home Success stories Costs of production and sale. Performance indicators of the organization (enterprise): cost, price, profit and profitability

Costs of production and sale. Performance indicators of the organization (enterprise): cost, price, profit and profitability

production costs

Costs associated with the production of goods. In accounting and statistical reporting, they are reflected in the form of cost

The total labor cost of producing a product. The simple moments of the labor process - expedient activity, or labor itself, the object of labor and the means of labor - form the primary elements of production costs. When the process of labor (reproduction) is repeated, its material elements (means of production) are compensated (subtracted) from the social product. The labor itself is not compensated, it is spent again. But first, the labor force (working capacity) of a person must be restored.

Livelihoods required for recovery work force, are a necessary product. Production costs, reduced to their real elements, are total costs material resources(means of production and means of subsistence for workers in production). These are the general features of production costs arising from the simple labor process.

External costs- payment for resources to individuals and legal entities that are not among the employees or owners of this firm. For example, the salary of employees for hire (not included in the number of employees of the company), payments for raw materials (except for own production), etc.

Internal costs- costs used only in relation to their own resource (resources) without the cost of labor or services of persons who are not among this firm or another legal entity. For example, the cost of improving the quality of a specific products.

Cost classification

Costs can be classified according to the following criteria:

1) according to the method of attributing costs to the unit cost of production:
- a) direct (associated with the production of specific types of products, they can be directly included in the unit cost of production);
- b) indirect or overhead (costs associated not with the production of a particular type of product, but with production in general);
2) according to the uniformity of the composition of costs:
- a) simple - economically homogeneous (for example, material costs of the same purpose);
- b) complex - economically heterogeneous costs, but the same purpose (for example, for the maintenance and operation of equipment);
3) by types of expenses:
- a) by economic elements (the classification is based on the economic homogeneity of costs, regardless of the place of origin of the costs and the direction of use (for example, wages);
- b) by calculation items (the place of origin and direction of use are taken into account);
4) by the nature of the connection with the volume of production:
- a) conditionally constant, it is customary to include such costs, the value of which does not change with a change in the degree of utilization of production capacities or a change in the volume of production;
- b) conditional variables, these include costs that vary depending on changes in the volume of production.

Classification of costs by economic elements

The costs that form the cost of production are grouped according to their economic content according to the following elements:

1) material costs(excluding the cost of returnable waste). Returnable waste - the remnants of material resources formed during the production process, which have completely or partially lost the consumer qualities of the original resource and, therefore, are used at increased costs or not used at all for their intended purpose;
2) labor costs;
3) deductions from labor costs (for example, for social needs);
4) depreciation of fixed assets;
5) other expenses.

Sales of products

Sales of products are carried out in accordance with agreements concluded with buyers or through retail trade.

The receipt of manufactured products in the national economic circulation with payment for it at existing prices.

Products sold outside the industrial enterprise and paid for by the consumer, marketing or trading organization are considered to be sold.

The fact testifies that the products produced are necessary for the national economy to satisfy certain social needs. The volume of sales output determines the degree to which enterprises and branches of the national economy participate in the process of socialist expanded reproduction. Sales of products is the most important economic indicator characterizing the economic and financial activities of industrial enterprises, production associations, ministries and departments.

Product sales plan contains a list of products scheduled for sale, and the results from the sale

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1.1 The economic essence of the costs (costs) of production and sales of products

1.2 Types of costs (costs)

1.3 Composition of enterprise costs

2 Costing, its meaning

2.1 Calculation

2.2 Costing methods

2.3 The concept and essence of the cost of products (works, services)

2.4 Cost functions

3 Economic characteristic enterprises

3.1 Enterprise

3.2 Production

3.3 Products

3.4 Suppliers

3.5 Delivery regions

4 Classification of costs by items and elements

4.1 Costs

4.2 Types of classifications of production costs

5 Ways to reduce production and sales costs

Conclusion

List of used literature

Applications

Introduction

The production of products requires various costs, which are the cost of production or the cost of production. Production costs include the costs of raw materials, materials, process fuel, wages of employees, depreciation of equipment and other fixed assets, etc. but finished products must be communicated to the consumer. This industrial and technological process associated with the sale of goods requires certain costs, which are distribution costs.

The main activity of an industrial enterprise is the organization and maintenance of the circulation process of the production and sales cycle, therefore its costs act as distribution costs, which are important integral part running costs of the enterprise.

Costs of production and circulation (sales of products) are classified according to various criteria: explicit and implicit costs; limit; alternative; depending on the functions performed by the enterprise; by types of costs; tangible and intangible; constants and variables; on commodity groups; direct and indirect; according to items, etc. At the same time, the classification of costs allows you to open reserves for saving material, labor and financial costs of the enterprise, reduce the cost of production, and increase profitability.

As we can see, distribution costs are one of the main performance indicators economic activity industrial enterprise. They allow you to determine the quality and effectiveness of the work of the team. commercial enterprise. Each industrial enterprise must constantly look for reserves to save distribution costs while improving the quality of customer service.

The mode of saving distribution costs contributes to the growth of labor productivity and an increase in the level of profitability, therefore it is quite obvious that their study for the purpose of successful analysis and forecasting is very relevant at any time. Since their reduction depends on the level of knowledge of the cost structure, the factors that affect them, therefore, the profit of the economic activity of the enterprise depends on the level of knowledge by a specialist of such an economic category as distribution costs.

Thus, production costs and sales of products are one of the most important estimated indicators of the economic activity of an industrial enterprise; the profit of any commercial firm directly depends on their level. Therefore, the relevance of studying and researching this most important indicator is quite obvious.

Target term paper- systematization and consolidation of the received theoretical knowledge and practical skills, deepening of theoretical knowledge in accordance with a given topic, the formation of skills to apply theoretical knowledge in the study of production costs and sales of products on the example of JSC "Plant" Saranskkabel ".

In accordance with the goal of the course work, it is necessary to solve the following tasks; tasks are determined according to the plan:

1. Consider the concepts and composition of production costs and product sales.

2. Study costing, its meaning.

3. Expand the economic characteristics of the enterprise.

4. Find out the classification of costs by items and elements.

5. Identify ways to reduce the cost of production and sales of products.

This course work is performed on the practical material of OJSC "Plant" Saranskkabel "

1 The concept and composition of production costs and product sales

1.1 The economic essence of the costs (costs) of production and sales of products.

The production process at the enterprise is a continuous interaction of three main factors: labor resources and means of production, which in turn are subdivided into means of labor and objects of labor. The total cost of living and materialized labor is the cost of production, which are necessary condition implementation of economic activities.
The concept of "costs" is one of the most general economic categories that can be used for different modes of production in any business environment.

Costs are the monetary expression of the costs of production factors necessary for the enterprise to carry out its production activities.

In countries with developed market relations, there are two approaches to estimating costs: accounting and economic.

Accounting costs represent the cost of resources expended, measured at their actual acquisition prices. These are costs presented in the form of payments for purchased resources (raw materials, materials, depreciation, labor, etc.).

However, in order to make decisions about the appropriateness of continuing the activities of their enterprise, the owners must take into account the economic costs.

Economic costs are the quantity (cost) of other products that must be abandoned or sacrificed in order to obtain some amount of this product.

The domestic economy is characterized by an accounting approach to cost assessment. If we take this into account, then the terms "costs" and "costs" can be considered synonymous.

