Audit and economical analysis

Table 100

Analysis of production costs

Cost elements and product cost indicators Thousand UZS Cost structure Cost a UZS t0 t1 +,- t0 t1 +,- t0 t1 Materials costs 35 000 45 600 +10600 53,0 55,9 +2,9 43,75 45,45 Including : Raw materials and supplies 25 200 31 500 +6300 38,2 38,6 +0,4 31,50 31,40 -fuel 5600 7524 +1924 8.5 9.2 +0.7 7.00 7.50 - electric power. d. 4200 6575 +2376 6.3 8.1 +1.8 5.25 6.55 Working pay 13 500 15 800 +2 300 20,4 19,4 -1,0 16,88 15,75 Remuneration of labor 4 725 5 530 +805 7,2 6,8 -0,4 5,90 5,51 Amortization Expenses	5 600	7 000	+1 400	8,5	8,6	+0,1	7,00	6,98
Other expenses	7175	7 580	+405	10,9	9,3	–1,6	8,97	7,56
Full cost	66 000	81 510	+15 510	100	100	–	82,50	81,25
Including: - variable costs - variable costs	46 500	55 328	+9 828	70,5	68	–1,5	58,12	55,15
- unvariable costs	19 500	26 182	+6 682	29,5	32	+1,5	24,38	26,10

It is possible to give a link to the cost of separate types of products and their impact on the exchange rate

Ti = Di / MXi + Oi

Here is the cost of the Ti - i unit; Continuous spending on the di - i unit unit;

Variable costs per unit of product; Mxi - i product volume.

Table101__"A"_tour_affects_the_cost_and_cost_of_the_product_Factor_Analysis'>Table101

"A" tour affects the cost and cost of the product Factor Analysis

Indicators	Plan	In fact	Difference, +;-
Production volumes (MX), pcs	10 000	13 300	+3300
Permanent expenses (D), thousand UZS	12 000	20 482	+8482
Product shiftable (O '), UZS	2800	3260	+460
Product cost (T), UZS	4000	4800	+800

T_plan = D_plan / MX_plan + O‘_plan = 12 000 000 / 10 000 + 2800 = 4000 UZS.;

T_cond1=D_plan/MX_fact.+O‘_plan= 12 000000/13 300+2800 =3702UZS.;

T_cond2=D_fact./ MX_fact.+O‘_plan=20482000/ 13 300 +2800 =4340UZS.;

T_fact. = D_fact / MX_fact+ O‘_fact = 20 482 000 / 13 300 + 3260 = 4800 UZSGeneral exchange of cost of product unit:

ΔT_total = T_fact. – T_plan = 4800 – 4000 = +800 so‘m.

Including:

1. 
   changing the volume of production: ΔT_mx=T_cond1– T_plan= 3702–4000 = –298 UZS;
   

b) due to constant change in expenses:

ΔT_d = T_cond2 – T_cond1 = 4340 – 3702 = +638 UZS

v) due to the change in variable costs: ΔT_o‘ = T_fact. – T_cond2= 4800 – 4340 = +460 UZS.

Analysis of the cost of products (works, services)

Product cost estimation is the most important and crucial component in the analysis. The product cost savings are calculated separately for total costs and cost elements.

The total production costs are divided by product value to determine the total cost of the product being generated and sold. Cost estimates are calculated separately for each cost element.

Analysis of product cost capability is the most important and crucial component in the analysis. The total cost of the product is determined by the following formula:

Qxs = X / V, ST

Where X - total production costs (production cost of sales);

The cost of V-produced product from ST-sale

Cost elements are calculated separately for each cost element.

Factors affecting product cost include the following: change in product output, structural changes, prices (due to inflation impact, quality changes, market change) , constant costs change, change in variable costs.

Table

Analysis of the total cost of the product

Years	At the enterprise under consideration			Competitor firm			Network average
	Cost capacity	Growt rate, %	Cost capacity		Growt rate, %	Cost capacity		Growth rate, %
xxx1	84,2	100	85,2		100	90,4		100
xxx2	83,6	99,3	85,0		99,7	88,2		97,6
xxx3	82,9	98,5	84,0		98,6	86,5		95,7
xxx4	82,5	98,0	83,8		98,4	85,7		94,8
xxx5	81,25	96,5	82,0		96,2	84,5		93,5

Conclusion: The cost per capita cost of the product in the past year was 81.25 tyem. The same figure was at 82.00 tyiyn in the competitive enterprise and 84.50 tyiyn in the network average. This can be a positive assessment of the situation in the enterprise compared to competitors and the industry average.

It is also estimated that costs are not just a comparative analysis, but rather on the specific cost elements. Expenditure analysis also allows the product to perform its factor analysis to manage production costs. Each cost element will change due to individual factors

Table 102

Dynamics of costs for one UZS of product

Cost elements	Costs per unit of product
	t0	ti	+, –
Material costs	43,75	45,45	+1,70
Labor remuneration and labor deductions	22,78	21,26	–1,52
Depreciation	7,00	6,98	–0,02
Other expenses	8,97	7,56	–1,41
Total production costs	82,5	81,25	–1,25

Conclusion: The analysis of total production costs by economic components shows that last year the cost of one unit of product amounted to 82.5 tyem in the previous year (t0) and 81.25 tiyin current year . It was saved by material costs at + 1.70 tiin and saved on the remaining cost elements (1.52 + 0.02 + 1.41). The total value of the economy was -1.25 ti. If we multiply the econometric value to the total volume of the total product, the total cost is derived.

Below you can look at the factor analysis of changes in product output.

Table 103

Chain connection can be used to calculate the effects of factors.

Size of produced, sold product	Amount
Basis period∑(Qi0·Pi0)	80000
The reporting period is in the content and rating of the previous year ∑(Qi1·Pi0) +ΔQtar	76000
In the reporting year, the base ∑(Qi1·Pi0)	83600
at the present date∑(Qi1·Pi1)	100320

Table104

Evaluation of Impact Factor Effect on Cost Capacity

Costs per unit of product	Calculations	Factors
		Qx	Qs	Qq	Qp	Qb
Qx0	66 000 : 80 000 = 82,50	t0	t0	t0	t0	t0
^Qxcondli1	63 675 : 76 000 = 83,78	t1	t0	t0	t0	t0
^Qxcondi2	67 285 : 83 600 = 80,48	t1	t1	t0	t0	t0
^Qxcondi3	64 700 : 83 600 = 77,39	t1	t1	t1	t0	t0
^Qxcond4	81 510 : 83 600 = 97,50	t1	t1	t1	t1	t0
Qx1	81 510 : 100 320 = 81,25	t1	t1	t1	t1	t1

Where:

Qx - Production volume; Qs-Production Structure;

Qq - amount of required resources;

Qp -Resource Value;

Qb - product sales price;

Qx; Qs; Qq; Qp; Qb Factors Affecting Calculations. Estimated Effects of Factors:

Qx_cond1- Qx0=83,78-82,50= +1,28 tiyin; Qx_shartli2- Qx_cond1 =80,48-83,78= -3,30tiyin;

Qx_cond3- Qx_cond2 =77,39-80,48= -3,09tiyin;

Qx_cond4- Qx_cond3 =97,50-77,39= +20,11 tiyin;

Qx1- Qx_cond4 =81,25-97,50= -16,25 tiyin total change = –1,25 tiyin.

Table105