Factors affecting the cost of production. Change in the cost of production depending on the action of various factors of production

Production cost estimates

The cost estimate is a summary plan of all expenses of the enterprise for the forthcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activities, levels of enterprise management and other areas of costs. The estimate includes the costs of the main and auxiliary production associated with the manufacture and sale of products, goods and services, as well as the maintenance of administrative and managerial personnel, the performance of various works and services, including those not included in the main production activities of the enterprise. Planning of types of costs is carried out in monetary terms for production programs, goals and objectives, selected economic resources and technological means of their implementation provided for in annual projects. All plan tasks and indicators are specified at the enterprise in the corresponding estimates, including the cost estimate of costs and benefits. For example, an estimate of costs is drawn up as a plan of the expected costs for various types of work performed and the resources used. An estimate of prospective income sets the planned cash receipts and expenses for the coming period. The cost estimate for the production of products shows the planned levels material stocks, production volumes, the cost of various types of resources, etc. The summary estimate shows all costs and results for the main sections of the annual plan for the socio-economic development of the enterprise.

For any organization, the quality of decisions made regarding cost management is a guarantee of its effective work. The cost of production is a complex concept, and it depends on the influence of a large number of different factors. All factors, firstly, can be divided into two main categories: external origin, i.e. outside the given enterprise, and internal order. TO external factors include: changes in prices for materials, semi-finished products, fuel, tools and other values received by the enterprise for the needs of production; changes in the established size of the minimum wage, as well as all kinds of compulsory contributions, deductions and charges. The main internal factors are a decrease in the labor intensity of manufacturing products, an increase in labor productivity, a decrease in the material consumption of manufactured products, the elimination of losses from rejects, etc.

Secondly, the most important technical and economic factors affecting the level of production costs can be divided into four groups: factors determined by the technical level of production; factors determined by the level of organization of production, labor and management; factors associated with changes in the volume and range of products; national economic factors.

The first group of factors takes into account the influence of scientific and technological progress on reducing the cost of production through the introduction of new equipment, technology and modern resource-saving equipment, mechanization and automation of production processes, improving the design and technical characteristics of manufactured products. A decrease in the consumption rates of materials and an increase in labor productivity achieved as a result of technical progress, allows you to reduce the cost price by reducing the cost of materials and wages with deductions from it.

The second group of factors affects the reduction of production costs by improving methods of organizing production and labor, better use of working time, reducing the technological cycle of production and sales of products, improving production management, reducing management costs on this basis, etc. When assessing the influence of factors in this group the results of reduced downtime and lost working time should be considered. The same group of factors includes the improvement in the use of fixed assets, leading to a decrease in depreciation costs.

The third group of factors takes into account the impact of changes in the volume and range of products on the cost. So, an increase in production for the same production areas and equipment leads to a decrease in production costs by reducing the proportion of fixed costs.

The fourth group of factors determines the impact on the cost price of changes in prices, tariff rates, transport tariffs, tax rates, inflation, interest rates on bank loans and others. Factors of the fourth group are external in relation to an industrial enterprise.

The degree of influence on the level and structure of production costs is different for each group of factors. For example, with an increase in the volume of production to a certain limit, a decrease in the cost price is achieved by reducing the share of fixed costs per unit of production, as well as by increasing labor productivity as a result of improving skills in work. An increase in the technical level of production has a significant impact on reducing production costs as a result of the introduction of advanced technology and production technology, modernization and replacement of obsolete equipment, mechanization and automation of production processes.

Factors affecting the cost of production can be classified according to several criteria.

To technological - a change in the range of products; the duration of the production cycle; improving the use and application of new types of raw materials and materials, the use of economical substitutes and the full use of waste in production; improvement of product technology, reduction of its material consumption and labor intensity.

2. Planned and sudden factors are distinguished according to the time of occurrence. The enterprise can plan the following activities - commissioning and development of new workshops; preparation and development of new types of products and new technological processes; optimal placement of certain types of products in the enterprise. Sudden (unplanned) factors include production losses; changes in the composition and quality of raw materials; changes in natural conditions; deviations from the established norms of production and others.

3. At the place of origin, factors are divided into external (independent of the enterprise) and internal (dependent on the enterprise). The cost of production, regardless of the enterprise, can be influenced by the economic situation in the country, inflation; natural and climatic conditions; technical and technological progress; changes in tax laws and other factors. Internal include the production structure of the enterprise; management structure; the level of concentration and specialization of production; the duration of the production cycle.

4. By appointment, the main and secondary factors are distinguished. This group factors depends on the specialization of the enterprise. If we consider a material-intensive production, for example, a meat-processing enterprise, then the following factors can be attributed to the main ones: prices for material resources and consumption of raw materials and other materials; technical equipment of labor; technological level of production; production rate; nomenclature and product range; organization of production and labor. To a lesser extent, the cost of production will be affected by the management structure; natural and climatic conditions; wage production workers.

Questions for the exam on the course "Enterprise Economics" part 2.

1. The concept of labor productivity. Labor productivity as the main factor of economic development.

Labor productivity is characterized by the efficiency of labor costs and the amount of products per unit of time or labor costs per unit of output.

Labor productivity is calculated through indicators of production and labor intensity, between which there is an inverse relationship.

Labor productivity growth factors:

1) improving the technical level

2) improving the organization of production and labor

3) a change in the volume of production and structural changes in production

4) change in external natural conditions, etc.

Methods for measuring labor productivity. Production and labor intensity as the main indicators for assessing labor efficiency.

Output - the amount of products produced per unit of working time and attributable to one average employee for a certain period of time.

B = V / T; B = V / Hsr.sp.

V- volume of production

Labor intensity is the cost of living labor for the production of a unit of output. Establishes a direct relationship between the volume of production and labor costs.

T is the time taken to manufacture all products.

Time goes down, productivity goes up.

Depending on the composition of included labor costs, the following are distinguished:

1) technological labor intensity (reflects the labor costs of the main workers (piecework workers, time workers)

Тtechn = Тsdelshchikov + Тpovrmen

2) labor intensity of production maintenance

Tobsl.product = Tosn.vspom + Tvspom

Tosn.vspom-labor intensity of auxiliary workers of the main production

Tspom-labor intensity of auxiliary workers

3) production labor intensity

Tproizv = Ttechn + Tobsl

4) labor intensity of production management

Tcontrol = Workers in production + Tgeneral workers

Service in pr-managers, specialists in workshops

Tobschezavodskikh - director, deputy director, accounting department, etc.

5) total labor intensity

Tpoln = Tobsl + Ttechn + Tcontrol

Types of labor intensity:

1) normative (the time to complete the operation, calculated on the basis of the current norms of time for the corresponding technological operations for the manufacture of a unit of production or the performance of work.

Expressed in norm-hours. To translate from the actual labor intensity of time, it is adjusted using the rate of fulfillment of norms, which increases with the growth of the worker's qualifications)

2) actual (the actual time spent by this worker on performing a technological operation per unit of production)

3) planned (the time spent by one worker to perform a technological operation or manufacture one product, approved in the plan and valid during the entire planned period)

The output indicator is the industrial output indicator of labor productivity. The higher the output, the higher this indicator.

The labor intensity indicator is the inverse indicator of labor productivity. The less labor intensity, the higher labor productivity.

If the labor intensity decreases, then the production rate changes.

Kw = (100 * Ktr) / (100-Ktr) Kw-increase in output in%, Ktr-coefficient with a decrease in labor intensity, Ktr = (100 * Kw) / (100 + Kw)

2. Forms and systems of remuneration.

There are two forms of remuneration:

1) piecework (the size of the salary is limited depending on the amount of products produced and prices per unit of production)

2) time-based (salary depends on the amount of time worked (hours, days) and the tariff rate (hourly, daily)

Piecework form of remuneration

1) at piecework payment labor basis is the piece rate per unit of work and services

Rsd = Tst.h / Nvyr.h.

Tst.h-hourly tariff rate (rub / hour), Nvyr.h.-rate of output per hour, Rsd = (Tst.h * Tcm) /Nvyr.h.

Tcm-shift duration (hour)

2) simple wages with piecework

Zprost.sd = Rsd * Q

3) piece-bonus wages

Prime.sd = Zprost.sd. + Prize

4) piece-rate progressive wages (represents wages at piece rates within the established norm, and for performance of work in excess of the norm, payment is made at progressive (increasing) piece rates.

With this wage, the worker's earnings grow faster than his output.

Zprogress = Rsd * Nvir.plan. + (Nvir.fact - Nvir.plan) * Rsd * Kuv

Kuv is the coefficient of increase in piece rates. Depends on overfulfillment of the norms. The more the overfulfillment, the higher the coefficient.

5) indirect piecework wages

6) lump-sum wages (the total amount of earnings is determined before the start of work according to the current norms and piece rates, that is, piece rates immediately establish the entire amount of work that must be completed on time.

It stimulates the implementation of the entire range of work with a smaller number of employees and in a shorter time frame.

If the contract defines a condition for the performance of high-quality work of the award, then such payment is called lump-sum bonus)

7) collective piecework wages (the employee's earnings depend on the final results of the entire team.

Z s.d.i = (Z br * Ti * K Ti) / SUM (T i * K Ti)

Zs.d.i - piecework salary of the i-th worker

Zbr-salary of the entire brigade

Тi-actual hours worked by the I-th employee

Ктi-tariff coefficient of the i-th member of the brigade

n-number of brigade members

Time-based form of remuneration

Applies under the following Conditions:

The production process is strictly regulated; the functions of the worker are reduced to monitoring the code of the technological process; the quality of labor is more important than its quantity; an increase in product output can lead to defects or deterioration of its quality

The salary in the time-based form depends on the hourly tariff rate and on the amount of actual time worked.

1) Zpovr = tst.h * tfact

tfact-actually worked hours of workers

Tst.h-hourly tariff rate

2) time-bonus

Premium = Zpovr. + Awards

3) salary (wages are paid according to the established monthly official salary. Used for managers, specialists and employees.

Official monthly salary - the absolute size of the salary established in accordance with the position)

4) contractual (used in commercial organizations and for managers of state enterprises.

Contract-legally executed labor contract, which provides for mutual obligations of the employee and the enterprise.

The contract specifies the minimum wage level, as well as the terms of termination of the contract).

3. Tariff system. Elements of the tariff system.

Tariff system- a set of norms and standards that ensure the differentiation of wages, based on differences in the complexity of the work performed, working conditions, intensity and nature of work.
The main elements of the tariff system are:
1. Unified tariff and qualification reference book (ETKS)- designed for the tariffication of workers, the classification of work by category and the distribution of workers by profession and category. It contains detailed production characteristics of various types of work, it is indicated that the worker must know what he must be able to do.
2. Tariff rate- determines the size of the worker's wages per unit of time (hour, shift, month). The initial base is the minimum tariff rate or the tariff rate of the 1st category.
3. Tariff grid- serves to establish ratios in the wages of workers, depending on their qualifications. Each category has been assigned certain tariff coefficients, showing how many times the tariff rate of this category is higher than the rate of 1 category (a tariff scale has been developed for public sector workers, which includes 18 categories).
4. District coefficients- represent a standard indicator of the degree of increase in wages, depending on the location of the enterprise and living conditions. The range of regional coefficients ranges from 1.15 to 2.0.
Tariff rate- the absolute amount of remuneration for various groups and categories of workers per unit of time. The initial is the minimum wage rate or the wage rate of the first category. It determines the level of remuneration for the simplest work.
Tariff grids serve to establish the ratio of wages depending on the level of qualifications. This is a set of tariff categories and tariff coefficients corresponding to them. The tariff coefficient of the lowest category is taken equal to one. The tariff coefficients of the subsequent categories show how many times the corresponding tariff rates are higher than the tariff rate of the first category.

