• Puris Alina Alekseevna, bachelor, student
• Bashkir State Agrarian University

• EXPENSES
• FACTOR ANALYSIS
• COST PRICE
• RESERVES

The article considers the main factors affecting the cost of milk, identifies ways and reserves to reduce it in Agrofirma "Nikolaevskaya" LLC, Ufimsky district, Republic of Bashkortostan.

• Photo services market in the Republic of Bashkortostan and their promotion by means of event marketing
• Conducting an audit in agricultural organizations
• Study of the financial resources of a trading enterprise and development of ways to improve the efficiency of their use

The cost of commercial products includes all the costs of the enterprise for the production and marketing of commercial products in the context of cost items and is a qualitative indicator that characterizes the efficiency of using labor, material and financial costs.

Factor analysis of the cost allows you to find out the trends in this indicator, the implementation of the plan, determine the influence of factors on its change and, on this basis, evaluate the work of the enterprise to improve production efficiency.

The main factors influencing the cost of 1 centner of dairy cattle products are the change in the cost of maintaining 1 head and the productivity of animals.

Table 1 Analysis of the influence of the main factors on the cost of milk production in LLC Agrofirma "Nikolaevskaya"

Based on the data in Table 1, we can conclude that the cost of 1 centner of milk in 2015, compared to 2013, increased by 400.2 rubles, including due to an increase in the cost of maintaining 1 head - by 384 .6 rubles, and a decrease in productivity - by 15.6 rubles.

The higher the cost of maintaining 1 head of an animal, with the same productivity, the higher the unit cost of production and vice versa.

Analysis of the influence of factors on the change in the cost of 1 centner of milk for the main cost items in Agrofirma "Nikolaevskaya" LLC is presented in table 2:

Table 3 Analysis of the influence of factors on the change in costs per 1 quintal of milk for the main cost items in LLC Agrofirma "Nikolaevskaya"

From the data in Table 3 it can be seen that the costs for the feed item increased by 302.21 rubles, including due to an increase in the level of feeding - by 137.03 rubles, and an increase in the cost of used feed - by 165.18 rubles.

Costs under the item wages with deductions per quintal of milk increased by 126.6 rubles, including due to an increase in the labor intensity of production - by 76.71 rubles, and an increase in the level of wages - by 49.9 rubles.

The main reserve for reducing the cost of dairy cattle products is the efficiency of feed use.

Table 3 The reserve for increasing milk production by improving the efficiency of feed use in LLC Agrofirma "Nikolaevskaya"

In 2015, the feed consumption for milk production at Agrofirma Nikolaevskaya LLC amounted to 2.22 centners, k.u., which is higher than the zootechnical norm by 0.92 c.u. The total amount of overexpenditure of feed is 32684.3 centners, as a result of the increase in the efficiency of the use of which, it is possible to additionally obtain 25141.77 centners of milk.

Additional costs for additional volume will be: the reserve for increasing milk production, q * salary per 1 centner of milk, rubles, = (25141.77 * 573.46) = 14417799.4 rubles. .

Then the estimated cost of 1 centner of milk will be: (actual costs, rubles, + additional costs, rubles,) / (actual volume of milk production, q + reserve for increasing milk production, q) = (58970000 + 14417799.4) / (35718 +25141.77) = 1205.8 rubles.

The reserve for reducing the cost of milk will be: actual cost, rubles, - estimated cost, rubles, \u003d 1651-1205.8 \u003d 445.2 rubles.

Estimated profitability of milk production: (1809.8 / 1205.8 * 100) -100 = 50.09 p.p.

The reserve for increasing the profitability of milk production will be: 50.09 p.p., - 9.62 p.p., = 40.47 p.p.

Bibliography

1. Khabirov, G.A., Analysis of the influence of the main factors on the cost of livestock products in the MUSP state farm "Ural" of the Zilair district of the Republic of Bashkortostan / G.A. Khabirov, K.Yu. Chuvashev. Student and agricultural science. Results of the VIII All-Russian Student Scientific Conference (March 26-27, 2014). Ufa: Bashkir State Agrarian University, 2014, pp. 277-281.
2. Khabirov, G.A., Analysis of the cost of livestock products in LLC Agrofirma "Nikolaevskaya" / G.A. Khabirov, A.A. Puris. Accounting, analysis and audit. Results of the VIII All-Russian Student Scientific Conference. Ufa: FGBOU VPO Bashkir State Agrarian University, 2014. S. 209-213.
3. Khabirov G.A., Khannanova D.V. Analysis of the cost of livestock production in Agrofirma "Nikolaevskaya" LLC, Ufimsky district of the Republic of Bashkortostan / G.A. Khabirov, D.V. Hannanova. Student and agricultural science. Results of the VIII All-Russian Student Scientific Conference (March 26-27, 2014). Ufa: Bashkir State Agrarian University, 2014, pp. 241-245.
4. Khabirov, G.A. Management analysis in the branches of the agro-industrial complex: Textbook / G.A. Khabirov, I.N. Girfanova. Ufa: B.I., 2012. - 126 p.

