In the conditions of individual and a batch production the analysis of the cost price of separate details and knots on accounting is carried out only on leading group of products: for the most expensive and labour-consuming. As object of the analysis 1 normo-hour on groups of structurally similar details acts, as a rule. Thus the analysis should be spent both with the account, and without expenses for the basic materials and purchased half-finished products.

Feature of the analysis of the cost price of production in mechanical shops irrespective of manufacture type is high relative density of expenses on the maintenance and equipment operation. the deep analysis of these expenses under each article (for example, amortisation, the equipment of vehicles therefore is necessary; equipment operation, except expenses on operating repair; operating repair of the equipment and vehicles; intrafactory moving of cargoes; deterioration invaluable and bystroiznashivajushchihsja tools and adaptations; miscellaneous costs). In the course of the analysis it is necessary to compare expenses postatejno and to plan ways of their decrease.

The Big relative density in the cost price of production of mechanical shop is occupied also with shop expenses. At postatejnom the analysis of expenses establish those articles on which the over-expenditure and economy are admitted. not always the economy positively characterises shop activity.