home Interpreter Determine the annual cost savings. Cost reduction calculation

Determine the annual cost savings. Cost reduction calculation

Note. The text of the task is taken from the forum.

Task. Define cost reduction

In the reporting year, ore production at the mine amounted to 1,850 thousand tons. For the planned year, it is planned to increase production to 1980 thousand tons. The cost of 1 ton of ore in the reporting year is 98 UAH 30 kopecks, including conditionally fixed costs of 44 UAH 50 kopecks.
Define:
1. Reducing the cost of ore due to the growth in production volume (in%)
2. Cost of 1 ton of ore in the planned year

Comment.
Thanks to the teachers for replacing "rubles" with hryvnias, but ... such a cost of ore mining was around in the 80s of the twentieth century. That is, the task has been preserved "from the time Soviet power". It was worth at least asking about the real numbers in the mining industry.

The task, again, is simply on the student's ability to count in a column. Requires knowledge within the 6th grade high school and a common understanding of the variable cost/fixed cost principle. So, about 9th grade. As a last resort, it will fit for a technical school.

It should be noted that the author of the problem under the term "cost" understands the full cost of marketable products. Because under other assumptions, the problem simply cannot be solved, since we are talking exclusively about ore mining, but not a word about sales. And in " real life"conditionally fixed costs will be written off not for the produced, but for the sold products! For some reason, university professors forget about such "trifles".

The economist should have thought, at least, about the level of growth of conditionally fixed costs based on inflation data and growth expectations wages etc.

Decision.
Determine conditionally variable costs.
98.30 - 44.50 = 53.80 hryvnia per ton

Determine the level of conditionally fixed costs.
44.50 * 1,850 = 82,325 thousand hryvnia

Determine the level of conditionally variable costs
53.80 * 1,980 = 106,524 thousand hryvnia

The total cost of production will be
82 325 + 106 524 = 188 849 thousand hryvnia

Planned cost of a ton of marketable products (see comment)
188 849 / 1 980 = 95.38 hryvnia per ton

The reduction in the planned cost of commercial products due to the growth in production volumes will be:
(98,30 - 95,38) / 98,30 * 100% = 2,97%

Answer: 1) 2,97% 2) 95,38

Task. Determine Material Cost Reduction

AT planning period material cost rates and planned prices for its acquisition change. These changes are characterized by the following data:

Determine the overall reduction in the cost of materials in the planning period in absolute and percentage terms.

Decision.

To produce one item for each of the items in the base year.

The cost of one item A in the base year = 0.9 * 184 = 165.6 UAH.

The cost of one product B in the base year = 0.15 * 198 = 29.7 UAH.

The cost of one item B in the base year = 1.5 * 172 = 258 UAH.

Find the cost of production all products in the base year.

Costs for products A \u003d 400 * 165.6 \u003d 66240 UAH.

The cost of products B \u003d 1200 * 29.7 \u003d 35640 UAH.

The cost of products B \u003d 800 * 258 \u003d 206400 UAH.

Let's find the costs material resources to produce one item for each of the items in the planning year.

The cost of one item A in the planned year = 0.8 * 191 = 152.8 UAH.

The cost of one item B in the planned year = 0.10 * 202 = 20.2 UAH.

The cost of one item B in the planned year = 1.4 * 175 = 245 UAH.

Find the cost of production of all products in the planned year.

The cost of products A \u003d 400 * 152.8 \u003d 61120 UAH.

Costs for product B = 1200 * 20.2 = 24240 UAH.

Product costs B = 800 * 245 = 196,000 UAH.

In the planned period in value terms for each of the products.

Cost reduction for products A = 66240-61120= 5120 UAH.

Cost reduction for products B = 35640-24240=11400 UAH.

Cost reduction for products B = 206400-196000= 10400 UAH.

Find a reduction in material costs in the planning period in relative terms for each of the products.

Cost reduction for products A \u003d 61120 / 66240 \u003d 0.9227

1-0,9227= 0,0773

Resource costs decreased by 7.73%

Cost reduction for products B = 24240/35640= 0.6801

1-0,6801= 0,3199

Resource costs decreased by 31.99%

Reducing the cost of products B \u003d 196000 / 206400 \u003d 0.9496

1-0,9496= 0,0504

Resource costs decreased by 5.04%

Find cost savings for all products in the planned period in value terms.

Cost reduction for all products = (66240+35640+206400)-(61120+24240+196000)=308280-281360=26920 UAH.

Find the cost reduction in relative terms and for all products in the planning period.

Cost reduction in relative terms = 281360/308280= 0.9127

Resource costs decreased by 8.7%

Answer: total costs for the production of products decreased by 26920 UAH. in the planned period. In relative terms, the decrease was 8.7%. The most effective was the cost reduction for product B. The savings amounted to 11400 UAH.

Task. Selecting a cost reduction project

The Interval enterprise produces products C and D. In the planned year, the managers of the enterprise were tasked with reducing the cost of production for one of the products in such a way that the greatest savings were achieved. The production output in the planned year remains unchanged.

Determine and justify for which product the cost price should be reduced. Set prices for products manufactured by the enterprise and determine the profit of the enterprise in the planned year. The data for calculations are given in the table.

The analysis of actual production costs consists in establishing the degree of their compliance with planned (normative) values, studying the reasons for changing the cost level, identifying reserves for further cost reduction and, ultimately, determining ways to use discovered reserves.

The following should be analyzed cost objects products:

full cost of production in general and by cost elements;
the cost of all commercial products;
unit cost of the most important products according to costing items;
the level of costs per ruble of marketable products.

An analysis of the total cost of production in general and by cost elements includes an analysis of planned and actual data in thousands of rubles of the cost structure as a percentage according to the following table. 7.1.