Introduction

Knowledge of milk production, first of all, is determined on the basis of the usefulness of this product for humans.

Milk, along with bread, potatoes, meat and vegetables, makes up the bulk of the food basket of the average Russian.

Nutrients of milk are in the most favorable ratio for assimilation by an organism. It consists of: water, milk fat, proteins, milk sugar, minerals, 12 vitamins, enzymes and hormones. Milk proteins are absorbed by the body almost completely (up to 98%) and contain all the amino acids necessary for human life. Due to milk and dairy products, it is possible to fully satisfy the human body's need for vitamins A, group B, and partially for vitamins C and D.

The statistics of recent years show that the production of milk and dairy products in farms of various forms of ownership is falling, and in the vast majority of enterprises in the region, dairy cattle breeding is unprofitable, besides, the level of production of dairy products far does not cover the needs of society. Based on the foregoing, it can be concluded that increasing the efficiency of milk production is an urgent problem.

Cost reduction is one of the primary and urgent tasks of any enterprise. The level of production cost determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products.

The problem of cost reduction has acquired particular importance at the present stage. The search for reserves to reduce it helps many farms to increase their competitiveness, avoid bankruptcy and survive in a market economy.

In this regard, I consider the topic of the course work relevant, since it is aimed at studying the cost of milk in the SPK "Mikhali" of the Neisky district of the Kostroma region.

The purpose of the work is to study and analyze the cost of milk in the SPK "Michala" and identify ways to reduce it.

In accordance with this goal, the following tasks were set:

1.To study the scientific and theoretical aspects of cost analysis of the cost of production: to consider various definitions of the concepts of costs and cost, to study the main types and classification of costs;

2.Consider methods for conducting cost and cost analysis of livestock production and methods for calculating reserves to reduce costs;

.Consider and analyze the current level of production at the enterprise and the financial condition of the enterprise;

.Conduct an analysis of the costs and prime cost of milk and search for reserves to reduce them: factor analysis, analysis of costs per 1 ruble of gross output, analysis of the cost structure and dynamics of its main items;

.Determine measures to reduce the cost of milk at the enterprise.

The object of the study is the SPK "Mikhali" of the Neysky district of the Kostroma region.

The subject of the study is the cost of milk in the SPK "Mikhali".

Methods used in this course work: monographic method, statistical and economic, method of analysis, economic and mathematical, calculation and constructive.

To write the term paper, data from the annual reports of the SEC "Michala" for 2008-2010 were used. as well as average data for the Kostroma region for 2010.

The practical significance of this course work lies in the fact that the calculated analyzed data, reserves and planned ways to reduce the cost of milk can be applied in the future in practice in production.

Let's move on to the consideration of the theoretical aspects of cost analysis and the cost of milk production.

1. Theoretical aspects of cost analysis and cost of milk production

1 The concept and characteristics of costs and production costs

Expenses are any expenses of the enterprise for the reporting period, due to the acquisition and use of various resources in the process of financial and economic activities and expressed in monetary terms. The purpose of the analysis of costs and cost of products (works, services) at enterprises is to identify factors that contribute to cost reduction, which leads to an increase in the profit of the enterprise and is a source of its production and social development.

The main tasks of the analysis are:

-Factor analysis of the dynamics of all marketable products;

-Factor analysis of the dynamics of comparable commercial products;

-Factor analysis of the main components of costs;

-Analysis of the cost of individual products.

Most of the classifications of costs are associated with the grouping of costs by ordinary activities, however, the enterprise also bears investment costs, costs for socio-cultural needs, etc. According to the economic content and purpose, Platonova N. identifies three groups of costs (Fig. 1.).

Rice. 1 - Classification of costs by economic content

According to N. Adamov, planning, accounting and cost control at the enterprise are organized in various areas, that is, areas of activity that require separate and targeted cost accounting. In other words, the cost accounting system must accumulate information in all areas that make managers need to evaluate the resources used. Their classification is closely related to the areas of cost accounting. At the same time, the author identifies the following classification groups used in the management accounting system.

Rice. 2 - Cost classification for management accounting purposes

Classification signs of production costs Usatova L.V., Melnikova L.A., Veselkina N.A. grouped in the following areas (Fig. 3.).

Rice. 3 - Classification signs of production costs

The cost of production is the most important indicator of the economic efficiency of agricultural production. It synthesizes all aspects of economic activity, accumulates the results of the use of all production resources.

Objects, stages and goals of the analysis of the cost of products, works and services can be represented in the form of the following block diagram (Fig. 4).

The cost of milk production is an important economic indicator that characterizes the qualitative side of the enterprise, which includes the costs necessary for the production of a unit of production.

Rice. 4 - General block diagram of the analysis of the cost of production

Antoshina O.A. distinguishes the following types of costs:

· From operational formation (actual, planned);

· From the completeness of the inclusion of costs (shop, production (general factory), full (production + sales);

· From the volume of production (unit of production, the total volume of production);

· From the degree of product readiness (gross output, marketable output, sold products).