4. Tariff-free wage system.

As a possible option for improving the organization and stimulating labor, there is a tariff-free system of remuneration.

At tariff-free wage system the wages of all employees of the enterprise from the director to the worker are share (coefficient) of an employee in the wage fund(Payroll) or the entire enterprise, or a separate subdivision. Having determined for each employee ( workplace) the specific value of its coefficient, you can calculate the amount of wages using the following formula:

§ - salary of the - th employee, rubles;

§ - coefficient of the th employee;

§ - the sum of the coefficients for all employees;

§ Payroll - the amount of funds allocated for wages.

When determining a specific value for each group of workers, their own criteria are developed. In these conditions the actual salary of each employee depends on a number of factors:

§ qualification level employee;

§ labor participation rate (KTU);

§ actually worked hours.

5. What is the difference between the tariff, hourly, daily and monthly wage funds.

6. The concepts of "costs", "costs".

7. The concept of the cost of production.

1.The concept of production costs

Cost - all costs (costs) incurred by the enterprise for the production and sale of products or services. The cost price is the monetary expression of the costs of the enterprise for the production and sale of food. The cost price of the product is one of the most important quality indicators that reflect all aspects of the economic activity of enterprises. The cost level is associated with the volume and quality of products, the use of working time, raw materials, materials, equipment, the expenditure of the wages fund, etc. Cost, in turn, is the basis for determining prices for products. Reducing it leads to an increase in the amount of profit and the level of profitability. To achieve cost reduction, you need to know its composition, structure and factors of its dynamics.

Factors affecting the cost of production

3) reduction of labor intensity

8. By what criteria are the costs of the enterprise grouped.

1. By types of costs (by economic elements) -dan group provides information on the total costs of resources used by the pr-m. In each position of the grouping, the input costs are homogeneous in their content.

Grouping positions:

1) material costs minus returnable waste

2) labor costs (salary of basic workers and employees, salary of all categories of workers)

3) deductions for social insurance (employer's tax on the employee's salary)

4) depreciation (machine tools, equipment, assets)

5) other expenses

2. By objects or cost bearers, the bearer (object) of costs is the manufactured product), used when calculating the cost.

Calculation-calculation for the production and sale of a unit of production

Calculation is a system of calculations, with the help of which the prime cost of all commodity products and its parts is determined.

Costing process incl:

1) differentiation of costs for production of products and unfinished production

2) calculating the cost of defective products

3) the distribution of costs between types of products, (the cat is produced at the site or workshop)

4) calculation of the unit cost of products

The procedure for drawing up calculators is based on typical, methodological instructions.

Cost grouping

At the place where these costs arise(Carried out in the context of structural divisions of the enterprise):

1) the occurrence of major costs

2) the occurrence of preliminary costs or auxiliary

By way of attribution to the cost price(methods of calculating the cost of production):

Directly related to the manufacture of specific types of products)

2) indirect (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)

By the functional role of the formation of production costs:

1) the main costs (associated with the production (technological) process of manufacturing products, i.e. from 1-5 article)

2) overhead costs (6-10 items, i.e. costs associated with creating the necessary conditions for the functioning of production, as well as its organization, management and maintenance)

According to the degree of dependence on changes in the volume of production:

1) conditionally variable (costs, the amount of which depends directly on the change in the volume of production, i.e. 1-5 items)

2) conditionally constant (costs, the absolute value of which does not change or changes insignificantly when the volume of production changes.

Are divided into:

Initial (that part of fixed costs that arises with the resumption of production and sales of products, for example, depreciation, electricity consumed for lighting)

Residual (that part of fixed costs that the enterprise continues to bear, despite the fact that production and sales of products are completely stopped for some time))

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

E = C2 - C1(saving)

By the degree of homogeneity:

1) elemental (homogeneous. Costs that cannot be divided into component parts, i.e. 1-5 article)

2) complex (costs consisting of several homogeneous costs that can be disaggregated)

9. What are direct and indirect costs.

3.What are direct and indirect costs

1) direct (costs of materials, salaries, charges, i.e. from 1-5 articles.

Directly related to the manufacture of specific types of products - chair, table, cabinet) (in one step)

2) indirect (due to the manufacture of various types of products and are included in the cost in proportion to the indicator established by the industry structure) 6-10 article.

10. What is meant by the total production cost.

The total cost is the sum of costs from 1-10 articles

Full = Su-lane + Su-post / I, where I-index, teaches the change in production, if I = 1, do not change the volume of production

The classification of production costs is the dismemberment and consolidation into separate groups of various production costs that are homogeneous on a specific basis. The cost of production on a scale of the industry is determined by a huge number of different costs, bringing them into small groups is a prerequisite for planning and accounting for the cost of industrial production. The classification of production costs is necessary to determine the structure of the cost; calculating the cost of individual units of production or production operations; Determination of costs for individual workshops and production areas. Depending on the nature of participation in the production process, costs are grouped into production and non-production. Production includes all types of costs associated in one way or another with the process of manufacturing products. Non-production costs include the costs of selling products: for containers, packaging, delivery of products to the departure station (pier) and others, as well as deductions for scientific and technical work, costs for technical propaganda, training, and the like.

11. Describe the economic elements of costs.

5. Describe the economic elements of costs elemental (homogeneous. Costs that cannot be disaggregated into component parts, i.e. 1-5 items) Economic cost elements are primary, homogeneous costs for the production and sale of products, which cannot be divided into component parts at the enterprise level. by economic elements: Mat. costs minus returnable waste, i.e. all materials costs Labor costs, including salary of main workers and employees, additional and basic salary

Social insurance contributions

Depreciation

Other expenses The classification by economic element is the same for all enterprises, regardless of their size and industry. The allocation of economic elements is necessary to establish the planned and actual costs for the enterprise as a whole, as well as to determine the wage fund, the volume of purchased resources, the amount of depreciation, etc. The classification is based on the principle of economic homogeneity of costs, regardless of their place of origin and direction.

12. How do variable and fixed costs change with changes in production.

Variable costs - costs, the amount of which depends on the change in production

Fixed costs - costs, the absolute value of which does not change or changes insignificantly when the volume of production changes

Variables change with changes in the volume of production of products, and constants change with changes in costs per unit of output.

13. Calculation of the actual cost. Calculation methods: order-by-process, per-process, and normative

1) Custom - (provides for the summation of costs for individual work (by orders). The object of the calculation is a production order that is opened for a separate product or small-scale manufactured item.

A card or statement is issued for each order. The costs arising in the production process are tracked in the following way: direct costs are included directly in the order sheet, the remaining costs are accounted for at their place of origin and destination and are charged to the cost of individual orders using a specified rate and distribution base)

The choice of the calculation method depends on the characteristics of the production process and the type of product being produced.

The cost of each order is determined after the completion of work on its implementation, and before that, all costs associated with this order are considered work in progress.

2)process-by-process(lies in the fact that direct and indirect costs are accounted for by items in calcules for the entire output, and the cost units of products (works, services) are determined by dividing the sum of all production costs for a month (quarter, year) by the volume of GT for the same period ...

It is used in an enterprise where production is of a mass nature, the same type of product is produced and produced, it is limited to the nomenclature, which moves from one technological section to another in an uninterrupted flow.

Unfinished accomplished - absent, insignificantly.

Example: mining, chemical industry, construction, etc.

Example: to determine the prime cost of the cost of coal, it is necessary to determine the costs for all items of the technological process (preparation, production, extraction of coal, loading coal into wagons, transportation, sorting, enrichment) and divided by the number of tons of coal.

3)transverse(used in enterprises with homogeneous, in terms of source material and nature of processing, mass production, which is dominated by physicochemical and thermal production processes with the transformation of raw materials into finished products in the condition of a continuous and, usually, multiple process in the form of a series of sequential processes, each of which or a group of which constitutes a separate independent redistribution or production stages, each of which ends with the release of intermediate products, semi-finished products that can be sold on the side.

The process for calculating the limit is as follows:

direct costs are calculated by limits, indirect costs are taken into account separately and allocated to redistributions. The total costs of redistribution determine the cost of production of the limit or finished products at the last redistribution.

The list of redistributions, according to which the accounting of costs and the calculation of the cost of production is carried out, the procedure for determining the calculation groups of products, the calculation of the cost of work in progress or its assessment is established in the industry instructions.

Actual cost (2 calculation methods):

The cost of each redistribution is calculated only in terms of processing costs

Cost formation scheme

The cost calculation is carried out for each redistribution, but taking into account the carryover costs for the cost of raw materials and materials from the previous redistribution.

This option is called a semi-finished product and provides for the use of account # 21 "Semi-finished products of our own production".

Production costs are calculated on a cumulative basis.

25.000.000 + (25.000.000 + 7.000.000) + (32.000.000 + 10.000.000) = 99.000.000 rubles.

Intrafactory turnover = 25.000.000 + 32.000.000 = 57.000.000 rubles

Production costs = 99.000.000 - 57.000.000 = 42.000.000 rubles

Products of the 1st redistribution will be sold at 25 million rubles

Products of the 2nd redistribution will be sold at 32 million rubles

Products of the 3rd redistribution will be sold at 42 million rubles (at the final stage)

Unit cost by processing:

1st redistribution: 25/20 = 1.25 million rubles

2nd redistribution: 7/20 = 0.35 million rubles

3rd redistribution: 10/20 = 0.5 million rubles

Total: 1.25 + 0.35 + 0.5 = 2.1 million rubles

4)normative(Standard costing.

It is characterized by the fact that a preliminary calculation of the standard cost of products is drawn up at the enterprise for each product on the basis of the current standards.

In the course of the actual production process, deviations of the standards from the planned ones are possible => in the current accounting, costs are taken into account here by dividing them into costs by standards and deviations. Fixed reasons for deviation and locations. This data allows managers of all levels to manage the cost of production and at the same time simplifies the final stage of the actual costing process.

Direct costing

The method of calculating the cost of direct costs. It consists in calculating the incomplete cost price.

It is processed in the total costs of the enterprise.

The application of this method has proven its effectiveness in solving managerial problems: optimization of production volume, assortment program, pricing, in the analysis of "cost-volume-profit", in justifying the acceptance of a special order.

ABC method

The method for calculating the actual cost. Entity-cost accounting by function.

Proposed by Kaplan in 1988. Costs are caused by activities and products create demand for all activities.

14. How are the savings from reducing the cost of production determined?

Factors affecting the cost of production

1) reduction in material costs

2) an increase in the utilization rate

3) reduction of labor intensity

4) increase in production

Calculation of product cost reduction

To determine the magnitude of the change in the cost of production due to the influence of the above factors, the following formulas are used:

15. Concept and structure of enterprise income. What is the fundamental difference between systematic and non-systematic income.

The income of the enterprise characterizes the financial result of the activity. With the receipt of income, the cycle of capital turnover ends when it again acquires a monetary form.

The aggregate (gross) income of the enterprise forms the aggregate (gross) economic benefit, expressed in an increase in the assets of the enterprise and a decrease in liabilities.

Income is associated with an increase in the capital of the enterprise, as a result of the enterprise's implementation of various types of commercial activities.

An increase in capital as a result of contributions from participants (founders) of the amount collected by the enterprise on behalf of 3 persons in the form of export duties, taxes and other contributions to the budget does not apply to the income of the enterprise.

