Audit and economical analysis

Period expenses analysis

№	Contribution Structure	Last year		Report year		Difference		Growth rate %
		UZS	degree	UZS	degree	UZS	degree
1	Sale Expenses	254260	58.29	389452	65.20	135192	+6.91	153.2
2	Administrative quarters	56423	12.93	65241	10.92	8818.0	-2.01	115.6
3	Other operating costs	125463	28.76	142560	23.86	17097.0	-4.09	113.6
	Total	436146	100	597253	100	161107	-	136.9

Conclusion: At the enterprise, the expenses for the period increased by 161107 thousand UZS compared to the previous year. These direct sales costs are +135192 thousand UZS, Administrative Expenses +8818 Thousand UZS, Other Operating Expenses+17097 thousand UZS. The highest percentage of sales in the current period was sales and other operating expenses. Compared with the previous year, the total expenditure expenditures were 136.9%.

Ways to optimize budgets and improving productivity

The most important measures for the optimization of production costs include measures to drastically reduce production costs by increasing the production capacities, increasing labor productivity, efficient and cost-effective use of resources, . They can be grouped into two groups.

1. Opportunities to grow the product.

2. Opportunities to reduce costs and lower product costs.

The most important factor of corporate income growth and development is associated with optimization and minimization of production costs.

The positive outcome achieved by the increase in the prices of manufactured products is not always satisfactory. Because changes in the marketplace can not guarantee the benefits of the enterprise. The reason for this is that the value of the products is continually changed as a factor in market law.

Saving costs is also a prerequisite for increasing the profitability of the enterprise.

Cost savings of production costs will require a thorough and thorough analysis of its components and cost items.

Cost savings require research on a systematic basis for each cost element, its changes, and the reasons for the change.

At the same time, it is necessary to define the following directions for reducing production costs of the enterprise:

- the objects of employment and the possibilities to use them;

- ability of the appliance itself.

Opportunities for dealing with tools

- opportunities for production, co-operation and management.

The most cost-effective solution for cost savings, cost savings is the technical development of production.

The total cost of manufacturing costs can be found at the following link.

I_i = ( Zi_b – Zi_o ) * Vi_o

Here is the following: I - The cost of production costs;

Zib - the sum of expenses per unit of production until the cost savings measures are taken

Zio is the amount of expenses per unit of product after the action taken to save costs

Vio - the volume of products produced during the period from the start of the measures to economize costs, up to the end of the reporting period

The production growth reserve is determined by analyzing the performance of the production program. With the increase in the product volume, the variable part of the costs is maintained, with the expansive portion of the costs (employee wages, material costs, and other costs) rising.