Currently, there is no generally accepted classification of methods for accounting for production costs and calculating the cost of products (works, services). At the same time, a number of authors (Melnikova L.A., Veselkina N.A.) group them according to three criteria (Fig. 5).

The organization chooses such methods independently in accordance with the characteristics of the production process, the nature of the product, its composition, manufacturing technology, depending on the mass production. These methods can be used in various combinations.

Rice. 5 - Methods for calculating the cost of products (works, services)

Costs are of several types. It would be more accurate to say that the total cost of production consists of certain components of the cost, including certain cost items. Schematically, the formation of the cost can be represented as follows (Fig. 6).

Rice. 6 - Formation of the cost of products (works, services)

Thus, the cost as an economic indicator reflects how much it cost to produce a particular product, product and bring it to the end consumer (sales) for the enterprise. Currently, the formation of the cost of products and the classification of costs by costing items is not given due attention.

Having studied the concept of costs and production costs, their various classifications, we proceed to consider the methodology for conducting their analysis and calculating reserves to reduce costs and production costs.

1.2 Methodology for conducting cost and cost analysis of livestock production

Analysis of the costs of production, that is, the cost, is one of the most important in the system of economic analysis. Such indicators of the enterprise's activity as profit and profitability largely depend on the dynamics of the cost of production.

The analysis of costs and production costs of products (works, services) begins with an analysis of the total amount of production costs, then an analysis of the costs per ruble of manufactured products and an analysis of the cost of individual types of products are carried out.

Then you can analyze direct labor and material costs, since they occupy a significant share in the cost of production, and analyze complex cost items. An operational analysis of production costs in animal husbandry is also carried out.

Analysis of the total cost of production

A general assessment of the fulfillment of the plan in terms of the level of the cost of production for the whole economy is carried out on the basis of data on the planned task and the actual change in the cost of production compared to the previous year.

The total cost of production may change due to the volume of production, its structure, the level of variable costs per unit of output and the amount of fixed costs. When the volume of production changes, only variable costs increase (piecework wages of production workers, direct material costs, services). Fixed costs (depreciation, rent, hourly wages of workers and administrative and managerial personnel) remain unchanged in the short term (subject to maintaining the same production capacity of the enterprise).

The cost line in the presence of fixed and variable costs is an equation of the first degree:

Where Z - the amount of costs for the production of products;

a - the absolute amount of fixed costs;

b - the level of variable costs per unit of output (services);

x - volume of production (services).

The dependence of the total cost on the volume of production is depicted in the form of graphs. The relationship between the volume of production and production costs should be taken into account when analyzing the cost of both the entire output and a unit of production.

The cost of production depends on the level of resource intensity of production (labor intensity, material intensity, capital intensity, energy intensity) and changes in prices for consumed resources due to inflation. In order to more objectively assess the activities of enterprises and more fully identify reserves, when analyzing the cost of production, it is necessary to take into account the influence of an external inflationary factor. To do this, the actual amount of resources consumed for the production of products of the reporting period must be multiplied by the change in the average price level for each type of resource and the results added up. An increase in the amount of depreciation due to inflation can be established by acts of revaluation of fixed assets.

In the process of analysis, it is also necessary to study the structure of costs in terms of economic content, i.e. by cost elements.

The grouping of costs by elements is necessary in order to study the material intensity, energy intensity, labor intensity, capital intensity and to establish the impact of technical progress on the cost structure.

Analysis of costs per ruble of manufactured products

An important generalizing indicator of the cost of production is the cost per ruble of manufactured products.

Firstly, it is universal, it can be calculated in any industry and, secondly, it clearly shows a direct relationship between cost and profit. This indicator is calculated by the ratio of the total cost of production and sales of products to the cost of gross output in current prices.

In the process of analysis, it is necessary to study the dynamics of costs per ruble of products and conduct inter-farm comparisons for this indicator. After that, it is necessary to analyze the implementation of the plan in terms of the level of this indicator and establish the factors for its change (Fig. 7).

Rice. 7 - Structural-logical model of factor analysis of costs per ruble of products

The influence of the factors of the first level on the change in costs per ruble of production is calculated by the method of chain substitutions.

To establish the influence of the studied factors on the change in the amount of profit, it is necessary to multiply the absolute increases in costs per ruble of products due to each factor by the actual volume of sales of products, expressed in planned prices.

Analysis of the cost of individual types of products

After a general assessment of the implementation of the plan in terms of the level of cost for the whole economy, the cost of individual types of products should be analyzed.

Analysis of the cost of individual types of products usually begins with a study of its level and dynamics, calculate the basic and chain growth rates, build graphs. The cost growth rate for each type of product is compared with the data of other enterprises of the same production line and with the average data for the region. This allows you to establish a trend in the cost of agricultural products and evaluate the work of the enterprise.