Table 7.1

Analysis of production costs

It should be borne in mind that the total amount of the full cost depends to a large extent on the change in:

production volume;
product structure, nomenclature and assortment shifts;
ratio of the level of variable and fixed costs. Numerous factors affecting the level and dynamics

production costs can be reduced to the following groups: factors that improve the use of labor tools (fixed assets);

factors that improve the use of objects of labor (working capital);

factors that improve the use of labor itself; factors that improve the organization of production, labor and management.

The economic evaluation of cost reduction measures is carried out by two methods:

1. The factor account method consists in identifying factors that reduce it and economic evaluation according to the formula:

C c \u003d (DxI) / 100%,

where C c - cost reduction (in%); And - a change in this article of calculation (economic element); D - the share of this article (element in the total cost).

2. The method of direct counting is similar to the method for determining savings in current costs when introducing new technology.

In this case, the cost is considered as a combination of material, labor and overhead costs.

Accordingly, the total savings E o from cost reduction will consist of savings in these costs:

where E m - savings in material costs; E zp - savings in wages; E nr - overhead savings.

Saving material costs E m is defined as:

E I \u003d xAx C-

where R o - specific consumption materials before implementation; R n - also after implementation; A - the volume of production in natural units of measurement; C - price per unit of material resources.

Wage savings for time workers E zpp is determined by the formula:

E and \u003d (H - H) x 3 x K,

where Ch, Ch n - the number of temporary workers before and after implementation; Z p - the average annual salary of time workers; K n - coefficient of accrual on wages.

Wage savings for piecework workers En zps with accruals is determined by the formula:

E n \u003d (P "-R") xA 1 xK,

where Р^, is the price per unit of production (work) before and after

implementation; A 2 - the volume of production in natural units of measurement after the introduction; K n - coefficient of accrual on wages.

Overhead savings E nr:

E \u003d C x K x D,

np np r ^u-p’

where C n ^ - the amount of overhead costs in the cost of all marketable products; K p - coefficient of growth of production volume; D - the share of semi-fixed costs in overhead costs.

Percentage of cost reduction С:

C \u003d (E / s) x 100,

where C c - the total cost of commercial products before implementation; E () - total cost savings.

Usage economic evaluation cost reduction allows you to analyze the cost reduction and get an idea of the savings of individual costs.

For a deeper analysis of the reasons for the change in the cost of individual, as a rule, the most important types of products, the actual level of costs per unit of production is compared with the planned and data from previous reporting periods.

The influence of factors on the change in the cost of a unit of production is determined by the formula:

I 4 POST /" / 7 per/’

where C is the cost of a unit of production of the type /; Z post / - the amount of fixed costs for the type of product /; 3 . - amount of change

ny costs per unit of production of the type / "; VP (. - the volume of output of the type of product / in natural units of measurement.

Conditional example. Initial data for factor analysis Product costs are shown below:

We determine the influence of various factors on the change in the cost of the product using the chain substitution method:

We calculate the cost of production of the product according to the plan C pl:

14,000 thousand rubles 11 500 pcs.

2200 rub. = 3417.4 rubles.

We calculate the cost of the product with the actual volume of output and planned costs Ср

14,000 thousand rubles 14 500 pcs.

2200 rub. = 3165.5 rubles.

We determine the cost of the product at actual fixed costs and the actual volume of output and at planned variable costs C 2:

„ 3 P0STF, 18,500 thousand rubles.

with 2 = "g, + Zperpl \u003d - + 2200 RU 6 "\u003d 4340 rubles.

VPf 14,500 pcs.

We calculate the actual cost of the product С (|) at the actual costs:

P 3 postf, ^ 18,500 thousand rubles. „ 7 , p -

C f \u003d - + 3 PERf \u003d ---- + 2600 rubles. = 3875.9 rubles.

^ VPf ^ 14500 pcs.

Thus, general change unit cost of a drug product total amounted to:

DS 0b Shch \u003d C f - C pl \u003d 3875 '9 - 3417 '4 \u003d 458 '5 RU 6 -

The change in cost was due to the following factors:

The volume of output of AS VP:

DS \u003d C, - C \u003d 3165.5 -3417.4 \u003d -251.9 rubles;

Amounts of fixed costs DS constant:

AC, yust \u003d s 2 "C, \u003d 3475.9 - 3165.5 \u003d 310.4 rubles;

Specific variable costs DS lane:

AC,.av = s f - C 2 \u003d 3875.9 - 3475.9 \u003d 400 rubles.

So, the overall change in the cost of the product occurred due to an increase in the volume of output - the cost decreased by 251.9 rubles, and due to the increase in fixed and variable costs, the cost of the product increased by 310.4 rubles, respectively. and 400 rubles:

DS about W \u003d dS ow + dS „os T + ds „er \u003d -251.9 + 310.4 + 400 \u003d 458.5 rubles.

Analysis of cost reduction for 1 rub. marketable products allows you to determine to what extent the results of the implementation of the plan for the cost of production depended on the enterprise and how much - on factors beyond the control of the enterprise.

Cost indicator for 1 rub. marketable products is universal, since it can be calculated at any enterprise in various industries. In addition, it shows a direct relationship between cost and profit.

Cost indicator for 1 rub. marketable products Z tp is determined by the formula:

where Z tp - the cost of 1 rub. commercial products; C p - the full cost of commercial products; TP - marketable products at contractual prices.

The lower this indicator, the lower the cost, the greater the profit from the sale of marketable products, the higher the profitability.

