How to reduce the cost of production. Methods for reducing the cost of production. Ways to reduce production costs

Cost reduction is extremely important in the overall development of the enterprise. it gives the company a competitive advantage and allows it to take a strong position in the market.

Cost reduction plays a primary role in the overall increase in production efficiency. Of course, production efficiency can be improved in different ways: it can be a cost reduction or some changes (improvements) to the product, which can ultimately increase the demand for these products and, as a result, increase the profit of the enterprise. At the same time, reducing the cost of production is more important for improving production efficiency, since it has a much greater economic effect than an increase in sales caused by making some improvements to the product. We will try to demonstrate this using the example of the AN-31 product considered in this work (while rounding some values for better perception) and present the data in the form of table 12

Table 12

line number	Factors affecting profit	initial conditions	decrease in m/s by 7%	increase in sales volume by 7%
	unit cost products
	volume of sales
	unit price products
	profit (2)*((3)-(1))

As we can see from the table, with a 7% cost reduction and, in another case, an increase in sales by 7%, the increase in profit is 50% in the first case, and only 7% in the second (1500/1000 \u003d 1.5 i.e. by 50%, 1070/1000=1.07 i.e. increase by 7%). Thus, ceteris paribus, cost reduction gives a 40% greater effect than an increase in sales (1500/1070=1.4, i.e. 40% more).

Cost reduction implies economical consumption of resources, which indicates not only a quantitative, but also a qualitative impact on the country's economic potential and its prospective changes.

Since the cost of production consists of different items, then, accordingly, there are various ways to reduce the cost. These include: increasing labor productivity, improving the use of basic and auxiliary raw materials, fuel, energy per unit of output, and reducing losses. However, there is another way mentioned in the theoretical part - an increase in production through a more complete use of the production capacity of the enterprise - and, as a result, a decrease in the amount of semi-fixed costs per unit of output. Below we consider two cost reduction measures based on these methods.

First event:

At the heart of this activity is the economies of scale mentioned above. Thus, the production capacity of the ion-exchange resins department in shop No. 13 is designed for the production of AN-31 resin in the amount of 270 tons per month. At the same time, only 70 tons are actually produced, i.e. equipment is only 26% loaded ((70 / 270) * 100 = 26%). This is a rather low indicator of equipment utilization, and in this case the overall production efficiency is low, due to unreasonably high costs for operation and maintenance of equipment per unit of production. To correct this situation, I propose to increase the production of this product to 150 tons per month. Thus, with the intensification of commercial efforts and taking into account the uniqueness of the product, as well as the almost complete absence of competitors in Russia, it is possible to achieve an increase in sales up to 150 tons per month.

Let's make a calculation taking into account the event (under the conditions of the reporting year 2002) and compare it with the planned one in table 13:

Table 13 Comparison of standard costing and activity-based costing

Name of articles	Planned costing for 2002, rub. (issue 70 volumes)	Planned costing 2002, rub. (issue 150 t.)	Deviations

Auxiliary materials
Semi-finished products

Total material costs
Energy costs
Basic salary
Social contributions fear
Total Recycling
shop expenses
2nd redistribution
shop cost
Other productions. expenses
Production cost
Factory overhead
Non-manufacturing expenses
Full cost

The table shows that the total cost decreased by 10897.28 rubles, which is 14.7% ((62513.52 / 73410.81 - 1) * 100 = 14.7%). The conditionally variable costs in this case did not change, but the conditionally fixed costs were adjusted as follows:

we will show on the example of the basic salary (it is worth noting that with an increase in the output of additional labor, it will not be required, since the production process is in a semi-automatic mode and constant human intervention is not required)

Main salary (issue 150 tons) \u003d 2209.28 * 70 / 150 \u003d 1031 rubles.

That. fixed costs have been reallocated.

Second event

Consider another opportunity to reduce costs. This time the event is aimed at saving energy resources. The essence of this event is as follows: in the preparation of hot air for drying chambers, hot steam is used, which condenses during heat transfer, and the condensate is then removed from the apparatus - thus it was proposed to first heat the air with condensed water (the temperature of which is still quite high), and only then steam from which the condensate for the initial stage would be obtained. All this will lead to saving steam, reducing its consumption by about 1.8 times, while the implementation this project does not require significant reconfiguration of equipment and, therefore, material costs in this case will be minimal.