Then you should study the reasons for the increase in the cost of agricultural products. They are divided into objective (do not depend on the activities of the enterprise) and subjective (directly related to the level of management, the use of available reserves).

Objective reasons for increasing the cost of production:

1.Rising prices due to inflation for industrial products (equipment, spare parts, electricity, oil products, animal feed, etc.);

2.Higher rates of remuneration compared to the rate of growth of its productivity are also the result of inflation.

With the same level and growth rate of prices for industrial products, the value of the cost of production in different farms is not the same. Consider the subjective reasons:

-different levels of animal productivity;

-lower level of mechanization of production processes;

-Labour Organization;

-degree of concentration and specialization of production;

-production technology;

To study the influence of these factors on the level of production costs, methods of correlation analysis, parallel and time series can be used, and in case of functional dependencies, methods of deterministic factor analysis can be used. The influence of first-order factors on the change in the cost of a unit of production is studied using a factorial model. After that, it is necessary to study the reasons for the change in the cost of each type of product for the main cost items.

A similar item-by-item cost analysis is done for each type of product, followed by clarification of the reasons for cost overruns or cost savings for each item of expenditure.

Analysis of direct material and labor costs

A large share in the cost of production is occupied by material costs. These are the costs of feed, electricity, water supply and others. The total amount of material costs for the economy as a whole depends on the volume of production of VVP products, its structure Udi and changes in unit costs for certain types of UMPi products.

Specific material costs for individual types of UMPi products, in turn, depend on the amount (mass) of material resources consumed per unit of production URi and the average cost of a unit of material resources Ci.

Factor model of the total amount of material costs

MZtotal = ? V VPtotal * Udi * URi * Qi.

The influence of these factors is determined by the method of chain substitution. After that, you need to analyze the change in each type of material costs per unit of individual types of products.

A large share in the cost of livestock products is occupied by the cost of feeding. The amount of costs under this item depends primarily on the efficiency of feed use and its cost, the impact of which can be established by the method of absolute differences. As a result of this, we will find out how the savings (overspending) of feed on the production of certain types of products were achieved.

Labor costs occupy a significant share in the cost of agricultural products. The total amount of direct wages depends on the volume of production, its structure and the level of costs for certain types of products, which in turn depend on the labor intensity and the level of wages for 1 man-hour.

Next, they study the use of funds for wages in the production of certain types of products: the actual amount of funds for wages for each type of product is compared with the planned one and find out the reasons for overspending or savings.

In animal husbandry, an increase in the amount of wages per unit of output can be caused by an increase in the labor intensity of production and an increase in the level of wages due to inflation. The main factors are:

-the level of animal productivity;

-labor costs for the maintenance of one head of animals, the value of which, in turn, depends on the level of mechanization of production processes, technology and organization of production.

Operational analysis of production costs in animal husbandry

The cost of agricultural products is finally determined only at the end of the year. Therefore, the results of the analysis of the cost of production can be used mainly to assess the performance of the economy. In order to actively influence the process of cost formation and cost management, an operational cost analysis for each type of product is necessary.

First, the actual amount of costs for each type of product is compared with the planned one and its change is found out depending on the amount of work (VP) and the cost per unit of work performed (UZ). When analyzing, it is necessary to take into account the influence of weather and production conditions that change the scope of work, that is, recalculate the planned costs for the actual scope of work. Comparison of the received amount of costs with the planned one will show the impact on its value of the volume of work performed, and with the actual one - the level of costs per unit of work.

Zpl \u003d VPpl * UZpl,

Zusl \u003d VPf * UZpl,

Zf \u003d VPf * UZf,

Ztot \u003d Zf - Zpl,

ЗVP \u003d Zusl - Zpl,

Zuz \u003d Zf - Zusl.

Then they study the reasons for the change in costs for the main items.

Monthly cost analysis allows you to quickly manage production costs and prevent their overspending on production. At the same time, it is important that direct contractors are involved in the cost management process. The introduction of a lease contract, privatization, and the organization of accounting by responsibility centers make it necessary to count every ruble, to compare costs with production results. This is an effective lever to reduce the cost of production.

The results obtained should be taken into account when calculating the reserves for reducing the cost of production.

We turn to the consideration of the methodology for determining the amount of reserves to reduce the cost of production.

1.3 Methodology for calculating reserves to reduce the cost of production

The main sources of reserves to reduce the cost of products and services are:

· Increasing the volume of production;

· Reducing the cost of its production by increasing the level of labor productivity, economical use of material resources, reducing unproductive costs, losses, etc.

In general terms, the methodology for calculating the reserves for reducing the cost of production (Р?С) can be reduced to determining the difference between its actual and possible level, which takes into account the previously identified reserves for increasing production and reducing production costs:

SF - the actual cost of 1 ton of products;

CB - the possible level of the cost of 1 ton of products;

ZF - actual production costs;

Р?З - a reserve for reducing the cost of production;

ZD - additional costs necessary for the development of reserves to increase production;

VVPF - the actual volume of production;

Р?VVP - a reserve for increasing production.

