Audit and economical analysis

Production volumes, pcs.	Fixed costs, thousand Sum	Variable costs thousand	Total expenses, thous. Sum	Variable cost per unit, thousand UZS.	Amount per unit , thousand
Total costs per unit, thousand UZS.
10,000	125,000	361200	486200	36.12	12.50	48620
11,000	125,000	414920	539920	37.72	11.3	49083
12,000	125,000	477360	602360	39.78	10.41	50196
13,000	125,000	533260	658260	41.02	9.61	50635
14,000	125,000	600600	725600	42.90	from 8.92	51828
15,000	125,000	675300	800300	45.02	8333	53353
16,000	125,000	769600	894600	48,108	7812	55912

The table above shows that variable costs corresponding to a product unit have increased in line with changes in production, and inevitable costs are falling.

Analysis of factors affecting the cost of costs, is one of the most important ways to manage costs. Factors affecting the cost of one unit include: variable costs, indirect costs, changes in the overall cost structure, changes in content elements.

S_i   = F_i   / Q_i   + V_i

Wherein:  
S_i   - unit cost of i-product;

F_i   -   fixed costs for     x   unit ;

Q_i   -  volume of production unit ;

V_i   -  variable cost of the product .

Table 92

Total cost per unitchange analysis

Indicators	Unit of measurement	Plan	Fact	Difference from plan
1. Volume of production	pieces	16,000	15 478	-522
2. Paid expenses	Thousands of sums	255   000  .0	269   600  .0	+14   600   .0
3. Variable costs	Thousands of sums	718     400  .0	845,098.8	126698,8
4. Production costs	Thousands of sums	973400 .0	1114698.8	141298,8
5. Changes in product unit	Thousands of sums	44.90	54.60	9.70
6.Continuous unit costs	Thousands of sums	15.94	17.42	1.48
7. Total cost per unit	Thousands of sums	60,84	72.02	11.18

The cost of one product increased to 11.18 (72.02% -60.84) thousand UZS compared to the plan .

Sr= (Fr/Qr)+Vr = (255000/16000) + (973400/16000) = 15.94 + 44.90 = 60.84

Set   S₁= (P/Qx)+V,   g= (255000/15478) + (973400/16000) = 16.47 + 44.90 = 61.37

Set   WITH   2= (Px/Qx)+ V,   g = (269600/15478) + (973400/16000) = 17.42 + 44.90 = 62.32

Sx=(Fx/Qx)+Vx= (269600/15478) + (845098/15478) = 17.42 + 54.60 = 72.02

Effect of factors:

1.   The impact of changes in production volumes = 61.37-60.84 = 0.54 thousand sums .

2.   The effect of changing fixed costs is 62.32-61.32 = 0.94 thousand UZS

3.   The impact on the change in variable costs = 72.02-62.32 = 9.70 thousand UZS

General change = 0.54 + 0.94 + 9.70 = 11.18 thousand Sum.
The total amount of them,  and the cost   their main elements  ratings, analysis
The cost of the production of ng based on the rules of analytical and synthetic accounting analysis and synthesis of influense.. That is why the words “analytical”, “synthetics” have become important accounting concepts. They paid attention to the content of "analytics" -butunni pieces, "synthetics" pieces together and summing up the  medium   funds and relate to the full content of this analytical and synthetic accounting.

The total value of invoices is subject to financial statements. The elements of its division, the study of calculations, are part of management accounting .

The cost of the total cost includes the following important aspects:

- analyses of general changes in government spending;

- analyses of factors affecting the cost of capital costs;

Cost analysis of the sold product sold in UZS.

The total change in total expenses is estimated by determining the absolute and relative change in the plan and in previous years.

Factors affecting the total cost of production are affected by constant changes in costs, the impact of changes in costs per unit of output, and changes in production volumes. Changes in the norms of costs and prices as independent, of course, aggravated. Such factors vary according to cost elements.