Cost recalculation taking into account activities:

As a result of this measure, we get a reduction in steam consumption from 7.5 Gcal to 4.1 Gcal, which will reduce the cost of steam from 2235 rubles. up to 1221.8 rubles. As a result, we obtain the results presented in Table. fourteen:

Table 14

In this case, the cost reduction will be 1013.2 rubles, i.e. 1.4% ((72397.61 / 73410.81 - 1) * 100 = 1.4%).

This event gives an average annual economic effect of 851,088 rubles. (1013.2 * 12 * 70 = 851088 rubles, where 70 is the average monthly output in tons). Considering all this, a decision has already been made on the implementation of this project and it is currently being implemented.

Complex event

In this section, we will find the changes in the cost of both events and compile a summary table of changes in the cost:

Table 15 Cost calculation taking into account all activities

Name of articles	C / C for 2002, rub. (issue 70 volumes)	C / C for 2002, rub. (issue 150 tons with energy changes)	Deviations


Auxiliary materials
Semi-finished products

Total material costs
Energy costs
Basic salary
Social contributions fear
Total Recycling
shop expenses
2nd redistribution
shop cost
Other productions. expenses
Production cost
Factory overhead
Non-manufacturing expenses.
Full cost

Thus, the total cost reduction amounted to 11910.48 rubles. or 16.22% - which is a very big savings.

Let's calculate the average annual economic effect of the proposed measures:

11910.48 * 12 * 150 \u003d 21438864 rubles, or about 21.44 million rubles / year.

This is very big savings which will provide a significant competitive advantage to the enterprise and increase its overall profitability.

The cost is sum of costs spent on the manufacture of any product, product, service. Depending on the volume, there is a workshop, full, specific and production cost, which includes different types of costs.

By reducing the cost, you can also reduce the price of products, becoming a more competitive and attractive enterprise in the market without reducing your profits, raise the salary of key personnel, and also significantly improve the financial stability of the company.

The cost price includes the following elements:

Labor costs (wages of workers).
(expenses for the purchase of materials, raw materials, tools, third-party services and everything that is used during the creation of the product).
Contributions to off-budget funds.
Depreciation costs (depreciation of fixed assets).
Others.

The “other” element includes: payment for the use of housing and communal services, payments on loans, payments for rent, repairs, and so on.

Naturally, the management of each enterprise thinks about how to reduce the cost of production and get the most profit in order to increase its profitability.

To reduce product costs, look for ways to reduce them.

In the cost structure, the largest share is traditionally occupied by material and labor resources, therefore, the reduction of these costs will be the preferred direction for minimizing costs.

Ways to minimize costs:

Increase in output. Fixed costs, such as rent, are spread over more products.
Search for analogues of materials.
Growth in the efficiency of equipment use, development of low-budget industries.
Decreased use of services by third parties. If the firm uses outside services to a minimum, and vice versa, performs all functions on its own, then costs can be reduced. For example, reduced shipping or assembly costs.
Reduction of staff, combination of positions. Not the most pleasant, but one of the most effective methods cost reduction.
Inventory reduction.
Contacts with suppliers. By providing, for example, a discount on the purchase of their goods to suppliers, it is possible to establish commercial relations with them and buy materials and components at a lower price. Also, you should choose those suppliers that provide free shipping and free repairs under warranty.
cost intensification. The introduction of new technologies into production and an increase in its volume has a positive effect on revenue, production activity is carried out faster, therefore, more products are produced per unit of time. For downtime and defects in production, it is allowed to introduce a system of fines, but this, in turn, can cause negative feedback from the staff.
Saving energy and fuel.
Reducing the cost of telecommunications.
Sale or lease of unused premises, equipment, as well as the sale of goods with an expiring shelf life.
Reducing tax costs (concluding agreements with individual entrepreneurs and legal entities, etc.).
Control over accounts receivable and accounts payable.
Procurement optimization, tendering.

The use of one or more of these methods will help the management of the enterprise to reduce costs and reduce the cost of production. But, in addition to the ways to reduce costs, it is also necessary to know the factors influencing this reduction. Let's consider them in more detail.

The probability of a fall in the cost of products can be detected in 2 directions - sources and factors.

Under the sources are assumed, due to the savings of which the initial cost of the product is reduced. These are the costs of living and materialized labor, administrative and management costs. Let's look at the factors below.

Technological

This type of factors is associated with production technology, operation and quality of equipment and includes:

use of new, energy-saving and high-performance equipment;
improvement of the quality of manufactured products and labor;
modification of the nature and technology of manufacture;
the use of quality materials, due to which you can increase the price of products.

Economic

raising the level of work of production and management structures;
improvement of work of personnel and economic services;
improvement of the organizational structure;
compression of the costs of unjustified investments.

