the Analysis of labour expenses. The absolute over-expenditure of wages

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The Analysis of labour expenses provides: definition of level of expenses on wages of industrial workers in cost prices of a commodity output and studying of its dynamics, revealing of the factors which have affected a deviation of actual wages from its planned size. как сделать маску

At the analysis of labour expenses it is necessary to underline that the increase in the shop cost price of production at 50 thousand rbl. in comparison with the plan depends on a parity of rates of increase of average development and average wages on one working.

So, at the expense of advancing growth of labour productivity in comparison with growth of average wages of one working the shop cost price for the analyzed period has decreased on 1,6%. For definition of influence on the cost price of production of the expense of a wages fund the following initial data undertakes.

The Absolute over-expenditure of wages for the accounting period has made 127 rbl. For definition of influence of this deviation on the commodity output cost price the relative economy (over-expenditure) on a wages fund is defined.

Thus, taking into account an output plan overfulfillment there was a relative economy of a wages fund for 126,9 rbl.

At negative influence on the cost price of production of the expense of a wages fund the concrete reasons of the over-expenditure (absolute and relative) are necessary for analysing according to alarm documents (leaves on surcharge, prostojnye leaves, certificates about marriage, working dresses for not planned works etc.).