Reserves for cost reduction are identified for each item of expenditure through specific organizational and technical measures (introduction of new, more advanced equipment and production technology, improvement of labor organization, etc.), which will help save wages, reduce material consumption, energy intensity, capital intensity, etc. d.

Savings in labor costs (Р?ЗП) as a result of the introduction of organizational and technical measures can be calculated by multiplying the difference between the labor intensity of products before the implementation (TEo) and after the implementation (TE1) of the relevant measures by the planned level of the average hourly wage (OT) and the planned production volume

Р?ЗП \u003d (TE1 - TEo) * otpl * VVPpl.

The amount of savings will increase by the percentage of deductions from the wage fund included in the cost of production.

The reserve for reducing material costs (Р?МЗ) for the production of the planned output of products through the introduction of new technologies and other organizational and technical measures can be determined as follows:

Р?МЗ \u003d ? (URi1 - UPi0) * VVPipl * Cycle

Where UR0 is the consumption of feed, seeds, fertilizers and other material resources per unit of production before the introduction of organizational and technical measures;

SD1 - consumption of feed, seeds, fertilizers and other material resources per unit of production after the introduction of organizational and technical measures;

Cpl - planned prices for materials.

The reserve for reducing the cost of maintaining fixed assets through the sale, transfer to a long-term lease, conservation and write-off of unnecessary, superfluous, unused buildings, machines, equipment (R? OPS) is determined by multiplying their initial cost by the depreciation rate (NA):

Р?OPS = ?(Р?OPSi * HAi)

Reserves for saving overhead costs are identified on the basis of their factor analysis for each cost item due to a reasonable reduction in the administrative apparatus, economical use of funds for business trips, postal, telegraph and office expenses, reduction of losses from damage to materials and finished products, payment for downtime, etc.

Additional costs must be calculated for each type of identified reserves for increasing the volume of production. For each source of reserves, a set of measures necessary for their development, and the costs of their implementation are determined. At the same time, it should be borne in mind that different types of reserves for increasing production require unequal additional costs.

Having studied the theoretical aspects of the analysis of costs and the cost of milk in the SPK "Mikhali", we proceed to consider the general characteristics of the enterprise, which includes an analysis of the natural and economic conditions of production, an assessment of economic activity according to the main indicators and an analysis of the financial condition of the enterprise.

2. General characteristics of the enterprise

1 Analysis of natural and economic conditions of production

Agricultural production cooperative, abbreviated as SPK "Mikhali", organized on the shares of the main and associated members of the shareholders and acting on the basis developed and approved at the general meeting of the members of the shareholders.

The head of the farm is the director of the cooperative. He is elected at the general meeting.

SPK "Mikhala" is located in the central part of the Neysky district. The central estate of the SPK village of Mikhali is located 10 km from the regional center of the city of Neya and 230 km from the regional center of Kostroma.

Consider the natural and climatic conditions of the Kostroma region and in the Neisky region.

The climate is temperate continental. One of the main elements that characterize the climate is temperature. The warmest month is July (+17.5), the coldest (-12.2). Characterized by a sharp fluctuation in temperature. The warm period with temperatures above 0 degrees lasts for about 200 days in the region, the cold one, with temperatures above 0 degrees. - about 160 days.

The average annual rainfall is 670mm-600mm. Rainfall is unevenly distributed over the seasons. In summer, their number is 300-350mm, during five winter months their number does not exceed 150-160mm. However, this amount of precipitation in winter leads to the formation of a stable snow cover of sufficient height, which ensures a successful outcome of overwintering crops.

The average date for the first snowfalls is October 26. A stable snow cover is formed at the end of November, its increase continues until mid-March. From the first half of April, heavy snowmelt begins, and at the end of April the snow melts completely. Snow cover plays a very important role. It prevents the cooling of the soil and its excessive freezing, protects plants and their roots from freezing.

Hazardous atmospheric phenomena include: frosts, ice, hoarfrost, fogs, hail.

Late frosts in spring and early autumn are common phenomena for the Kostroma region. They limit the growing season of many plants and in some years prevent the growth of some heat-loving plants (tomato, cucumber). In the Buysky district, late frost occurs on June 11 in spring, and early in autumn on August 9.

Relief - the territory of the enterprise is located on a plain with a slight slope towards the river. Not me.

Vegetation. There is a forest near the poultry farm. The forest is heterogeneous due to different moisture conditions. The forest, located on waterlogged low relief elements, is represented by spruce, aspen, birch, buckthorn, and willow.

The grass cover in this forest consists of moss, cranberries, blueberries, and ferns. The surface of the soil is hummocked. Arable soils are heavily weeded.

Soils - lands are represented by sod-strongly podzolic soils, light in mechanical composition, with a humus horizon up to 27 cm thick. These soils are suitable for cultivation of all zoned crops.