1.2 Types of costs (costs)

For accounting purposes, costs are classified according to various criteria.

According to the economic role in the production process, costs can be divided into basic and overhead.

To main include costs associated directly with technological process, as well as with the maintenance and operation of tools.

Overhead- the cost of maintenance and management of the production process, the sale of finished products.

According to the method of allocating costs for the production of a particular product, direct and indirect costs are distinguished.

Direct- these are the costs associated with the manufacture of only this type of product and are directly attributable to the cost of this type of product.

Indirect costs in the presence of several types of products cannot be attributed directly to any of them and are subject to distribution indirectly.

In relation to the volume of production, costs are divided into variable and fixed.

Variables e costs are costs, the total value of which for a given period of time is directly dependent on the volume of production and sales.

Under permanent costs understand such costs, the amount of which in a given period of time does not directly depend on the volume and structure of production and sales.

Variables usually include the costs of raw materials and materials, fuel, energy, transport services, part of labor resources, i.e. those costs that change with the volume of production.

Fixed costs include depreciation, rent, wage management personnel and other costs that occur even if the enterprise does not produce products.

As for the average fixed costs(per unit of output), they decrease with an increase in output and increase with its decrease.

The sum of fixed and variable costs is the gross cost of the enterprise. With an increase in the volume of production and sales of products, gross costs per unit of production are reduced due to a decrease in fixed costs.

1.3 The composition of the costs of the enterprise.

The formation of enterprise costs is carried out at five levels:

1. at the level of costs of the enterprise as a whole;

2. at the level of costs associated with ordinary activities;

3. at the level of operating costs;

4. at cost level products sold and goods;

5. at the level of production cost of production.

At the first level, out of the entire set of costs of the enterprise, the costs that are directly and directly related to the normal activities of the enterprise, and the costs associated with extraordinary events are distinguished. Value and specific gravity the latter indicate the degree of influence of unplanned and uncontrolled events on the activities of the enterprise in the reporting period. Such a distinction allows you to immediately distinguish from the composition of the costs of the enterprise costs that cannot be taken into account when assessing the effectiveness of economic activity.

At the second level, in the costs of ordinary activities, the costs associated with operating and financial activities are primarily allocated. In general, it is difficult to single out any criteria for the rationality of the cost ratio at this level. However, a significant proportion of the costs financial activities may indicate a wide variety of activities of the enterprise, the combination of which within the framework of one legal entity does not always seem appropriate and may require its separation.

The value of "other costs" (this group primarily includes costs associated with the maintenance social sphere) also indicates the presence in the enterprise of objects of expenses that are not related to the main activity, and, as a result, with the main source of cost recovery.
At the third-fifth levels, the cost structure of operating activities is studied by economic elements and costing items.

Operating costs include all costs of the enterprise associated with the production or sale of products (goods, works, services). The difference between the costs of core and operating activities is that the former do not include current expenses for the implementation of investment or financial activities.
The main indicator reflecting the cost structure of the operating activities of the enterprise is the ratio of material, energy costs and wage costs. The costs of these elements determine the total amount of consumption of all the main types of resources necessary to maintain the normal economic activity of the enterprise.

2 Costing, its value.

2.1 Calculation .

The cost of individual types of products is determined by compiling estimates that show the amount of costs for the production and sale of a unit of production. The calculation of the unit cost of production is called costing. Calculations are compiled according to the items of expenditure adopted in the given industry. There are three types of costing: planned, normative, estimated, reporting.

In the planned cost estimate, the cost is determined by calculating the costs for individual items, and in the normative cost estimate, according to the current this enterprise norms, and therefore, unlike the planned cost estimate, due to the decrease in standards as a result of organizational and technical measures, it is reviewed, as a rule, on a monthly basis.

Reporting costing is compiled on the basis of data accounting and shows the actual cost of the product, making it possible to check the implementation of the plan for the cost of products and identify deviations from the plan in individual areas of production.

Estimated costing is compiled for products or orders that are performed on a one-time basis.

2.2 Costing methods.

The correct calculation of the cost of production is important: the better the accounting is organized, the more perfect the calculation methods, the easier it is to identify through analysis the reserves to reduce the cost of production. On the industrial enterprises four main methods of costing and cost accounting for production are used: simple, custom, per-order, and standard.

Simple It is used in enterprises that produce homogeneous products that do not have semi-finished products and work in progress. In these enterprises, all production costs for the reporting period are the cost of all manufactured products (works, services). The cost of a unit of production is calculated by dividing the amount of production costs by the number of units of production.

custom method is most often used in individual and small-scale production. This method consists in the fact that production costs are taken into account for orders for a product or for a group of products. The actual cost of an order is determined at the end of the manufacture of products or works related to this order, by summing up all the costs for this order. To calculate the cost of a unit of production, the total cost of the order is divided by the number of products produced.

Transverse the costing method is used in mass production with a short but complete technological cycle, when the products manufactured by the enterprise are homogeneous in terms of the starting material and the nature of processing. Cost accounting with this method is carried out by stages (phases) of the production process. For example, at textile mills - in three stages: spinning, weaving, finishing production.

Normative the method of accounting and calculation is the most progressive, because it allows you to conduct daily control over the course of the production process, over the fulfillment of tasks to reduce the cost of production. In this case, production costs are divided into two parts: costs within the norms and deviations from the norms of consumption. All costs within the norms are taken into account without grouping, for separate orders. Deviations from the established norms are taken into account by their causes and perpetrators, which makes it possible to quickly analyze the causes of deviations and prevent them in the course of work.

2.3 The concept and essence of the cost of products (works, services).

Cost price - this is the monetary expression of the costs of production factors necessary for the implementation by the enterprise of production and commercial activities associated with the production and sale of products and the provision of services, that is, everything that an enterprise costs to produce and sell a product.

The release of products or the provision of services implies an appropriate resource provision, the value of which has a significant impact on the level of development of the enterprise's economy. Therefore, each enterprise or production link must know what the production of products (works, services) costs. This factor is especially important in the conditions of market relations, since the level of production costs affects the competitiveness of the enterprise, its economy.

In order to know what it costs to manufacture a product, an enterprise must evaluate its value in terms of material and quantitative composition (means and objects of labor), as well as in terms of the composition and quantity of labor costs required for its manufacture.

Economic and production activity at any enterprise is associated with the consumption of raw materials, materials, fuel, energy, with the payment of wages, the deduction of payments for social and pension insurance of employees, the calculation of depreciation, as well as a number of other necessary costs. Through the circulation process, these costs are constantly reimbursed from the company's proceeds from the sale of products (works, services), which ensures the continuity of the production process. To calculate the amount of all expenses of the enterprise, they are brought to a single indicator, presenting for this in monetary terms. This indicator is the cost.

The cost of products (works, services) is one of the important generalizing indicators of the firm (enterprise), reflecting the efficiency of resource use; implementation results new technology and progressive technology; improving the organization of labor, production and management. If the cost of the same or similar product of competitors is lower, then this means that production and marketing at our enterprise were organized irrationally. Therefore, changes need to be made. Again, the cost price will help to decide what changes are needed, since it is one of the factors in the formation of the assortment.

In addition, the cost is part of the cost of production and shows what it costs to produce products for the enterprise (firm), so the cost is the main pricing factor. The higher the cost, the higher the price will be, ceteris paribus. The difference between price and cost is profit. Therefore, to increase profits, you must either increase the price or reduce the cost. It can be reduced by reducing the costs included in it.

