Audit and economical analysis

Table 93

Total production costs and their factor analysis

Indicators	Last year			Reporting year			Difference (+/-) thousand roubles		Rates of growth, %
	Amounts, thousand UZS	Content, %	Amounts, thousand UZS		Content, %
1.   Total production costsincluding:	541131	100.00	686079		100.00	+144948		126.79
1.1. Variable costs	464070	85.7	579800		84.51	+115730		124.94
1.2.   Fixed costs	77061	14.24	106279		15.49	+29218		137.92
2.   Volume of production	572661	-	717416		-	+144755		125.30

The influence of factors affecting the cost of production can be found in the following calculations.

The total change in production costs amounted to  686079-541131= +144948 thousand  UZS (an increase).

Revaluation of current production costs:

but)   variable costs;

464070 *1.253 = 581479.7 thousand UZSdepending on the size of the product) ;

b)   fixed costs;

77061 thousand    UZS   ( stays in principal).

Total   : 581479.7+77061=658540.7 thousand Sum

The balance depending on the value of the previous period and the determination of the volume of the current period :

541131/572661 * 717416   =   677916 thousand UZS

Effect of factors :

1. 
   volume of production;
   

658540.7-541131 =  + 117409.7 thousand UZS(an increase)

or   581479.7-464070 = +117409.7 thousand UZS(an increase)

b)   bass changes and definitions;

686079 - 677916 = + 8163 thousand UZS(an increase)

c)   content and total costs;

677916 - 658540.7= +19375.3 thousand UZS(an increase)

General change : 117409.7 + 8163 +19375.3      =   +   144948 thousandUZS

The cost of production of goods (works, services) in the formation of their economic costs of ointments Munich : the production of material costs (excluding VAT, the cost of returnable waste); labor costs with production facilities; social insurance contributions belonging to the production; Depreciation of fixed assets and intangible assets of industrial value; other production costs.

The type, structure, dynamics of production costs can be attributed to their purposeful management.