2.2 Analysis of economic activity by key indicators

In order to study the level of cost that has developed at the enterprise, and determine the ways and directions for its reduction, we will conduct an economic analysis of the activities of the SPK Michala.

First of all, we will analyze the main performance indicators of the SPK "Mikhali" (Table 1).

Table 1 - Key economic performance indicators

Indicators 2010 for 2008, +;-on average for the enterprises of the region 2010g200820092010, thousand rubles742,677429,4752222,94-29,817124 Two-head products, thousand rubles4599,94721,23,816465, revenue511105695635624. loss (-) from the sale of thousand rubles-196-37244595 Agricultural area land, hectares 930930930953 including Arable land 930930930777 Average annual cost of production fixed assets, thousand rubles 104451045410091.5-3.426947 incl. core activities83568363.28073.2-3.421557 Average annual value of working capital, thousand rubles3381.53231386614.314405 employed in agricultural production535044-1734Cattle, total, heads 232212195-15.9191 incl. Cows1091101100.988Productive livestock, total, cond. head.174.19168.15154.21-11.5178

In the analyzed enterprise, the cost of gross output in the study period 2008 - 2010 decreased by 29.8%. This is due to the fact that during this period the production of crop and livestock products decreased. When compared with the regional data of the analyzed enterprise, it can be concluded that the enterprise is small, since the regional indicator exceeds the indicator for the enterprise by 3.3 times.

During the study period 2008 - 2010. The cost of marketable products changed abruptly, i.e. it increased by almost 3% in 2009 and decreased by 17% in 2010. In general, during the study period, commodity output decreased by 14.8%. This was due to a decrease in the cost of VP. The cost of marketable products at the enterprise in 2010 is 4.2 times less than the similar regional figure. This once again confirms that the enterprise is small.

Cash proceeds increase every year and increase over the 3 years under study by 24.4%, but nevertheless this figure is 3 times less than the similar regional average. The growth in cash receipts is associated with an increase in prices for agricultural products. products, especially meat and milk.

For 2008 - 2009 the company receives a loss, and in 2010 a profit, which is less. Than the average profit for the region by 13.5 times. Losses and such a small profit are associated primarily with the high costs of the enterprise and low prices for agricultural products. products. The proceeds received from the sale of products cannot cover the costs associated with the production and sale of products.

Throughout the entire study period, the area of ​​agricultural lands and the arable land included in them did not change. The area with. - x. land in the enterprise under consideration is less than the average regional indicator by 2.4%, and arable land exceeds by 16.5%. The proportion of arable land in the area of ​​agricultural - x. of land is 100%, this indicates that the plowing of land at the enterprise is as high as possible.

The average annual cost of production fixed assets at the enterprise decreased over the period from 2008 to 2010 by 3.4 and differs from the similar average for the region by 2.7 times. This is due to the fact that the company is unprofitable and lacks funds to purchase fixed assets.

The average annual cost of working capital for the study period increased by 14.3. This is due to the fact that the cost of raw materials, material and animals for growing and fattening during the study period has been constantly increasing due to rising prices.

The average annual number of employees at the enterprise (including those employed in agricultural production) decreased every year of the study period. This is due to the fact that workers find better paid jobs in the district center, which is located 10 km from the enterprise. The average annual number of employees at the enterprise in 2010 is 48 people. , which exceeds the regional indicator by 1.3 times. This indicates that most of the operations at the enterprise are not mechanized and are performed manually.

The enterprise keeps only cattle from animals, the number of which decreased by 16% during the study period, but nevertheless exceeds the regional indicator by 4 heads.

The company is declining livestock due to lack of funds for high-quality veterinary and sanitary measures. Productive livestock in conv. head., decreased at the enterprise for the study period by 11.5% and became less than the similar regional indicator by 13.4%.

In general, the enterprise is small in size.

Table 2 - Structure of cash proceeds on average for 2008-2010

Name of products sold thous. RUBaverage for 2008-2010200820092010thous. total, % Crop production: including cereals and legumes 1031231191152.8 cattle meat778911728805.719.4milk and dairy products2970311233033128.375.4cattle products sold in processed form10224124.30.6other livestock products25983552.71.3Total agricultural products3893430542504149.3100

In the structure of the cash proceeds of the enterprise under study, the largest share is occupied by milk and dairy products - 75.4%, as well as cattle meat - 19.4%. This indicates that the specialization of the enterprise is dairy and meat.

Rice. 8 - The structure of cash proceeds from the sale of livestock products on average for 2008-2010

Specialization coefficient is used to determine the level of specialization

Where Кс - coefficient of specialization;

Yi - the share of cash proceeds from the sale of the i type of product,%; the serial number of the share of cash proceeds in the ranked series;

The calculated coefficient of specialization Кс = 0.59, which indicates a high level of specialization. The composition and structure of fixed assets largely determines the specialization of the enterprise (Table 3).