That is, income is associated only with activities.

The income of the enterprise, depending on the nature, conditions of receipt and direction of activity, are divided into income from ordinary activities and other income.

Income from ordinary activities: In their composition, the largest share is income from sales of products, performance of work and provision of services. These incomes relate to the current and systematic income of the enterprise.

Operating income and non-operating income are ad hoc and irregular

Extraordinary income - income that arose as a consequence of extraordinary circumstances (insurance claims, balances of material values after an emergency)

Systematic income includes those that arise as a result of core activities, and non-systematic income is income received from the sale of other property: securities, currency values, intangible assets and other property, the use of which in further activities is inappropriate.

16. The economic essence of profit. How gross and net profit is formed.

Profit is the monetary expression of achieving the goal of a commercial enterprise.

Profit = Income - Expenses

Profit functions:

· Characterizes the economic effect obtained as a result of the activities of the enterprise

Has a stimulating function (profit is not only financial result, but also the main element of the company's financial resources)

· Is one of critical sources formation of budgets of various levels (i.e. it comes in the form of taxes to the budget)

At the enterprise, profit includes gross (balance) profit, profit from non-operating transactions, profit from the sale of the enterprise's property, profit from sales and net profit.

Gross (balance sheet) profit- how the final financial result is revealed on the basis of accounting for all business operations of the enterprise.

"Balance sheet" profit means that the final financial result of the enterprise is reflected in its balance sheet, cat. compiled based on the results of a quarter or a year.

The main elements of gross profit: Profit from sales; Profit from non-operating transactions; Profit from the sold property of the enterprise

Net profit is formed after the payment of all taxes and other mandatory payments from the gross profit and remains at the complete disposal of the enterprise.

Net profit goes to the development of production, the development of the social sphere, to the wages fund, etc.

The distribution and use of net profit is fixed in the company's charter.

Profit is the monetary expression of achieving the goal of a commercial enterprise

Not all of the profit earned remains at the enterprise, since the enterprise has obligations to the state and society. Namely, to pay taxes on profits and on profits (20%). The enterprise disposes of the rest of the profit independently.

The net profit can be directed to the accumulation fund, the consumption fund, the reserve fund, and can also be distributed among the founders.

The net profit is directed to the development of production, the development of the social sphere, to the wages fund, etc., but the use and distribution of net profit is fixed in the charter of the enterprise.

To develop the production potential of the enterprise, part of the profit received should be directed to accumulation in the form of investments in various assets through the implementation of long-term investments and financial investments.

Long-term investments - funds allocated for new construction, reconstruction, re-equipment of existing complexes, acquisition and creation of new fixed assets and intangible assets.

Financial investments - investments of an enterprise in securities, authorized capital of other enterprises and loans provided by organizations both on the territory of the Russian Federation and abroad.

Consumption fund - includes expenses for the operation of social and utility facilities on the balance sheet of the enterprise, financing of construction, conducting recreational, cult-mass events, etc. This fund is used to reward staff.

Reserve fund - the balance of profit not used to increase property and social needs, constitutes a reserve that can be used to recover losses.

If at the enterprise the field of creating 3 funds remains profit, then it is distributed as dividends between the founders.

The remainder of the retained earnings is added to the authorized capital.

18. Methods of planning profit.

For planning profit, it is very important to determine the composition of the total gross profit.

Gross profit is planned for all types (profit from sales of products, sales of property, from non-sales of products)

The main methods of profit planning are:

Direct account method

Analytical method

Combined calculation method

Direct method accounts are used with a small range of products, the essence lies in the fact that the profit is defined as the difference between the proceeds of products in the corresponding prices minus its full cost and taxes.

Profit on commodity output is planned on the basis of estimates and costs of production and sales of products, in the cat. the cost of the commodity release of the planning period is determined.

It is necessary to distinguish the planned profit in terms of commodity output from the profit planned for the volume products sold.

Profit from the volume of RP in the planned period is determined as the sum of the profit from the remainder of unrealized products at the beginning of the planning period + profit from the volume of SOE in the planned period, minus the profit from the residual unrealized products at the end of the planning period.

A variation of the direct counting method is the method of assortment planning of profits. With this method, the profit is summed up for all assortment items and the profit in the balance of the SO that was not realized at the beginning of the plan is added to the result.

Analytical method it is used with a large range of products. It is used in addition to the direct method, since it allows you to identify the impact individual factors on the planned profit.

The essence of the method: profit is calculated not for each individual type of output, but for all comparable products as a whole. Profit on incomparable products is calculated separately.

The calculation of profit using the analytical method consists of 3 stages:

· Determination of the profitability of the product. during the reporting period

· Determination of the volume of goods. in the planning period at the cost of the reporting year and determination of profit based on the base profitability

Accounting for the impact on the plan. Profit of various factors: cost reduction, improving the quality of food, changing the assortment, prices, etc.

After completing the calculations for all 3 stages, the profit from the sale of SOE is determined.

The combined calculation method uses elements of the 1st and 2nd methods. For example, the cost of GP in the prices of the planning period and the prime cost of the last year are determined by the direct account method, and the impact on the planned profit is determined by the analytical method.

19. Give a definition of profitability.

Profitability ratios show the degree of efficiency of the enterprise.

There is a general profitability, a product profitability, a sales (realization) profitability, an asset profitability.

5. How overall profitability, product profitability, and return on sales are determined

Profitability is a relative indicator of production efficiency, which characterizes the level of return on costs and the degree of resource use.

Profitability ratios show the degree of efficiency of the enterprise

1) Profitability of OPF (general) (FORMULAS FROM NOTEBOOK)

This coefficient is used to assess the production and economic activities of the enterprise and shows how many rubles. profit is earned by 1 ruble invested in OPF.

2) Product profitability

Shows how much profit we get per ruble invested in production; as well as how much the selling price is higher than the cost price and reflects the relative efficiency of production in comparison with competitors, or the overstatement of the selling price.

3) Profitability of sales (implementation)

This indicator characterizes what percentage of profit the company receives from each ruble of products sold. Serves as the basis for the selection of the range of products.

(There is also a return on assets indicator, which shows the economic return on all capital used)

20.How is overall profitability, product profitability, and return on sales determined.

Profitability- it is a relative indicator of production efficiency, characterizing the level of return on costs and the degree of use of resources, the profitability coefficient shows the degree of effective activity of the enterprise.

* Profitability of production assets. (Total)

R = P (balance sheet, net) \ amount (OPF + OSob) * 100%

P- profit (balance sheet - calculated on the basis of balance sheet, net-settlement)

Serves to assess the production and economic activities of the enterprise and shows how many rubles of profit 1 rubles invested in OPF + OS

* Product profitability.

R = Profit: C / st or (C: C / st) - 1

Shows how much profit we get on 1 ruble invested in the cost price. Shows how much C sales increases the cost and reflects the relative efficiency of production, compared with competitors, or overstating the selling price.

The profitability of the enterprise shows:

Shows how much profit we make per 1 ruble invested in the cost price Shows how much the selling price is higher than the cost price and reflects the relative efficiency of production in comparison with competitors, or the overstatement of the selling price.

Example: an enterprise manufactures products at a price of 180 rubles per piece, the total cost of the product is 140 rubles. Determine the profitability of the product.

* Profitability of sale (implementation)

This indicator shows what percentage of profit the company receives from each ruble of products sold, and also serves as the basis for choosing a range of products.

R = Profit / Revenue

21. Break-even point.

In market conditions, it is economically important to determine the minimum volume of production at which all costs are covered by proceeds. The answer to this question is given by finding the break-even point.

Break-even point (critical volume of production / sales) - the volume of sales at which the revenues received provide reimbursement of all costs, but do not provide an opportunity to make a profit. (the lower limit of the volume of production at which P = 0)

The break-even point is characterized by the following indicators:

Critical (threshold) volume of sales

Profitability threshold, rub

Financial strength margin, rub

Security margin, pcs

The threshold of profitability is the proceeds from sales at which the company no longer has losses, but does not yet receive profit.

Financial strength reserve - the amount for the cat. the company can afford to reduce revenue without leaving the profitability zone

The value of the critical sales volume and the profitability threshold is influenced by the change in the amount of fixed costs, the value of variable costs and the price level.

The financial strength margin and the Safety Margin estimate how far the enterprise is from the break-even point. If they approach the breakeven point, then the problem of managing fixed costs increases, i.e. the greater the difference between the actual volume and the critical volume, the higher the financial strength of the enterprise.

An enterprise with a low fixed cost can produce fewer products to ensure its breakeven and safety.

Margin profit - add. profit received from the growth of the volume of proceeds at constant fixed costs.

The position of the break-even point changes under the influence of changes in the parameters that determine the value of the break-even point.

Taking these changes into account allows us to answer the following questions:

What is the previous level of the price of the product when changing other parameters

How much revenue is needed to ensure a given profit

· What preliminary level of variable costs is acceptable for the given parameters of price and profit, or fixed costs.

22. The economic meaning of the break-even point. (ABOVE)

23. Indicators characterizing the break-even point. (ABOVE)

24. Profit margin. (ABOVE)

25. Price structure. Price system.

Price is a monetary expression of the value of a product, product, product, work or service, i.e. the amount of money that a customer pays for a product or service.

Price determines the structure or volume of production; movement of material flows; distribution of commodity mass; has an impact on profit, profitability, the standard of living of society.

Pricing methods - methods of setting prices for goods and services.

There are 2 main methods: costly and parametric.

Costs are based on taking into account the costs of production and sales of products, i.e. cost price:

Full cost method - a method of forming prices based on all costs, which, regardless of their origin, are written off per unit of product

Standard costs - allows you to form prices based on the calculation of costs according to the norms, taking into account the deviations of the actual costs from the standard

Direct costs - a method of pricing based on determining direct costs based on market conditions, expected sales prices

Parametric based on taking into account the technical and economic parameters of the product:

The unit price method - based on the formation of prices for one of the main parameters of the quality of the goods

Scoring method - based on the use of expert assessments of the importance of goods

· Regression method - determination of empirical formulas for the dependence of prices on the value of several basic quality parameters within the parametric range of goods.

26. Marginal income, relative and production leverage.

To analyze the breakeven of the enterprise, the following indicators are used:

Marginal revenue (gross margin)

Relative income

Gear ratios (production lever)

Production leverage expresses the relationship between variable and fixed costs. The higher the fixed costs relative to the variables, the higher the leverage.

With an equal growth in the volume of sales, higher profit growth rates will be for those enterprises that have a higher indicator of "gear ratios"

Fixed costs grow at a higher rate in an enterprise where equipment is more productive and expensive. Thus, the marginal income will be higher where the share of fixed costs is greater. That is, the enterprise is more profitable, where the specific income is higher.

24. Operational, financial and related leverage.

Leverage (leverage) is an indicator that characterizes the relationship between the cost structure, capital structure and financial result.

A slight change in this indicator can lead to a significant change in the final indicators (profitability and profit)

There are 3 types of levers:

· Operational (production) - an indicator of the potential for changes in profit due to changes in the structure of costs and sales volume. Shows the percentage change in profit when the volume of sales changes by 1%.

Operating leverage effect: boils down to the fact that any change in sales proceeds leads to an even more significant change in profit.

The strength of the operating leverage shows the degree of risk, that is, the risk of losing profits associated with fluctuations in the volume of sales, i.e. the more eff. RR the higher the proportion of fixed costs, the greater the production risk.