Organizational

This type of factors involves the organization of labor and production, namely:

reduction in the number of downtime and product defects;
improving the use of funds, material and technical base;
reduction of transportation costs;
incentives for employees to be more productive;
elimination of obsolete and unnecessary stocks;
an increase in the turnover of funds, as well as a reduction in the production cycle;
ensuring the rhythm of production;
professional development of workers.

In addition, factors influencing cost reduction can also be divided into production (within production) and non-production (external environment, for example, utility tariffs, rent).

Now we will analyze in detail what measures exist to reduce the cost of a product, product or service.

The main, most real reserve for reducing the cost of production is considered to be a change in two main parameters that characterize products - this is depreciation and material consumption.

S / N = M / N + A / N, where

M/N- material consumption, A/N- depreciation.

Savings from a decrease in depreciation of products can be determined in accordance with the data of the article "Depreciation of fixed assets" according to formula:

Savings = ((If * Ia) / In - 1) * da * 100, where

If— index of growth in the cost of fixed assets, Ia— growth index of the average depreciation rate, In— growth index of marketable output for comparable purposes, da- the share of depreciation in the cost of production.

It must be remembered that cost reduction should be based on a systematic and pre-planned approach.

The systematic approach includes a number of activities that can be divided by timeframe:

Compliance with financial discipline. The head of the organization must draw up a financial plan and implement measures to reduce costs only strictly following this plan. Also, it is required to create a financial accounting system that provides for accounting not only income, but also expenses.
Drawing up a cost reduction plan. By analyzing the activities of the enterprise, it is possible to identify weak spots in it and reduce costs where required. Systematic cost reduction in general should be associated with improved management in three areas: investment, procurement, production processes (improvements due to organizational and technological changes).
Controlling. To reduce costs, it is also effective to control marriage, downtime, damage to property, and low productivity of employees. In many modern enterprises there is a controlling department that deals with these studies.

So, key measures to reduce costs are:

raising the technical level of production (using electronic computers, improving existing equipment, using waste, etc.);
growth of production management efficiency;
expansion of specialization and cooperation;
reduction of operating costs (improvement of maintenance of the main production)
reducing the cost of living labor (reducing the loss of working time, reducing the number of workers who do not fulfill production standards);
reduction of management costs and savings in wages and accruals due to the release of management personnel
elimination of losses, incl. from marriage and downtime.
the growth of labor productivity should outstrip the growth of wages, thereby ensuring a reduction in the cost of production.
reduction of workshop and general factory costs.
increase in output or change in its structure, assortment and nomenclature
improved use of natural resources
development of new types of products.

Thus, the cost price is the most important factor in making a profit of the enterprise. Using a systematic approach, clearly planning directions for reducing costs and controlling this process, it is possible to raise the enterprise to a new level of profitability and competitiveness in the market.

Cost reduction in 1C is lower.

Reducing the cost of production is one of the most important tasks of the enterprise. It should be borne in mind that reducing the cost of production is not a one-time act, but an everyday process that requires a systematic approach and unified management. This is due to the fact that the cost is a generalizing indicator of all types of costs per unit of output - labor intensity, capital intensity, energy intensity. Cost reduction methods are determined by their nature. For example, a decrease in labor intensity usually requires the technical equipment of labor, and a decrease in material intensity requires the introduction of new technologies. Table 1 shows the main ways to reduce production costs.

Table 1 - Ways to reduce the cost of production

Factors causing a decrease in the cost of production

1. Increasing the technical level of production

1.1 Mechanization and automation of production processes

1.2 Improving the design and specifications products

1.3 Improving product quality

1.4 Introduction of new types of materials

2. Improving the organization of labor production

2.1 Improving management and labor organization

2.2 Improved logistics

2.3 Reducing waste from scrap

3. Change in the volume and structure of production

3.1 Reducing fixed costs

3.2 Improving the use of fixed assets

3.3 Improving the range and range of products

4. Saving material resources

4.1 Saving raw materials and materials

4.2 Saving fuel and energy resources

4.3 Improving the structure of the energy balance

5. Improving the organization of wages

5.1 Reducing the share of wages in the cost of production

5.2 Increasing productivity

5.3 Improve pay

6. Reducing administrative and management costs

6.1 Improving the structure of the personnel structure of the enterprise

6.2 Increasing the mechanization of managerial work

6.3 Reducing the number of administrative and managerial staff

7. Elimination of unproductive losses

7.1 Reduction of lost working time

7.2 Liquidation of marriage

7.3 Increasing the rhythm of production

7.4 Eliminate theft of materials

When managing activities to reduce costs, it is necessary to proceed, first of all, from the identification of the reserves necessary for this. It is necessary to distinguish between production and current reserves.

