The Analysis of deviations of material inputs from norms for the reasons and originators is especially effective in the conditions of COMPUTER application.

For revealing of reserves on decrease in the cost price of production the great value has the analysis of changes of norms for the reasons. It gives the chance to supervise carrying out of organizational-technical actions, to reveal their concrete results, and also to define and estimate results of rationalisation work.

The Analysis can be spent by kinds of used materials or by kinds of made production.

The Size of material inputs on production in many respects depends on the size and degree of rationality of use of a waste.

The Losses connected with production wastes, are analyzed in two directions: reserves of fuller use of raw materials and materials, increases of factor of their use come to light; completeness and correctness of an estimation of the received waste are defined.

Losses on a waste are estimated as a difference between cost of a waste at the price of initial raw materials and the price of possible use.

The Losses connected with a waste, have increased in accounting year absolutely and rather both in comparison with planned, and against the previous period.

Further reveal degree of use of a waste. The percent of use of a waste in a total sum for a number of years is for this purpose defined. It represents private from division of cost of a waste at the price of possible use on cost of a waste at the price of initial raw materials.