work and products). A significant reduction in the cost of living labor can occur with an increase in standards and service areas, a reduction in the loss of working time, and a decrease in the number of workers who do not fulfill production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (including social security contributions and taking into account the cost of clothing, food, etc.). Additional savings arise from the improvement of the management structure of the enterprise as a whole. It is expressed in the reduction of management costs and in the savings in wages and accruals on it in connection with the release of managerial personnel. With the improvement of the use of fixed assets, the cost reduction occurs as a result of an increase in the reliability and durability of equipment; improving the system of preventive maintenance; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets. Savings are calculated as the product of the absolute cost reduction (except depreciation) per unit of equipment (or other fixed assets) by the average operating amount of equipment (or other fixed assets). The improvement of material and technical supply and the use of material resources is reflected in a reduction in the consumption rates of raw materials and materials, a reduction in their cost by reducing procurement and storage costs. Transportation costs are reduced as a result of a decrease in the cost of delivering raw materials and materials from the supplier to the enterprise's warehouses, from factory warehouses to places of consumption; reducing the cost of transporting finished products. Certain reserves for cost reduction are incorporated in the elimination or reduction of costs that are not necessary in the normal organization of the production process (excessive consumption of raw materials, materials, fuel, energy, additional payments to workers for deviation from normal working conditions and overtime, payments for regressive claims, etc.). P. ). Identification of these unnecessary costs requires special methods and attention of the enterprise team. They can be identified by conducting special surveys and one-time accounting, when analyzing data from standard accounting for production costs, and a thorough analysis of planned and actual production costs.

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

E P \u003d (TxP C) / 100, (1.8)

where E P - savings of semi-fixed costs;

PS - the amount of conditionally fixed costs in the base year;

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

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

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

E P \u003d (C 1 / D 1 - C 0 / D 0) x D 1, (1.9)

where E P is the change in the costs of preparing and mastering production;

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

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

Sources of information: “Report on the costs of production and sale of products (works, services) of an enterprise (organization)”, planned and reporting costing of products, data on synthetic and analytical cost accounting for main and auxiliary industries, etc. .

Thus, the cost of production is one of the main indicators characterizing the activities of the enterprise. The cost price as an economic category performs the functions of accounting and control of costs for manufactured products; is the basis for the formation of the wholesale price for the company's products and the determination of profit and profitability; allows to conduct an economic justification of investments for the reconstruction and technical re-equipment of the enterprise.

The classification of costs by costing items, by cost elements, by dividing the costs of services - fixed and services - variables are important for the analysis and management of production costs in an enterprise in order to reduce them.

The main goal of cost planning in an enterprise is to determine necessary costs for the production and sale of products and the determination of expected financial results.

2 Analysis of the cost of production of JSC "Verkhnekamskshina"

2.1 a brief description of OJSC "Verkhnekamskshina"

OJSC "Verkhnekamskshina" is the largest enterprise among Russian tire factories in terms of production capacity and product range. OAO NKSH is the flagship of the domestic tire industry, where almost every third Russian tire is produced that meets the requirements of the world standard and the most diverse range: tires for cars and light trucks, trucks, buses and agricultural machinery.

Verkhnekamsk Tire Plant (OJSC Verkhnekamskshina) as an independent enterprise has existed since May 25, 1971 after leaving the structure of OJSC Verkhnekamskneftekhim. During the construction, the initial design capacity of the plant was 7.5 million tires and 9.2 million tubes per year.

April 29, 1973 is considered the birthday of the tire plant, when the first autotube 6.15x13 for Zhiguli cars was received at the experimental site in the BMP building.

April 5, 1977 By order of the Minneftekhimprom of the USSR, the Verkhnekamsk Tire Plant was renamed the Verkhnekamskshina Production Association, which included the Mechanical Repair Plant (RMZ), the Mass Tire Plant (ZMSh) and the Truck Tire Plant (ZGSH).

In 1985, without stopping the main production, they began the reconstruction of ZMSh equipment for the production of radial tires with a metal cord breaker under the license of the Italian company Pirelli with a capacity of 2 million 50 thousand tires per year. The following year, 1986, the first capacities were introduced, and then the rest. After the reconstruction of the ZMSh workshops (1987), the design capacity of the plants was 11,825 thousand tires per year, including ZMSh - 8,050, and ZGSh - 3,775 thousand tires per year. Reconstruction of the equipment of ZMSh workshops for the production of passenger radial tires with a metal cord breaker made it possible to maintain the leading positions in the tire market.

According to the state privatization plan, along with other enterprises and production association "Verkhnekamskshina" in 1994 was transformed into an open joint-stock company.

According to the action plan approved by the Chairman of the Board of Directors of the company, General Director of OAO Tatneft Sh.F. Takhautdinov, in 2005 work was continued to change organizational structure OJSC and on the withdrawal of non-core structures and service activities from OJSC Verkhnekamskshina in the form of independent legal entities.

In particular, a shop for the repair of technological equipment and spare parts was transferred to NMZ. LLC "KP Shinnik" and LLC "Techno-Trans NK" were created on the basis of UOP and ATP. Repair areas for shutoff valves were transferred to Mekbar LLC technological equipment, as well as the sewing section of the ZGSH. The economic workshops of both plants were transferred to the structure of LLC "Business Service". In connection with the transfer of functions to the management company Tatneft-Neftekhim, the property and securities departments, capital construction, as well as departments of economic security of financial management were also removed from the enterprise.

From January 1, 2006 production activity OJSC "Verkhnekamskshina" by order of the Criminal Code of LLC "Tatneft-Neftekhim" No. 373-P dated December 28, 2005. transferred to a tolling scheme of work. By decision of the board of directors of Tatneft-Neftekhim LLC, Tatneft-Neftekhimsnab LLC was determined as the supplier of raw materials.

Tatneft-Neftehimsnab LLC provides the enterprise with raw materials in the amount of demand, purchases the main technological equipment and components, and since 2007 has been a customer for the development of new tires.

The functions of developing new tires, mastering new formulations and new materials are performed by Scientific and Technical Center KAMA LLC.

Trading House KAMA LLC performs the functions of selling products, as well as studying and expanding the sales market, forming an assortment range, determining a sales policy, and identifying potential consumers.

In 2006, 12 new tire sizes were developed, mastered and put into mass production. All diagonal obsolete radial tire sizes have been discontinued. Work continued to ensure the compliance of the quality management system with the requirements of the international standard ISO 9001.

The production of radial tires, or the "two-millionaire", whose team successfully coped with the tasks set, was put into full operation.

In record time, a building for a new rubber mixing shop was erected, equipment was purchased and its installation began. This workshop will produce products that are not inferior to imported analogues in terms of technical parameters and quality indicators.

In 2007, the total output of all tire factories in Russia amounted to 39 million tires. Having manufactured 12 million 414.9 thousand pieces of tires, Verkhnekamskshina retained the largest share in the industry - 32%.

Thus, the enterprise has surpassed the quantitative level of the "record" years of 1990 and 1991.