Table 3 - Composition and structure of fixed assets

Types of fixed assets 2008 2009 2010 Average for the enterprises of the region Buildings 55,754,3349.18-6,5236.8 Structures and transmission devices household inventory 0.220.360.540.320.17 Working livestock 0.190.140.1-0.090.02 Productive livestock 14.6915.7719.14.418.45 Other types of fixed assets 1.2

Analyzing the size and structure of fixed assets, it should be noted that the production fixed assets of the main activity at the beginning of the period under review, i.e. in 2008 amount to 8356 thousand rubles. During the analyzed period, their size decreases by 3.4% and in 2010 they amount to 8073.2 thousand rubles.

Non-production fixed assets in 2008 amounted to 2089 thousand rubles, during the period under review their value also decreased by 3.4% and in 2010 they amounted to 2018.3 thousand rubles.

The reduction in the value of fixed assets in an enterprise is due to the fact that more fixed assets are retired than they enter the economy, i.e. fixed assets wear out, and there is not enough money for new fixed assets.

The successful solution of production, economic and social problems is largely determined by the availability of labor resources for the enterprise.

milk cost analysis

Table 4 - Dynamics of the number of labor resources

Category of employees Years 2010 to 2008 (+), (-) Average for 2008 - 2010 2008 2009 2010 people to the total, % Total for the enterprise 545148-651100 incl. workers employed in the village - x. production 535044-94996.1 of which: permanent workers 403834-63772.5 incl. tractor drivers 12128-41121.6 machine milking operators 998-1917.6 cattle herders 8991917.6 Seasonal and temporary workers 332-135.2 Employees: 1098-2917.6 of which: managers 444047.8 specialists 443-147.2 Other workers 114323.9

The total number of employees in the enterprise for the period 2008 -2010 decreased by 6 people and in 2010 amounted to 48 people.

Workers employed in agricultural production also decreased by 9 people and by 2010 began to make up 44 people. On average, for the period under review, their number is 49 people or 96.1% of all employees of the enterprise.

The number of permanent employees decreased by 6 people. The share of this type of workers is 72.5%.

The number of tractor drivers - machinists decreased by 4 people, their share is 21.6%.

The number of cattle herders increased by 1 person, their share is 17.6%. The same share falls on machine milking operators, the number of which has decreased by 1 worker.

The number of seasonal and temporary workers decreased by 1 person, the share is 5.8%.

The average number of employees in the enterprise is 9, the share in the structure is 17.6%.

Other employees on average for the enterprise for 3 years 2 people or 3.9%.

Basically, there is a decrease in the number of employees during the study period. This is due to the difficult nature of work and low wages.

Table 5 - Financial results of the enterprise for 2010

Name of products Quantity of products sold Total revenue, thousand rubles Total cost of sales, thousand rubles Financial result from sales, thousand rubles Profitability (+), unprofitability (-),% от реализации продукции растениеводства1431212218,18Продукция животноводства собственного производства, реализованная в переработанном виде4186-45-52,32Молоко21853303289241114,21Крупный рогатый скот1497281506-778-51,66Прочая продукция животноводства3531412,9Итого от реализации продукции животноводства41074515-408-9,04Всего по предприятию42504636-3868,3

The production of cereals and legumes is profitable, i.e. for 1 ruble of costs, the enterprise receives 49 kopecks of profit, and the profit from sales is 39 thousand rubles.

The production of other crop products brings a loss of 17 thousand rubles, and for 1 ruble of costs, the enterprise receives 42 kopecks of loss

In general, the plant growing industry is profitable, the profit is 22 thousand rubles, and the profitability is 18.18%.

The sale of milk brings the enterprise 411 thousand rubles of profit, and 14 kopecks of profit comes out for 1 ruble of costs.

The production of meat and its sale is unprofitable, the amount of the loss is 778 thousand rubles, for 1 ruble of costs the enterprise receives 52 kopecks of loss.

Other livestock products bring the company a profit of 4 thousand rubles, the profitability is 12.9%.

In general, the enterprise receives 408 thousand rubles from the sale of livestock products. In general, the enterprise is unprofitable, the amount of loss is 386 thousand rubles. or 8 kopecks for every ruble of expenses.

Table 6 - Financial results of the enterprise

IndicatorsYears Deviation (+),(-)200820092010Profit (+), loss(-) received from the sale of products and other activities, total, thousand rubles -450-474-38664 including crop production1944223livestock -469-518- 40861Full cost of goods sold and other activities, total, thousand rubles 434347794636293 incl. products: crop246634515263Profitability (+), unprofitability (-),% -10.36-9.92-8.332.03plant production20.8837.9318.18-2.7livestock -11.03-11.11-9.041.99 The loss received from the sale of products in the enterprise in 2008 is 450 thousand rubles, in the study period it is reduced by 64 thousand rubles. and in 2010 is 386 thousand rubles. including the sale of crop production brings the company in 2008 19 thousand rubles. profit, in 2009 - 44 thousand rubles. profits, and in 2010 22 thousand rubles. arrived. The production of the livestock industry throughout the entire period brings losses, which are reduced in the study period by 61 thousand rubles.

