Marriage can arise for following reasons: replacement of materials in the absence of the necessary; infringement of technological process; insufficient qualification of the worker; a low technological level of manufacturing. Except the reasons, originators of marriage necessarily come to light. Originators can be: workers, departments zavodoupravlenija, suppliers, others tsehi.

The Size of economy at the expense of reduction of losses from marriage is defined by the direct account as a difference of the sums of losses from marriage before realisation of actions.

Along with the analysis of losses from marriage the analysis of the non-productive costs containing as a part of article ' Shop expenses ' is carried out. Non-productive costs are the losses connected with indemnification of a damage, caused to other divisions, and also the losses caused by irrational business management, absence of thrift and economy.

Actual shop expenses join expenses of unproductive character which losses from idle times because of shop, damage and shortage of material assets, incomplete use of details, knots and products etc. concern.

The Purpose of the analysis of non-productive costs is decrease in size of losses against last year and their liquidation during the future period. During the analyzed period in comparison with previous non-productive costs have increased. Especially big percent of deviations is made by losses from damage of material assets at their storage in shop and losses from idle times.