In 2006-2007, the company introduced and operates an environmental management system in accordance with the requirements of the international standard ISO 14001:2004, which was confirmed by an audit in June 2007.

Constantly participating in competitions for environmental safety and reducing the technogenic load on the environment, JSC "Verkhnekamskshina" has repeatedly become the winner. IN republican competition"Ecoleader" OJSC "Verkhnekamskshina" was awarded a diploma of the winner in the nomination "Work to reduce pollutants"

In the competition "Ecomir-2007" (Moscow), the enterprise was awarded the title of laureate of the 2nd degree in the nomination "Environmental Policy" for the successful implementation of the environmental management system in accordance with the requirements of the international standard ISO 14001:2004.

In February 2007, the Committee on Ecology, Natural Resources and Land Use of the State Council of the Republic of Tatarstan highly appreciated the work of JSC "Verkhnekamskshina" and decided to extend its experience in implementing an environmental management system to all industrial enterprises of the republic.

At the end of January 2008, a conference of the labor collective of the enterprise was held to adopt collective agreement for 2008. The tire production plan was approved in the amount of 12.3 million units, including 1.9 million Kama-Euro tires.

Work continues to improve the quality management system - by order CEO approved goals and objectives of the company in the field of quality.

On April 29, solemn meetings were held in the teams on the occasion of the 35th anniversary of the release of the first Verkhnekamsk autocamera.

Implementation of three investment programs strategic development tire production, financed by Tatneft, should help OJSC Verkhnekamskshina survive the crisis.

Today, tire manufacturers are most concerned about the problem of sales. The fall in sales began in 2008, although car factories, the main consumers of “shoes for wheels,” reduced production a few months ago.

The lack of demand for Verkhnekamsk tires is due to the fact that their the lineup hopelessly outdated. Inferior to modern imported analogues and new models. Therefore, the Mass Tire Plant (ZMSh) has developed several investment programs for the strategic development of production, designed for the period up to 2010, 2011 and 2013. In accordance, for example, with the first program, designed for 2008-2010 and being implemented today at the plant, in the tenth year, ZMSh should produce 2 million 800 thousand pieces of competitive car radial tires on the world market.

As part of the project, all the old equipment has already been dismantled at the plant and now an assembly unit of the Dutch company WMI for the production of light truck tires is being prepared for commissioning. Also, a line for the production of a hermetic layer of the Slovak company Konstrukta Industry was put into operation. At the end of December, the plant is expected to receive two assembly complexes for the production of radial passenger tires, and in February 2009 - a new ultra-modern tread unit for the production of passenger and light truck tires (now the foundations for its installation are being prepared).

Also in 2010, the plant will have to put into operation and master two assembly complexes and a line for the production of treads, which will soon solve the main problem - replication of Pirelli's technology at all production stages of ZMSh, engaged in the manufacture of passenger and light truck tires.

2.2 Analysis of the dynamics and cost structure of JSC "Verkhnekamskshina"

The cost-effectiveness of the enterprise is characterized primarily by the cost of production, which is the current costs of the enterprise for the production and sale of products, expressed in cash.

The cost of a unit of production allows you to make a decision on the structure of the production program, solve pricing issues, determine the profitability of various types of products, and ensure control of actual costs. Wherein great attention is given to the accounting and distribution of indirect costs between the types of products produced. However, there are unresolved issues in the process of calculating unit costs and, in particular, direct costs. This applies to a greater extent to large enterprises that have auxiliary production in their composition. The composition of costs included in the cost of production, their classification by elements and articles are determined by state standard, and calculation methods - by the enterprises themselves.

Analysis of production costs is carried out in several stages. Analysis of the cost of production usually begins with a study of the total amount of costs as a whole and for the main elements.

The study of the structure of production costs and its changes for the reporting period for individual cost elements, as well as the analysis of cost items of actually manufactured products is the main stage in an in-depth analysis of the cost and, for the same purpose, finding ways and sources to reduce costs and increase profits.

The grouping of costs by elements (table 1) is necessary in order to study the material intensity, energy intensity, labor intensity, capital intensity and establish the impact of technical progress on the cost structure. The cost structure is analyzed by the comparison method (plan-actual or base - reporting periods), they also determine specific gravity each cost group and identify deviations.

The analysis of the structure of production costs begins with determining the specific weight (in percent) of individual cost elements in the total cost and their changes over the reporting period (year).

As can be seen from the table, the costs of the enterprise in 2007 are higher than in 2008. The decrease in costs occurred for material costs by 5984.3 thousand rubles or 0.1%. For energy, an increase of 271,265.1 thousand rubles, or 5.2%, as well as labor costs, 241,844.5 thousand rubles, or 5.0%. The total cost may change due to the volume of output in the whole enterprise, its structure, the level of variable costs per unit of output and the amount of fixed costs for the entire output.

The cost structure makes it possible to determine the direction of cost reduction, and consequently, the reserves for profit growth.

Table 1 - Analysis of costs by economic elements of JSC "NKSH"

Cost elements	Amount, thousand rubles			Cost structure, %
Cost elements	2007	2008	Change	2007	2008	Change
Raw materials Excluding waste		34773,0	-5984,3	0,8	0,7	-0,1
Industrial services character	461900,3	671296,2	+209395,9	8,3	12,2	+3,9
Auxiliary materials	422558,6	378949,6	-43609	7,5	6,8	-0,7
Fuel	42945,4	44577,1	+1631,7	0,8	0,8	0
Energy	1285783,8	1557048,9	+271265,1	22,9	28,1	+5,2
Total material costs	2253945,4	2686644,8	+432699,4	40,3	48,6	+8,3
Labor costs	1638670,2	1880514,7	+241844,5	29,3	34,3	+5,0
UST	429113,9	489211,9	+60098	7,7	8,7	+1,0
Depreciation of fixed assets	199394,6	199935,4	+540,8	3,6	3,6	0
other expenses	1073505,9	269487,2	-804018,7	19,1	4,8	-14,3
	5594630,0	5525794,0	-68836	100	100

For a deeper study of the reasons for the change in the cost price, the actual level of costs per unit of production is analyzed with the planned and data of previous years in general and by cost item.

The analysis is carried out by the method of comparison - they allocate the share of each article to the total cost and determine the possibility of changing the cost of a unit of production due to changes in:

The volume of production;

The number and wage fund of the main workers;

By changing fixed costs.

For clarity of such an analysis, an analytical table 2 is used - grouping costs by purpose, i.e. according to the costing items, indicates where, for what purposes and in what amounts the resources were spent.