Cost reduction by 1 rub. marketable products in the planning period compared with the level of costs of the reporting period is determined by the formula:

C c =- °-- 3p xYuO, where C s is the result of cost reduction by 1 rub. TP; C about - the cost of 1 rub. TP of the reporting period; Z p - costs per 1 rub. TP of the planned period.

The amount of costs per 1 rub. marketable products depends on changes in a number of factors, in particular:

production volume;
structural changes in production;
specific variable and fixed costs;
selling prices and other factors, which is confirmed by the data in Table. 7.2 and 7.3.

Thus, the amount of profit decreased mainly due to a change in the level of fixed and variable costs, and increased due to an increase in prices for the company's products and changes

Table 7.2

Initial data and calculations of the influence of factors on the change in the amount

costs per 1 rub. marketable products

Indicators	Amount, thousand rubles	Calculations, cop.
Planned costs for planned output		65 000/85 000 = 76,47
Marketable products according to the plan
Costs according to the plan, recalculated for the actual volume of marketable products while maintaining the planned structure		63 500/80 500 = 78,88
Marketable output in fact with a planned structure and planned prices
Costs at the planned level for the actual output of products		68 500/87 500 = 78,29

Actual costs at the planned level of fixed costs		73 500/87 500 = 84,00
Marketable products actually at plan prices
actual costs		82 500/87 500 = 94,29
Marketable products actually at plan prices
actual costs		82 500/92 599 = 89,19
Marketable products at actual prices
D0bshch \u003d 89.19 - 76.47 \u003d 12.72

Table 7.3

Calculation of the influence of factors on the change in the amount of profit

Factors	Impact calculation	Change in the amount of profit, thousand rubles
Decline in production	2.41 x 87,500
Change in the structure of production
Change in the level of variable costs per unit of output	5.71 x 87,500
Changing fixed cost amounts	10.29x87500
Price level change

structure of production, increasing the share of more cost-effective products.

For a comprehensive study of the reasons for the change in cost, it is recommended:

in material-intensive industries, analyze the change in the amount of material costs both for the enterprise as a whole and the change in specific material costs for individual types of products;
in labor-intensive industries (in wage-intensive industries), analyze the change in the unit cost of each type of product due to the labor intensity of products and the level of average hourly wages. It is also advisable to analyze the impact of indirect costs

on the cost, in particular: the cost of maintaining and operating equipment, commercial, general production and general business expenses. The analysis of these costs is carried out by comparing their actual value with planned data and their value in dynamics over a number of years.

Based on the analysis performed, reserves for reducing the cost of production are determined due to:

increase in production volumes and better use of the production capacity of the enterprise;
reduction of production costs (raw materials, materials, fuel, water, energy, labor productivity growth, rejection reduction, etc.);
economical use of overhead costs (for the repair of fixed assets, hospitality and travel expenses, postal, telegraph and stationery expenses, etc.);
better organization of production: launching materials into production, issuing them from the warehouse; reduce waste of materials and finished products, elimination emergencies and unscheduled downtime of machines and equipment, payment for downtime, etc.

CONTROL QUESTIONS AND TASKS

In practice, the most widely used are two methods for determining the cost of production: regulatory and planning for technical and economic factors. As a rule, they are used in close relationship.

In the case of the predominant use of the normative method in determining the cost of production, the norms and standards of the used material, labor and financial resources, i.e. the regulatory framework of the organization.

When determining the cost of manufactured products, organizations, as a rule, draw up an appropriate plan, which includes:

· Estimate of production costs, compiled by economic elements;
The value of the cost of all issued, marketable and products sold;
planned cost estimates for individual products;
· Calculation of the reduction in the cost of manufactured or marketable products according to technical and economic factors.

The most important quality indicators of the plan for the cost of production are:

The cost of manufactured, marketable and sold products;
Unit cost the most important types products;
cost per 1 Released, marketable or sold products;
· the percentage of cost reduction by technical and economic factors;
Percentage of cost reduction of comparable products.

The cost estimate for the production of products includes costs, the amount of which is determined on the basis of the calculation for each element. The cost of raw materials, basic and auxiliary materials, fuel and energy in the cost estimate are set based on the production program based on the planned volume, norms and prices. The total amount of depreciation deductions is calculated on the basis of the current norms for groups of fixed assets. Based on the cost estimate, the costs for all manufactured or salable products are determined.

Generalized results production activities organizations are indirectly reflected in terms of production costs. Its functional purpose is the formation of leading criteria for assessing production efficiency.

The summary cost estimate for the production and sale of products includes the costs of all structural divisions organizations involved in the production of products; costs associated with the implementation production staff organization of work not included in the output of products (construction - installation work for capital construction, works for overhaul buildings and structures), as well as the costs of production and development of the production of new types of products, reimbursed at the expense of cost and other targeted sources.

The following settlement documents serve as the basis for the development of cost estimates for the production and sale of products:

calculation of costs for raw materials, materials, process fuel and energy in the main production;
calculation of labor costs for production workers of the main production;
cost estimates (calculation of the cost of production) of auxiliary production shops;
cost estimate for the preparation and development of the production of new types of products, materials, technological processes;
· Estimate of costs associated with the development of new industries, workshops units;
cost estimate for special technological equipment;
Estimates of other special expenses;
Estimate of overhead costs for the main workshops (except for the costs of maintaining and operating equipment);
cost estimate for the maintenance and operation of machinery and equipment production shops;
Estimate of general business expenses;
· Estimate of transport and procurement costs;
business expenses.

In practice, the greatest difficulty in the preparation of estimates is the work on the estimate of general business expenses. Calculation of costs for budget items is carried out by drawing up separate calculations or separate comprehensive estimates with the disclosure of costs by elements, with the exception of services of auxiliary workshops, which are included separately. The cost of remuneration of employees of the organization's management apparatus is determined on the basis of the staffing table, official salaries, taking into account the system of additional payments and allowances adopted in the organization, as well as bonuses for production results.

