From the table it is visible that raw materials and materials occupy the greatest relative density in the cost price (31,54%), besides, on a product the over-expenditure in comparison with the plan for 0,11 rbl.

as a whole is admitted

Then deviations on each of accounting articles are analyzed. For revealing of more detailed deviations on material inputs the Raw materials and ьр=хЁшры№" are necessary to take advantage of the second section of accounting ' Decoding under article „; '. Deviations can be because of change of the price and norm of the expense of materials if the analysis is spent on a producing unit, and because of change of norms in all other cases. This analysis is similar stated above as a whole on structural divisions. Originators and the reasons of deviations come to light on the basis of primary documents under the account of use of materials in manufacture.

The Analysis of other articles of the accounting making the greatest relative density in accounting of a detail (knot, a product), is carried out also by the technique set forth above.

Unlike articles of a factor cost expenses on service of manufacture and management carry to conditional-constant expenses, i.e. These expenses have no direct proportional dependence on a volume of output. Hence, the it will be more let out finished goods in comparison with the plan, the there will be a relative density of these expenses in production cost price less.

The Analysis of expenses on service of manufacture and management is conducted under articles of the analytical account in comparison to the plan (estimate). Unlike the analysis of the cost price of a commodity output in this case planned targets undertake without recalculation.