· Financial - an indicator of the potential for changes in profit due to changes in the ratio of borrowed and fixed funds. The effectiveness of the financial leverage characterizes the degree of financial risk, i.e. the possibility of losing profits and reducing profitability with a large amount of borrowed funds.

2 methods for determining the effect of financial leverage:

1) Connects the volume and cost of borrowed funds with profitability and profit

2) Shows how much the net earnings per share will change when the total profit changes by 1%, i.e. show. the possibility of increasing the profitability of own funds and net profit through the use of a loan.

Conjugate - characterizes the cumulative impact of production and financial risks and shows how much% the company's net profit will change when the volume of production changes by 1%

25. Indicators characterizing the financial condition of the enterprise.

A prerequisite for the sustainable development of an enterprise is its good financial condition.

The overall stability of an enterprise is a state when the enterprise operates stably, i.e. for a long time produces competitive products, receives net profit for consumption and development of production, i.e. is liquid and solvent.

Factors affecting the financial condition: external (do not depend on the activities of the company) and internal (depend on the company)

Assessment of the financial condition of the enterprise is necessary not only for the head and staff of the enterprise, but also for persons directly involved in economic activities (investors, creditors, auditors)

To determine the financial state of the enterprise, the following indicators are used:

Financial stability (assuming such a state of its financial resources, the distribution and use of these resources, which ensures the development of the enterprise due to the growth of profits and capital while maintaining solvency and creditworthiness in conditions acceptable level risk)

Solvency (the ability of the company to pay off its obligations)

Balance sheet liquidity (step. Coverage of the company's liabilities by such assets, the period of transformation of which into cash corresponds to the maturity of the liabilities)

Creditworthiness (the ability to obtain a loan and the ability to repay it on time using own funds and other financial resources)

Profitability

All indicators characterizing fin. the state of the enterprise, combined into a trace. groups:

Solvency indicators (absolute liquidity ratio, interim coverage ratio, total coverage ratio)

Indicators of financial stability (coefficient of ownership, share of borrowed funds, the ratio of own and borrowed funds)

Indicators of business activity (general indicator of turnover, turnover rate, turnover of own funds)

· Indicators of profitability (profitability of the property of the enterprise, rent of own funds, rent of production funds, long-term and short-term investments, own and borrowed funds, the rate of balance.profit, the rate of net profit)

26. Assets and liabilities of the enterprise. Balance sheet liquidity.

· Solvency - the ability of the pr-I to pay off their obligations. The best option: the pr-e has a medium to pay off the debts on time. But it is considered solvent and in the case when there is not enough free cash or they are absent, but the pr-e is able to quickly realize its assets and pay off creditors.

Assets are classified according to the degree of liquidity:

Current: A1 The most liquid - monetary funds in the bank, in the cashier's office, short-term securities

A2 Fast liquid - accounts receivable, deposits

· A3 Slowly liquid - finished goods in stock, unfinished goods, stocks of raw materials and supplies.

Permanent: A4 Hardly liquid - OPF

· To determine the solvency of the pr-I, taking into account the liquidity of its assets, inflation is used, containing. in the balance sheet and the analysis of the balance sheet liquidity, concluded by comparing the size of the medium-in by assets, grouped by the degree of liquidity with the amounts of liabilities for the liability, grouped by their maturity.

Balance liabilities by the maturity of their repayment are also classified according to the following groups:

P1 - the most urgent liabilities (accounts payable)

P2 - short-term liabilities (short-term loans and borrowings)

P3 - long-term loans and borrowings (rent)

P4 - permanent liabilities (own sr-va: authorized capital, profit)

· Balance sheet liquidity - the degree of coverage of liabilities by such assets, the term of conversion of which into monetary funds is corresponding to the maturity of the liabilities.

The balance is considered absolutely liquid if A1≥P1, A2≥P2, A3≥P3, A4≤P4

· Simultaneous observance of the first 3 rules necessarily entails the achievement of 4 rules.

27. Methods for calculating indicators characterizing the financial condition

enterprises.

· All indicators, har.fin.sost. pr-i, combined into groups:

1) indicators of solvency: - characterize the capabilities of the pr-i in this moment time to pay off creditors in the short term. payments to your own.

· Own sources of financing: internal - authorized capital, amortization of OPF and non-assets, profit; external - targeted financing (according to the decision of the government, funds are allocated for specific purposes); equivalent - salary arrears, payments to the budget.

· Debt sources of financing: bank loans, loans, budget. appropriations (loans from govt. va), cf. extrabudgetary funds.

· General pok-l payment-sti - used to assess the liquidity of the balance sheet as a whole.

· Number of absolute liquidity - shows what part of the short-term debt the organization can repay in the near-term at the expense of monetary funds and short-term c.b.

Critical liquidity ratio - shows what part of the short-term liabilities can be immediately repaid at the expense of monetary funds on various accounts in short-term bills, as well as receipts from settlements with debtors

, Optimally 1

· Coef. Current Liquidity - Display What part of the current obligations for loans and settlements can be repaid by attracting circulating funds.

· Coefficient of the availability of its own assets - the charter of the organization's own circulating assets, which is necessary for its financial stability.

· 2) indicators of financial stability - the character of the degree of protection of attracted capital and calculated on the basis of the yes.accounting balance. Coefficient of ownership (independence)

· The ratio of borrowed and property. Wed-in:

KSZiSS =

· 3) indicators of business activity. Capital turnover ratio

Own turnover rate

Accounts receivable turnover rate

Coefficient of turnover of all current assets

Banking assets turnover ratio

· 4) Indicators of profitability. Profitability of property pr-i

Profitability of own.sr-in

General profitability of production funds

28. Basic financial documents.

Balance pr-i, consolidated income statement, statement of funds and their use, financing account

Balance. Fin reporting on pr-and yavl.osnovoy for opred solvency and profitability pr-i. Debt information is reflected in the balance sheet. state pr-I on the date. It consists of 2 parts: assets (reflects the medium, which has the pr-e) and liabilities (reflects the sources of the medium, that is, equity and debt).

consolidated income statement - shows the amount of profit or loss for the year, reflects the profitability of the company, that is, the result of activities in a certain period. It compares the amount of proceeds from the sale of goods and other types of income with all costs and capital investments

financing account - reflects the movement of capital and liabilities, shows at the expense of what resources the development of the pr-I and what are the directions of their use.

statement of funds and their use - reflecting the net changes in the compared balance sheets different periods, revealed changes in monetary funds during a given period or changes in working capital.

29. Economic efficiency of investment projects.

Investments-investments finn.sr-in, material and technical resources, intellectual property, that is, the development of the pr-I as a whole.

The structure of capital investments and investments is understood as the distribution of their wealth, expressed in% between territories, industries, sources of funding and department of el-tov.

There are 5 structures:

1.Territorial (distribution KV and I between department.territories or regions)

2.sectoral (distribution of KV and I between the departments.industries of the national farms)

3. according to funding sources (determined by the share of AC, directed from budgetary and extrabudgetary sources (own and borrowed funds)

4.technological (percentage distribution of capital investments between the department. Their elements)

5.reproduction (distribution of KV between individual forms of reproduction of production facilities, technical re-equipment, expansion, construction, reconstruction)

Eq.eff from the investment project: Ef = P-Z, where P is the result, Z is the cost

Relates. eq.eff of the investment project: Ef = P / Z

The duration of the creation and operation of the project is called the calculation horizon, which is measured by the number of calculation steps

30. The system of indicators for calculating the economic efficiency of an investment project.

When assessing the effectiveness of an investment project, it is not necessary to compare the indicators of different times. This is done by bringing their value to the beginning of the year, i.e. discounting. To bring the simultaneous costs and efficiencies of the used discount rate:

= - coefficient of discounting

Eg is the discount rate equal to the rate of return on capital acceptable for the investor

When calculating the economic efficiency of an investment project, use the following system of indicators:

1. So far commercial (Finn) efficiency, taking into account the Finnish consequences of the investment project. Commercial efficiency must provide the required rate of return on capital:

R - the results in a specific year, Z-costs in a specific year, N - the rate of return on investment capital

Infest.operations and Finn.work real money taking into account the inflow and outflow of money

Pd = Pd-Od, P-inflow, O-outflow, Pd-real money flow

The flow of real money from investment activities includes income and costs associated with capital investments in fixed capital and capital gains.

The flow of money from operating children, including all types of income and costs from the sale of products, taking into account the costs of production, loans, taxes, etc.

The flow of real money from Finnish people includes the inflow and outflow of real money, with shares, subsidies, loans and dividends.

2. So far the budgetary efficiency reflects the financial implications of the project for the federal, regional and local budget.

Budgetary efficiency is determined by the ratio of expenses and revenues from projects funded by their fed, regional or local budgets. Defined as the difference between income and expenses

The composition of expenses includes funds from the budget for financing, loans of bows, as well as guarantees of investment risks.

3. For the time being of the national economic efficiency, accounting costs and results, connected with the implementation of the project and going beyond the direct financial interests of the participants in the investment project. Defined by the system of narcological efficiencies by bringing (discounting) the costs at different times to the value in the beginning period and with a discount rate acceptable to the investor.

Choice best project for the implementation of the implementation by comparing various investment projects and their submissions.

There are 3 methods for choosing the best investment project:

1.) Method of net discounting of income

NPV - net discount income

T-horizon of the calculation. Project count. eq.effective and reasonable if NPV is greater than 0

2.) Yield index method

NP = 1 / K - profitability index

K-cap attachments

Z-costs minus capital costs.

Project count. eq.effective and reasonable if RR is greater than 1

3.) The method of internal rate of return - represents the rate of return at which the value of the reduced efficiencies is equal to the amount of capital investments.

IRR is determined in the calculation process and is compared with the rate of return on capital required by the investor, otherwise the project will not be accepted. The payback period for capital investments (loan repayment period) is the period starting from which the initial investment and other costs associated with the investment project are covered by the total results of its implementation.

32. The structure of capital investments.

Capital investments these are investments aimed at the construction or acquisition of fixed assets (funds). Capital investments, otherwise referred to as investments in non-current assets.

Knowledge of the structure of capital investments makes it possible to present them in more detail, to obtain objective information on the dynamics of capital investments, to determine trends in their change and, on this basis, to form an effective investment policy and influence its implementation.

Depending on the characteristics underlying the classification, the structure of capital investments is subdivided into:

1. Territorial. Characterizes the distribution of capital investments and investments between individual territories and regions

2.Sectoral-characterizes the distribution of capital investments and investments between individual branches of the national economy.

3.By funding sources characterizes the determination of the share of capital investments directed to their budget (federal, regional and local budget) to extra-budgetary sources (own + borrowed funds).

4. Technological. related to the technological process% distribution between their individual elements

5. Reproductive. ( rearmament, reconstruction). Distribution of capital investments between individual forms of OPF reproduction.

When analyzing the reproductive structure, the share of costs for:

Technical re-equipment and reconstruction;

Expansion of existing enterprises;

New construction;

Maintenance of existing facilities (overhaul).

33. Planning the economic activities of the enterprise. Methods and types of planning.

Planning is the development, planning and installation by the head of the pr-I system of the quantity and quality indicators of the development of the pr-I, in which the rates of development, proportions and trends, development trends, both in the current and in the future, are determined.

There are 5 planning methods:

1) balance sheet - ensures the establishment of a link between the needs for resources and the sources of their coverage.