In the estimate of general expenses, there may be such items as entertainment expenses, business trips, expenses for the maintenance and repair of buildings, structures, inventory, as well as stationery, printing and telephone expenses.

The estimate of commercial expenses is compiled for the relevant expense items based on the conditions for the sale of products, determined by market conditions and supply contracts.

The initial data for budgeting are:

Plans for the supply of industrial products to the domestic and foreign market and conditions for its implementation;
· norms of material, labor and cash costs for the manufacture (acquisition) of containers and packaging in the warehouses of sales departments;
· Norms and standards of costs for the delivery of products in cases stipulated by supply contracts;
· the amount of commission fees and remuneration established by agreements with supply and marketing and trade and intermediary organizations;
· cost estimates related to participation in exhibitions, fairs, etc.

Payment for the services of third-party marketing organizations is included in the estimate in accordance with the cost of these works under the contracts.

The basis for the preparation of estimates of overhead and general business expenses are:

the established structure for managing the workshop and the organization as a whole, their staffing tables;
norms of fuel and energy consumption for heating, lighting and other household needs;
· Consumption rates of auxiliary materials for the maintenance and repair of buildings and structures;
Depreciation rates;
· cost estimates for the repair of fixed assets, labor protection, testing, rationalization and inventions, etc.

Commercial expenses associated with the work performed by the organization's personnel are provided for in the cost estimate for works and services that are not included in the volume of products (works, services).

The data determined in the summary cost estimate for the production and sale of products make it possible to carry out complex analysis expenses that form the cost of production.

Accounting for the costs of production of products (works, services) is carried out in accordance with the Law of the Republic of Belarus "On Accounting and Reporting", the Basic Provisions on the composition of costs included in the cost of products (works, services), as well as taking into account other existing legislative and regulatory acts relating to the formation of cost accounting.

The main task of cost accounting is a timely, complete and reliable determination actual costs for the production of products, the calculation of the actual cost of all finished products and their individual types, as well as control over the correct and rational use material, labor and financial resources in the production process.

Accounting for production costs is designed to provide a timely, complete and reliable reflection of the actual costs associated with the production and sale of products, the performance of work, the provision of services; operational analysis and control over the use of material, labor and financial resources in the process of manufacturing products, compliance with cost estimates for production maintenance and management; determination of the performance results of structural divisions and the enterprise as a whole; identification of unused reserves, unproductive expenses and losses. At the same time, the methodological consistency of planning and accounting must be observed in relation to the composition, groupings and methods for distributing costs, objects and units of calculation.

Accounting for production costs is organized according to the places of their occurrence, depending on the type of product, type and nature of the organization of production and management of the normative, order-by-order or sequential method.

The normative method of accounting for production costs provides for the creation of a system of existing progressive norms and standards and the calculation on its basis of the standard cost of products (works, services); identification and accounting of costs associated with deviations from existing norms and standards; calculation of the actual cost of products (works, services) on the basis of pre-compiled estimates of the standard cost using the accounting data for deviations from the norms and changes in the norms.

The order-based cost accounting method is used in individual and small-scale production complex products, as well as in the production of experimental, experimental, repair and other works. The object of accounting and costing is a separate production order issued for a predetermined number of products (products), scope of work and services.

The line-by-line method of cost accounting is used in procurement industries with mass products that are homogeneous in terms of the source material and the nature of processing. Production costs are accounted for by departments (processing departments, phases, stages) and expense items. The objects of accounting and calculation can be separate types, product groups, combined on the basis of the homogeneity of raw materials and materials. The actual cost of production is determined by dividing the amount of costs by the number of products manufactured by processing.

The use of order and per-order cost accounting methods provides for the use of the main elements of standard accounting (timely identification of deviations of actual costs from current standards and accounting for changes in standards).

When organizing production cost accounting, an organization can use a non-semi-finished accounting option without reflecting the cost of semi-finished products of its production in the system accounting or a semi-finished option with reflecting the cost in the accounting system when transferring semi-finished products of its production from one unit to another.

Production cost planning is carried out in order to determine the total amount of material, labor and financial resources necessary for the manufacture and sale of products and making a profit that ensures the satisfaction of the social needs of the team and further development organizations.

Indicators of the planned cost are used in the formation of a profit plan, established prices, determining the economic efficiency of individual organizational and technical measures and production as a whole, with intra-production planning. The production cost plan is integral part plans (programs) of social and economic development, business plans of the organization.

Planning the cost of production should be preceded by an analysis of the current level of costs, during which the costs caused by deviations from the normal organization are highlighted. production process(excess consumption of material resources, additional payments for deviation from normal working conditions and overtime work, losses from equipment downtime, due to marriage, expenses due to irrational economic relations, violations of technological and labor discipline etc.).

The content of cost planning is to determine the amount of costs necessary for the production and sale of products with the most rational and efficient use resources of all kinds. The problem to be solved is to find the minimum of such costs. However minimum costs should not be understood as a certain value ideally achievable at a given level of development of production. Planning is based on real conditions and takes into account the limitations associated with the need to comply with the rules for the use of natural resources and protection natural environment from pollution, regulations technical operation organizations. With the provision of safe working conditions, etc. Planned costs are determined taking into account the ways, methods and consequences of their minimization, not from the standpoint of individual organizations, but in the interests of the national economy as a whole.