Production reserves provide for the creation in the production plan of the optimal level of reserves that ensure the reliable functioning of the system in case of possible failures. In the conditions of market relations, their value depends not only on the volume of production, but also on the movement of prices for raw materials, the possibility of its rapid acquisition, etc. In some cases, based on the forecast of price movements, it is advisable to create large stocks of raw materials and vice versa.

Current reserves are identified based on a comparison of performance with the plan and the results of the previous period. These include: reducing the loss of raw materials and working time, eliminating downtime, combating the irrational use of raw materials. It is difficult to draw up a diagram of ways to save material resources, common to all enterprises and each worker. Everything depends on the nature of production, on the specific conditions in which the production process takes place. For example, for the canning industry, which processes perishable raw materials, it is important to reduce their shelf life, as this increases the natural loss associated with shrinkage and spoilage, the loss of vegetables and fruits of vitamins, which increases the consumption of raw materials per unit of production and reduces its yield, and in As a result, the cost of production increases. In the baking industry, the reserves for reducing the cost of production are to reduce the loss of flour in the form of spraying, semi-finished products, dry matter during the fermentation of dough, and shrinkage during cooling of the bread. At the same time, with all the variety of specific ways to save material resources, the following main areas can be distinguished:

Reduction of waste and losses;

liquidation of marriage;

Introduction of new types of economic materials and substitutes;

Integrated use of raw materials and materials;

Reducing recyclable waste;

Cost reduction under the item “Main wage production workers";

Increasing the volume of manufactured products, which contributes to the reduction of semi-fixed costs;

Reducing the cost of motor energy as a result of the correct selection of equipment capacities;

Reducing the cost of repairing equipment through the use of advanced repair methods;

Decreased shop and general factory costs as a result of the reduction of the administrative and managerial apparatus.

In saving materials, an important place is occupied by the transition to resource-saving equipment and advanced production technology, low- or waste-free processing methods. The identification and use of reserves to reduce material costs is best done on the basis of building a balance of material consumption for all its components: useful consumption (the amount of output of finished products), waste returned and irretrievable, losses recyclable and non-recyclable.

The following main ways to reduce the cost of production of an enterprise can be distinguished:

Raising the technical level of production. This is the introduction of a new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; change in the design and technical characteristics of products; other factors that increase the technical level of production. For this group, the impact on the cost of scientific and technological achievements and best practices is also analyzed.

Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of cost-effective substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, reducing their material and labor intensity, reducing the weight of machinery and equipment, reducing overall dimensions, etc.

Improving the organization of production and labor. Cost savings can result from:

Changes in the organization of production;

With the development of specialization of production;

Improvement of production management and cost reduction;

Improving the use of fixed assets;

Improved logistics;

Reducing transport costs.

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 reduction in current costs occurs as a result of improving the maintenance of the main production, for example, the development of mass production, the streamlining of auxiliary technological work, the improvement of the tool economy, and the improvement of the organization of control over the quality of work and products. A significant reduction in the cost of living labor can occur with a reduction in the loss of working time, a decrease in the number of workers who do not fulfill production standards. Additional savings arise from the improvement of the management structure of the enterprise as a whole. It is expressed in the reduction of management costs and savings in wages and accruals on it in connection with the release of managerial personnel.

With the improvement of the use of fixed assets, the cost reduction occurs as a result of an increase in the reliability and durability of equipment; improving the system of preventive maintenance; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets.

The improvement of material and technical supply and the use of material resources is reflected in a reduction in the consumption rates of raw materials and materials, a reduction in their cost by reducing procurement and storage costs. Transportation costs are reduced as a result of lower costs for the delivery of raw materials and materials, for the transportation of finished products.

Certain reserves for cost reduction are incorporated in the elimination or reduction of costs that are not necessary in the normal organization of the production process (excessive consumption of raw materials, materials, fuel, energy, additional payments to workers for deviation from normal working conditions and overtime, payments for regressive claims, etc.). P.). This also includes the most common production losses, such as losses from marriage. Identification of these unnecessary costs requires special methods and attention of the enterprise team. The elimination of these losses is a significant reserve for reducing the cost of production.

The next factor affecting the cost of production is labor productivity. At the same time, it must be taken into account that the reduction in the cost of production is largely determined by the correct ratio of the growth rates of labor productivity and wage growth. The growth of labor productivity should outpace the growth of wages, thus ensuring a reduction in the cost of production.