2.4 Cost functions.

1. Accounting and control of all costs for the production and sale of products;

2. Base for shaping wholesale price on the company's products and determine profit and profitability;

3. Economic justification the expediency of investing real investments in the reconstruction, technical re-equipment and expansion of the existing enterprise;

4. Definition optimal sizes enterprises;

5. Economic justification and adoption of any management decisions, etc.

3 Economic characteristics of the enterprise

3.1 Enterprise.

OJSC "Plant" Saranskkabel "is a dynamically developing enterprise since 1950, one of structural enterprises OJSC "Sevkabel-Holding".
The plant produces more than 13 thousand brand sizes of cable and wire products for various industries: metallurgy, energy, including nuclear, communications, chemical, coal, oil and gas industries, construction, mechanical engineering, Agriculture, railway transport, aviation, radio engineering, computer technology, shipbuilding.

The development priorities of JSC Zavod Saranskkabel are the general modernization of production, the renewal of equipment and the range of products, the implementation of innovative projects.

Currently, the plant is located at the address: Russia, Republic of Mordovia, city of Saransk, Stroitelnaya street, 3.

3.2 Production.

The Saransk Cable Plant includes several workshops that differ in the type of products produced, namely:

1. Workshop for the production of cable products;

2. Workshop for the production of power cables;

3. Fiber optic cable production workshop (OPGW workshop);

4. Experimental workshop for the production of cable products in plastic insulation.

3.3 Products.

Today SARANSKKABEL produces cables: power cables with XLPE insulation for voltage 1; 6; ten; twenty; 35kV; power with plastic insulation for a voltage of 0.66; one; 6 kV; power with paper insulation for voltage 6; 10 kV; power and control cables with insulation and sheath of reduced fire hazard with low smoke and gas emission (ng-LS); power and control cables with halogen-free insulation and sheath (ng-HF). The production of fire-resistant power and control cables (ng-FRLS, ng-FRHF) has been mastered. Communication cables are produced: urban, telephone, mine, station, high-frequency local communications, symmetrical cables for digital transmission systems (LAN-cables), control, command and control, ship, radio frequency. The range of cables for signaling and blocking has been expanded, they are now available in a metal sheath, with water-blocking materials, with insulation and a sheath of halogen-free polymer compositions. Wires: uninsulated, telephone, power for electrical installations, domestic use, mounting, cross wires, concrete heating wires, connecting cords. A flexible corrugated electrical PVC pipe is in high demand, eliminating the possibility of fire from a short circuit of the cables and wires laid in it.
The quality of factory products is tested at all technological stages and confirmed by various certificates. Saranskkabel became one of the first enterprises of the Elektrokabel Association, where the quality management system was certified for compliance international standard ISO 9001-2000 by KEMA (Netherlands) and Gosstandart of Russia. There are licenses for the manufacture and supply of products for the needs of OAO Russian railways", OAO RAO "UES of Russia", the Ministry of Defense of the Russian Federation, telecommunications companies. The plant's activity meets all established environmental standards, which is confirmed by an environmental certificate of conformity.

3.4 Suppliers.

The suppliers of JSC Zavod Saranskkabel are Closed Joint Stock Company ROSSKAT, Neftegorsk, whose share of supplies is about 39% of the total volume of supplies and the Company with limited liability"Profit" in Elista with a share of deliveries of about 11%. In the reporting quarter, imports of products occupied an insignificant place.

According to the issuer, its suppliers of raw materials and materials are reliable partners whose contractual discipline is at a level that ensures the effective functioning of the issuer. There is no reason to assume that the availability of raw materials and materials used to manufacture its products will decrease in the coming years.

3.5 Delivery regions.

Shipment of cable and wire products of OJSC "Plant" Saranskkabel "by regions is presented in table No. 1:

Table No. 1 "Regions of delivery"

4 Classification of costs by items and elements.

4.1 Costs

Costs are the monetary value of the consumption of production factors for the purpose of manufacturing and marketing products and maintaining the efficiency of the enterprise. Signs of the concept of "costs": the consumption of production factors, the relationship of consumed production factors with the production of products, the assessment of the consumption of production factors.

The formation of production costs is a key and at the same time the most difficult element in the formation and development of the production and economic mechanism of an enterprise covered by the financial accounting system. It is from his careful study and successful practical application will depend on the profitability of production and individual types of products, the interdependence of types of products and their places in production, the identification of reserves to reduce the cost of production, the determination of product prices, the calculation of national income across the country, the calculation economic efficiency from the introduction of new equipment, technology, organizational and technical measures, as well as the rationale for the decision on the production of new types of products and the removal from production of obsolete ones.

4.2 Types of classifications of production costs

Classification of production costs - grouping the costs of the company for the production and sale of products.

Production costs are grouped according to their place of origin, types of products (works, services) and types of expenses.

According to the place of origin, the costs are grouped by production shops, sites and other structural divisions of the enterprise. Such a grouping of costs is necessary for organizing intra-plant cost accounting and determining the production cost of products.

By types of products (works, services), the costs are grouped to calculate their cost.

By types of expenses, costs are grouped by cost elements and by costing items.

The regulatory documents for planning and calculating the cost of production provide for the following groupings of costs:

By composition - single-element and complex;

By type - economically homogeneous elements and costing items;

In relation to the volume of production - constants and variables;

By appointment - basic and overhead;

According to the method of reference to the cost of certain types of products, direct and indirect;

By the nature of costs - production and non-production;

According to the degree of coverage by the plan - planned and unplanned.

In this case, it is possible to highlight:

Classification of costs associated with the production of products and the definition of cost;

Cost classification for decision making and planning;

Classification of costs for control and regulation purposes.

According to the classification of costs associated with the production of products and the determination of the cost, production costs are divided into:

By type;

By the method of inclusion in the cost of production;

According to the economic role in the production process.

Depending on the types of costs, two groupings are used: by cost elements and by costing items.

In accordance with the economic content of expenditure items, all costs incurred by enterprises in the course of production or commercial activities should be grouped according to the following elements:

material costs;

Labor costs;

Deductions for social needs;

Depreciation;

Other expenses.

This grouping is uniform and obligatory for all branches of the national economy. The grouping of costs by economic elements shows what exactly was spent on the production of products, what is the ratio of individual cost elements in the total amount of costs. At the same time, only purchased materials, products, fuel and energy are reflected in the elements of material costs. Remuneration and contributions for social needs are reflected only in relation to the personnel of the main activity.

Thus, the costs are grouped as a whole for the enterprise, regardless of their place of origin and destination. This grouping of costs gives an idea of how much and what resources were spent during the period, regardless of the specific products produced.

The classification of costs by costing items provides for the allocation of production costs that can be included in the cost of certain types of products (as direct costs). Costing items can be either single-element or complex (multi-element), depending on whether they combine costs related to one economic element or several.

5 Ways to reduce production and sales costs

The decisive condition for cost reduction is continuous technical progress. Introduction of new technology, complex mechanization and automation production processes, improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.

A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization also requires the establishment of the most rational cooperative ties between enterprises.

Reducing the cost of production is ensured primarily by increasing labor productivity. With the growth of labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases.

The success of the struggle to reduce costs ensures, first of all, the growth of labor productivity of workers, which, under certain conditions, ensures savings on wages or an increase in output, which reduces the share of semi-fixed costs in the cost of a unit of output.