The initial data when developing a plan at cost are:

· Planned production volumes in physical and value terms;
· the rate of consumption of material resources for the production of products;
contracts for the supply of material resources and the sale of products, maintenance of production and the establishment of other economic relations, containing the conditions for their implementation and payment;
· norms of labor costs, calculations of the number, professional composition of employees, terms of remuneration, determined by collective agreements and contracts;
economic standards (rates of taxes and fees, payment for natural resources, depreciation rates for compulsory insurance against accidents and occupational diseases, compulsory insurance payments, etc.);
plans for technical re-equipment, scientific and technological development, improving the organization of production, labor and management of the calculations of the received economic effect;
· Measures developed based on the results of a technical and economic analysis of production, aimed at eliminating unnecessary costs and losses.

Cost planning can be current and prospective. Current planning (for a year) provides for clarification long-term plans based on the data of planned estimates and costing for production. Long-term planning is developed for a number of years.

The second method for determining the planned cost of production in long-term planning is the calculation of the impact on the level of costs of the most important technical and economic factors. This calculation is based on the quantitative and qualitative analysis dependencies production costs from various changes in the structure of products, the level of technology, technology, etc.

The list of factors used in planned calculations is determined on the basis of a selection of permanent causes that affect the change in the cost of production and are associated with the normal production process and the improvement of its organization, equipment and technology.

Consider the methodology for calculating cost savings for individual key factors.

Savings due to changes in the level of technology and organization of production (E p) is determined by the formula

Ep \u003d [(Z 0 K 0 + Z 1 K 1) / (K 0 + K 1 -Z 1] * Kp,

where Z 0 and Z 1 - variable costs per unit of production before and after the event, p .;

K 0 and K 1 - the number of units of production produced from the beginning of the base year before and after the event, pieces;

(Z 0 K 0 + Z 1 K 1) / (K 0 + K 1) - average annual costs per unit of production in the base year, rub.;

K p - the number of units of production produced in the planned year, pcs.

Savings from reducing material costs (E m, h) is found by the formula

E m, s \u003d (N m0 * C-N m1 * C) * n,

where N m0, N m1 - the consumption rate of materials (raw materials, fuel, energy) per unit of production, respectively, before and after the event, kg;

C - the price of a unit of materials (raw materials, fuel, energy), r.;

n - the number of units of products manufactured from the moment of the event until the end of the planned year, pcs.

Savings on wages with taxes and deductions as a result of reduced labor intensity 1 unit. products (E t) is determined by the formula

E t \u003d [(T 0 H 0 -T 1 H 1) * (1 + in / 100) * (1 + g / 100)] * K 1,

where T 0 and T 1 - labor intensity per unit of production in standard hours, respectively, before and after the event, n.-h;

P 0 and P 1 - the average annual tariff rate of the worker, respectively, before and after the event, p .;

c-average percentage of additional wages for this category of workers,%;

r-established percentage of taxes and deductions,%;

K 1 - the number of products manufactured from the moment of the event until the end of the planned year, pcs.

Savings in the release of workers who are on time payment labor, (E op.t), is determined by the formula

E op.t \u003d (K slave * ZP * (1 + g / 100)) * M,

where K slave - the number of released workers, people;

ZP - the average monthly salary of this category of workers, r.;

d - the established percentage of taxes and deductions,%;

M-number of months from the moment of the event to the end of the year, months.

As part of changes in the structure of raw materials, the influence of specialization of production can be distinguished. In this case, only that part of the changes in the share of purchased semi-finished products that is not associated with a change in the structure of manufactured products is taken into account. Savings due to the specialization of production (E s) can be determined by the formula

E s \u003d (S- (C + R)) * K 1,

where C is the production cost of individual products, p.;

C- Wholesale price, according to which the products will come from specialized enterprises, p .;

R-transport and procurement costs per unit of the relevant products, rub.;

K - the number of products received from the moment of specialization until the end of the planned year, pcs.

Calculations of the impact of quality changes on costs per 1000 rubles. Marketable products should take into account not only the change in the cost, but also the volume of marketable and sold products associated with an increase in wholesale prices or the use of allowances and surcharges to previously valid wholesale prices. Savings or additional costs from quality improvement (E k) are determined by the formula

E k \u003d (Z 1 -Z 0) * K,

where Z 0 and Z 1 are the costs per unit of production before and after improving the quality, p .;

K - the number of units of high quality products manufactured in the planned year, pcs. The increase in the volume of marketable products as a result of the application of a premium in the price for improved product quality (Vpr) is determined by the formula

V pr \u003d (C 1 -C 0) * K 1,

where C 0 and C 1 - the wholesale price in effect before and after the improvement of quality (or the average price of a unit of production with an average grade of products of the base and planned year), p .;

K 1 - the number of units of products of improved quality (higher grade) produced in the planned period, pcs.

Relative savings on semi-fixed costs (E r) with an increase in production volume is determined by the formula

E r \u003d (T * SS * U n) / (100 * 100),

where T is the growth rate of marketable output in the planned year compared to the base year,%;

CC is the cost of commercial products or individual cost elements (expenditure items) in the base year, rubles;

Y n - the share of fixed costs in the cost of commercial products or individual cost elements (expense items) of the base year,%.

Savings on fixed costs are calculated on the basis of the growth rate of marketable products without taking into account the increase (decrease) in its volume due to an increase in the quality of the product (medium grade), etc. Relative savings on depreciation deductions as a result of deductions as a result of improved use of production assets (E a) is calculated by the formula

E a \u003d (A 0 / VP 0 -A 1 / VP 1) * VP 1,

where A 0 is the total amount of depreciation in the base year, p.;

A 1 - the total amount of depreciation in the planned year, r .;

VP 0 and VP 1 - the volume of marketable products in the base and planned year, r.