Let us consider under what conditions, with the growth of labor productivity at enterprises, labor costs per unit of output are reduced. An increase in production output per worker can be achieved through the implementation of organizational and technical measures, due to which the production rates and, accordingly, the prices for the work performed are changed and by overfulfilling the established production standards without organizational and technical measures.

In the first case, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with the reduction in prices, the share of wages in the unit cost of production decreases. However, this does not lead to a decrease in the average wages of workers, since the ongoing organizational and technical measures enable workers to produce more products with the same labor costs.

In the second case, the cost of wages of workers in the unit cost of production does not decrease. But with the growth of labor productivity, the volume of production increases, which leads to savings in other items of expenditure, in particular, the costs of servicing production and management are reduced.

It is also important to reduce shop floor and general factory costs. This consists, first of all, in simplifying and reducing the cost of the administrative apparatus, in saving on administrative expenses; as well as in reducing the cost of wages of auxiliary and ancillary workers.

A change in the volume and structure of products can lead to a relative decrease in semi-fixed costs (except for depreciation), depreciation deductions, a change in the range and range of products, and an increase in its quality. With an increase in production volume, the number of semi-fixed costs per unit of production decreases, which leads to a decrease in its cost.

Changing the range and range of products is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs.

Better use of natural resources. The following factors are taken into account here:

Changes in the composition and quality of raw materials;

Changes in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials.

These factors reflect the influence of natural (natural) conditions on the amount of variable costs.

Industry and other factors. These factors include:

Commissioning and development of new shops;

Production units and productions;

Preparation and development of production in existing associations and enterprises.

The impact on the cost of commercial products of changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of the use of different technological processes. At the same time, it is advisable to calculate the optimal distribution of certain types of products among the enterprises of the association, taking into account the use of existing capacities, reducing production costs and, based on a comparison of the optimal variant with the actual one, identify reserves.

If changes in the value of costs in the analyzed period were not reflected in the above factors, then they are referred to others: for example, a change in the size or termination of various kinds of mandatory payments, a change in the value of costs included in the cost of production, etc.

conclusions

After conducting a study of the theoretical foundations of the cost, we can draw the following conclusions.

The cost of production (works, services) is the current costs of the enterprise for the production and marketing of products (works, services) expressed in monetary terms.

The cost of manufactured products is the main economic indicator that characterizes the production and financial and economic activities of the enterprise. It is the most important quality indicator that shows what the production and marketing of products costs the enterprise. The lower the cost, the higher the profit and, accordingly, the profitability of production.

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

The basis for the formation of the wholesale price for the company's products and the determination of profit and profitability;

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

Determining the optimal size of the enterprise;

Economic justification and adoption of any management decisions, etc.

In particular, the production cost of an enterprise's products is the sum of the costs of producing products, including the cost of semi-finished products, purchased products and services of other organizations, as well as the costs of managing and maintaining production. The production cost includes the costs associated with the manufacture of products and their delivery to the warehouse.

The main goal of cost planning is to identify and use the available reserves to reduce production costs and increase on-farm savings in order to increase the profitability of the enterprise. By reducing production costs as a result of saving past and living labor, industry achieves, along with the growth of accumulations, an increase in the volume of output. Cost plans should be based on progressive standards for labor costs, equipment use, consumption of raw materials, materials, fuel and energy, taking into account the best practices of other enterprises.

Significant reserves are laid down in the reduction of costs for the preparation and development of new types of products and new technological processes, in the reduction of the costs of the start-up period for newly commissioned shops and facilities.

Cost reduction is essential to improve production efficiency, increase profits and profitability. The development of a cost reduction plan is preceded by an analysis of the cost of production of the reporting period. In the process of analysis, reserves for cost reduction are identified, the causes of overplanned costs, unproductive costs and direct losses in production are established. These are current reserves. For their use, technical and organizational measures are planned aimed at improving the conditions for the enterprise.

Reducing the cost of production is carried out using multidirectional measures. Various in scale, significance, content and consequences of activities are grouped into technical and economic factors. Planning consists in choosing directions and determining the result of the influence of technical and economic factors on the level and structure of costs. An important condition reducing the cost of production is the modernization of production and technical progress, which contribute to the introduction of new equipment in production, complex mechanization and automation of production processes, improvement of technology, the use of new materials. Objectively, the identification of reserves for cost reduction should be based on a comprehensive technical and economic analysis of the company's work: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor resources and economic relations.

