Level of expenses for manufacture. The analysis of the shop cost price

you in section: Level of expenses for manufacture

Level of expenses for manufacture and its decrease in industrial divisions act as the major indicator of an estimation of their self-supporting activity.

Problems of the analysis of the cost price of production of intraeconomic divisions of a production association are: an objective estimation of performance of the plan under the cost price of production of division as a whole and under separate articles of expenses; definition of influence on the cost price of separate factors; revealing of reserves of the further decrease in the cost price and increase on this basis of a production efficiency.

The Analysis of the shop cost price of production is carried out in following directions: the analysis of industrial expenses under accounting articles; the analysis of the shop cost price of details, knots and products; the analysis of losses from marriage and non-productive expenses; the analysis of introduction of technically well-founded norms and specifications of the expense of raw materials, materials, energy; the analysis of self-supporting claims; definition and an estimation of intraeconomic reserves of decrease in the cost price under articles of accounting and technical and economic factors.

Analysis Sources are: the reporting about commodity output release; summary accounting of the cost price of separate products; reports on use of raw materials and materials, a wages fund etc.; the data operative and book keeping with the information on the reasons and originators of deviations; primary documents, etc. Analysis of the cost price of production begin with an estimation of performance of the plan on a shop commodity output.