Table 2 - Analysis of the cost by cost items of JSC "Verkhnekamskshina" for 2007

Expenditures	Plan, rub.	Fact, rub.	Deviation, rub.	Plan, %	Fact, %	Deviation,
Expenditures	Plan, rub.	Fact, rub.	Deviation, rub.	Plan, %	Fact, %	%
Raw materials	352147,9	385115,4	+32967,5	6,3	6,9	-0,6
Fare	3393,0	4928,5	+1535,5	0	0	0
Labor costs	1580261,7	1618670,2	+38408,5	29,0	28,9	0,1
UST	415758,3	429113,9	+13355,6	7,1	7,8	-0,7
	1351028,0	1285783,8	-65244,2	25,2	22,9	+2,3
Depreciation of special equipment	70741,1	71299,8	+558,7	1,2	1,4	-0,2
Production costs	1656895	1712539,9	+55644,9	30,1	30,6	-0,5
Loss from marriage	0	5900,7	+5900,7	0	0,1	-0,1
General running costs	79691,0	81277,8	+1586,8	1,1	1,4	-0,3
Production cost	5350534	5594630	+24409,6	100	100

Analyzing the cost price according to the calculation items of Verkhnekamskshina OJSC in 2007, the following deviations were revealed: an increase in the share of depreciation indicates an increase in the technical level of the enterprise, an increase in labor productivity. The deviation of the planned indicator of production costs (30.1%) from the actual ones (30.6%) indicates a decrease in the share of this expense item, thereby increasing the cost of production.

To analyze the cost of production for 2008, we present the initial data in Table 3.

Table 3 - Analysis of the cost price by cost items of JSC "Verkhnekamskshina" for 2008

Expenditures	Plan, rub.	Fact, rub.	Deviation, rub.	Plan, %	Fact, %	Deviation,
Expenditures	Plan, rub.	Fact, rub.	Deviation, rub.	Plan, %	Fact, %	%
Raw materials	352627,5	315690,5	-36937	6,2	5,9	-0,3
Fare	3338,8	5781,0	+2442,2	0	0	0
Labor costs	1870882,1	1880514,7	+9632,6	32,9	34,4	+1,5
UST	485941,8	489211,9	+3270,1	8,6	8,9	+0,3
Energy for technological purposes	1582277,1	1557048,9	-25228,2	27,9	28,6	+0,7
Depreciation of special equipment	77807,9	91607,3	+13799,4	1,4	1,9	+0,5
Production costs	1220302	1093207,3	-127094,7	21,5	19,8	-1,7
Loss from marriage	0	6424,8	+6424,8	0	0,5	+0,5
General running costs	84797,5	86307,6	+1510,1	1,5	1,6	+0,1
Production cost	5677974,7	5525794	-152180,7	100	100

The company operates on a tolling system, i.e. the main raw materials and materials, finished products are not the property of the enterprise, the enterprise acts only as a processor of raw materials and materials and finished products. In the analysis of the cost price for costing items for OJSC "Verkhnekamskshina" in 2008, a general slight increase in cost price is visible. Labor costs have increased, and, as a result, the unified social tax has increased. Energy costs have increased. The planned figure is 27.9%, and actually used 28.6%. A significant share is occupied by the item "losses from marriage", an increase in costs by 0.5% significantly increases the cost of production.

In table 4, we present a report on the cost of commercial products.

Table 4 - Cost analysis by costing items for 2007-2008

Expenditures	2007		2008
Expenditures		Share in s/s (%)		Share in s/s (%)
Raw materials	385115,4	6,9	315690,5	5,9
	4928,5	0	5781,0	0
Energy for technological purposes	1285783,8	22,9	1557048,9	28,6
Labor costs	1618670,2	28,9	1880514,7	34,4
UST	429113,9	7,8	489211,9	8,9
Production costs	1712539,9	30,6	1093207,3	19,8
Depreciation of special equipment	71299,8	1,4	91607,3	1,9
General running costs	81277,8	1,4	86307,6	1,6
Loss from marriage	5900,7	0,1	6424,8	0,5
Production cost	5594630,0	100	5525794,0	100

The share of transport - procurement costs remained at the same level.

The share of energy costs increased in 2008 to 28.6% compared to 2007 22.9%, ie. by 5.7%. This suggests that the increase in energy tariffs was higher than the increase in other costs.

The share of wages increased from 28.9% in 2007 to 34.4% in 2008, which is a positive moment in social terms.

The increase in the cost of wear and tear of special equipment suggests that the increase in prices for equipment was higher than in other items. Losses from marriage in 0.4% of the cost increased.

Thus, for any industrial enterprise, the optimal solution is to develop measures to reduce losses from marriage, reduce fines. Economically justified planning, accounting and calculation of the cost of industrial products should be based on a system of technical and economic norms and standards for material, labor and monetary costs.

2.3 Estimating the cost of certain types of products

2.3.1 Analysis of dynamics and structure of costs by types of products

Analysis of the cost of products, works and services is extremely important. It allows you to find out the trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using financial and material opportunities and establish reserves for reducing production costs.

For planning and accounting, as well as for studying the structure of the cost of production, all costs for its production and sale are grouped according to economic cost elements and cost items. In case of element-by-element classification, expenses are grouped according to the nature of their formation, regardless of the intended purpose and place of their occurrence. The element-by-element grouping shows how many of these or those types of costs were incurred in the whole enterprise for a certain period, regardless of where they arose and for the production of which particular product they were used.

However, the classification of costs by economic elements does not allow to calculate the cost of individual types of products, to establish the amount of costs of specific structural divisions enterprises.

To solve these problems, the classification of costs according to costing items is used. A calculation item is a certain type of cost that forms the cost of both the entire product as a whole and its individual types. Grouping costs by calculation items allows you to determine the purpose of costs and their role, organize control over costs, identify the qualitative indicators of the economic activity of the enterprise (its individual divisions), establish in which areas it is necessary to look for ways to reduce production costs. On the basis of this grouping, an analytical accounting of production costs is built, and planned and actual costing of individual types of products is compiled. At manufacturing enterprises, this grouping of costs is the main one.

Cost analysis by cost items is carried out by comparing the costs for the reporting and previous period as a whole and for individual cost items. This makes it possible to establish for which items there was a decrease in costs, and for which there was an excess. Such an analysis allows us to outline the direction in which further exploration of reserves to reduce the cost of production at the enterprise should go.

From tables 5 and 6 it can be seen that in general there was an increase in the cost of 1000 pieces in 2008 compared to 2007.

Table 5 - Costs of prime cost for airport 10.00R20 I-281,U-4 by items for 2007-2008, in rubles

Expenditures	10.00R20 I-281, U-4
	2007		2008		Deviations
					Costs for
Raw material	0	0	0	0	0	0
Return waste	0	0	0	0	0	0
Transport and procurement costs	0	0	0	0	0	0
Material costs	0	0	0	0	0	0
	6742172	86102	5929907	98903	812265	-12801
UST	1725995	22042	1556622	25962	169373	-3920
Technological energy	13397140	171091	12347966	205947	1049174	-34856
Wear compensation	254088	3244	353061	5889	-98973	-2645
overhead costs	15764840	201328	15494305	258424	270535	-57096
General running costs	9479087	121054	8623487	143828	855600	-22774
Other OHS	277235	3540	246952	4119	30283	-579
	0	0	0	0	0	0
Production cost	47640561	608405	44552302	743071	3088259	-134666
Selling expenses	750860	9589	664760	11087	86100	-1498
Full cost	4839141	617994	45217062	754158	3174359	-136164

The increase in overhead costs is associated with an increase in costs for:

Growth of wages of key workers and engineers;

Rising prices for energy resources (heating, lighting, wastewater, service water);

For maintenance and overhaul of equipment.