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 decreases. An increase in production output per worker can be achieved through organizational and technical measures, due to which the production norms and, accordingly, the prices for the work performed are changed. An increase in output can also occur due to overfulfillment of the established norms of output without organizational and technical measures. Norms of production and prices in these conditions, as a rule, do not change. With an increase in the volume of output, the profit of the company increases not only due to a reduction in cost, but also due to an increase in the number of products produced. Therefore, the greater the volume of production, the greater the amount of profit received by the firm, ceteris paribus.

The most important in the struggle to reduce the cost of production is the observance of the regime of economy in all areas of production. economic activity enterprises. Consistent implementation of the economy regime is manifested in the reduction of material resource costs per unit of output, the reduction of production maintenance and management costs, the elimination of losses from marriage and other non-production costs. Material costs occupy a large share in the structure of production costs, so even a slight saving in raw materials, materials, fuel and energy in the production of each unit of production as a whole gives a very noticeable effect.

The firm has the ability to influence the cost of material resources from the stage of their procurement. Raw materials and materials are included in the cost price at the price of their purchase, taking into account transportation costs, therefore right choice suppliers of materials affects the cost of production. It is important to ensure that materials are received from such suppliers who are on the 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 such materials that, in terms of size and quality, correspond to the planned specification for materials, strive to use cheaper materials without reducing product quality.

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 as a whole, the lower the cost of each product, all other things being equal. Reserves for reducing shop and general factory expenses lie in the simplification and cheapening of the administrative apparatus, in savings on administrative expenses. Carrying out measures to mechanize auxiliary work leads to a reduction in the number of workers employed in these works, and, consequently, to saving shop and general factory costs.

Significant reduction in production costs can be achieved through the development and implementation of a comprehensive cost reduction program, which should be ongoing and periodically adjusted to reflect changing circumstances. The role of each group of factors in reducing costs depends on a number of reasons: the effectiveness of the measures included in this group of factors, the direction of influence on the total amount of costs, their structure.

Planning to reduce the cost of production by technical and economic factors is carried out on the basis of calculations. Cost reduction under the influence of labor productivity increase is determined by the formula

where DS pt - cost reduction due to the growth of labor productivity; / zp - index of change in wages; / Fri - index of changes in labor productivity; U zp - the share of wages in the cost of production.

The formula for calculating the cost reduction under the influence of changes in norms and prices for materials is as follows:

where / n is the index of changes in the norms for materials; / - index of change in prices for materials.

Cost reduction under the influence of changes in the volume and structure of production is calculated as follows:

where / is the index of change in semi-fixed costs in the cost; / vol - index of change in the volume of production; - the share of semi-fixed costs in the cost of production.

The introduction of the achievements of science and technology into the production process, fundamental changes in the methods of manufacturing products, methods of management, organization of labor and production, improvement of the economic mechanism open up enormous opportunities for developing production and increasing its efficiency. These are promising reserves. The main ones are labor, material, improvement of the use of fixed production assets. To implement the reserves, a whole range of measures aimed at reducing costs is planned.

Let's give solutions to problems for calculating the cost.

The gross cost of production in the base period is 120,000 rubles. Sales volume in the base period - 3000 pcs. Fixed costs in the base period amounted to 35% of the gross cost.

It is necessary to determine how the unit cost of production will change if the sales volume increases by 150 units.

Solution

1. Calculate the fixed costs included in the gross cost:

2. Find the unit cost of production:

3. Find the gross unit cost of production:

4. The volume of sales after its increase will be: i.e.

5. Find the gross cost with an increase in sales volume:

From here you can find the cost of all products, after increasing the sales volume by 150 pieces:

Consequently, the unit cost of production with an increase in the volume of sales by 150 pieces will decrease by 0.67 rubles. (53.33 - 54 = 0.67).

For the reporting year at the enterprise, the volume of marketable products ( VJ0) amounted to 15 million rubles, its cost (C) - 12 million rubles, including wages with contributions for social needs (ZP o) - 4.8 million rubles, material resources (MR o) - 6.0 million rub. Semi-fixed costs (D p0) in the cost of production amounted to 50%.

In the planning period, it is envisaged, through the implementation of the plan of organizational and technical measures, to increase the volume of marketable products by A K = 15%, increase labor productivity at APT = 10% and average wages at AWP = 8%. The consumption rates of material resources on average will decrease by AH mr = 5%, and their prices will increase by AMR = 6%. It is necessary to determine the planned cost of commercial products and planned costs per 1 rub. commodity products.