2) Computational and analytical - used for calculating the plan plots, analyzing their dynamics and factors providing the necessary amount of level. Within the framework of this method, determine the base level of the main plan plots, calculate the changes in the planning period by counting the number of influence of the main factors, calculate the indices of changes in the plan plots in comparison with the base level.

3) Economic and mathematical - allows you to develop an economic model of dependencies on the basis of changes in the number of pairs in comparison with the main factors. Allows you to develop multiple plan options and choose the best one.

4) Graphical-analytical - makes it possible to present the results of the economic method with graphical means, namely with the help of graphs. Using network diagrams, the parallel execution of work in space and time on complex objects is simulated.

5) Program-target method - allows you to draw up a plan in the form of a program, that is, a set of tasks and activities, united by 1 goal and timed to specific dates. since the characteristic feature of the program is its focus on achieving certain goals, the main core is the ultimate / general goal, which is concretized in a number of subgoals and tasks. The goals are achieved by certain executors who are endowed with the necessary resources.

Time planning types:

1) Perspective is based on forecasting. with its help, a prospective need for new types is predicted, a commodity and sales strategy is made for the sales market.

The long-term plan has a programmatic-target character, it formulates an ek.strategy for a long time with the expansion of the sales market. The goals and objectives of the long-term plan are concretized in the mid-term plan. the objects of the medium-term plan are: organizational structure, production capacity, capital investment, the need for financial resources, etc.

2) The current one is being developed within the framework of the mid-term plan, here the plans for the mid-term plan are being specified. The page and the pok-li of the current planning are different depending on the object and the subsection for the plant, workshop and brigade.

The main sections of the current plan: plan of production and implementation of production; technical development plan of the pr-va; investment and capital construction plan; labor, personnel, salary; cost, profit, profitability; financial plan (budget); environmental development funds pr-i; environmental protection; social development of the team; vneshneek.deyat pr-i.

3) operational and production planning clarifies the task of the current plan for shorter periods of time (month, decade, day) for production units. it serves as a means of ensuring the output and uniform work of the pr-I.

From the point of view of the obligation to accept and carry out the plan tasks:

1) directive - is the obligatory acceptance and implementation of the adopted planning targets coming from higher organizations. In the market ek-ke is carried out on the ur-not technical plan.

2) indicative - the form of state regulation through regulation of prices and tariffs, taxes, bank interest rates for a loan, minimum salary and other rates.
indicators are pok-li or par-ry, character state and direction of development of the ek-ki, worked out by the governing bodies. The plan has a recommendatory character.

Strategic planning sets long-term goals and develops the means of achieving them, and most importantly, it develops the main directions of the pr-i

Tactical - for short-term periods and is aimed at the implementation of these plans, which are concretized in the comprehensive plans of social and economic planning.

Business planning is a kind of economic planning.

Reactive - bottom-up analysis of past experiences

Inactive - based and oriented on the existing position of the avenue for the survival and stabilization of the business

Preactive - based on a forecast, taking into account future changes and implementation on a pr-and from top to bottom by optimizing decisions

Interactive - consists in designing the future, taking into account the interaction of the past, present and future, for example. Eff-ty development pr-ia.

34. The essence of innovation.

35. Classification of innovations.

36. What are the differences between the concepts of "innovation", "innovation" and "innovation"?

37. Models innovation process at the enterprise.

38. The essence of bankruptcy.

Bankruptcy is a consequence of an imbalance in the economic mechanism of ineffective work (price, investment and financial policies)

Bankruptcy is recognized by an arbitration court, that is, it is recognized that the debtor (pr-e) is not able to fully satisfy the creditors' claims for monetary obligations or to fulfill the obligation to pay obligatory payments. the bankruptcy process in the Russian Federation is regulated by the federal law "on insolvency or bankruptcy" dated October 26, 2006.

The cost of production is a complex concept, and it depends on the influence of a large number of different factors. Factor - an element, a cause affecting a given indicator or a number of indicators.

All factors, firstly, can be divided into two main categories: external origin, i.e. outside the given enterprise, and internal order.

External factors include: changes in prices for materials, semi-finished products, fuel, tools and other values received by the enterprise for production needs; changes in the established size of the minimum wage, as well as all kinds of compulsory contributions, deductions and charges.

The main internal factors are a decrease in the labor intensity of manufacturing products, an increase in labor productivity, a decrease in the material consumption of manufactured products, the elimination of losses from rejects, etc. Secondly, the most important technical and economic factors affecting the level of production costs can be divided into four groups: factors determined by the technical level of production; factors determined by the level of organization of production, labor and management; factors associated with changes in the volume and range of products; national economic factors.

The third group of factors takes into account the impact of changes in the volume and range of products on the cost. Thus, an increase in product output at the same production facilities and equipment

leads to a decrease in the cost of production by reducing the proportion of fixed costs.

The fourth group of factors determines the impact on the cost price of changes in prices, tariff rates, transport tariffs, tax rates, inflation, interest rates on bank loans, etc. Factors of the fourth group are external in relation to an industrial enterprise.

Scheme 1.1 Factors affecting the cost of production

An increase in the technical level of production has a significant impact on reducing production costs as a result of the introduction of advanced technology and production technology, modernization and replacement of obsolete equipment, mechanization and automation of production processes.

Factors affecting the cost of production can be presented in the form of a table (Scheme 1.1). The influence of factors of the first order on the change in the level of the cost of a unit of production is studied using a factor model. Using this model, it is possible to calculate the influence of factors on the change in the cost of the product by the method of chain substitution.

Characteristics of the activities of the travel company TsentorKurort
Tourism has entered the 21st century and has become a profound social and political phenomenon that has a significant impact on the world order and economy of many countries in the target regions. It is a profitable, highly profitable industry, comparable in terms of investment efficiency to oil and gas production ...

Formation and use of profits at enterprises
The main generalizing indicators of the efficiency of the enterprise include profit. Increasing the level of profit means improving the use of production and financial resources, as well as obtaining additional sources of investment for further development ...

The unit cost is also influenced by economic and technical factors, which are divided into four groups:

1. Factors of a technical level.

2. Factors of the organizational level.

3. Factors of the issuing level.

Economic factors.

8. Classification of costs.

Costs are more general than costs. Expenses are economically justified costs that are recognized for tax purposes. We consider the costs as part of the costs of the pr-i. Costs- all payment transactions pr-I, regardless of the purpose of their implementation.

Expenses- it valuation production resources pr-I, expended in the production and sale of products. Let's assume that costs = costs.

1. Classification by cost elements in accordance with their economic content:

4. material costs;

5. labor costs;

6. depreciation of fixed assets;

7. deductions for social needs;

8. other costs (taxes, fees, payments).

2. By role in the production process costs are divided into main and overhead.

The main ones are the costs directly due to the production process.

Overhead is the cost of maintaining the production process and creating conditions for the operation of the enterprise as a whole.

According to the place of origin, overhead costs, in turn, are subdivided into:

general shop;

general production;

general business.

9. Accounting for the total cost of production. Composition of cost elements.

Accounting for the total amount of production costs is organized by economic cost elements, and accounting and calculation of the cost of certain types of products, works and services - by cost items.

The costs included in the cost of products (works, services) are grouped in accordance with their economic content according to the following elements:

material costs (minus the cost of returnable waste);

labor costs;

insurance premiums;

depreciation of fixed assets;

other expenses.

Other expenses include:

operation of buildings, premises, structures, equipment, inventory, etc .;

business trips related to production activities;

payment for communication services, services carried out by third-party management organizations, in the event that the staffing or job descriptions the performance of any management functions is not provided;

payment for consulting, information and audit services;

security costs;

hospitality, in particular the reception and service of representatives of other organizations who have arrived for negotiations in order to establish and maintain mutual cooperation;

payment of scholarships, payment of tuition fees under contracts with educational institutions for training, advanced training and retraining of personnel;

reimbursement of transportation costs to employees (in the form of payment for received travel documents);

amortization of intangible assets;

selling costs;

Typical items for calculating costs that form the cost of products, works and services are:

materials;

recyclable waste (deducted);

purchased semi-finished products;

auxiliary materials;

fuel and energy for technological needs;

basic wages of production workers;

additional wages of production workers;

insurance premiums;

costs for preparation and development of production;

general production costs;

general running costs;

losses from marriage;

selling costs.

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10. Definition, purpose and methods of calculating depreciation of fixed assets.

Depreciation of fixed assets

Depreciation is the process of gradual transfer of the cost of fixed assets to manufactured products (works, services).

Why you need it: There are several points of view on the economic meaning of depreciation. Some experts believe that with the help of the depreciation mechanism, cash flows are created, which will later be directed to the reproduction of fixed assets, while others consider depreciation as a way of "spreading" large-scale expenses over periods, according to the accrual principle.

Example: A firm works, spends money on production support, manufactures products, sells them. After the release of the product, its cost is formed, the value of the desired profit is added to the cost price, as a result, the price is formed. The costs of fixed assets are to be included in the cost of production on a straight-line basis, since if all costs are written off at the same time to the cost price, the prices for products will increase significantly and become uncompetitive.

The depreciation amount is determined monthly, separately for each depreciable property, i.e. for those fixed assets that are subject to depreciation.

The annual amount of depreciation deductions is determined:

with the linear method - based on the initial cost or (current (replacement) value (in case of revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;

in the case of the diminishing balance method - based on the residual value of the fixed asset object at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object and the coefficient not higher than 3 established by the organization;

in the case of the method of writing off the value by the sum of the number of years of the useful life - based on the initial value or (current (replacement) value (in case of revaluation) of the fixed assets item and the ratio, in the numerator of which is the number of years remaining until the end of the useful life of the item, and the denominator is the sum of the number of years of the useful life of the object.

During the reporting year, depreciation charges for items of fixed assets are charged monthly, regardless of the applied method of accrual, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation charges on fixed assets is charged evenly during the period of operation of the organization in the reporting year.

With the method of writing off the cost in proportion to the volume of production (work), depreciation is calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial value of the item of fixed assets and the estimated volume of production (work) for the entire useful life of the item of fixed assets.

Depreciation is not charged for:

fixed assets, the consumer properties of which do not change over time (land plots; objects of nature management; objects classified as museum items and museum collections, etc.).

housing facilities (if they are not used to generate income)

objects of external improvement and other similar objects of road facilities

productive livestock

perennial plantations that have not reached the operational age

objects of fixed assets used to implement the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and not used in the production of products, when performing work or rendering services, for the managerial needs of the organization or for providing for a fee for temporary possession and use or for temporary use

11) Direct costs are costs that can be attributed directly to a specific cost object in an economically feasible way.

Indirect costs are costs that cannot be allocated directly to a specific cost object in an economically feasible way.

Direct costs can be directly attributed to a product, service, order, or other specific medium. Indirect costs can be directly assigned to the carrier only by performing auxiliary calculations.

Whether a cost is classified as direct or indirect depends on what is the cost object. For example, depreciation of machine tools and heating of a shop are direct costs in relation to that shop, but are indirect costs in relation to certain types of products that are produced in this shop.

Thus, the same costs can be direct and indirect in relation to different objects.

12) Logistic costs represent the monetary expression of the labor force, means and objects of labor used, financial expenses and various negative consequences of force majeure events that are caused by the promotion material values(raw materials, materials, goods) at the enterprise and between enterprises, as well as the maintenance of stocks.

To account for changes in production volumes, costs are usually divided by variables and conditionally permanent... TO variable costs include those components that change in proportion to the scale of logistics activities. This can be the cost of using vehicle fuel or the cost of raising capital to finance stocks (if it is attracted solely to finance stocks and varies in proportion to the volume of stocks), etc.