Of the greatest importance in the struggle to reduce the cost of production is the observance of the strictest regime of economy in all areas of the production and economic activity of the enterprise. Consistent implementation of the regime of economy at enterprises is manifested primarily in reducing the cost of material resources per unit of output, reducing the cost of servicing production and management, and eliminating losses from marriage and other unproductive costs.

Material costs, as you know, in most industries occupy a large share in the structure of production costs, therefore, even a slight saving of raw materials, materials, fuel and energy in the production of each unit of production in the whole enterprise has a major effect.

The enterprise has the ability to influence the value of the cost of material resources, starting with their procurement. Raw materials and materials are included in the cost price at the price of their purchase, taking into account the cost of transportation, therefore right choice suppliers of materials affects the cost of production. It is important to ensure that materials are received from such suppliers, which are located at a short distance from the enterprise, as well as to transport goods by the cheapest mode of transport. When concluding contracts for the supply of material resources, it is necessary to order materials that, in terms of size and quality, exactly correspond to the planned specification for materials, strive to use cheaper materials without reducing product quality at the same time.

The main condition for reducing the cost of raw materials and materials for the production of a unit of output is the improvement of product designs and the improvement of production technology, the use of progressive types of materials, the introduction of technically sound norms for the consumption of material assets.

Reducing the cost of production maintenance and management also reduces the cost of production. Reserves for reducing shop and general factory expenses lie primarily in the simplification and cheapening of the administrative apparatus, in savings on administrative expenses. The wages of auxiliary and ancillary workers are also included in the composition of shop and general factory expenses to a large extent. Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers employed in these works, and, consequently, to saving shop and general factory costs.

The reduction of workshop and general factory costs is also facilitated by the economical use of auxiliary materials used in the operation of equipment and for other household needs.

Significant reserves of cost reduction are concluded in the reduction of losses from marriage and other unproductive expenses. Studying the causes of marriage, identifying its culprit makes it possible to carry out measures to eliminate losses from marriage, reduce and most rational use production waste.

In the context of the transition to market economy the role and importance of reducing the cost of production at the enterprise is increasing dramatically.

From an economic and social standpoint, the value of reducing the cost of production for an enterprise is as follows:

- in an increase in profits remaining at the disposal of the enterprise, and, consequently, in the emergence of opportunities not only in simple, but also in expanded production;

- in the emergence of opportunities for material incentives for employees and the solution of many social problems the team of the enterprise;

- in improvement financial condition enterprises and reduce the risk of bankruptcy;

- in the possibility of reducing the selling price of their products, which can significantly increase the competitiveness of products and increase sales;

In reducing the cost of production in joint-stock companies, which is a good prerequisite for paying dividends and increasing their rates.

Conclusion

1. Costs, costs, prime cost - the most important economic categories, Their level mainly determines the amount of profit and profitability, underlies the system of indicators of production efficiency.

2. Expenses for the production and sale of products - current costs of a non-capital nature, financed from the proceeds from the sale of products through the turnover of working capital. Production costs of foreign firms consist of accounting and economic costs, which include standard profit.

3. The composition of production costs includes: material costs, wages, deductions for social needs, depreciation and other costs.

4. The grouping of costs by the elements of the estimate reflects their commonality economic content, determines the total amount consumed by the enterprise various kinds resources for their natural purpose.

5. The classification of costs by costing items combines them according to the directions of use, according to the place of occurrence. It allows you to determine the cost of a unit of production, distribute costs by assortment groups, and identify reserves for their reduction.

6. There are planned, normative, estimated and actual costing. When calculating the unit cost of production, direct costs are included based on established norms, prices and tariffs, and indirect costs are distributed in accordance with the chosen base.

7. Enterprises develop two options for the cost of production: for accounting purposes and for taxation purposes.

8. The costs of the firm are classified into fixed, variable, gross, average and marginal.

List of used literature

1. Economics and organization of the activity of a trading enterprise: Textbook / Ed. by A.N. Solomatina - 2nd ed., revised and additional - M.: INFRA - M, 2004 C.199.

2. Economics of a commercial enterprise: Textbook for universities / A.I. Grebnev, Yu.K. Bazhenov and others; - M.: Economics, 2005. C.145.

3. Fridman A.M. Economics of trading activities of a consumer society: Textbook - Voronezh University Press, 2004. P.138.

4. Textbook / Under the editorship of A.N. Solomatina - 2nd ed., revised and additional - M.: INFRA - M, 2004 C.199.

5. Economics of the enterprise. Textbook / Ed. O.I. Volkov. -M.: INFRA -M 1997.

6. Economics of the organization (enterprise) account. settlement 2010

7. Economics of the enterprise "Gruzinov V.P. Gribov V.D.

8. Economics of the organization (enterprise) Raitsky K.A.

9. Economics of the organization (enterprise) Rubtsov I.V. LLC Publishing House "Elite" 2008

10. Economics of the organization Sergeev I.V. Veretennikova I.I. 2008

11. Economics of the enterprise: a course of lectures. Volkov O.I., Sklyarenko V.K. 2006

12. Economics of the enterprise (company). (Textbook) Ed. Volkova O.I., Devyatkina O.V. 2007

13. Economics of the enterprise. (Textbook) Ed. Gorfinkelya V.Ya., Shvandar V.A. 2007

14. Economics of the enterprise. (Tutorial) Ed. Ilyina A.I., Volkova V.P. 2003

15. Economics of the enterprise (textbook) Safronov N.A., Moscow. Publishing house JURIST, 2002

For the manufacture of products at the enterprise, labor is expended, raw materials, materials, electricity, fuel are consumed, fixed production assets are used, i.e. various types of resources are used in kind. The consumption of resources for the production of specific types of products in physical terms is called costs.

The costs of resources, expressed in monetary terms, are called costs.

The total expression of all production costs and the sale of products in value terms within the established norms forms the cost of production.

It is possible to single out the following groups of costs that ensure the output of products:

Costs of objects of labor (materials, etc.);

Labor costs (equipment, building, etc.)

The cost of living labor.

In the course of its activities, the enterprise carries out various costs in terms of their economic content and intended purpose:

For the production and sale of products;

To expand and improve production;

To meet the material and socio-cultural needs of members of labor.

Depending on the sources of coverage, the costs of the enterprise are divided into several relatively independent subgroups:

Costs included in the cost of production;

Costs incurred at the expense of profit remaining at the disposal of the enterprise;

Costs for expanding and updating production, covered by depreciation income, profits, loans, issuance of securities, etc.

Many types of costs that determine the release or sale of products require their systematic study and management a certain order, based on their classification.

Types of industries (main, auxiliary, non-industrial);

Structural units enterprises (cost center, responsibility cost centers);

Types of product group (cost carriers);

Economic elements of costs;

Cost items

For accounting and planning costs for the production and sale of products, two complementary classifications are used: element-wise and costing (according to items of expenditure).

Costs are called economic elements if they are homogeneous in their economic content, regardless of the place of implementation and destination.

By way of inclusion in the cost price production costs are divided into direct and indirect costs.

Under the straight lines refers to the costs associated with the production of certain types of products and attributed directly to these products (raw materials, materials, wages of key workers, etc.)

Indirect are the costs associated with the production of several types of products. These include the cost of maintaining equipment, workshop and general factory expenses.

P on the nature of the relationship with the volume of production costs are divided into conditionally constant and conditionally variable.

