Audit and economical analysis

Table 94

Analysis of production costs by economic elements

Indicators	Last year		Reporting year		Growth rate ,%	Difference (+, -)
	the amount that thousand UZS .	compositions,%	the amount that thousand UZS .	compositions,%		Total, thousand	Composition relationship
Material costs	434236	80.2	539694	78.6	124.29	+105458	-1,59
Labor costs	63014	11.64	79500	11.59	126.1	+16486	-0.05
Single social payment	22641	4185	28012	4.08	123.72	+5371	-0.10
Depreciation	7194	1.33	9214	1.34	128.0	+2020	+0.01
other expenses	14046	2.60	29659	4.33	211.16	+15613	1.73
General expenses	541131	100.00	686079	100.00	126.79	+144948	-
Production volumes	572668	-	717416	-	125.30	+144748	-
Cost of production per unit of production (product sold)	0.9449	-	0.9563	-	101.2	0,0114	-

Conclusion The results of the analysis show that the total volume of production costs increased by 14.4948 thousand UZS or by 26.79%.

The largest change was due to material costs (10,548 thousand Somov or 24.29%), labor costs (16,486 UZS or 26.16%). Of course, the share of wages increases with salary changes.

A vertical analysis of production costs shows that the share of material costs in total production costs was the highest.

The cost of UZS products increased by 1.2% to 1.14 TU.

Thecost of their activities, responsibleforbranded production cost analysis articles

The costs of the activities are as follows:

-  hose (service) the cost of doing business ;

-  passed the expenses ;

-  management costs.

The main activity of the production    and   which has the highest share of business income .

Table 95

Types of production costs analysis

Indicators	Last year		Reporting year		Difference (+/-)	Rates of growth , %
	Thesum   of Amounts that thousand UZS .	Content ,%	Summa thousand that thousand UZS .	Content ,%
Total business expenses Including:	752016	100.00	988669	100	236653	131.46
1.   Total production costs	541131	71.9	686079	69.39	+144948	126.7
2. Business expenses, thousand UZS.	125640	16.72	186540	18.87	+60900	148.47
3. Management costs, thousand UZS.	85248	11.33	116050	11.74	+30805	136.13
2   The volume of sales, thousand UZS.	572661	-	717416	-	+141755	125.27
4. Production costs corresponding to the amounts sold	0.9449	-	0.9563	-	0,0114	101.2
5. Selling expenses that correspond to sales of one catfish.	0.2193	-	0.2600	-	0.0407	118.
6. The cost of management per unit of product sold	0.1488	-	0.1617	-	0,0129	108

Center spending expenses. Responsibility centers typically include profits, expenses and investments.

Profitability centers focus on income and expenses and maximize profits, while expenses are minimized. From the point of view of investment, not only income and expenses, but also the use of profits.

Reporting centers for production accounting are defined as follows: production; sales and management.

According to the theory and practice of corporate governance, financial incentive centers are structural units, departments, stores, services or groups. Their leaders are responsible for performing certain tasks of management and administration.

Expenditure on expenditures is a unit (unit), which is responsible for budgeting costs.

The enterprise cost center includes the following departments:

- business activity;

- marketing activities;

- information Technology;

- logistic;

- warehouse storage;

- suplay;

- to produce.

Revenue Responsibility Centers:

- goods (by type of goods);

Films, divisions.

Cost centers consist of stores, departments, teams, units .

Table 96

Costs for Responsibility Centersanalysis   (million UZS)

Controlled expenses	Costs		Cost Changes, +, -
	At the rate	In fact	Withina month	Year to date
Main report number 1
Materials	100   .0	98.0	-2   .0	-1 .0
2. The right to work	50   .0	51 .0	+ 1.0	+0.5
3.  The cost of providing services	22   .0	22.5	+0.5	+0.3
4.  Fuel and electricity	18   .0	19.0	+1 .0	+0.7
5.  The cost of maintenance and repair of equipment	20   .0	+19.5	0.5	0.5
6.   Other expenses	10.0	10.5	+0.5	-0,3
7.   General expenses	220   .0	220.8	+0.5	-0,3
The report of the head of the shop №1
1. Storage costs for office equipment	40.0	41.0	+1.0	-
2. The cost of storing another store	30.0	29.0	-1.0	-2.0
3. The cost of maintaining buildings, structures and equipment	100.0	102 .0	+   2   .0	-1 .0
4.   Non-herd costs	X	2   .0	+   2   .0	+ 5 .0
5.   Other store expenses	30.0	29   .0	-1 .0	-3 .0
6   Seminar costs	200   .0	203 .0	+   3   .0	-1 .0
Section costs

Thereby, marginal gains and net profit indicators have been identified.

Conversion of production costs into cost elements and items

Elements of economical expenditure	Product cost calculation articles
1	2
Production characteristics direct cost	Material
And inderictly material	Fuel
	Electric power
	Spare parts
	Dishes and ect
Direct and indirect costs of production	Basic salary
	Supplementary salary
	Wages raise
Salary related to production is provided	To the social welfare department
	Labor exchange
	To the trade union
Amortization of fixed assets and intangible assets, depreciation costs	Depreciation of fixed assets
	Dipreciation of intangible assets
	Rental rights of fixed assets and intangible assets
Other costs of production	Various work and
	Taxes and so on

Total cost of the enterprise is only learned by cost elements. Production costs according to the type and category of products are studied by calculations. The analysis of total costs of production costs and their composition changes are studied in an absolute and relative way

№

Expenditure items

The Actual volume pf production thousand UZS

Difference (+,-)

Plan cost

Real cost

thousand UZS

%

Regarding to the plan

Compared to the total cost the plan