The impact (savings) of commissioning new (liquidation of obsolete and inefficient) shops, industries and units (E) is determined using the following formula:

E \u003d VP * ((Z 1 -Z 0) / 100),

where VP is the volume of marketable output of a new workshop, production or unit in the planned year, pieces;

C 1 - costs per 1000 rubles. Marketable products of the organization in the base year, r.;

Z 0 - costs per 1000 rubles. marketable products of a new workshop, production or unit in the planned year, r.

In the plans and reports of industrial organizations, the cost of production is characterized mainly by two indicators: the change in the cost of comparable products and the cost per 1r. products. Comparable products include all products produced by the organization in the base year. Costs for 1 p. products are determined (both in the plan and in the report) by dividing the planned (reported) cost of manufactured products by its planned (actual) volume in value terms.

The dynamics of the cost of all products is characterized by a comparison of cost indicators for 1 r. products in the base and planning periods. It is expedient to carry out such comparison in the prices of the planned year.

Opportunities to reduce the cost of production can be identified and analyzed in two ways - by sources and factors.

Sources are understood as costs, due to the savings of which the cost of production is reduced. These include the costs of living and materialized labor, administrative and management costs.

Factors are activities that cause changes in the cost of production. All factors are usually divided into national economic, intra-industry and intra-production.

Economic factors - changes in prices for materials, structures, electricity tariffs, tariff rates.

Intra-industry factors provide for the improvement of material and technical supply, the increase in the level of concentration of production and the enlargement of organizations, specialization, the improvement of the management structure, and the development of cooperation.

Intra-production factors involve saving material resources, increasing the amount of work performed, improving the use of machines, mechanisms, equipment, etc.

The following areas are distinguished in which reserves for cost reduction can be identified: raw materials and materials, wages, maintenance and operation costs. Equipment, general and general production costs, labor productivity growth.

The organization needs a well-functioning system for attributing costs to those types of products for the production of which they were used. It is necessary to have accounting and control systems everywhere and at all stages of production (from the receipt of raw materials and materials to the delivery of finished products to the sales department and its implementation). Only with such control is it possible to reduce the cost of production and sale of products.

Table 7. Values and ways to reduce costs

Expenditure	Cost reduction measures
Raw materials	Search for raw materials and materials for more low prices from different suppliers. Use of cheaper substitutes for raw materials and materials in technology. Reducing losses (marriage, theft).
Purchased products, semi-finished products and services of an industrial nature of third-party enterprises and organizations	The measures are the same as above. Additionally, it is necessary to reduce the organization's dependence on third-party providers by organizing own production(with economic feasibility) of these products.
Fuel and energy for technological purposes	Installation of accurate metering devices for these energy resources. Creation of a system of material incentives (bonuses for savings, penalties for overspending). Reduction of heat losses at all stages of the production process based on the use of new heat-saving materials in construction, insulation of old buildings.
Basic salary of production workers	Increasing labor productivity while maintaining wages through the introduction of progressive machines and mechanisms, the use of effective system rationing, contributing to the growth of production.
Additional wages for workers	The introduction of an effective system of material incentives, minimizing the "equalization" in the promotion, the maximum use of piecework wage systems.
Costs for the maintenance and operation of equipment	Careful attitude to the equipment, exact observance of its operation modes, timely scheduled repairs, replacement of obsolete models with more progressive and reliable ones.
shop expenses	Implementation of improved technological schemes production, application technical means control over the work of personnel, machines and mechanisms, leading, among other things, to a decrease in the number of administrative and managerial personnel of the shops.
Factory overhead	Activities are similar to the article "Shop expenses".

The reduction in the cost of a unit of production (100 rubles of income) is calculated by the formula:

where Svyp is the cost of execution, rub.;

Cpl - planned cost.

By reducing the cost of a unit of production, the enterprise receives cost savings for the production and sale of products, which is calculated by the formula:

Example. Determine the reduction in the cost of a unit of production (100 rubles of revenue) and the amount of cost savings due to the reduction in the cost of a unit of production according to the following data: the cost of 100 rubles. revenues according to the plan 74 rubles, revenues according to the plan 98642 thousand rubles, the costs of production and sales of products will actually increase by 2.5% compared to the plan, the revenues were fulfilled by 105.6%.

1) Determine the total cost according to the plan:

rub.

Zpl \u003d Cpl * Vrpl / 100 \u003d 74 * 98642 / 100 \u003d 72995.1 thousand rubles.

2) Determine the costs of production and sale of products for the implementation of:

Zvyp \u003d 72995.1 * 102.5 / 100 \u003d 74819.97 thousand rubles.

3) Determine the revenue made:

Vvyp=98642*105.6/100=104165.95 thousand rubles

4) Determine the cost of 100 rubles. performance revenue:

Svyp \u003d Zvyp / Vrvyp * 100 \u003d 74819.97 / 104165.95 * 100 \u003d 71.83 rubles.

5) Determine the cost reduction of 100 rubles. revenue according to the formula:

6) Define the cost savings by reducing the cost of production:

Conclusion: The cost of 100 rubles of revenue compared with the plan decreased by 2.17 rubles, which is 2.93% as a percentage, due to a decrease in the cost of 100 rubles. proceeds, the enterprise will receive savings in the amount of 2260.4 thousand rubles.

18.5 Sources and factors of cost reduction in communication organizations.

Under sources cost reduction means those elements or cost items that need to be reduced in order to reduce the cost, under factors understand the steps that need to be taken to achieve this.

The main sources of cost reduction are:

1) an increase in labor productivity, as a result of which the number of employees and the wage fund decrease;

2) reducing the cost of materials, raw materials, fuel per unit of output;

3) reduction of maintenance costs, production management;

4) improving the use of equipment;

5) acceleration of the turnover of working capital.