Table 6 - Changes in the costs of prime cost for airport 9.00R20I-N 142BM, for 2007 - 2008, in rubles

Expenditures	9.00R20 I-N 142 BM
	2007		2008		Deviation
	Release costs	Cost per 1000 pcs.	Release costs	Cost per 1000 pcs.	Costs for	Cost per 1000 pcs.
Raw materials	0	0	0	0	0	0
Return waste	0	0	0	0	0	0
Transport and procurement costs	0	0	0	0	0	0
Total materials	0	0	0	0	0	0
OT costs for production workers	20065592	75038	8519293	86101	11546299	-11063
UST	5136790	19209	2236344	22603	2900446	-3394
Technological energy	37530178	140350	16609185	167871	20920993	-27521
Wear compensation	1491796	5578	601358	6076	890438	-498
overhead costs	46096264	172384	21938030	221731	24158234	-49347
General business expenses	28214681	105513	11998082	121266	16216599	-15753
Other OHS	810899	3032	345505	3492	465394	-460
Other operating expenses	0	0	0	0	0	0
Production cost	139346203	521107	62247796	629147	77098407	-108040
Selling expenses	2196229	8213	930050	9400	1266179	-1187
Full cost	141542432	529320	63177845	638547	78364587	-109227

The increase in labor costs for production workers by 114.86% in dynamics and, accordingly, the UST by 117.78% in dynamics in 2008 compared to 2007 is due to the growth of tariffs and salaries.

An increase in the cost of depreciation by 181.47% in dynamics indicates a decrease in the volume of output.

Table 7 - Changes in the cost of the cost of tires 10.00R20 I-281, U-4 for 2007 - 2008, in rubles

Expenditures	2007		2008		2008 by 2007	Deviation
Expenditures	Cost per 1000 pcs.	%	Cost per 1000 pcs.	%	In dynamics %	Cost per 1000 pcs.	%
Raw materials	0	0	0	0	0	0	0
Return waste	0	0	0	0	0	0	0
Transport and procurement costs	0	0	0	0	0	0	0
Material costs	0	0	0	0	0	0	0
OT costs for production workers	86102	13,9	98903	13,1	114,86	-12801	0,83
UST	22042	3,57	25962	3,4	117,78	-3920	0,17
Technological energy	171091	27,68	205947	27,3	120,37	-34856	0,38
Wear compensation	3245	0,53	5889	0,8	181,47	-2644	-0,27
overhead costs	201328	32,58	258424	34,3	128,35	-57096	-1,72
General running costs	121054	19,59	143206	19,0	118,29	-22152	0,59
Other OHS	3540	0,57	4741	0,6	133,92	-1201	-0,03
Other operating expenses	0	0	0	0	0	0	0,00
Production cost	608405	98,45	743071	98,5	122,13	-134666	-0,05
Selling expenses	9589	1,55	11087	1,5	115,62	-1498	0,05
Full cost	617994	100	754158	100	122,03	-136164	-

Selling expenses also increased by 115.62% in dynamics. The increase in this cost item indicates that advertising costs have been included in the costs of the processor.

In 2008, there was also an increase in general business expenses by 22,152 rubles compared to 2007.

Figure 1 - The cost structure of the cost of a / p 10.00R20 I-281 U-4 for 2007-2008

Now let's compare the change in the cost of production costs for tires 9.00R20 I-N142BM for 2007-2008.

Table 8 shows that in general there was an increase in the cost of 1000 pieces in 2008 compared to 2007 by 120.63% in dynamics.

The increase in the cost of wages for production workers by 114.74% in dynamics and, accordingly, the UST by 117.66% in dynamics in 2008 compared to 2007 is associated with an increase in tariffs and salaries.

If in 2007 the cost of technological energy accounted for 26.52% of the cost of production, then in 2008 they already amounted to 26.28% of the cost. This is due to rising energy prices.

A 108.94% decrease in depreciation expenses in dynamics indicates an increase in the volume of output.

Selling expenses also increased by 114.45% in dynamics. The increase in this cost item indicates that advertising costs have been included in the costs of the processor.

In 2008, there was also an increase in general business expenses by 15,753 rubles compared to 2007.

Table 8 - Changes in cost costs for tires 9.00 R20 I-N 142BM for 2007 - 2008, in rubles

Expenditures	2007		2008		2008 by 2007	Deviation
Expenditures	Cost per 1000 pcs.	%	Cost per 1000 pcs.	%	In dynamics %	Cost per 1000 pcs.	%
Raw materials	0	0	0	0	0	0	0
Return waste	0	0	0	0	0	0	0
Transport and procurement costs	0	0	0	0	0	0	0
Material costs	0	0	0	0	0	0	0
OT costs for production workers	75038	14,18	86106	13,48	114,74	+11068	0,7
UST	19209	3,63	22603	3,53	117,66	+3394	0,1
Technological energy	140350	26,52	167871	26,28	119,60	+27521	0,24
Wear compensation	5579	1,05	6078	0,95	108,94	+499	0,1
overhead costs	172384	32,57	221731	34,72	128,62	+49347	-2,15
General running costs	105513	19,93	121266	18,99	114,92	+15753	0,94
Other OHS	3032	0,57	3492	0,54	115,17	+460	0,03
Other operating expenses	0	0	0	0	0	0	0,00
Production cost	521107	98,45	629147	98,52	120,73	+108040	-0,07
Selling expenses	8213	1,55	9400	1,48	114,45	+1187	0,07
Full cost	529320	100	638547	100	120,63	+109227	-

Figure 2 clearly shows the cost structure of the prime cost of a / p 9.00R20 I-N142 BM for 2007-2008.

Figure 2 - The cost structure of the cost of a / p 9.00R20 I-N142 BM for 2007-2008

2.3.2 Cost analysis for 1 ruble of marketable products

The cost per ruble of marketable output is a very important generalizing indicator of the cost of production, characterizing the level of cost intensity of products in the whole enterprise. Firstly, it is universal, since it can be calculated in any industry, and, secondly, it clearly shows a direct relationship between cost and profit. This indicator is calculated by the ratio of the total cost of production and sales of products in current prices. If the level is below one, production is profitable, if the level is above one, it is unprofitable.

Reducing costs per 1 ruble of marketable output characterizes the success of the enterprise in introducing new technology, increasing labor productivity, observing the savings regime in spending material, labor and financial resources, identifying and using internal reserves.