Solution

1. Determine the share of wages in the cost of production:

2. We determine the reduction in the cost of production due to the growth of labor productivity and wage growth:

where / zp \u003d (100 + WAR) / 100 \u003d (100 + 8) / 100 \u003d 1.08 - wage index; / Fri \u003d (100 + APT) / 100 \u003d (100 + 10) / 100 \u003d 1.1 - labor productivity index.

3. We determine the percentage of change in the cost level depending on the level of fixed costs and production volume:

where I= 1 - index of fixed costs; / op \u003d (100 + AF) / 100 \u003d \u003d (100 + 15) / 100 \u003d 1.15 - the index of output.

4. Determine the share of material costs in the cost of production:

5. We determine the percentage of change in the cost level due to saving materials and rising prices for them:

where / n \u003d (100 - DN m) / 100 \u003d (100 - 5) / 100 \u003d 0.95 - the index of reducing the rate of consumption of materials; / q \u003d (100 + AMR) / 100 \u003d (100 + 6) / 100 \u003d \u003d 1.06 - the index of increase in prices for materials.

6. Determine the total cost reduction in the planning period (%):

7. We determine the planned cost of commercial products:

8. Determine the volume of marketable products in the planning period:

9. We determine the planned costs for 1 rub. commercial products:

Answer: The planned cost of commercial products is 12.828 million rubles, and the planned costs for 1 rub. marketable products 0.74 rubles.

The workshop produced 200 pcs. products BUT and 400 pcs. products B. Make a cost estimate for the production of the workshop and costing for each type of product.

The initial data, thousand rubles, are given in the table:

Indicators	Costs, thousand rubles
Indicators	Total	Product A	Product B
1. Wages of production workers
2. Main materials
3. Salaries of administrative and managerial personnel
4. Wages of auxiliary workers
5. Building depreciation
6. Electric Energy for technological purposes
7. Electrical energy for workshop lighting
8. Equipment depreciation
9. Other costs

Solution

In order to make an estimate of production costs, it is necessary to sum up costs that are homogeneous in terms of economic content in accordance with the items of the cost estimate.

1. In the article "material costs" we will reflect the cost of basic materials and the cost of electrical energy:

2. The item "labor costs" represents the wages of production workers and administrative and managerial personnel:

3. The article "depreciation" will reflect the total depreciation of the cost of the building and equipment:

4. The amount of other costs will be transferred without change:

The total total cost according to the estimate will be

The cost estimate sum gives the total cost of the unit, but does not make it possible to determine the cost of each type of product. To do this, you need to make a calculation. In lines 3-5, 7-9 tables with initial data reflect indirect costs that need to be distributed between two types of products. We distribute them in proportion to the direct costs reflected in the lines 1, 2, 6. To do this, we multiply the indirect costs for each type of product by the appropriate coefficients.

For product A, the coefficient will be

For product B, the coefficient is

The results of the calculations will be placed in a table, the rows of which represent the costing items.

In the context of the transition to market economy the role and importance of reducing the cost of production, work and services of a commercial organization is increasing dramatically. From an economic and social standpoint, the importance of reducing the cost of products, works and services for organizations is as follows:

In the increase in profits remaining at the disposal of the organization, 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 organization team; - 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.

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.

A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. In organizations specializing in the production of specific products with mass production, the cost of production is much lower than in organizations that produce the same products in small quantities. The development of specialization also requires the establishment of the most rational cooperative links between organizations.

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 paramount importance in the struggle to reduce the cost of production is the observance of the strictest economy regime in all areas of the organization's production and economic activities. The consistent implementation of the economy mode in organizations 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 organization has the ability to influence the cost of material resources, starting with their procurement. Raw materials and materials are included in the cost price at their purchase price, taking into account transportation costs, 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 organization, 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.

Reserves for reducing workshop and general factory costs are, first of all, in savings on management costs. The wages of auxiliary 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, 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 rationally use production waste.

Thus, the reduction in the cost of production is ensured, first of all, by increasing labor productivity, observing the strictest economy regime in all areas of the organization's production and economic activities, improving product designs and improving production technology, reducing production maintenance and management costs, losses from marriage and other unproductive expenses.

test questions

1. What is the importance of cost analysis in the activities of a commercial organization?

2. What are the main sources of information used in cost analysis?

3. What indicators are determined to analyze the costs of a commercial organization?

4. List the main directions of cost analysis.

5. List measures to optimize costs.

6. How are the costs per 1 ruble of manufactured products determined, what is the advantage of this indicator?

7. List the factors that affect the change in the level of costs per ruble of manufactured products.

8. Name the types of deviations in production costs.

9. Expand the content of the cost-volume-profit analysis.

10. What are variable, fixed costs and contribution margin?

11. How is the break-even volume and marginal safety margin determined?

12. What is production leverage? Why is this indicator determined?

13. List ways to reduce the cost of production or-
organizations.

Control tests

1. For the analysis process, the costs of the organization are divided into:

1) mandatory and incentive;

2) regulated and unregulated;

3) actual, planned, regulatory, complete and partial, general and structural;

4) all of the listed elements.