Conditionally fixed logistics costs are cost components that do not change within certain boundaries of logistics activities, for example, storage costs depend more on the total potential of the warehouse (its area or capacity) than on the degree of use of this potential.

13) Break-even point - the minimum volume of production and sales of products, at which expenses will be compensated by income, and with the production and sale of each subsequent unit of production, the enterprise begins to make a profit. The break-even point can be determined in units of production, in monetary terms, or in terms of the expected profit margin.

Synonyms: critical point, CVP point.

Not to be confused with the payback point (of the project). It is calculated to determine the time when the profit of the project will exceed the costs spent on it, this is the same break-even point, only it is measured not in pieces, but in months and years.

The break-even point in monetary terms is the minimum amount of income at which all costs are fully recouped (the profit is zero)

The break-even point determines what the sales volume should be in order for the company to work without loss, to cover all its expenses without making a profit. In turn, how the profit grows with the change in revenue is shown by the Operating leverage (operating leverage).

To calculate the break-even point, you need to divide the costs into two components:

Variable costs - increase in proportion to the increase in production (the volume of sales of goods).

Fixed costs - do not depend on the amount of products produced (goods sold) and on whether the volume of transactions increases or decreases.

The break-even point is of great importance in the question of the viability of the company and its solvency. So, the degree of excess of sales volumes over the break-even point determines the margin of financial strength (stability margin) of the enterprise.

Target profit method taking into account break-even - provides the following stages:

1. Determination of the desired rate of net profit on capital.

2. Determination of the absolute value of the target profit.
3. Setting the price range for competing products

(alternative options).

4. Determination of the volume of breakeven issue ( breakeven points ) for each price option.

5. Determination of the value of the output (sales) of the goods, providing the desired net profit.

6. Evaluation of the likelihood of selling the amount of goods that provides the target profit.

7. The choice of the level of application of the price and the volume of output (sales).

14)
The word "costing" means the calculation of the cost of production. In modern economic literature calculation is defined as a system of economic calculations of the cost of certain types of products (works, services). In the process of calculation, production costs are compared with the number of products produced and the unit cost is determined.

The task of calculating is to determine the costs that fall on a unit of their carrier, that is, on a unit of production, order, service, work intended for sale, as well as domestic consumption.

The end result the calculation is the abandonment of the cultivation. Depending on the purposes of the calculation, a distinction is made between planned, estimated and actual cost estimates. All of them reflect the costs of production and sale of a unit of a specific type of product in the context of costing items.

Planned Costing compiled for the planning period on the basis of the norms and estimates in force at the beginning of the period.

Estimate calculation calculated when designing new production facilities and designing newly developed products in the absence of consumption rates.

The actual (reporting) calculation reflects the totality of all costs for the production and sale of products. It is used to control the implementation of planned targets to reduce the cost of various types of products, as well as to analyze and dynamics of cost.

Calculation allows you to study the cost of specific products obtained in the production process.

15) Transaction costs in logistics
Transaction costs - costs incurred in connection with the conclusion of contracts (including the use of market mechanisms); costs accompanying the relationship of economic agents. Allocate

Costs of collecting and processing information,

The costs of negotiating and making decisions,

Control costs

Costs of legal defense of contract performance by using the market.

Transaction costs are central to neoinstitutional economics and Transaction Cost Theory. Ronald Coase, conducting a thought experiment describing an economy without transaction costs, showed that in this case the action of social institutions becomes unimportant (accordingly, economic formations become unimportant), since people can agree on any profitable solution without costs.

The production process always requires certain costs, but in drugs where several participating organizations operate, in addition to internal costs, transaction costs arise, which include all costs (for interconnections in the supply chain, in addition to own costs, production of trade and services). This type of costs, called transactional costs, is of particular importance for drugs, where there are a variety of material, information and financial flows.

Under transaction costs the costs of economic interaction between business entities are understood. In order for the transaction to take place, it is necessary to collect information on the prices and quality of goods and services, agree on its terms, monitor the good faith of its implementation by the partner, and obtain compensation in case of termination of the transaction.

Therefore, the execution of transactions is associated with various losses and costs, which must be considered as a separate category.

Behind any communication in a LAN are the costs of its implementation, and transaction costs are a kind of "frictional forces" of the economic system. Transaction costs in drugs include the costs of making decisions, developing plans and organizing future activities, negotiating its content and conditions when two or more participants enter into a business relationship; costs associated with changing plans, revising the terms of the transaction and resolving disputes when it is dictated by new circumstances; costs caused by compliance with the agreements by all participants *. Transaction costs (TAI) also include any losses arising from:

• ineffectiveness of joint decisions, plans, contracts and established structures;

• ineffective reactions to changed conditions;

• ineffective protection of agreements.

The level of transaction costs is determined by the specifics of transactions. Transactions differ in what requirements they impose on the limited rational abilities of economic agents operating in drugs, and what room remains for their "opportunistic" behavior. For each type of transaction, special coordinating and defense mechanisms that soften the possible friction and loss associated with it.

Boiler method for calculating the cost of production

The boiler method of calculating the cost of production is the least common in practice. This is due to the fact that its information content is minimal: accounting can provide information only about what the organization cost to manufacture all products. Usage this method is justified only for small enterprises or for industries where homogeneous products are produced - the so-called single-product industries (for example, in the coal mining industry for calculating the cost of coal or shale in individual mines or open-pit mines). The cost of a unit of production for boiler metering is the result of dividing the entire amount of costs accumulated over the period by the volume of production in physical terms (in our example, by the number of tons of coal).

Customized method of calculating the cost of production

The custom-made method of calculating the cost of production got its name due to the fact that the object of the calculation is a production order opened for a product (a small group of products), a separate work or service. As a rule, each order is intended for a separate customer, consumer, recipient, and the quantity of products (items) for each order is known in advance. The actual cost of goods manufactured to order is determined only after its fulfillment by summing up all the costs for it. To determine the unit cost, the total cost of the order is divided by the number of items produced. Therefore, a fundamental feature of the order-by-order method is the formation of the volume of costs for each completed order, and not for a period of time. The custom-made method is used for single or small-scale production of products, as well as for calculating the cost of repair and experimental work.

Examples of custom production are construction, science and intellectual services (audit, consulting), printing and publishing business, furniture industry, repair services, etc.

By-pass (process-by-process) method of calculating the cost of production

The alternate accounting method is used at enterprises with mass products homogeneous in terms of the source material and the nature of processing, in which physicochemical and thermal production processes prevail, and with the transformation of raw materials into finished products under conditions of a continuous and, as a rule, short technological process or a series of sequential production processes. processes, each of which or a group of which constitutes separate independent redistributions (phases, stages) of production (for example, in the chemical and metallurgical industries, a number of branches of the timber, light and food industries, etc.). The incremental accounting method is also used in industries with integrated use raw materials.

The method is called by-process (by-process) due to the fact that the object of the calculation is a redistribution or some process. At the same time, redistribution (process) is understood as the finished part of the technological process, which ends with the release of an intermediate or final product (semi-finished product or finished product). The selection of each intermediate product is carried out on the condition that it has its own direction of use, which means that it can be sold on the side.

The alternating method is characteristic:

· For mass production, in which finished products are produced by processing raw materials (blanks) at several stages (redistribution, processes), following one after the other;

· For the production of sufficiently homogeneous products;

· In the case of a short technological cycle;

· Provided that the entire production process can be broken down into constantly repetitive operations.

Transitional (per-process) costing is typical for industries where products are transferred from one department (process) to another until the product is completely manufactured. Cost accounting with this method is carried out by stages (phases) of the production process, for example, at textile mills - in three stages: spinning, weaving finishing production. Classical examples of transverse production are the chemical industry, oil refining, metallurgy, textile, cement, paint and varnish, food, flour, pulp and paper, glass industries. Quite effectively, line-by-line accounting can be used in large-scale mechanical engineering (for example, in the automotive industry).

Cost of products (works, services)- these are the current costs of the enterprise, expressed in monetary terms, for the production and sale of products (works, services).

The cost of production is a capacious, diverse and dynamic economic category. It is the most important quality indicator that shows how much it costs an enterprise to manufacture and sell products. The lower the cost, the higher the profit and, accordingly, the profitability of production.

The calculation of the cost of production for an enterprise is necessary for:

Evaluation of the implementation of the plan for this indicator and its dynamics;

Determination of the profitability of production and certain types of products;

Implementation of internal production cost accounting;

Identification of reserves for reducing the cost of production;

Determination of prices for products;

Calculation of the economic efficiency of the introduction of new equipment, technology, organizational and technical measures;

Justification of the decision to manufacture new types of products and remove obsolete products from production, etc.

The cost of production includes various types of costs that depend and do not depend on the work of the enterprise, arising from the nature of the production and not directly related to it.

The influence of the state on the formation of production costs is manifested in following cases:

Division of enterprises' costs into current production costs and long-term investments;

Differentiation of the costs of enterprises that are attributed to the cost of production and reimbursed from other sources of financing (financial results, special funds, targeted financing and targeted receipts, etc.);

Establishment of norms for depreciation of fixed assets, rates of deductions for social needs, the amount of various taxes and fees.

In addition, it should be borne in mind that at enterprises, although part of the costs is included in the cost of production in the amount actually produced, for tax purposes, their amounts are adjusted taking into account the established limits, norms, standards and rates (travel expenses, entertainment expenses ).

Costing may vary due to the following factors:

1) depending on the degree of product readiness and its implementation, distinguish between the cost of gross, marketable, shipped and sold products;

2) depending on the quantity of products - the cost of a unit of products, the total volume of products produced;

3) depending on the completeness of the inclusion of current costs in the cost of the object of calculation - the full actual cost and the reduced (truncated) cost;

4) depending on the efficiency of cost formation - actual, normative, planned;

5), depending on the cost accounting center, there are:

a) workshop cost - represents the costs of the workshop associated with the production of products;

b) production cost - in addition to the costs of workshops, includes general business expenses;

c) full cost - reflects all costs of production and sales, is made up of production costs and selling costs.

Thus, it is clear that in the theory and practice of accounting there is more than one concept of cost, and it is necessary each time to clarify which of the indicators in question.

One of the main conditions for obtaining reliable information about the cost of production is a scientifically based classification of costs included in its composition.

Accounting at actual cost

The method of calculating the cost of production, in which direct costs are calculated based on the actual amount of resources expended and actual prices, and indirect costs are based on the actual distribution ratio, is called actual costing.

Actual costs = Actual number of resources used x Actual price of resources used

(See the concept of cost in question 17)

This method is widely used to justify the following decisions: setting a long-term price threshold, changing the order portfolio.

P total cost- production cost, increased by the amount of selling and selling expenses. This indicator integrates the total costs of the enterprise associated with both production and sales of products.
Full cost - the sum of the costs associated with the production of products and the costs of selling them (production cost + selling costs).

19)
Standard costing

Standart costing is a cost accounting and costing system using standard costs. Standard costs are called costs, the amount of which is set in advance and which serve as the necessary benchmarks, as well as indicators of the extent to which it was possible to achieve the intended goals. Target costs are made up of 3 main elements of production costs: material costs, labor costs, and general production costs.

The Standard Costing system is based on the following principles:

1. preliminary rationing of costs by elements and cost items;

2. drawing up normative calculations for the product and its components;

3. separate accounting of standard costs and deviations;

4. analysis of deviations;

5. clarification of calculations when the norms change.