Table 9 - Data on two types of a / p for 2007-2008. for factor analysis of costs per 1 ruble of marketable products

Indicators	10.00R20I-281, U-4		9.00R20I-N 142BM
Indicators	2007	2008	2007	2008
Tire output (thousand pieces)	78,304	59,935	267,404	238,021
Production cost (thousand rubles)	617,994	743,071	529,320	629,147
Product price (rub.)	685,97	754,158	587,54	638,547
Cost per rub. TP	90,09	98,52	90,09	98,52

Costs per 1 ruble show the cost of one ruble of impersonal products and are determined by dividing the total cost of manufactured products by the cost of these products in wholesale prices. The formula for calculating this indicator is as follows:

Z 1r1 \u003d (VTP 1 x C / C 1) / (VTP 1 x C 1), (1)

where VTP 1 is the volume of output of the i-th period of production in physical units

C / C 1 - cost of a unit of production of the i-th period

P 1 - the price of products of the i-th period

Let's determine the change in costs per 1 ruble of manufactured products for the tire 10.00R20I-281, U-4:

Z 1r 07 \u003d (VTP 07 x S / S 07) / (VTP 07 x C 07) \u003d (78.304 x 617.994) / (78.304 x 685.97) \u003d 90.09

Z 1r conditional 1 \u003d (VTP 08 x S / S 07) / (VTP 08 x C 07) \u003d (59.935 x 617.994) / (59.935 x 685.97) \u003d 90.09

W 1 channel 2 \u003d (VTP 08 x S / S 08) / (VTP 08 x C 07) \u003d (59.935 x 743.071) / (59.935 x 685.970) \u003d 108.32

Z 1r 08 \u003d (VTP 08 x S / S 08) / (VTP 08 x C 08) \u003d (59.935 x 743.071) / (59.935 x 754.158) \u003d 98.52

The total change in costs per 1 ruble of marketable products is:

Changes in the volume of TP

Cost changes

∆ Z 1r s / s \u003d Z 1r conv 2 - Z 1r conv 1 \u003d 108.32 - 90.09 \u003d +18.23

Price changes

∆ Z 1r C \u003d Z 1r 08 - Z 1r conditional 2 \u003d 98.52 - 108.32 \u003d -9.8

As can be seen from the calculations, the cost of 1 ruble of marketable products 10.00R20I-281, U-4 in 2008 is 98.52 kopecks. for 2007 - 90.09 kopecks. and its level is below one, that is, the production of tires 10.00R20I-281, U-4 tends to decrease and is cost-effective.

Let's determine the change in costs per 1 ruble of manufactured products for the tire 9.00R20I-N 142BM for 2007 and 2008

Z 1r 07 \u003d (VTP 07 x S / S 07) / (VTP 07 x C 07) \u003d (267.404 x 529.320) / (267.404 x 587.540) \u003d 90.09

Z 1 channel 1 \u003d (VTP 08 x S / S 07) / (VTP 08 x C 07) \u003d (238.021 x 529.320) / (238.021 x 587.54) \u003d 90.09

Z 1 channel 2 \u003d (VTP 08 x S / S 08) / (VTP 08 x C 07) \u003d (238.021 x 629.147) / (238.021 x 587.54) \u003d 107.08

Z 1r 08 \u003d (VTP 08 x S / S 08) / (VTP 08 x C 08) \u003d (238.021 x 629.147) / (238.021 x 638.547) \u003d 98.52

The total change in the cost of 1 ruble of marketable products is:

∆ Z 1r total \u003d Z 1r 08 - Z 1r 07 \u003d 98.52-90.09 \u003d +8.43

This happened due to the influence of the following factors:

Changes in the volume of TP

∆ Z 1r V = Z 1r conditional 1 - Z 1r 07 = 90.09-90.09 = 0

Cost changes

∆ Z 1r s / s \u003d Z 1r condition 2 - Z 1r condition 1 \u003d 107.08-90.09 \u003d +16.99

Price changes

∆ Z 1r C \u003d Z 1r 08 - Z 1r conditional 2 \u003d 98.52 - 107.08 \u003d - 8.56

The cost of 1 ruble of marketable products 9.00R20I-N 142BM for 2008 is 98.52 kopecks. for 2007 - 90.09 kopecks. and its level is below one, that is, the production of the tire 9.00R20I-N 142BM is cost-effective.

Thus, conducting a cost analysis for the production of products is an important way to find ways to reduce costs and increase profits. Cost analysis is carried out for the enterprise as a whole by comparing the plan with the fact, studying the dynamics of costs over the years.

For a more in-depth analysis, cost analysis by product is used. According to the results of the analysis of the cost of production of OJSC "Verkhnekamskshina" for 2007 and 2008, it can be concluded that with a general increase in the cost in 2008 relative to 2007, the costs of energy costs, wages, wear and tear of special equipment grew at a higher rate.

The reduction of these costs is a positive factor, indicating that the enterprise has taken measures to optimize costs and improve product quality.

Thus, the analysis for two tires shows that these tires are profitable, in addition, from the analysis of the dynamics it can be seen that the cost of 1 ruble of marketable products in 2007 was lower than in 2008.

3 Optimization of the cost structure of products of an industrial enterprise

3.1 Optimization of accounting for the cost of production at domestic enterprises using foreign methods for calculating the cost

In this paper, the following systems are proposed for consideration:

– Absorption costing;

– ABC system (Activity-based Costing);

– Direct-costing System.

– Controlling

Absorption costing. The absorption costing system is designed to calculate total costs. It involves the distribution of all costs between sold products and product balances. At the same time, expenses are divided depending on their functional role into production, realized and administrative.

including fixed production costs

The absorption costing method has several options, Comparative characteristics which are presented in table 10.

Table 10 - Comparison of absorption costing options

Expenditures	Actual absorption costing	Normal absorption costing	Standard absorption costing
Basic materials		Actual consumption ´ Actual price	Costs at rate ´ actual output ´ standard price
Wage		Actual Spent ´ Actual Quote	Consumption at rate ´ actual output ´ normal rate
ODA variables
Permanent ODA	Actual consumption ´ Actual ODA ratio	Actual consumption ´ planned ODA ratio	Consumption by rate ´ actual output ´ planned ODA coefficient

Under the standard variant of absorption costing, the main production includes the costs that should be attributed to the product, and not those that actually occurred.

In normal costing, the ODA allocation factor is multiplied by the actual volume. With standard costing, the ODA budget coefficient is multiplied by the standard, calculated as the product of the actual volume and the norm, for example, labor costs. Normal costing only collects data on actual labor costs. Standard costing generates both actual and normative data.

The costing standard is similar to the domestic system of regulatory accounting and allows you to take into account costs with the allocation of relations from the norms, indicating their causes.

ABC system (Activity-Based Costing). IN common system cost management, an important place is occupied by the system of cost accounting, based on activity, or costing based on activity.

The essence of this approach is as follows:

An effective way to reduce costs is to manage resource-consuming activities with the help of its stimuli (reasons). Cost management must provide real cost savings by reducing non-value-added activities and improving value-adding activities, i.e. adding value to the product.

Briefly, the methodology of the ABC system can be defined as follows:

–determination of the main activities of the enterprise: main (fund-intensive, labor-intensive) and auxiliary (orders of materials, their receipt, processing, administrative expenses, etc.);

– determination of cost factors for specific types of activities (for example, if planned production costs are collected by series of constituent elements of any installation, then the main factor influencing will be the number of these series);

– creation of responsibility centers for each type of activity;

transferring costs from activities to creating products. Demand for products is taken as the distribution base. As a measure of the process, cost factors that influence a particular type of activity act here.

