Audit and economical analysis

A	B		1		2		3		4
5
1		Materials		43456		37865		-5591		-12,9%			-2,75%
2		Recycled waste		-96		-107		-11		+11,5%			-0,01%
3		Raw materials and and methods are consumed with wste (1-2)		43360		37758		-5602		-12,9%			-2,75%
4		Goods, semi-manu factured goods and services of the production of goods and services		19344		17134		-2210		-11,4%			-1,09%
5		Electricity and fuel concumption for technological purposes		1006		1024		+18		+1,8%			+0,01%
6		Total sum of material expenses		63710		55916		-7794		-12,2%			-3,83%
7		Employee's main working wage		46783		42424		-4359		-9,3%			-2,14%
8		Additional workers fees		8561		8545		-16		-0,2%			-0,01%
9		Social insurance expenses		23730		21353		-2377		-10,0%			-1,17%
10		Total wages and deductions		79074		72322		-6752		-8,5%			-3,32%
11		Expenses for production preparation		2561		2549		-12		-0,5%			-0,01%
12		Storage and operating costs		10716		10329		-387		-3,6%			-0,19%
13		Firm expenditure		13170		12873		-297		-2,3%			-0,15%
14	Domestic expenditures		18420		18515		+95				+0,5%	+0,05%
15	Total cost of preparation and production		44867		44266		-601				-1,3%	-0,30%
16	Losse from brackets		X		72		+72				X	+0,04%
17	Other manufacturing costs		15903		19554		+3651				+23,0%	+1,79%
18	Total production cost of goods		203554		192130		-11424				-5,6%	x

Conclusion: The material costs of the enterprise were 7,794,000 UZS versus the plan costs and 12.2 percent in the relative expression. The share of material costs in the total cost of the plan was 3.38 percent. Expenditures on wages and salaries were 6752 thousand UZS against the plan and 3.32 in the relative expression. The cost of the plan was less than 11424 thousand UZS, and the relative cost reduction was 12.2 percent. Of course, these changes can be considered positive.

Expenditure on material, labor, storage and use of fixed assetsanalysis

Material costs. Material costs are the major part of the costs of production, and therefore, their importance is focused on the analysis.

The following tasks are put before the analysis of material expenses:

- studying the changes in the cost of the plan and the changes in the previous years and the factors contributing to their change;

- Identify opportunities for cost savings;

- Evaluating the material capacity of the product and identifying the internal capacities of its effective utilization;

- Determine the cost-effective and cost-effective utilization of material resources.

The cost analysis begins with the study of their variation.We can see the changes in the material costs and the impacts on the change in the table below.

Table 97

Material costs and their change, factors affecting the change analysis

Material Expenditures and Factors Affecting Their Changes	UZS
Material costs for the project	35250
Redistribution of the actual volume and content of the productprojected material costs	35600
Actual material costs	35700
Total change	+450
Including :
4.1.With the change in production volumes	[phone]*10/100)
4.2.Changes in product structureto account	-3175 (35600-35250-3525)
4.3.Materials change due to course change	+100 ( 35700-35600)

Growth rate of product output is 10%

Conclusion: The cost of material costs in terms of the plan is $ 35250 million. UZS. However, its actual cost is $ 35700 million. UZS. The total change in material costs amounted to +450 million UZS. This change was due to the change in production volumes (due to the fact that material expenditures were included in variable expenses) Increased by UZS to $ 3175 million due to structural changes in production. It is worth noting that the change in the structure of materials made up +100 million UZS. When combined with the effects of all factors, it can be seen that it is equal to the general change (+3525 + (- 3175) +100)

Work cost analysis

Labor cost is the second most important item of expenditure after manufacturing costs. The third important element of cost in the case of labor costs is the basis for deductions from wages. The wage rates have been set at 15% and 25% of small and large businesses. The cost of labor deductions is calculated based on the cost of production at the cost of production. The most important indicators include the following indicators: the wage fund, the average monthly wage per employee, the average monthly wage earned per employee, and the average monthly wage average daily wage, hourly average wage.

An analysis of the company's wage fund

Indicators	Workers in industry	Workers
Salary fund thousandUZS
Last year	17706,9	17116.5
In fact	26025,6	19767.0
Difference +,-	+8318.7	+2650.5
The average number of employees, one person
Last year	1065	844
In fact	962	769
Difference +,-	-103	-75
Average wage of employees, thousand soms
Last year	16626.2	20280.9
Report year	27053.6.	25704.4
difference +,-	+10427.4	+5426.6
Total change in salaries, thousand UZS	+8318.7	+2650.5
Including :
Changing the number of employees at the expense of thousand UZS	-1712.5	-1521.0
Average wage change at the expense of thousand UZS	+10031.1	+4171.5

Conclusion: Changes in the working capital stock of the enterprise compared to the previous year amounted to 8318.7 million UZS of industrial production, 2650.5 mln. UZS.

The average number of employees in the industry was 103 per cent for industrial workers and the average number of employees was 75 per cent less than in the previous year.

The average salary of employees is for industrial workers

+8318.7 thousand UZS and 2650.5 thousand UZS in the same period last year.

Changes in the number of employees as a unit affecting the change in the wage fund and the change in the wage of an average employee are considered. Changes in the wage fund at the expense of the following factors in the enterprise are: +10031 thousand UZS (change of average wage for one employee (10427.4)) and 1712.5 thousand UZS (industrial production figures by the change (-103).

Factors influencing the change in the salary fund of the workforce last year accounted for +4171.5 thousand UZS and -1521.0 thousand UZS respectively.

Factors influencing the change in labor costs per employee or one employee can be calculated from the table below.

Table 98

The average monthly wage and the factors influencing its change

Indicators	Last year	Report year	Difference (+, -)	Increasing, %
1. Changing the number of employeesat the expense of thousand UZS	17116,5	19767,0	-2650,5	115,5
2.The average number of employees, one person	844	769	-75	91,1
Z. Average for a single employeeage, UZS	20280,2	25704,8	+5424,6	126,7
4. A worker-by-person days, thousand people-days	176,34	167,8	-8,5	95,2
5. Total work done by workers hours, thousand people hours	1467,2	1412,8	-54.4	96,3
6. . The day of the workman (4/20)	208,9	218,2	+9,3	104,4
7. Work hours, hours (5/4)	8,32	8,42	+0,1	101,2
8. One hour per employee work rate, thousand UZS (1/5)	11,67	13,99	+2,32	238,9
Change in wages, thousand UZS	x	x	+5424.6	x
Business day shift	(+9,3)x8,32x11,67=		+903,0	x
Change of working day duration	218,2x(+0,1)x11,67=		+ 254,6;	x
Cost of 1 hour of work Change	218,2x8,42x(+2,32)=		+ 4264,4	x

Analysis

Summary. Based on the analysis of factors affecting the average wage and its change, the following conclusions can be made:

- Changes in the average monthly wage increased by 903,000 UZS due to changes in the working day;

- Changes in average wages increased by 254.6 thousand UZS due to changes in the working day;

The average monthly wage increased by UZS 4264.4 thousand due to an hourly salary change;

The total exchange rate of currency was 5424.6 thousand UZS.

The level of labor productivity and salary increase depends on the introduction of new technologies in production, the level of automation and production of production, organization of labor, qualification of employees and other innovative changes.