20)
Direct costing

In 1936, the American economist Jonathan Garrison created the "Direct Costing" doctrine, according to which only direct costs should be taken into account in the cost price.

Direct costing is a method based on dividing costs into fixed and variable costs depending on changes in production volumes, which allows you to objectively reflect the impact on the magnitude of changes in production volumes.

The main feature of direct costing is that the cost is taken into account and planned only in terms of variable costs, since it is assumed that the constant ones remain unchanged.

When using this method, fixed costs are not included in the cost of production and are written off directly to the decrease in the profit of the organization, and the difference between the proceeds from the sale of products and variable costs is the marginal income.

The Direct Costing system uses the following model for generating the financial result from the sale of products (works, services):

Revenue (net) from the sale of products (works, services)

Variable costs

Marginal income

Fixed costs

Profit (loss) from sales

Direct costing allows management to focus on the change in marginal income both for the enterprise as a whole and for various products; to identify products with greater profitability in order to switch mainly to their production, because the difference between the selling price and the amount of variable costs is not obscured as a result of writing off fixed costs to the cost of specific items. The system provides the ability to quickly reorient production in response to changing market conditions.

Despite the fact that accounting standards do not allow full use of the Direct Costing system for preparing external reporting and calculating taxes, this method is now increasingly used in domestic accounting practice. It is used in internal accounting to conduct a feasibility study and justification for making both promising and operational management decisions in the field of production break-even, pricing, etc.

However, the organization of management accounting according to the direct costing system is associated with a number of problems that arise from the features inherent in this system.

1. Difficulties arise when dividing costs into fixed and variable costs, since there are not so many purely fixed or purely variable costs. Basically, the costs are semi-variable, which means that difficulties arise in their classification. In addition, the same costs may behave differently in different environments.

2. Opponents of direct costing believe that fixed costs are also involved in the production of a given product and, therefore, should be included in its cost. Direct costing does not answer the question of how much the manufactured product costs, what is its total cost. Therefore, an additional distribution of conditionally fixed costs is required when it is necessary to know the full cost of finished goods or work in progress.

3. Maintaining cost accounting for a reduced nomenclature of items does not meet the requirements of domestic accounting, one of the main tasks of which until recently was the preparation of accurate calculations.

MACO– Marginal cost- margin, marginal income, marginal revenue. Shows the amount of profit from production activities excluding fixed costs. Of course, this indicator is interesting not only in absolute terms, but also in percentage terms. The following are the fixed cost items and the corresponding financial performance indicators:

The method of accounting and calculating costs for the functions "ABC-costing".

It is an Activity-Based Costing method.

The ABC method is based on the fact that costs are incurred as a result of performing certain operations. The costing process involves calculating costs in 3 stages:

At the first stage, the cost of overhead costs is transferred to resources in proportion to the selected cost drivers. Knowing the reasons for the occurrence of each group of indirect costs, you can more reasonably attribute them to the cost of a particular type of product or service. Therefore, first of all, it is necessary to correctly identify the factors that determine them (cost drivers).

At the second stage, the structure of operations (actions) required to create products is developed. After that, the cost of resources calculated at the previous stage is transferred to operations (actions) in proportion to the selected resource drivers.

In the third stage, the cost of operations is “absorbed” by cost objects in proportion to the drivers of the operations. This results in an accurately calculated cost of cost items such as products or services.

The main advantage of accounting and costing by activity is that it is more accurate than traditional method cost allocation calculating the cost of a product. This characterizes more informed pricing decisions.

The advantages of the method:

- cost reduction... The real picture of costs makes it possible to more accurately determine the types of costs that need to be optimized.

- pricing policy... Accurate allocation of costs to costing objects allows you to determine the lower price limit, the further reduction of which relative to such a limit leads to the unprofitable product.

- product and assortment policy... The real cost allows you to develop a program of action in relation to a particular product - to remove it from production, to optimize costs or to maintain it at the current level.

- estimates of the cost of operations... You can decide whether it makes sense to outsource certain operations or whether organizational changes are needed.

22. The concept of management at the target cost "Target costing".

It is a holistic management concept that supports a cost-cutting strategy and implements the functions of planning the production of new products, proactive cost control and calculating target costs in accordance with market realities.

The very idea underlying the concept is simple and revolutionary at the same time. Japanese managers just turned it inside out traditional formula pricing:

Cost + Profit = Price,

which in the concept was transformed into equality:

Price - Profit = Cost.

The “target costing” system, in contrast to traditional pricing methods, provides for the calculation of the cost of a product based on a pre-set selling price. This price is determined using marketing research, i.e. is actually the expected market price of a product or service.

To determine the target cost of the product, the amount of profit the firm wants to make is subtracted from the expected market price. Further, all participants in the production process - from a manager to a simple worker - work to design and manufacture a product that meets the target cost.

The advantages of the method:

1. An integrative approach to new product development provides a step-by-step understanding of every nuance related to cost. Managers and employees, striving to get closer to the target cost, often find new, non-standard solutions in situations that require innovative thinking.

Ministry of Education and Science of the Russian Federation

Financial and Economic Institute

Course work on the topic:

"Factors affecting the cost

products of the enterprise "

Completed

Checked :.

Introduction ………………………………………………………… 3

1. The concept of production cost .... ………………… ..4

2. The composition of the enterprise's costs included in the cost of production ……………………………………………………………………………………………………………………………………………………….

3. Types of production costs ………………… .. ………………………………………………………………… 8

4. Classification of production costs ………… .......... 10

5. Factors affecting the cost of production and their classification ………………………………………………… .16

Conclusion ……………………………………………………… 15

Bibliography …………………………………………………… 16

Introduction

Currently, production is developing in Russia, and with it the market and the country's economy. If earlier, in the early nineties, with a shortage of goods, there was no acute problem of selling products, today we can say that it exists. With the process of filling the market with goods and services, competition grows, which forces each market participant to fight for their place. The winner in the competition is the one with the higher quality and lower price for a product or service. It is these two main factors that influence the outcome of the struggle, and the reserve for improving these factors is precisely contained in the cost price.

In a generalized form, the cost of production reflects all aspects of the economic activities of enterprises, their achievements and shortcomings. The level of prime cost is associated with the volume and quality of products, the use of working time, raw materials, materials, equipment, the expenditure of the wage bill, etc. The prime cost, in turn, is the basis for determining prices for products. A systematic reduction in the cost of industrial products is one of the main conditions for increasing the efficiency of industrial production. It has a direct impact on the amount of profit, the level of profitability, as well as on the national monetary fund - the budget.

The aim of the course work is to study the formation of the cost of production, identify and analyze the factors affecting the cost of production.

1. The concept of production costs.

The cost of products, works or services is a monetary expression of the amount of costs required for the production and sale of a given product, or more precisely its unit. Costs are understood as the costs of all types of resources, expressed in monetary form: fixed assets, natural and industrial raw materials, materials, fuel and energy, labor used directly in the process of manufacturing products and performing work, as well as to maintain and improve production conditions and improve it ( costs will be discussed in more detail below). The composition of the costs included in the cost of production, their classification by item is determined state standard, and the methods of calculation - by the enterprises themselves.

The cost of production, representing the costs of the enterprise for production and circulation, serves as the basis for comparing costs and incomes, i.e. self-sufficiency - a fundamental feature of market cost accounting. The cost price is one of critical indicators efficiency of resource consumption.

The prime cost is part of the cost of production and shows what the production costs for the enterprise (firm), therefore the prime cost is the main price-generating factor. The higher the cost, the higher the price will be, other equal conditions... The difference between price and cost is profit. Therefore, in order to increase profits, it is necessary to either raise the price or reduce the cost.

The cost price is part of the price of the goods, and it reflects most of the cost of production and depends on changes in the conditions of production and sale of products. The cost price is included in

especially significant indicators of the efficiency of economic activity. It represents the costs of the enterprise for production and circulation, serves as the basis for comparing costs and incomes, that is, self-sufficiency. The cost price shows how much it costs the enterprise produced by it

products, how much you can earn on the sale of products, or what kind of "markup" to make in excess of the cost, that is, it is the basis of pricing. If the cost of the products sold is greater than the cost price, then expanded production takes place. If in the process of sale the products are less than the prime cost, then even simple reproduction is not ensured. Without exaggeration, this indicator most sensitively reacts to the situation that develops in enterprises, in the production of certain types of products and in entire industries.

2. The composition of the enterprise's costs included in the cost of production.

The composition of the enterprise's costs is varied. These are not only the costs of raw materials and materials, wages, depreciation, but also the costs of the enterprise associated with the payment of taxes, fines, maintenance of housing on the balance sheet of the enterprise, payment of vouchers for employees of the enterprise, the construction of new objects of fixed assets, etc. the main costs of the enterprise, which are included in the cost of products (works, services). This includes costs:

Directly related to the production of products due to

technology and organization of production;

Associated with the use of natural raw materials;

For the preparation and development of production (checking the readiness of units,

production of test samples of products, etc.);

Non-capital character, associated with improving the technology and organization of production, as well as improving the quality of products, their reliability, durability, carried out during the production process;

Related to invention and innovation, including the costs of organizing exhibitions, competitions, payment of royalties;

For the maintenance of the production process (provision of production with raw materials, materials, fuel, energy, as well as the fulfillment of sanitary and hygienic requirements and security costs);

To ensure normal working conditions and safety measures, including the design and maintenance of baths, showers, laundries, etc., as well as the costs of providing workers with overalls, food;

Current ones related to the maintenance and operation of environmental funds. At the same time, payments for the maximum permissible emissions of pollutants are made at the expense of the cost of production, and payments for exceeding them are made at the expense of net profit;

Manufacturing management related. This includes the costs of maintaining the management apparatus, the cost of material and technical and transport services for their activities, operating costs for the maintenance of management buildings, offices, equipment, inventory, travel costs, payment for communication services, computing centers, banks, as well as services provided third-party management organizations, payment for consultations, audit services, hospitality. But for tax purposes, the costs of maintaining official vehicles, compensation for the use of personal vehicles for business trips, travel and entertainment expenses are accepted within the limits established by law. The cost of production does not include the costs associated with an audit conducted at the initiative of one of the founders of the enterprise, as well as the costs of improving systems and capital controls, the cost of installing and connecting telephones, etc.;

Associated with the training and retraining of personnel. For tax purposes, payments under contracts with educational institutions for training, advanced training and retraining of personnel, not more than 2% of the cost of wages of the industrial production personnel of the enterprise are included in the cost of production;

Transportation of workers to the place of work and back in directions not served by public passenger transport;

Contributions to off-budget funds for the wages of workers employed in the production of goods (works, services);

Payments for voluntary insurance of enterprise property, as well as payments for concluding in favor of its employees contracts of accident insurance, medical insurance and contracts with non-state pension funds that have a corresponding license - within 1% of the volume of products sold;

To pay interest on bank loans received. For tax purposes, the cost of paying interest on overdue loans is not accepted by the tax authorities, and the payment of interest by banks is accepted within the discount rate of the Central Bank of the Russian Federation, increased by 3 points;

Sales-related products;

Depreciation deductions for the full restoration of fixed assets according to the norms approved in the prescribed manner;

Depreciation of intangible assets;

Payment for the lease of individual objects of fixed assets, as well as lease payments for financial leasing operations;

Taxes, fees, payments and other mandatory contributions made in accordance with applicable law;

Other types of costs included in the cost of products (works, services) in accordance with the procedure established by law.