The costing method for operations is usually analyzed in terms of such parameters as: inventory valuation, decision making, control.

The main feature of the ABC system is the allocation of costs attributable to the production of a unit of production, batches of products, general production costs and general business expenses.

This method has a number of advantages:

- it allows you to analyze in detail overhead costs, which is of great importance for management;

- makes it possible to more accurately determine the cost of unused capacity for their periodic write-off to the profit and loss account; the cost of a unit of production, estimated using this method, is the best financial estimate of consumed resources, as it takes into account complex alternative ways identifying links between products and resource use;

- allows you to indirectly assess the level of labor productivity - the deviation from the amount of resources consumed, and therefore, from the release or comparison of the actual level of cost distribution with the volume that could be possible with real provision of resources;

- not only delivers new information about costs, but also generates a number of indicators of a non-financial nature, mainly measuring the volume of production and determining the production capacity of the enterprise;

– the costs of individual operations and the number of cost allocation objects represent individual performance measures; taken together, they can provide cost sharing ratios that can serve as a measure of the performance of each activity, control by management;

The introduction of the ABC system into the domestic practice of economic analysis of work would provide a reliable calculation of the cost of specific products, which would significantly increase the objectivity of assessing the profitability of products.

Direct costing system. In foreign theory and practice of accounting and analysis, the most accurate is currently considered to be the calculation, which includes only the costs directly related to the release of this product, and not the calculation, which, after numerous calculations and distributions, includes all types of expenses of the enterprise.

Therefore, in order to improve the methodology for making managerial decisions, accounting for variable costs (direct costing) was developed.

Under the direct costing system, a limited cost is determined, which includes only the sum of variable costs. To assess and analyze the effectiveness of the enterprise, this indicator is compared with the revenue for the period and the marginal profit for the reporting period is determined (gross profit, coverage amount). The net profit of the enterprise is the difference between the amount received and the amount of fixed costs that are not distributed among the products, but are written off as a total amount to the financial results of the reporting period (one-stage accounting for coverage amounts).

Revenues from sales

Variable manufacturing costs

Variable management and marketing costs

Marginal profit by cost carriers

fixed costs

Net result for the reporting period (profit)

Distributed by cost carriers.

The block of fixed costs can be divided into a number of segments:

- the place of origin of costs;

- the total number of manufactured products of a particular type;

- a group of products;

- responsibility center;

- the company as a whole.

An important advantage of the direct costing system is the possibility of a detailed and qualitative analysis of the relationship between production volume, cost, marginal income and profit.

In a market economy, direct costing provides information about the possibility of using dumping in the competition - selling goods at deliberately low prices, which is associated with the establishment of a lower price limit. This technique is used during periods of temporary reduction in demand for products to conquer markets.

Thanks to direct costing, the analytical capabilities of accounting are expanding, and there is a process of close integration of accounting and analysis.

Despite all the advantages that the described system gives to the "creators" and users of information, the organization of production accounting and analysis according to the "direct costing" system is associated with a number of problems that arise from the features inherent in this system, in particular:

- there are difficulties in dividing costs into fixed and variable, since there are not so many purely fixed or purely variable costs;

- "direct costing" does not answer the questions, what is the total cost of the product, therefore, additional allocation of semi-fixed costs is required when it is necessary to know the total cost of the finished product.

These problems require an additional solution, which, in principle, leads to the complication and cost of accounting and analytical procedures.

Thus, this system allows you to analyze the costs and results of activities, makes it possible to manage the amount of profit, which is the most important indicator of the activities of enterprises in a market economy, requires a deliberate and balanced approach to use.

Controlling. Further development of the theory and practice of cost management and ensuring the profitable activities of enterprises led to the formation in the 1970s. controlling as a holistic concept economic management an enterprise that guides managers to identify all the chances and risks that are associated with making a profit.

Controlling is based on the principles of direct costing, but may also include elements of the "standard-cost" system and similar ones. It is wider than the two named systems, more diverse in purpose, functions, methods of planning, accounting and analysis, the degree of use of information.

Controlling is not limited to cost control (the main function of the "standard-cost" system) and the profitability of the production and sale of products ("direct costing") - it also ensures the achievement of the goal set by the enterprise (as a rule, maximum profit, although in certain periods there may be other landmarks are also chosen, for example, the conquest of the market, the elimination of a competitor).

Controlling often performs functions internal control at the enterprise, maintaining the efficiency of the departments and the organization as a whole. Unlike an audit, it is focused on the current results of activities and is not associated with documentary verification, the need to go to the places where business acts and operations were performed.

A specific instrument of controlling is the amount of coverage, which shows what part of the proceeds from the sale of products (works, services) at market prices remains with the enterprise after subtracting direct variable costs for the production of products, performance of work and provision of services from it.

The amount of coverage includes fixed costs of the enterprise and profit. Fixed (conditionally fixed) costs are generally known. They include general production, general business and selling expenses. They can be easily determined by products (works, services) and production units, since they are most often calculated as a percentage of the basic wages of production workers.

By subtracting fixed (overhead) costs from the amount of coverage calculated for a specific product, we quickly receive profit from the production and sale of this product. Thus, without performing time-consuming accounting operations and calculations, we are able to evaluate the contribution that each product or production unit makes to cover fixed costs and generate profits for the enterprise.

Different products, product groups, or business units of an enterprise make a retail contribution to the enterprise's coverage. In view of the foregoing, this ideal indicator, expressed as a percentage, is an important criterion in the planning of production and marketing of products in order to achieve maximum economic result enterprises - profits.

There are two levels of controlling - strategic and operational.

Strategic controlling is aimed at creating the potential for success, i.e. ensuring the long-term existence of the enterprise. Its main task is to monitor the degree of adaptation of the enterprise to the environment, i.e. identification of the expediency of continuing the planned strategic activities during the period of implementation of the strategic plan.

Operational controlling is aimed at achieving the planned level of income (profit). Its main task is to assess the economic efficiency of production processes, identify bottlenecks that cause the expected (actual) profit to deviate from the planned one.

Controlling has specific tools, i.e. an interconnected set of methods for obtaining, processing, aggregating, analyzing, presenting and using various economic information.

The controller combines many functions of economic and production services, links and coordinates them in terms of obtaining the planned income. The controller is an internal adviser to the leaders of the enterprise. He can act effectively only by being on highest level management, because the mistakes made by the highest level, in most cases, cannot be compensated for by subsequent levels.

3.2 The main directions for reducing the cost of production of JSC "Verkhnekamskshina"

The activity of any organization, both newly created and already functioning, is aimed at maximizing profits. The main limitations for achieving this goal are the demand for manufactured products and the costs of producing and selling these products. Influencing the magnitude of demand is not an easy task for the manufacturer, which cannot be solved in a fairly short time. But the reduction in costs, which are still the most an important factor, affecting the amount of profit - this is what both a small producer and a large holding are striving for.

