the Analysis of labour expenses. The primary documentation

you in section: the Analysis of labour expenses

On the basis of the resulted data it is possible to draw a conclusion that the above percent of an overfulfillment of the plan on gross output, the less share of expenses on service of manufacture and management in each rouble of gross output, i.e. With increase in a volume of output the share of conditional-constant expenses in production cost price decreases. лекарства от гриппа и простуды

Losses from marriage and non-productive costs are exposed to the Deep analysis.

From marriage the expenses estimated as a difference between the sums of the cost price of definitively defective production and expenses on correction of marriage, on the one hand, and the sums of deduction from originators of marriage and cost of rejected production at the price of possible use - with another

Losses from marriage are analyzed in the following sequence: dynamics of losses from marriage in the commodity output cost price is analyzed; dynamics of losses from marriage in the cost price of separate groups and kinds of production of shop is analyzed; reserves of decrease in the cost price at the expense of reduction of losses from marriage are defined.

The Primary documentation (about marriage) and plans-reports of shops provide guidance on routeing sheets, certificates marriage size, the reasons and originators of its occurrence. qualifier of kinds, the reasons and originators of marriage should be constructed so that it was possible to consider, on what site, in what brigade and on what operation there was a marriage.