The costs of manufacturing products (works, services) are included in

the cost of production of the reporting period to which they relate, regardless of the time of payment. It should be noted that part of the costs included in the cost of products (works, services) are standardized for tax purposes, for example, the costs of training, advertising, entertainment costs, etc. The cost price includes the full amount of such costs, but when calculating taxable profit to its actually obtained value, add the costs incurred by the enterprise in excess of the norms. In addition, the cost of production includes losses from rejects, losses from downtime for internal production reasons and from a shortage of incoming material resources within the limits of natural loss.

3. Types of production costs.

It is necessary to distinguish between the total cost of all manufactured products - the total cost of manufacturing products of a certain volume and composition; individual cost - the cost of producing only one product (for example, for the manufacture of a unique unit, provided that no other types of products are simultaneously produced in this production unit); and the average cost, determined by dividing the total cost by the number of products produced.

Depending on the volume of costs included in the cost, the cost of operating, workshop, production and full are distinguished. Operating (technological, aggregate) reflects the costs of performing a given technological operation.

The workshop cost includes the costs of manufacturing products within the workshop, in particular, direct material costs for the production of products, depreciation of workshop equipment, wages of the main production workers in the workshop, social contributions, maintenance and operation costs of workshop equipment, general workshop costs. The shop floor cost is the initial basis for determining the intermediate intra-plant planned and calculated prices when organizing the intra-plant cost accounting.

The production cost (the cost of finished products) covers the costs of the enterprise for the production of products. In addition to the shop cost, it includes general plant costs (administrative and managerial and general business costs) and costs of ancillary production. The total cost (cost of products sold (shipped)) includes all costs associated with the production and sale of products.

It differs from the production cost by the amount of non-production costs (commercial costs - the costs of packaging, storage, loading, transportation and advertising) and is calculated only for marketable products. It should be borne in mind that these costs depend on the volume of products shipped and are variable.

Moreover, they distinguish between planned and actual costs. The planned cost is determined at the beginning of the planned year based on the planned expenditure rates and other planned indicators for this period. Actual cost is determined at the end of the reporting period based on accounting data on actual production costs. The planned cost price and the actual cost price are determined according to the same methodology and according to the same costing items, which is necessary for comparing and analyzing cost indicators. Comparison of the planned and actual cost allows you to objectively assess the degree of profitability of the enterprise and the rationality of the use of both material and intellectual resources.

4. Classification of production costs.

Of great importance for the correct organization of accounting for production costs is their scientifically grounded classification. The need to study the structure of the cost is due to the fact that the costs of the enterprise (firm) for the production of products are different in their economic nature and size, and therefore in their share in the total cost. Due to the variety of production costs, it is customary to group them by different signs into qualitatively homogeneous aggregates.

Grouping costs by economic elements. To find out under the influence of what factors a given level of cost was formed, to what extent and in what direction these factors influenced the total cost, it is necessary to divide the various costs into groups, or cost elements.

This grouping is based on the feature of the economic content of a particular expense. The costs of raw materials, fuel, labor costs and other costs in this case are considered not just as components of the cost price, but as a reimbursement of the costs of materialized and living labor - the reimbursement of consumed objects and means of labor and labor itself.

Among the production costs, the following elements stand out:

· Material costs (less the cost of returnable waste);

· Labor costs;

· Deductions for social needs;

· Depreciation of fixed assets;

· Other costs.

For these elements, the enterprise draws up a "Production Cost Estimate", which determines the total amount of all enterprise costs for the planned production volume. Let's consider these elements in more detail. The element "Material costs" reflects the cost:

Raw materials and materials purchased from the outside, which are part of the manufactured products;

Purchased materials used in the manufacturing process of products to ensure the normal process and for packaging products, as well as spare parts for equipment repair;

Purchased components and semi-finished products that undergo further additional processing at this enterprise;

Works and services of a production nature, performed by other enterprises or industries of the same enterprise, not related to the main type of activity;

All types of fuels and energy purchased from the side, consumed for technological purposes.

The cost of material resources is formed based on the prices of their consumption (excluding VAT), margins, customs duties, fees for transportation, storage and delivery carried out by other enterprises, etc.

The sum of all the above costs spent on the production of products is reduced by the cost of returnable production waste (residues of raw materials and materials arising in the process of converting the initial material into finished products, which have completely or partially lost the consumer qualities of the initial material, but which can be reused by the enterprise as a material) for the release of products or sold to the outside).

The element "Labor costs" includes:

The cost of wages for the main production personnel of the enterprise, including bonuses for workers and employees, as well as compensation in connection with the increase in prices and the indexation of income within the limits provided for by law;

Compensations paid in amounts established by law to women who are on partially paid parental leave.

The element "Social deductions" includes mandatory deductions in accordance with the norms established by law from the amount of labor costs.

The element "Depreciation of fixed assets" reflects the amount of depreciation deductions for the full restoration of fixed assets, determined based on the book value of the norms approved in the prescribed manner.

The item "Other costs" includes:

Depreciation of intangible assets;

Rent;

Awards for inventions and rationalization proposals;

Compulsory insurance payments;

Interest on bank loans;

Taxes included in the cost of products (works, services);

Contributions to off-budget funds;

Payment for the services of advertising agents and auditing organizations, communications, computing centers, non-departmental security, etc. The distribution of costs by economic elements allows us to distinguish two main groups of them: the costs of past labor, embodied in the cost of consumed objects of labor (raw materials, materials, etc.) and means of labor (depreciation), and the cost of living labor (labor costs). Of other costs, usually two-thirds are related to material costs, and the rest - to the costs of living labor.

Thus, the element-by-element analysis of the cost price shows the specific costs of the production of products, regardless of their place of origin, and does not reflect the process of formation of the cost of production by stages of its production. These goals are met by the grouping of costs by calculation items, which takes into account the costs at their place of origin and direction, and therefore makes it possible to determine the level of cost for individual types of products.

The industry has adopted the following standard classification of costs by calculation items:

1.Raw materials and main materials

2. auxiliary materials (purchased products, semi-finished products and production services)

3.Returnable waste (deducted from cost)

4.fuel and energy for technological purposes

Total: Materials

5. workers' wages

6.deductions for social needs

7.expenses for the maintenance and operation of equipment

8.provision for repairs

9.depreciation of fixed assets

10.general production costs

11.general expenses

Total: Production cost

12.business expenses

Total: Full cost

The listed articles are subject to change taking into account the nature and structure of production. According to these articles, the cost of production is calculated and estimates are drawn up. Depending on the specific weight of which costs prevails in their general structure, distinguish labor-intensive industries (coal, mining, logging), material-intensive (many light and food industries), energy-intensive (non-ferrous metallurgy), as well as industries with a large share of depreciation costs (oil and gas industries). This classification is important, first of all, for determining ways to reduce costs. By the nature of the connection with the technological process (with the volume of production), basic and overhead costs are distinguished.

The main costs are directly related to the production process: raw materials and basic materials, auxiliary materials and other costs, except for general production and general business. The main costs, as a rule, are conditionally variable: their total value changes approximately in proportion to the change in the volume of products produced.

Overhead costs are associated with the processes of organization, management and maintenance of production. These costs are weakly connected with the volume of production, do not change proportionally to it, therefore they are called conditionally constant. This includes costs, the absolute value of which is limited by the shop or the enterprise as a whole and is not directly dependent on the volume of implementation of the production program (costs of heating and lighting of premises, salaries of management personnel).

Not all types of costs can be directly attributed to specific types of products, many of them must first be determined as a whole and only then allocated between different products. Therefore, according to the method of attribution to the cost of production, direct and indirect costs are distinguished, which can be distinguished by grouping costs according to calculation items.

Direct costs are directly dependent on the volume of production or on the time spent on its manufacture and can be directly and directly attributed to its cost: raw materials and basic materials, losses from marriage and some others.

Indirect costs cannot be attributed directly to the cost of certain types of products and are distributed indirectly, using conditional calculations, for example, in proportion to the remuneration of production workers:

general production, general business, non-production costs, etc. Items that combine indirect costs are called complex. The sum of all direct costs is the production cost of the item. The sum of all direct and indirect costs gives the cost of goods sold.

The division of costs into direct and indirect depends on industry specificities, the organization of production, the accepted method of calculating the cost of production, for example, in the coal industry, where only one type of product is produced, all costs are direct.

According to the frequency of occurrence, expenses are divided into current and non-recurring ones. Current expenses have a frequent frequency (consumption of raw materials and materials). One-time (one-time) - the cost of preparing and mastering the release of new types of products.

5. Factors affecting the cost of production and their classification.

For any organization, the quality of decisions made regarding cost management is a guarantee of its effective work. The cost of production is a complex concept, and it depends on the influence of a large number of different factors. All factors, firstly, can be divided into two main categories: external origin, i.e. outside the given enterprise, and internal order. External factors include: changes in prices for materials, semi-finished products, fuel, tools and other values received by the enterprise for production needs; changes in the established size of the minimum wage, as well as all kinds of compulsory contributions, deductions and charges. The main internal factors are a decrease in the labor intensity of manufacturing products, an increase in labor productivity, a decrease in the material consumption of manufactured products, the elimination of losses from rejects, etc.

Secondly, the most important technical and economic factors affecting the level of production costs can be divided into four groups: factors determined by the technical level of production; factors,

determined by the level of organization of production, labor and management; factors associated with changes in the volume and range of products; national economic factors.

The second group of factors affects the reduction of production costs by improving methods of organizing production and labor, better use of working time, and a reduction in the technological cycle.

production and sales of products, improvement of production management, reduction on this basis of management costs, etc. When assessing the influence of factors in this group, one should take into account the results of reducing downtime and loss of working time. The same group of factors includes the improvement in the use of fixed assets, leading to a decrease in depreciation costs.

leads to a decrease in the cost of production by reducing the proportion of fixed costs.

production has a significant impact on reducing production costs as a result of the introduction of advanced technology and production technology, modernization and replacement of obsolete equipment, mechanization and automation of production processes.

Factors affecting the cost of production can be classified according to several criteria.

4. By appointment, the main and secondary factors are distinguished. This group of factors depends on the specialization of the enterprise. If we consider a material-intensive production, for example, a meat-processing enterprise, then the following factors can be attributed to the main ones: prices for material resources and consumption of raw materials and other materials; technical equipment of labor; technological level of production; production rate; nomenclature and product range; organization of production and labor. To a lesser extent, the cost of production will be affected by the management structure; natural and climatic conditions; wages of production workers.

Conclusion

The cost of production is a quality indicator,

characterizing the production and economic activities of the enterprise.

The cost price reflects the costs of the enterprise for the production and sale of products, expressed in monetary terms. In addition, all aspects of the enterprise's activities are reflected in the cost as a generalizing economic indicator: the degree of technological equipment of production and the development of technological processes; the level of organization of production and labor, the degree of utilization of production facilities; economical use of material and labor resources and other conditions and factors that characterize production and economic activities.

The most important point in studying such an indicator as

cost is the consideration of factors affecting the indicator and

determination of the main directions for cost reduction. The receipt of the greatest effect with the lowest costs, the growth of savings, the saving of labor, material and financial resources depends on how the enterprise decides this issue. Cost reflects most of the cost of products and depends on changes in the conditions of production and sales of products. Therefore, technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself in dependence

from changes in technology, technology, organization of production, in the structure and quality of products and on the cost of its production. It follows that the identification of reserves for reducing the cost 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 ties; as well as all cost components.

Systematic cost savings drive more than just growth

profit of the enterprise, but also gives the state additional funds as for further development social production, and to improve the material well-being of the working people.

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