To conditionally constant include costs, absolute value which, when the volume of production changes slightly, it is:

General production expenses (except for the costs of maintenance and operation of equipment)

General business expenses (excluding taxes and payments)

Expenses for the sale of products (except for the cost of tare, packaging and transportation)

Conditional Variables- these are costs that depend on the volume of production (materials, energy, etc.)

Depending on the degree of generalization (detailing), the costs are divided into elemental (simple) and complex (complex)).

Elemental- these are costs that are homogeneous in their economic content (raw materials, materials, wages, social security contributions, depreciation).

Complex costs consist of several elements (expenses for the maintenance and operation of equipment, include materials, wages, etc.)

According to the nature of participation in the production process, costs are divided on the main and overhead.

To the main include costs directly related to the technological process of production (raw materials, materials, wages of key workers, fuel, energy for technological purposes, social insurance, maintenance and operation of equipment)

To overhead include costs associated with the organization, production management (shop and general factory costs).

Depending on the time of occurrence and attribution to the cost price, the costs are divided into expenses of the current period, future periods and forthcoming expenses.

Under current period expenses refers to the costs associated with the production and sale of products of a given period (including reserved expenses for future periods attributable to the cost of production of a given period).

For future expenses includes costs that arise in this period, but are payable in the next reporting period (rent payments for subsequent periods, costs for the purchase of new equipment, land reclamation, etc.)

Upcoming expenses– reservation for vacation pay, etc.

According to the degree of expediency, the costs are divided into productive and unproductive(losses from marriage, etc.)

Grouping is used to control production costs. by cost center(production, workshops, sites, services).

By type of production main, auxiliary, non-industrial.

By cost carriers - types, product groups.

Source of cost coverage is the cost of goods sold.

Cost elements: concept, types, practical use
in economic calculations.

The grouping of costs by economic elements is used when planning production costs, to determine the wage fund, calculate depreciation, and determine the costs of creating or acquiring new material resources.

In industry, the following grouping of costs according to their economic elements is accepted:

1. Material costs (minus the cost of returnable waste)

2. Labor costs

3. Deductions for social needs

4. Depreciation of fixed assets

5. Other expenses.

The element "material costs" reflects the cost of goods purchased from outside for the production of products:

a) raw materials and basic materials,

b) components and semi-finished products,

c) auxiliary materials,

d) fuel

e) energy (from the side),

spent both for technological purposes and for maintenance of production.

The composition of "labor costs" includes wages (basic and additional) of the main production personnel of the enterprise, (including bonuses to workers and employees for production results, various incentive surcharges, the cost of products issued on account of wages, vacation pay, etc.)

The element “deductions for social needs” is contributions to off-budget social funds (FSZN, CN, employment fund) as a percentage of employees' wages.

The “Depreciation of fixed assets” element includes the amount of depreciation deductions for the full recovery of fixed assets, calculated on the basis of their book value and the established depreciation rate, including accelerated depreciation of its active part.

All other costs that are not included in the previously listed cost elements are reflected in the "other costs" element. These are taxes, fees, deductions in special funds, payments on loans, travel expenses, payment for communication services, etc.

The ratio of individual economic costs in total costs determines the structure of production costs. In various industries, the cost structure is not the same, it depends on the conditions of each industry.

Cost items: concept, types, practical use
in economic calculations.

The above grouping of costs by economic elements shows material and monetary costs without distributing them by individual types of products. It is impossible to determine the unit cost of production by economic elements. Therefore, along with the grouping of costs by economic elements, production costs are planned and taken into account. by expense items (calculation items).

Grouping costs by costing items makes it possible to see the costs by their place and purpose, to know what the production and sale of certain types of products costs the enterprise. Planning and cost accounting by item of expenditure is necessary in order to determine under the influence of what factors this level of cost was formed, in what directions it is necessary to work to reduce it.

The list of costing items, their composition and methods of distribution by types of products, works or services are determined by methodological recommendations on planning, accounting and costing of products, taking into account the nature of production.

Calculation classification of costs per unit of production:

1. Raw materials

2. Returnable waste (deductible)

3. Purchased semi-finished products and production services of third-party organizations and enterprises

4. Fuel and energy for technological needs.

5. Transport and procurement costs.

Total material costs

6. Wages of production workers (basic and additional)

7. Deductions for social needs.

8. Costs for the preparation and development of production.

9. General production costs

10. General business expenses

11. Other operating expenses

Production cost

12. Selling expenses

13. Non-manufacturing expenses.

Full cost of production

COURSE WORK

In the discipline "Economics of the organization (enterprise)"

Theme "Costs of production and sales of products"

Introduction

1 The economic essence of the costs (costs) of production and sales of products

1.1 Types of costs (costs)

1.2 Composition of enterprise costs

1.3 Cost of goods sold and cost of production

2. The cost structure on the example of the enterprise CJSC "Kulikovskoye"

2.1 Key performance indicators of the enterprise

2.2 Production cost structure

2.3 Significance and ways to reduce production costs

Conclusion

List of used literature

Application

Introduction

The production process at the enterprise is a continuous interaction of three main factors: labor resources and means of production, which in turn are divided into means of labor and objects of labor. The total cost of living and materialized labor is the cost of production, which is a necessary condition for the implementation of economic activity.
The concept of "costs" is one of the most general economic categories that can be used for different modes of production in any business environment.

The economic essence of the concept of "costs" can be considered in different ways, depending on the specific goals and objectives of the study.
Thus, "costs" are often defined as a measure in monetary terms of the amount of resources used to achieve a particular goal. The concept of "costs" is also used to solve a wider range of problems, primarily to justify management decisions. For tax purposes, "costs" are the amount by which the amount of income subject to tax, etc., is reduced.
Sometimes the terms "expenses", "costs" are used to determine various aspects of the economic essence of "costs".
In the economics of the enterprise, these concepts are considered as identical, and costs are understood as the monetary expression of the use of production factors, as a result of which the production and sale of products is carried out.

The purpose of the course work is: to consider the theoretical foundations of the concept of "costs", costs, "cost", to reveal the composition and structure of the cost of production on the example of the enterprise CJSC "Kulikovskoye", to outline the main directions for reducing the costs of the enterprise.

1. The economic essence of the costs (costs) of production and sales of products

1.1. Types of costs(cost)

Costs are the monetary expression of the costs of production factors necessary for the enterprise to carry out its production activities.

In countries with developed market relations, there are two approaches to estimating costs: accounting and economic.

Accounting costs represent the cost of resources expended, measured at their actual acquisition prices. These are costs presented in the form of payments for purchased resources (raw materials, materials, depreciation, labor, etc.).

However, in order to make decisions about the appropriateness of continuing the activities of their enterprise, the owners must take into account the economic costs.

Economic cost is the amount (value) of other products that must be given up or sacrificed in order to obtain some amount of this product.

The domestic economy is characterized by an accounting approach to cost assessment. If we take this into account, then the terms "costs" and "costs" can be considered synonymous.

For accounting purposes, costs are classified according to various criteria.

According to the economic role in the production process, costs can be divided into basic and overhead.

The main costs include those directly related to the technological process, as well as to the maintenance and operation of labor tools.

Overhead - the cost of maintenance and management of the production process, the sale of finished products.

According to the method of allocating costs for the production of a particular product, direct and indirect costs are distinguished.

Direct - these are the costs associated with the manufacture of only this type of product and are directly attributable to the cost of this type of product.