The reserve for reducing production costs is understood as the amount by which one and (or) several components of production costs can be reduced in order to reduce the level of costs per 1 ruble of manufactured products and at the same time increase the efficiency of the production and economic activities of the enterprise.

In the Russian Federation, a situation has arisen where the level of management in industry does not meet the requirements of the modern economy. However, this does not mean that domestic enterprises have exhausted all the reserves for improving the efficiency of economic activity. With the development of scientific and technological progress, more and more new types of raw materials and materials, new types of machinery and equipment, new technologies, more advanced forms of labor organization appear, allowing to reduce material consumption, labor intensity of products and services, accelerate the turnover of funds, increase profitability and other business performance indicators. those. sources of reserves are inexhaustible. The problem lies in the lack of appropriate mechanisms for the analysis and evaluation of reserves.

Accounting for the volume of production and production costs is the most important area of accounting in the management system, which has a direct impact on the continuous improvement of the technical level of production and its efficiency.

Reducing the cost of production is of great importance for the enterprise, as it is one of the decisive sources of increasing savings for the purpose of expanding production and improving the well-being of staff. This implies the importance of the role that belongs to accounting and costing in the process of managing the cost of an enterprise.

Before considering the main directions of cost savings, it is necessary to make one significant remark. The fact is that the very activity of the enterprise to ensure cost savings in the vast majority of cases requires labor, capital and finance. Cost-saving costs are then effective when the increase in the beneficial effect (in a wide variety of forms) exceeds the costs of providing savings.

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

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. Labor productivity, i.e. its effectiveness and efficiency is measured by labor intensity (time to produce a unit of output) and output (the amount of products produced in a certain period of time). 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.

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 economy regime 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 costs.

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 production in the whole enterprise has a significant effect.

The enterprise has the ability to influence the value of the cost of material resources, starting from these procurements. 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

The supplier's choice of materials affects the cost of production. It is important to ensure the flow of materials from such suppliers, which are located at a short distance from the enterprise, as well as to transport goods by the cheapest means 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, without reducing the quality of the product.

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.

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

Tatneft launched a plant for the production of solid steel tires. The successful promotion of petrochemical projects in Tatarstan is explained by good relations with the federal center. State banks willingly finance republican projects and help local enterprises. The oil company Tatneft managed to put into operation a plant for the production of tires with an all-metal cord design. The republic hopes that the Tatar perseverance and technologies of the German concern Continental will make it possible to get ahead of other players in the tire market's exit from the crisis. A plant for the production of tires of solid steel cord construction (SMC) for trucks and buses worth 17 billion rubles in Verkhnekamsk was built in just over two years. And the reason for this, probably, was three circumstances. First, Tatneft-owned NKSH is one of the two largest players in the Russian tire market, sharing the palm in terms of tire production with the subsidiary of the federal petrochemical holding SIBUR, Sibur-Russian Tires (both players have approximately 16% of the market in monetary terms). NKSH traditionally worked in two directions - export and supply of its products to Russian car assembly plants, including the nearby KamAZ. However, several years ago, raising the competitiveness of their products, Kama auto builders switched to buying tires in Omsk - at the Sibur-Russian Tires plants. TN decided to retaliate. “With the opening of a new production facility, Verkhnekamskshina again becomes the main supplier of KamAZ,” Tatarstan President Mintimer Shaimiev remarked with satisfaction on this occasion at the opening of the new plant.

All-steel tires are made using steel cord in the carcass and breaker, which makes it possible to increase their mileage up to half a million kilometers, increase the carrying capacity of vehicles by 8% and provide 10–15% fuel savings. Therefore, since 2005 Russian market SMK-tire grew annually by 50%, and almost all domestic players sought to keep up with this demand. Due to the crisis, according to SRS specialists, the annual capacity of the domestic truck tire market fell from 7.2 million to 5.6 million. However, the share of all-steel tires in this volume not only remained (20%), but also increased in monetary terms. expression by 1%. This means that the crisis is a crisis, but carriers do not want to switch to cheaper, but lower quality tires. The shares of foreign manufacturers - Bridgestone and Belshina - even increased during this time in our market by two and four percent, respectively. This process is unlikely to stop, and this demand can only be met by growing imports or building production facilities in Russia. According to experts: “The world tire leaders - GoodYear, Yokohama, BridgeStone, Pirelli, Continental - have no capacities in Russia. On the other hand, they have capacities in Eastern Europe - Romania, Poland, Slovakia. From there they import their tires to us. And if these companies have not taken any concrete steps in the form of design and survey work, preparing construction sites for new factories in our country in the context of economic growth, then it is extremely doubtful that these steps will be taken now, when the tire market is just recovering from the bottom. which he touched this spring." Thus, by opening its SMC plant now, Tatneft occupies this niche in the market in advance. According to the forecasts of Tatarstan tire manufacturers, already in next year the demand for solid steel cord tires in Russia will reach 1.7 million units per year, thus exceeding the pre-crisis level. Moreover, Tatarstan petrochemists have something to present to the market - the know-how of the tire concern Continental will be used in the production of Verkhnekamsk all-steel tires, which includes all specifications for 11 tire sizes and rubber mixture formulations. Rubber mixers for the new plant will be supplied by the German company Krupp. The German company Zeppelin was involved in the transportation systems for carbon black, the supply and weighing of silica and chemicals. The Italian company Prodicon undertook the production of the scalloped installation. The German company Siemens supplied production control systems, the Italian company Comerio - a steel cord rubberizing line, the German company Fisher - its cutting.

“The most important thing is to ensure the quality is the same as at other Continental plants,” said Bernd Günther, vice president of the Continental concern. According to him, the first trial batch of off-take products (production under the customer's brand) will be ordered in Verkhnekamsk in March 2010. After testing the tires, the concern will decide whether it will place an order at the new plant, which may amount to 200-250 thousand tires under the Continental brand per year. Now the first phase of the plant is designed to produce 600,000 tires per year, and by the end of 2011 Tatneft expects to double its output. The launch of a plant for the production of truck tires using SMC technology will allow Tatneft to receive additional cash flow to speed up the construction of its refinery complex.

The decision to create it was made in the summer of 2005, a year later it received federal status, and in 2007 construction began. The main investor of the project is Tatneft, 16.5 billion rubles are allocated through the Federal Budget Investment Fund.

The initial plans for the creation of the Verkhnekamsk complex assumed that first an oil refinery with a capacity of 7 million tons per year would be launched, in parallel with it, a petrochemical plant, and then another refinery with a capacity of also 7 million tons, for processing sour oil. However, this summer the president of Tatarstan, Mintimer Shaimiev, told journalists that the timing of the launch of petrochemical complexes in Verkhnekamsk is being shifted to a later time in favor of primary oil refining. “In fact, we are adding processing of another 7 million tons of oil to the project and canceling the rest for some time - petrochemistry, aromatics of hydrocarbons and others,” the head of the republic said.

