Level of expenses for manufacture. Size of material inputs

you in section: Level of expenses for manufacture

The Analysis of this data shows level of separate articles of expenses in the cost price of production and a deviation from the plan. From the table it is visible that the expenses developing on workplaces, occupy the greatest relative density in the shop cost price of production. 123456

The Special attention addresses on article ' Expenses on the maintenance and equipment operation ' which is formed at site level, its relative density makes 18,1%.

Analyzing the cost price of a commodity output of a site, a brigade or the separate worker, it is necessary to mean that in attention it is necessary to take only those articles or elements of expenses which they directly influence. 123456

For an example we take a site of the main forge shop where for the analysis the following articles of expenses undertake.

The Forge site:

1. raw materials and materials, metal;
2. fuel on the technological purposes;
3. the basic wages of industrial workers;
4. losses from marriage etc.

Their Choice depends on specificity of manufacture.

Such articles of expenses as raw materials and materials, a returnable waste, purchased products, half-finished products and services kooperirovannyh the enterprises, fuel and energy on the technological purposes and the basic wages of industrial workers, are analyzed in more details. 123456

Because all articles of material inputs are studied at the analysis by means of identical receptions, here we will analyse only article ' Raw materials and materials '. 123456

The Size of material inputs substantially depends on level of technics and technology, the manufacture organisation, from statement of the account of materials and half-finished products in manufacture, their storage and use control in shop.