Indirect costs in the presence of several types of products cannot be attributed directly to any of them and are subject to distribution indirectly.

In relation to the volume of production, costs are divided into variable and fixed.

Variable costs are costs, the total value of which for a given period of time is directly dependent on the volume of production and sales.

Under fixed costs understand such costs, the amount of which in a given period of time does not directly depend on the volume and structure of production and sales.

Variables usually include the costs of raw materials and materials, fuel, energy, transport services, part of the labor force, i.e. those costs that change with the volume of production.

Fixed costs include depreciation, rent, salaries of management personnel and other costs that occur even if the enterprise does not produce products.

As for the average fixed costs (per unit of output), they decrease with an increase in the volume of production and increase with its decrease.

1.2. Composition of enterprise costs

The formation of enterprise costs is carried out at five levels (Fig. 1):

1. at the level of costs of the enterprise as a whole;

2. at the level of costs associated with ordinary activities;

3. at the level of operating costs;

4. at the level of the cost of sales of products and goods;

5. at the level of production cost of production.

At the first level, out of the entire set of costs of the enterprise, the costs that are directly and directly related to the normal activities of the enterprise, and the costs associated with extraordinary events are distinguished. The magnitude and proportion of the latter indicate the degree of influence of unplanned and uncontrolled events on the activities of the enterprise in the reporting period. Such a distinction allows you to immediately distinguish from the composition of the costs of the enterprise costs that cannot be taken into account when assessing the effectiveness of economic activity.

At the second level, in the costs of ordinary activities, the costs associated with operating and financial activities are primarily allocated. In general, it is difficult to single out any criteria for the rationality of the cost ratio at this level. However, a significant share of the costs of financial activities may indicate a wide variety of activities of the enterprise, the combination of which within the framework of one legal entity does not always seem appropriate and may require its separation.

The value of "other costs" (this group primarily includes costs associated with the maintenance of the social sphere) also indicates the presence in the enterprise of objects of expenses not related to the main activity, and, as a result, with the main source of cost recovery.
At the third-fifth levels, the cost structure of operating activities is studied by economic elements and costing items.
Operating costs include all costs of the enterprise associated with the production or sale of products (goods, works, services). The difference between the costs of core and operating activities is that the former do not include current expenses for the implementation of investment or financial activities.
The main indicator reflecting the cost structure of the operating activities of the enterprise is the ratio of material, energy costs and wage costs. The costs of these elements determine the total amount of consumption of all the main types of resources necessary to maintain the normal economic activity of the enterprise.

Products in which material costs prevail (for raw materials and materials) are called material-intensive, fuel and energy - energy-intensive, labor costs - labor-intensive.

In the process of analyzing the costs of operating activities by economic elements, the share of each element in the total amount of costs for the planned volume of operating activities is determined. Then, by comparing the proportion of actual costs for the relevant elements with planned indicators or indicators for previous periods, deviations and the reasons that caused them are identified.

When studying the structure and dynamics of costs by items, one should not confuse "cost items" with "calculation items".

In the first case we are talking on grouping the costs of operating activities for various accounting items (production of products or services; enterprise management as a whole, commercial and marketing activities for the sale of manufactured products or services); trade (resale) of goods). In this case, the accounting objects are various stages operating activities, and the costs are grouped according to the homogeneity of their purpose (by analogy: economic elements are the homogeneous essence of the costs themselves; cost items are their homogeneous purpose).
In the second case, the costs, which will be only a part of the costs of operating activities, are grouped according to one accounting object - by product or service. At the same time, earlier (before the adoption of NP (S) BU) in accounting and reporting, expenses that were economically heterogeneous in purpose were automatically combined:

For the production of specific products;

For the sale of products;

For enterprise management.

Thus, operating costs, in turn, include:

Cost of goods sold or services;

Costs associated with operating activities;

Cost price goods sold

Operating costs include:

administrative costs,

Selling costs;

Other operating expenses.

When analyzing the costs associated with operating activities, an assessment is made of the total value and structure of the costs of this group, their share in the costs of operating activities and the costs of the enterprise as a whole, and qualitative conclusions are made about the significance and appropriateness of costs for this article. In addition, actual data are compared with planned indicators, deviations are determined and their causes are clarified. Of particular importance for determining the feasibility of costs under this item is a comparison of the rate of change in costs with the rate of change in the volume of operating activities (for example, the growth rate of sales costs with the growth rate of product sales). The optimal situation for the enterprise is when these indicators will change proportionally.

1.3. Cost of goods sold and production cost

The concept of "enterprise costs" is closely related to the concept of "cost". Cost plays a leading role in common system indicators characterizing the efficiency of the economic activity of the enterprise and its structural divisions.

The cost price is a general indicator of the use of all types of enterprise resources. The cost price also provides for the replacement of these resources, which is necessary to continue the production process. The level and dynamics of the cost allow assessing the feasibility and rationality of the use of resources that are at the disposal of the enterprise. The cost of production reflects the technical level and organization of production, the efficiency of management as a whole.
The economic essence of the cost is that, firstly, it reflects the costs of material and monetary resources in the form of wages necessary for the production of goods. Secondly, the cost price ensures the reimbursement of the resources spent in the process of the circulation of production assets, since the cost price itself participates in this cycle, is its integral part.
According to NP (C) BU No. 16, for goods and services involved in the economic turnover at the enterprise, three types of cost can be distinguished:

1. cost of goods;

2. cost of goods sold;

3. production cost.

The cost of goods is determined in accordance with NP(S)BU 9 "Stocks".

The production cost of products (works, services) sold during the reporting period includes only direct costs. Thus, the production cost of production includes only those overhead costs that can be distributed among all types of products (works, services).

The cost of goods sold includes:

- production cost;

- excess costs;

- unallocated overhead costs.

The cost of production represents the current costs of enterprises for the production and sale of products (works, services) expressed in monetary terms.

The cost of production is a qualitative indicator, since it characterizes the level of use of all resources at the disposal of the enterprise.

The cost of production of a particular enterprise is determined by the conditions in which it operates. This cost is called individual.

If, on the basis of the individual cost of enterprises, we determine the weighted average of the costs for the industry, such a cost will be called the industry average. The average industry cost is closer to the public necessary costs labor.

The main document that guides the formation of the cost of production at the enterprise is the Regulation on the composition of costs for the production and sale of products (works, services) and on the procedure for forming financial results taken into account when taxing profits.

In order to analyze, record and plan the whole variety of costs included in the cost of production, two complementary classifications are used: element-by-element and costing.

When grouping costs by elements, the costs of the enterprise as a whole are determined, without taking into account its internal structure and without distinguishing the types of products produced. The document, which presents the cost of the elements, is an estimate of the costs of production. The cost estimate is compiled to calculate the total need of the enterprise for material and monetary resources. The cost amount for each item is determined based on vendor invoices, payroll and depreciation records.

Cost elements are the costs of all services and workshops that are homogeneous in nature for production and economic needs.

The costs that form the cost of products (works, services) are grouped according to their economic content according to the following elements:

Material costs (minus the cost of returnable waste);

Labor costs;

Deductions for social needs;

Depreciation of fixed assets;

Other costs.

Material costs reflect the cost of raw materials and materials purchased from the outside; the cost of purchased materials; the cost of purchased components and semi-finished products; the cost of works and services of an industrial nature paid to third parties; the cost of natural raw materials; the cost of all types of fuel purchased from the outside, spent for technological purposes, production of all types of energy, heating of buildings, transport work; the cost of purchased energy of all types, spent on technological, energy, motor and other needs.