To speed up the construction of this complex, a year ago Tatneft attracted a syndicated loan of $2 billion and announced that it would borrow another $1.5 billion. According to the analyst of IK "Finam" Alexander Eremin, if oil company attracted a syndicated loan for an additional $1.5 billion this spring and summer, it could launch the first phase of the refinery as early as this December. But a loan agreement for this amount with a syndicate of international and Russian banks (including WestLB, Unicredit / HVB, RBS, Gazprombank, Nordea, Bank of Moscow, BNP Paribas, VTB, Europe, Societe Generale, ING, HELABA, AKBANK) was signed only a month ago. “This is a unique project throughout the country, and the signing of the document in a crisis is a significant event. The project will be successfully implemented. We have organized the entire construction technology. All the scheduled dates and schedules are real and realizable,” Tatarstan Prime Minister Rustam Minnikhanov said at the signing ceremony of the loan agreement and confirmed that in 2010 the complex will receive the first oil for refining (at the end of September, as it was said at the Tatneft Board of Directors, the readiness of the first stage of the complex was 57%).

In November, Prime Minister Vladimir Putin, holding a meeting in Tatarstan on the development of domestic chemistry and petrochemistry, with a wave of his hand resolved a long-term dispute between Gazprom and one of the leading Volga chemical enterprises, Kazanorgsintez (KOS, controlled by the Tatarstan group of companies TAIF ). The gas monopolist was instructed to stop imposing on KOS a tolling scheme, which is unprofitable for Tatarstan petrochemists, of supplying Gazprom's raw materials - ethane, to the enterprise, and in general to behave more modestly, since "it is necessary to stop the abuse of a monopoly position in the industry." At the suggestion of the prime minister, the “issue price” was also determined for the long-term conflicting parties within the framework of the sale and purchase agreement.

And since KOS has been in an extremely difficult financial condition since the beginning of spring 2009 (it owes about one billion dollars to its creditors), it will also be given a loan by Sberbank for an amount comparable to debts for their refinancing and state guarantees will be provided for an unprecedented amount for the industry - up to 15 billion rubles. The Federal Investment Fund also regularly finances its part of the construction of the oil refinery complex in Verkhnekamsk. Obviously, this kind of patronage will allow Tatarstan chemists and petrochemists to recover from the crisis faster than others and complete the investment projects that have been started in a short time. .

On December 2, OAO Tatneft launched a plant for 1.2 million solid steel cord tires using the technology of the German concern Continental. March 4, 2010 LLC "Kama-Yug" - purchased the first batch of all-steel tires Kama, which have already been tested by direct consumers and received excellent reviews, as stated in the press service of the company.

"Kama-Yug" is a subsidiary of "Trading House "Kama" and the exclusive dealer of "TD" Kama "in the Rostov region, Krasnodar Territory, Stavropol Territory, Republics North Caucasus, Belgorod and Voronezh regions.

The management of the Kama-Yug company believes that in a year and a half the market share of Kama SSC tires will be 10%, and in the future in 3 years it will be already 30-35%.

Thus, the application of the above measures at the enterprise will significantly reduce costs and improve the financial and economic performance of the enterprise.

Conclusion

This thesis shows the importance and necessity of applying cost analysis in the activities of the enterprise. The current state of analysis can be characterized as a fairly well-developed theoretical science. A number of techniques are used in production management at different levels.

The most important indicator characterizing the work of an industrial enterprise is the cost of production. The financial results of the enterprise, the rate of expanded reproduction, the financial condition of economic entities depend on its level.

OJSC "Verkhnekamskshina" is one of the largest Russian enterprises tire industry. It successfully puts into practice the accumulated vast theoretical and practical experience in improving and selling products. In 2007, the joint-stock company managed to fulfill its goals and objectives. In 2008 JSC "Verkhnekamskshina" produced commercial products for the total amount of 7.3 billion rubles, which is 15.1% higher than in 2007. The volume of production in natural terms amounted to 11,877 thousand tires. This was largely facilitated by the fact that our strategic investor (JSC Tatneft) acquired a number of Russian enterprises that produce raw materials for the tire industry. One of the promising areas of activity of factories joint-stock company"Verkhnekamskshina" is the development and development of the production of solid steel cord tires. This is due to the increased demand for technical specifications buses and trucks.

OJSC "Verkhnekamskshina" is the largest enterprise among Russian tire factories in terms of production capacity, volume and range of products.

The recognition of Verkhnekamskshina OJSC by domestic and foreign consumers is confirmed by Russian and international awards for product quality.

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

In order to simplify the calculations and to systematize the data, all costs of the enterprise are classified. Moreover, this classification is universal for all industrial enterprises; only some articles may change depending on the specialization of the enterprise.

For factorial analysis of the cost of production, special indicators are used that allow you to calculate and analyze the costs of the enterprise for the entire volume of marketable products produced, the costs of producing a particular type of product, as well as the costs of the enterprise for each ruble of revenue.

The most important point in the study of such an indicator as the cost is the consideration of the factors affecting the indicator and the identification of the main directions for reducing the cost. Getting the greatest effect at the lowest cost, increasing savings, saving labor, material and financial resources depends on how the enterprise solves this issue. The cost price reflects a large part of the cost of products and depends on changes in the conditions of production and sale of products. Therefore, technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, organization of production, in the structure and quality of products, and on the magnitude of the costs of its production. It follows that the identification of reserves to reduce costs should be based on a comprehensive technical and economic analysis of the enterprise: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor, economic relations; as well as all components of the cost.

The development of domestic production accounting and analysis, bringing it closer to international standards, suggests studying and analyzing the experience of organizing costing and cost analysis in countries with developed market economies.

In this paper, the following systems are proposed for consideration: Absorption costing; ABC system (Activity-based Costing);

Direct-costing (Direct-costingSystem); Controlling.

When deciding which method of accounting and costing should be used, it should be remembered that there are no universal options. For some cases, "absorption-costing" is better, and for others, "direct-costing" or controlling. Therefore, it is impossible to say unequivocally which method is better. However, as we have shown in this work, in some situations "direct-costing" has a number of advantages. Since it determines the cost only by variable costs, and deducts fixed costs from the profit of the period in which they were produced, when using it, there are no inconsistencies between the true profit of the enterprise and the calculations set out on paper. Therefore, after analyzing all the examples, we can advise using “direct-costing” in production, where there are many workshops or departments, where a wide range of products is produced, which also often changes, where there are no constant output volumes, and where they use warehousing of products unsold in a given period . If this enterprise, moreover, is not fully loaded with production capacities, and it faces a dilemma, whether to produce it itself or buy some of the components necessary for further production, and it also faces a number of limiting factors, taking into account which it is necessary to form an assortment, then in this case "direct-costing" is simply necessary.

Analysis of the cost of products, works, services is extremely important. It allows you to find out the trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using the opportunities and establish reserves for reducing the cost of production. Systematic cost reduction ensures not only the growth of the enterprise's profit, but also provides the state with additional funds, both for further development social production, and to improve the material well-being of workers.

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Optimization of costs for the production of enterprise products. Optimization of the structure of the cost of production of an industrial enterprise. Dealing with debt

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