Theme 1.4. Analysis of production cost and period expences
1. Purpose, content and tasks of the expense analysis.
2. Classification and description of the expenses .
3.Veriable and fixed costs.
4. General assessment and evaluating on basic elements of expenses and its analysis.
5. Analysis of expenses on unit cost elements and items, activity types and responsibility center.
6. Analysis of material, labor and amortization expenses.
7. Product cost analysis.
8. Analysis of the cost density in product (work, service)
9. Period expenses analysis.
Key words and phrases: the cost of production,non-productioncosts, financial expenses,extraordinary expenses, variable costs, fixed costs, continuously-variable costs, change the level of cost, changing prices of material resources, period expenses.
Purpose, content and tasks of the expense analysis.Classification and description of the expenses
One of the most important and indispensable indicators of the enterprise is profitability and profitability. The factor influencing the benefit is x.
The analysis will assess the feasibility, efficiency and cost effectiveness of the production and maintenance of each business unit.
Expenses are a reduction in assets or an increase in liabilities during the reporting period.33
Costs are the monetary value of resources spent on a specific period of time.
Costs - reduction of economic benefits in the reporting period in the form of withdrawal or use of assets, as well as the emergence of liabilities that lead to a decrease in capital among participants.34
The cost of the product is a reflection of the cost of natural resources, raw materials, materials, fuel, energy, fixed assets (depreciation), labor and other costs of production or processing.
The product is based on accounting and cost control, determining the value of a product, profitability and profitability of an enterprise, making decisions on management and investment activities of an enterprise, using resources, introducing new technologies and technologies, improving production management and organization is efficiency.
The structure of the financial and economic activity expenses related to the economic activity of the subject to determine the profitability and competitiveness of the market for goods (works, services) in the production and sale of the business in the formation of complete and reliable information on all expenditures , in order to determine the correct tax base is determined
Costs associated with financial and economic activities are grouped as follows:
1. The cost of production costs:
a) indirect and indirect material costs;
b) indirect and indirect labor costs;
c) other direct and indirect costs, including production costs;
2. The costs associated with the cost of production, but not included in the cost of basic operations and included in current expenses:
a) costs of sale;
b) management costs (administrative expenses);
c) other operating expenses and expenses;
Production costs (works, services) are included in the cost of production directly related to production (works, services), production technology and costs associated with its organization. These include: direct and indirect costs, indirect and indirect costs of labor, other direct and indirect costs, including costs associated with production.
The costs that generate the cost of production (works, services) are grouped into the following economic elements:
1. The cost of production (with the deductible cost of reducing emissions);
2. The cost of labor;
3. Social insurance contributions related to production;
4. Depreciation of fixed assets and intangible assets of industrial value;
5. Other expenses of significance.
1. Material costs are the most important and important cost element. Their share in total expenditure is based on the productive nature of production. The share of material costs in the industry is about 6-70%.
The production costs associated with the production include the following costs.
Material cost
Labour.
Social Security Deductions
Depreciation of fixed assets and intangible assets of industrial value.
Other costs.
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