The cost of sold waste is excluded from the costs of material resources included in the cost of production.

Production waste refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed during the production process that have completely or partially lost the consumer qualities of the original resource. They are sold at a reduced or full price of a material resource, depending on their use.

Labor costs reflect the costs of wages for the main production personnel of the enterprise, including bonuses to workers and employees for production results, incentive and compensatory payments.

Until recently, contributions for social needs reflected mandatory deductions from the cost of paying employees, included in the cost of products (works, services). These deductions were made in accordance with the norms established by law to the bodies of the state social insurance, pension fund, the State Fund for Employment and Health Insurance.

From 1 Jan. 2001 all contributions to social non-budgetary funds were replaced by a single social tax.

Depreciation of fixed assets reflects the amount of depreciation deductions for the full restoration of fixed assets.

Other costs are taxes, fees, deductions to extra-budgetary funds, payments on loans within rates, travel expenses, staff training and retraining costs, rent, depreciation on intangible assets, a repair fund, payments for compulsory property insurance, etc. d.

Grouping costs by economic elements does not allow accounting for individual departments and types of products; this requires accounting for costing items.

Calculation is the calculation of the unit cost of a product or service by item of expenditure. Unlike the elements of the cost estimate, costing items combine costs, taking into account their specific purpose and place of formation.

There is a standard nomenclature of costs for costing items, but ministries and departments can make changes to it depending on industry specifics.

Type nomenclature includes the following articles:

1. Raw materials and materials.

2. Returnable waste (deductible).

3. Purchased products, semi-finished products and production services of third-party enterprises and organizations.

4. Fuel and energy for technological purposes.

5. Wages of production workers.

6. Deductions for social needs.

7. Costs for the preparation and development of production.

8. General production costs

9. General business expenses.

10. Loss from marriage.

11. Other operating expenses.

12. Selling expenses.

The total of the first 9 articles forms the shop cost, the total of 11 articles is the production cost, the total of all 12 articles is the total cost.

The shop cost is the cost production unit enterprises for production.

The production cost, in addition to the costs of workshops, includes the general costs of the enterprise.

The total cost includes the costs of both production and sales of products.

General production costs are the costs of maintaining and managing production. They include the cost of maintenance and operation of equipment and workshop costs.

General business expenses are expenses associated with the management of the enterprise as a whole: administrative and managerial, general business, taxes, mandatory payments, etc.

Selling expenses include costs for tare and packaging, transportation costs, advertising costs, and other distribution costs.

Cost items included in the calculation are divided into simple and complex. Simple ones consist of one economic element (wages). Complex items include several cost elements and can be decomposed into simple components (general production, general business expenses ...).

Cost accounting is necessary to determine the financial results of the enterprise.

2. Cost structure on the example of CJSC Kulikovskoe

2.1 Key performance indicators of the enterprise

Closed Joint Stock Company "Kulikovskoye" is an agricultural enterprise, it was founded in 1993, by reorganizing the state farm "Kulikovskiy" by the decision of its founders, who contributed their land and property shares in payment for the shares.

CJSC "Kulikovskoye" is located at a distance of 8 km. From the regional center of Kalachinsk and at a distance of 80 km from the regional city of Omsk.

The main activities are the production, sale and processing of agricultural products. The economy develops two main industries:

production of commercial grain in crop production;

production of milk and meat in animal husbandry.

The main financial and economic performance indicators of CJSC Kulikovskoye for 2006-2007 are shown in Table 1.

Table 1. Main technical and economic performance indicators of CJSC Kulikovskoe

Indicators			Deviation 2007 by 2006
Indicators			Absolute in thousand rubles
1. Proceeds (net) from the sale of goods, products, works, services (without VAT), thousand rubles.
2. Cost of goods sold, products, works, services thousand rubles.
3. Net profit, thousand rubles.
4. Profitability of products,% (clause 3 / clause 1)
5. Basic production assets, thousand rubles.
6. Return on assets, thousand rubles
7.Working capital, thousand rubles (p1 /1.7)
8. Average headcount, pers.

Table 1 shows that in 2007 JSC "Kulikovskoye" reduced sales of its products compared to 2006 (69.1%). Costs (prime cost) decreased in 2007 (76.1%), product profitability in 2007 decreased to 2.6% compared to the level of 2006 (50.9%).

Based on the indicators of the enterprise, there is a decrease in sales revenue, but due to the excess of cost, net profit decreased by 1,470 thousand rubles. and the level of product profitability is very low 2.6%.

2.2. Production cost structure

Based on the grouping of costs by economic elements, it is possible to characterize the structure of the cost of production.

Consider the structure of production costs for

specific example: the enterprise CJSC "Kulikovskoe".

Let's determine the level and structure of production costs compared to the previous year (Table 2)

Table 2. Production costs by elements

Indicators	Previous 2006		Reporting 2007
Indicators	Sum, thousand rub.	Oud. the weight, % to total costs	Sum, thousand rub.	Oud. the weight, % to total costs
1. Volume of products (works, services) in current prices (excluding VAT and excises)
2. Production costs
Including:
3. Material costs, of which:
raw materials


4. Labor costs
5. Social contributions
6. Depreciation of the main
7. Other expenses
8. Of the total production costs, to non-production accounts
9.Increase (+) or decrease (-) of the account balance "Future expenses"
10. Increase (+) or decrease (-) of the account balance "Reserve for future expenses and payments"
11. Increase (+) or decrease (-) of the balance of WIP, semi-finished products, tools not included in the cost of production
12. Cost of commercial products (works, services) (p.2 - p.8 ± p.9 ± p. 10 ± p.11)

The analysis of production costs is carried out by comparing the proportion of actual costs by elements with planned data or with data for the previous (reporting) period. From the above data, it can be seen that the actual production costs are less than the costs of the previous year: 19221-25118 = -5897 thousand rubles ., or -23.5%. Such a decrease in costs could be caused by various reasons - a decrease in the cost, a decrease in the volume of manufactured products, a change in its range, etc.

For the reporting year, out of the total cost of 19221 thousand rubles. the production cost of marketable products (works of services) accounts for 18,858 thousand rubles. Thus, the share of the cost of production (works, services) in all costs amounted to 98.1% (18858: 19221 × 100%).

From Table. 2 also shows that the main share (37.9%) of production costs is the cost of raw materials and materials, as well as labor costs (32.8%). Consequently, this production is material-intensive and the most important direction for reducing production costs will be the search for reserves to reduce these costs. As you know, the source of material savings is their rational use.

During the period under review, the share of labor costs increased from 28.4% to 32.8%. This suggests that the rate of decline in production costs outpaced the expected decline in wage costs. The share of deductions for social needs also increased – from 11.2% to 13.1%. However, in this case, it is necessary to check the correctness of deductions for social needs by comparison. To do this, the amount of deductions for social needs must be divided by the amount of labor costs, respectively, for both periods. In our case, 39.8% (2510: 6310 × 100) was deducted for social needs in the reporting year, and 39.5% (2813: 7124 × 100) in the previous year. The deviation is insignificant, but still it is necessary to clarify, due to what it happened.