Cost reduction factors:

1) In-house depending on the activity of the enterprise itself:

a) technical, aimed at improving the technical level of production;

b) organizational, aimed at improving the organization of production and labor, changes in the management structure;

c) structural, aimed at changing the structure and volume of production;

2) non-production, the change of which does not depend on the activity of the enterprise:

a) established depreciation rates;

b) changes in prices for raw materials and materials received from suppliers;

c) changing the tariff system and the established minimum wage;

d) change in tax rates and deductions to the budget and extra-budgetary funds.

2.3. Calculation Methods for Cost Reduction and Cost Savings

The methodology for calculating reserves depends on their nature (intensive or extensive), methods of detection (explicit or hidden) and determination of their value (formal or informal approach). With a formal approach, the amount of reserves is determined without being linked to specific measures for their development. The informal approach is based on specific organizational and technical measures.

To calculate the amount of reserves in AHD, methods of direct counting, comparison, deterministic and stochastic factor analysis, functional cost and marginal analysis, mathematical programming, etc. are used.

Direct account method is used to calculate reserves of an extensive nature, when the amounts of additional attraction or unconditional losses of resources are known. The possibility of increasing output () in this case is determined as follows: the additional amount of resources or the amount of their unconditional losses due to the fault of the construction organization (DR) is divided by the planned or possible rate of their consumption per unit of output (UR) or multiplied by the planned (possible) resource return (RO), i.e., for material, capital productivity, labor productivity, etc.:

Similarly, when calculating the reserves for increasing production volumes through the use of an additional amount labor resources it is necessary to multiply the increase in the number of personnel by the planned (possible) level of labor productivity of the workers of the construction organization, and at the expense of additional production assets - their increase should be multiplied by the planned (possible) level of capital productivity.

Comparison Method is used to calculate the amount of reserves of an intensive nature, when losses or possible savings of resources are determined in comparison with the planned ones or with their consumption per unit of construction products from leading construction organizations. The reserves for increasing production by preventing overspending of resources in comparison with the normative ones are determined as follows:

(2.20)

where is the increase in the production of construction products; - actual and planned expenditure of resources per unit of construction products; N f - the actual volume of production of construction products in in kind; - the planned level of resource productivity (material, capital productivity, labor productivity, etc.).

Similarly, the reserve for increasing the output of construction products is determined by reducing the cost of resources per unit of output in connection with the introduction of innovations:

(2.22)

where is the possible level of resource consumption per unit of construction products;

Widely used methods deterministic factor analysis: chain substitution, absolute and relative differences, integral method. For example, the volume of gross output can be represented as

(2.24)

where is the volume of gross output; - labor productivity; - the number of workers.

Then the reserves for growth in the volume of production of construction products due to an increase in the number of workers can be calculated using the method of absolute differences:

where - an increase in the volume of production of construction products due to an increase in the number of workers; – possible level of labor productivity; - the actual level of labor productivity; - the actual number of workers;

growth reserves due to labor productivity

where - an increase in the volume of production of construction products due to an increase in labor productivity; - the possible level of the number of workers.

We perform the same calculation using the chain substitution method:

(2.27)

(2.28)

(2.29)

relative difference method:

(2.33)

(2.34)

logarithm method:

(2.35)

(2.36)

integral way:

The results of correlation analysis are also widely used to calculate economic reserves. For this purpose, the obtained coefficients of the regression equation with the corresponding factor indicators are multiplied by the possible increase in the latter:

(2.39)

where is the reserve for increasing the effective indicator ( Y); – factor indicator growth reserve ( X); are the regression coefficients of the constraint equation.

Significant assistance in determining reserves is provided by methods of mathematical programming. Very effective is the functional cost analysis - FSA ( Activity Based Costing–ADC) - a method for determining the cost and other characteristics of products, services and consumers, which is based on the use of functions and resources involved in production, marketing, sale, delivery, technical support, service delivery, customer service, and quality assurance. FSA allows you to identify at the early stages of the life cycle of a property extra costs and avoid them by improving project documentation, production technology, the use of cheaper raw materials, materials, etc.

The calculation-constructive method is used when the studied effective indicator can be represented as a multiple model. For example, labor productivity q) is determined by the ratio of gross construction output ( Q vyp) to the amount of labor costs for its production (Zt) in man-days or man-hours. This means that in order to increase labor productivity, it is necessary to find reserves for increasing the volume of gross output ( Q vyp) and reserves for reducing labor costs (P¯Zt) due to the introduction of more advanced equipment and technology, mechanization and automation of production, improving the organization of labor, etc. At the same time, to develop reserves for increasing the production of construction products, additional labor costs are required (Zt. e). In a formalized form, the calculation of labor productivity growth reserves using this method can be written as follows:

(2.40)

(2.41)

The identification of reserves for increasing production efficiency associated with differences in the economic performance of similar construction organizations predetermined the need to apply comparative analysis cost of construction and installation works by the method of economic similarity. The essence of the method is as follows: if, in a comparative analysis of the production and economic activities of a group of construction organizations with elements of commonality, at least one organization is identified that has achieved the best results in increasing production efficiency, then it is quite natural to assume that other organizations have hidden reserves of economic growth, implementation which will allow them to reach the level of efficiency of the advanced organization.

As an equivalent economic indicator for the compared organizations, estimated the cost of construction and installation work, on the basis of which comparison and reduction of indicators to a comparable form are carried out, as well as an assessment of cost reduction. Quantification reserves can be obtained by graphical and calculation methods.

Since organizational and technical measures to reduce the level of costs are tied to a certain type of construction and installation works, in order to assess the reserves for reducing costs, it is necessary to compare the actual cost certain types work performed by the organization. The overall assessment of the cost reduction of all construction products is determined as the sum of the reserves for reducing the cost of each type of construction and installation works.

