The Wages can deviate norms for following reasons: a plan overfulfillment on commodity output release; performance of the additional operations which have been not provided in standard cost; payment of hours of the compelled idle time; surcharge to pieceworkers in connection with change of working conditions; surcharge for work in an overtime etc.

According to the table it is visible that as a whole on shop from the beginning of month there was a wages fund over-expenditure for 230 rbl., or on 0,09%. If to consider these deviations for the reasons and originators it is possible to make certain administrative decisions on their liquidation. at the same time this information on the deviations, grouped for the reasons and originators, can be used for an estimation of the labour contribution of workers and collectives in the reached result for the organisation of their stimulation (encouragement or punishment depending on their contribution to the reached result).

More detailed analysis of the cost price is carried out by studying of accounting of separate kinds of details, knots, a product with which help open the factors influencing the cost price of production. accounting not only those products on which there was an over-expenditure, but also on what there is an economy as reserves of decrease in the cost price of one products are necessary for extending and to other kinds of production are deeply analyzed.