At all levels, since shop, material inputs in the commodity output cost price are influenced only by norms of the expense of materials. Therefore the special attention at the analysis addresses on all cases of excess of norms. The over-expenditure of material norms is caused by following reasons: discrepancy of the equipment, equipment and the tool to technological process; receipt of materials with deviations from the established standards and specifications; replacement of one kinds of grades and standard sizes of materials others; infringement of technological process: manufacturing of preparations with unduly big allowances on processing (change of admissions); wrong open; manufacturing of details instead of received from suppliers; use of a waste instead of a high-grade material; use of a high-grade material instead of a waste; marriage restoration; insufficient qualification of workers etc.

At a standard method of the account of expenses for manufacture corresponding deviations in the expense of raw materials, materials and half-finished products, and also the reasons of deviations are established under alarm documents. Besides, deviations from norms because of insufficient qualification of workers can be defined a settlement way.

The Analysis of deviations from norms of the expense of materials for the reasons and originators, especially for a month and shorter terms (for a decade, a five-day week, day), gives the big possibilities for revealing of reserves on decrease in the cost price and operative acceptance of administrative decisions, i.e. Allows to influence a course of performance of production targets.