This approach makes it possible to measure the economic efficiency of the implementation of organizational and technical measures with the results of activities to reduce costs. In order to avoid repeated counting of the action of factors for raising the technical level, improving the organization of production and labor, as well as external factors that do not depend on the activities of the construction organization, the calculation is carried out through detailed factors that directly affect the level of cost. The latter, depending on the tasks set, can be grouped according to economic elements or cost items.

When calculating changes in costs under the influence of technical and economic factors, the economic efficiency of introducing advanced technology, mechanization and automation of production processes is taken into account. The change in costs is determined taking into account the volume of implementation in the planning period of individual activities. The planning period also takes into account the reduction in costs for measures implemented in the previous period (as the difference between the notional annual savings and the actual one). Determined absolute value changes in costs in kopecks per 1 ruble of the estimated cost of construction and installation works.

To take into account possible cost savings due to technical and economic measures, various calculation methods can be used:

At increasing the level of mechanization Construction and installation works result in wage savings due to increased labor productivity while changing operating costs construction machines. Wage savings is equal to the difference between the cost of wages at the basic and planned levels of mechanization of certain types of construction and installation works.

Additional costs for the operation of construction machines and mechanisms are calculated on the basis of the data contained in the comprehensive mechanization plan, on the number of machines and mechanisms necessary to complete the planned scope of work, on the production of construction machines, the cost of one machine shift and the technical norms for fuel and electricity consumption.

Cost savings (E) is determined by the formula

E \u003d E s - R d, (2.42)

where E z - savings in wages, thousand rubles; R d - additional expenses for the operation of construction machines and mechanisms, thousand rubles

Savings on wages and social security contributions are attributed to the relevant cost elements, and additional costs for the operation of construction machines - to the cost elements provided for in the estimated cost of the machine-shift;

- cost reduction through the use of construction machines and mechanisms is achieved as a result of reducing the cost of one machine-shift due to increased production rates, fuel savings, and reduced costs for Maintenance and etc.

Cost reduction is determined by the formula

(K ms.b – K ms.p) C ms.b + (C ms.b – C ms.p) K ms.p, (2.43)

where K ms.b and K ms.p - the number of machine shifts in the base and planning periods; C ms.b and C ms.p - the cost of a machine-shift in the base and planned periods;

- introduction of progressive methods of work production and advanced technology(for example, the flow method) causes a reduction in the duration of construction and a change in the cost of operating construction machines.

The savings achieved in this case is determined by the formula

(2.44)

where U pr - the amount of CPR in the composition of materials, the cost of operating construction machines and overhead costs, thousand rubles; T f and T p - actual and planned duration of construction, months;

- improvement of the organization of production and labor. The effect of this factor is manifested in an increase in labor productivity, which leads to a relative decrease in the share of wages in the volume of construction and installation works.

The expected savings is determined by the formula

(2.45)

where Y d - the share of wage costs in the volume of construction and installation works in the planning period,%; , V cf - change in average wages and average annual output per worker, % of the base year;

- reduction of material costs and reduction of transport and procurement and storage costs. The reduction in consumable materials and the resulting savings in monetary terms are determined on the basis of a calculation containing data:

On the consumption of materials in physical and value terms by groups indicated in the statistical report in the form No. 2-e, and on material costs per 1 ruble of construction and installation works on expected completion for the base year;

On material costs for the scope of work in the planned year, based on the level of costs for certain types of materials per 1 ruble of construction and installation works for the expected performance for the base year.

Reducing the cost of materials is achieved by reducing transport and procurement and storage costs as a result of reducing the distance of transportation, choosing the most economical modes of transport, reducing the cost of loading and unloading operations and maintaining the warehouse network, as well as reducing the loss of materials during transportation and storage in warehouses. The savings due to these factors is determined by the formula

(2.46)

where Q n - the volume of construction and installation works in the planning period, thousand rubles; Y b and Y p - the share of transport and procurement and storage costs and the cost of work in the base and planned periods;

Savings from reducing the cost of production of auxiliary and auxiliary industries calculated by the formula

where C b and C p - the cost of a unit of production in the base and planning periods; K p - the number of products consumed in the planned year for the volume of construction and installation works;

- a change in the volume of CMP causes a relative decrease(increase)DPR. The value of CRM (absolute and as a percentage of the cost of construction and installation work) in construction organizations is different. When developing a cost plan for construction and installation works, it is determined on the basis of reporting and planning data.

Reducing costs due to a relative decrease in CPR is determined by the formula

(2.48)

where - increase in the volume of construction and installation works in the planning period compared to the base period,%; is the increase in UPR in the base year.

The amount of savings is distributed among cost elements in proportion to their specific gravity as part of the UPR;

- improving the use of fixed production assets leads to a relative reduction in the amount of depreciation:

(2.49)

where A b and A p - the amount of depreciation in the base and planning periods; Q b and Q n - the volume of construction and installation works in the base and planning periods.

The amount of depreciation in the base and planned years is determined on the basis of the average annual cost of fixed production assets for construction purposes, other fixed assets and established average depreciation rates.

The reduction of administrative and economic expenses is achieved as a result of improving the organization and management of construction production, the consolidation of construction organizations and their divisions, and reducing the cost of maintaining management:

(2.50)

where Z h.r.b and Z h.r.p - the amount of administrative and economic expenses in the base and planning periods; Q b and Q n is the volume of construction and installation works in the base and planned years, thousand rubles.

Savings are distributed among cost elements in proportion to their share in the total amount of administrative and business expenses;

- reduction of unproductive expenses calculated on the basis of construction organization activities for this purpose in the coming year.