2. To calculate the cost of manufactured products, the costs are grouped:

1) by places of origin;

2) by cost elements;

3) by responsibility centers;

4) according to the calculation items.

3. What question does information on costs in the context of economic elements answer:

1) what resources were used by the enterprise in the course of carrying out activities;

2) where the resources of the enterprise were directed in the course of carrying out activities.

4. The deviation in the cost of consumed materials due to the influence of the price factor is determined by the formula:

1) actual quantity of consumed materials? (Actual price of materials - Planned price of materials);

2) the planned quantity of consumed materials x (Actual price of materials - Planned price of materials).

5. The term "price deviation" means:

6. The concept of "deviation in quantity" means:

1) deviation from the standard price for materials or the standard price for labor;

2) deviation in the amount of raw materials and materials used.

7. Multiplying the standard price of direct material costs by the standard amount of direct material costs, we get:

1) deviation in the price of direct material costs;

2) deviation in the number of direct material costs;

3) normative direct material costs;

4) nothing, since both components must be summed.

8. Deviation in the use of materials (OIM) is determined on the basis of three indicators: the standard amount of materials (NC) required for the actual production of products; actual quantity of materials (FC), standard price of materials (NC). What formula is used to determine these deviations:

1) AMI = NK? FC? NTs;

2) AMI = (NC + FC)?NC;

3) AMI = (NK - FC)? NTs;

4) OMI \u003d (NK - FC)? NTs.

9. The difference between the standard costs (NC) for the actual output of products and the actual labor costs (FL) is the cumulative deviation:

1) by labor;

2) according to materials;

3) overhead costs;

4) for all of the above.

10. Deviations in the price of materials (OM) is determined using three indications: standard price (NC), actual price (FC), quantity of purchased materials (KZ). What formula can be used to determine these deviations:

1) OM \u003d (NC + FC)? KZ;

2) OM \u003d (NC - FC) / short circuit;

3) OM = NTs? FTs? KZ;

4) OM \u003d (NC - FC)? KZ.

11. Profit margin is:

1) the excess of the amount of variable costs over fixed ones;

2) the difference between revenue and fixed costs;

3) the amount of fixed costs and profits from sales;

4) the excess of revenue over the amount of variable costs.

12. Marginal income is:

1) gross profit;

2) fixed costs plus profit;

3) profit.

13. The relationship of costs, revenue, production volume and profit underlies:

1) cost behavior analysis;

2) enterprise management;

3) budgeting;

4) analysis of income generation.

14. A method that is more useful in deciding to take special order or not in a situation where the production capacity allows it to be performed:

1) accounting for full costs;

2) margin.

15. The level (effect) of the production lever is 4. What does this mean:

1) with an increase in price by 4 units. profit increases by the same amount;

2) if the volume of sales increases by 10%, then the increase in profit will be 4 times greater, i.e. 40%.;

3) if sales increase by 10%, then the increase in profits will also be 10%.

16. Production leverage is:

1) an indicator characterizing the change in the volume of sales of products depending on the change in the volume of profit;

2) an indicator characterizing the change in the volume of profit depending on the change in the volume of sales of products;

3) an indicator that characterizes the profitability of sales depending on changes in fixed costs;

17. Margin of safety is:

1) the percentage of the excess of actual revenue over the threshold;

2) the percentage ratio of the excess of marginal income over the threshold revenue;

3) the percentage of exceeding the threshold revenue over the actual;

4) the percentage ratio of exceeding the threshold revenue over the marginal income.

18. The main tasks of the analysis of the cost of certain types of products:

1) to identify the factors that influenced the deviation of actual costs in general and for individual items of expenditure relative to other periods;

2) evaluate the degree of implementation of the plan at the cost of production;

3) determine the causes of changes in general production and general business costs.

19. Factors of the first order influencing cost reduction by 1 rub. commercial products:

1) the amount of selling expenses and the volume of production;

2) the value of the total cost and sales proceeds;

3) the value of production costs and product prices.

We bring to your attention the journals published by the publishing house "Academy of Natural History"