An increase in the share of depreciation both in costs and in the cost of production indicates a decrease in capital productivity. A decrease in the share of energy costs indicates a decrease in the energy intensity of products, but fuel consumption has increased, which indicates a violation of the balance of prices for fuel and energy.

The increase in the share of other costs was caused by a change in their structure: the share of interest on bank loans, rent, and taxes included in the cost increased.

When analyzing production costs, the costs of materialized labor should be separated from the costs of living labor (Table 3).

The costs of materialized labor represent raw materials, materials, fuel, energy, depreciation of fixed assets and two-thirds of other costs.

Table 3. Structure of production costs

From Table. Table 3 shows that the share of costs of materialized labor in the reporting year decreased compared to the previous year by 57.7-50.7 = 7.0% with an increase in the costs of human labor. Such a change characterizes a decrease in material costs for production and an increase in costs, primarily for wages. Thus, the analysis of the data shows that the analyzed company has experienced a deterioration in the structure of production costs, which is caused by an increase in the share of living labor costs and a decrease in material costs.

The grouping of costs by economic elements is the basis for calculating net output (NP): NP = Q-MW. Thus, net production in the previous year amounted to 10627 thousand rubles, in the reporting year - 9482 thousand rubles.

When considering the costs of production by elements, it must be borne in mind that the indicators for the previous period are taken without recalculation for the volume and range of products actually released in the reporting period at current prices. Therefore, it is not possible to calculate savings or cost overruns in the reporting period compared to the previous one. However, such a comparison makes it possible to establish the magnitude of the deviation of the actual costs in general for the production of products from the planned ones or from those that took place in the previous period for economically homogeneous elements, to identify a change in their structure and to outline the main directions for a more in-depth analysis.

Currently, enterprises independently develop tasks to reduce the cost of certain types of products and reduce production costs.

Having data on the cost of a unit of product for the previous period (Z 0), according to planned calculations (Z pl) and for the reporting period (Z 1), we can give general characteristics the degree of fulfillment of the planned task to reduce the cost and its dynamics, as well as to determine the absolute amount of savings or overspending as a result of changes in the cost.

Let's look at these calculations with an example. Suppose that the production of 1 centner of flour should cost 120 thousand rubles according to planned calculations, in fact it costs 129 thousand rubles, in the previous period - 125 thousand rubles; actually 250 centners of flour were produced, it was planned to be 300 centners. Determine individual cost indexes.

Planned task index:

those. a 4% reduction is planned.

Plan task execution index:

those. above-planned growth by 7.5%.

Dynamic index:

those. actual growth of 3.2%.

The listed indices are interconnected:

(in our example 1.032=1.075×0.96).

Thus, with the planned task of reducing the cost of one centner of flour by 4%, in fact, it increased by 3.2%. As a result, an overspending was obtained based on the entire quantity of manufactured products - flour in the amount of 1,000 thousand rubles.

The total amount of overspending (savings) from a change in the cost of production is determined by the formula

(in our example (129-125) × 250 = 1,000 thousand rubles).

Subtracting the planned savings from the actual savings, we get the above-planned savings (overspending):

Consideration of the cost of products, works and services by cost elements allows you to find out trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using the opportunities and establish reserves for reducing the cost of production.

2.3. Ways to reduce production costs

The decisive condition for cost reduction is continuous technical progress. The introduction of new technology, the comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.

The enterprise has the ability to influence the value of the cost of material resources, starting with their procurement. Raw materials and materials are included in the cost price at the price of their purchase, taking into account the cost of transportation, so the correct choice of material suppliers affects the cost of production. It is important to ensure that materials are received from such suppliers, which are located at a short distance from the enterprise, as well as to transport goods by the cheapest mode of transport. When concluding contracts for the supply of material resources, it is necessary to order materials that, in terms of size and quality, exactly correspond to the planned specification for materials, strive to use cheaper materials without reducing product quality at the same time.

Reducing the cost of production maintenance and management also reduces the cost of production. The size of these costs per unit of output depends not only on the volume of output, but also on their absolute amount. The lower the sum of workshop and general factory expenses for the whole enterprise, the lower the cost of each product, all other things being equal.

Reserves for reducing shop and general factory expenses lie primarily in the simplification and cheapening of the administrative apparatus, in savings on administrative expenses. The wages of auxiliary and ancillary workers are also included in the composition of shop and general factory expenses to a large extent. Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers employed in these works, and, consequently, to saving shop and general factory costs.

The reduction of workshop and general factory costs is also facilitated by the economical use of auxiliary materials used in the operation of equipment and for other household needs.

In the context of the transition to a market economy, the role and importance of reducing the cost of production at the enterprise increases dramatically.

From an economic and social standpoint, the value of reducing the cost of production for an enterprise is as follows:

- in an increase in profits remaining at the disposal of the enterprise, and, consequently, in the emergence of opportunities not only in simple, but also in expanded production;

- in the emergence of opportunities for material incentives for employees and the solution of many social problems of the enterprise team;

- in improving the financial condition of the enterprise and reducing the risk of bankruptcy;

- in the possibility of reducing the selling price of their products, which can significantly increase the competitiveness of products and increase sales;

In reducing the cost of production in joint-stock companies, which is a good prerequisite for paying dividends and increasing their rates.

Conclusion

3. The composition of production costs includes: material costs, wages, deductions for social needs, depreciation and other costs.

4. The grouping of costs according to the elements of the estimate reflects the commonality of their economic content, determines the total volume of various types of resources consumed by the enterprise according to their natural purpose.

7. Enterprises develop two options for the cost of production: for accounting purposes and for taxation purposes.

8. The costs of the firm are classified into fixed, variable, gross, average and marginal. The marginal cost curve intersects the lines of average variable costs and average total costs at their lowest points. At the point where the average cost curve reaches a minimum, the firm optimizes output in terms of minimizing costs.

List of used literature

1. Economics of the enterprise: a course of lectures. Volkov O.I., Sklyarenko V.K. (2006, 280s.)

2. Economics of the enterprise (company). (Textbook) Ed. Volkova O.I., Devyatkina O.V. (2007, 3rd ed., 601s.)

3. Economics of the enterprise. (Textbook) Ed. Gorfinkelya V.Ya., Shvandar V.A. (2007, 4th ed., 670s.)

4. Economics of the enterprise. (Tutorial) Ed. Ilyina A.I., Volkova V.P. (2003, 677s.)

5. Economics of the enterprise (textbook) Safronov N.A., Moscow. Publishing house JURIST, (2002, 425s.)

6. Economics of the enterprise. (Textbook) Sklyarenko V.K., Prudnikov V.M. (2006, 528s.)

7. Economics of the enterprise. (Textbook) Titov V.I. (2008, 416s.)

8. Economics of the enterprise (lecture notes), Frolova T.A., Taganrog. TSURE Publishing House, 2005

9. Economics of the enterprise (Tutorial) Khungureeva I.P., Shabykova N.E., Ungaeva I.Yu. (2004 - 240 pages)

10. Economics of the company. (Tutorial) Chechevitsyna L.N., Chuev I.N. (2006, 400s.)

Costs of production and sale. Performance indicators of the organization (enterprise): cost, price, profit and profitability

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The cost of goods is determined in accordance with NP(S)BU 9 "Stocks".

The production cost of products (works, services) sold during the reporting period includes only direct costs. Thus, the production cost of production includes only those overhead costs that can be distributed among all types of products (works, services).

The cost of goods sold includes:

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- excess costs;

- unallocated overhead costs.

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