The total cost of sales in 2008 is 4343 thousand rubles, in 2009 it increases by 436 thousand rubles, compared to 2008 and in 2010 it decreases by 143 thousand rubles. relative to 2010, incl. the total cost of crop production in 2008 is 91 thousand rubles, which is less than in 2010 by 30 thousand rubles. and the full cost of livestock products, which in 2008 is 4252 thousand rubles, which is less than in 2010 by 253 thousand rubles.

In general, the enterprise is unprofitable, while in 2010 relative to 2008 the unprofitability decreases by 2.03% and amounts to 8.33%. The crop growing industry has been profitable throughout the entire period and the average profitability is 25.66%. The livestock sector is unprofitable and the average unprofitability is 10.39%.

2.3 Analysis of the financial condition of the SEC "Mikhali"

The financial condition of an enterprise is a reflection of its accumulated potential due to current financial results. It is described by active and passive items of the balance sheet, as well as the ratios between them.

The analysis of the financial condition of the enterprise includes the calculation of the liquidity of the balance sheet and the calculation of solvency ratios.

The task of analyzing the liquidity of the balance sheet arises in connection with the need to assess the solvency of the organization, that is, its ability to pay off all its obligations in a timely and complete manner.

Let's start the analysis by calculating the liquidity of the balance sheet. The liquidity of the balance sheet is determined by the degree of coverage of the company's obligations, its assets, the period of transformation of which into money corresponds to the maturity of obligations. This analysis consists in comparing the funds of an asset, grouped by their degree of liquidity and arranged in descending order of liquidity, with liabilities of a liability, grouped by their maturity and arranged in ascending order of maturity. The balance is considered absolutely liquid if the following ratios are met:

A1? P1; A2? P2; A3? P3; A4? P4

Analyzing the results obtained, we conclude that in the SEC "Mikhali" only 3 inequalities are fulfilled as of 2010, which indicates the prospective liquidity of the balance sheet, which represents a forecast of future receipts and payments.

Solvency is the ability of an enterprise to repay its short-term financial obligations in a timely manner and in full. For its analysis, financial solvency ratios are calculated. For a comprehensive assessment of solvency as a whole, a general solvency indicator was calculated. It turned out to be below the optimal value and in dynamics over 3 years increased by 0.1161.

Analyzing the rest of the indicators, we can conclude that SEC "Mikhali" has a low level of solvency, which improves over the analyzed period, as the absolute liquidity ratio increases.

The critical and current liquidity ratios are also below the optimal value, but by 2010 their value is increasing, which is a positive development. The coefficient of maneuverability at the enterprise turned out to be negative for all years, but by 2010 its value is increasing, but still remains negative and much lower than the optimal value. This indicates an inefficient placement of the property of the enterprise.

All calculated coefficients do not correspond to the optimal values, and they tend to increase. Analyzing the obtained results, we find that the reasons for the low solvency of the enterprise is the low level of liquidity of individual elements of current assets.

Summing up, we can say that SEC "Mikhali" has a very low level of solvency, since all indicators are less than their optimal values.

In order to determine the type of financial condition of the organization, we will analyze its financial stability using absolute indicators (Table 7).

The financial stability of an enterprise is understood as the ability of an enterprise to form its assets mainly from its own sources.

Table 7 - Absolute indicators of the financial stability of the enterprise

Indicators Year 2010 to 2008, ±2008200920101. Net worth9287.012458.012958.03671.02. Non-current assets97617.091832.084348.0-13269.03. Availability of own sources of reserves formation - 18938.0-26998.0-40096.0-21158.04. Long-term liabilities803.050199.045007.044204.05. Availability of own and long-term borrowed sources of reserves formation - 18135.023201.04911.023046.06. Short-term credits and loans118560.069775.073447.0-45113.07. Availability of the total value of sources of reserves formation100425.092976.078358.0-22067.08. Inventory value28225.039456.053054.024829.09. Surplus / shortage of own sources of reserves formation - 47163.0-66454.0-93150.0-45987.010. Surplus / shortage of own and long-term borrowed sources of reserves formation - 46360.0-16255.0-48143.0-1783.011. Surplus / Shortage of the total value of sources of formation of reserves72200.053520.025304.0-46896.012. Type of financial situation(0;0;1)(0;0;1)(0;0;1)-

For three years, the type of financial condition was (0; 0; 1) - an unstable financial condition. From this we conclude that SEC "Mikhali" is not solvent, but it still has the opportunity to restore its solvency by increasing its own sources and attracting additional borrowed sources. All conditions have been created to restore solvency at the enterprise.

In this chapter, we reviewed the general characteristics of the SPK "Mikhali", assessed its natural and economic conditions of production, economic activity in terms of key indicators, and analyzed the financial condition of the poultry farm. Next, we proceed directly to the analysis of costs and the cost of milk and the search for reserves to reduce the cost.

3. Analysis of the costs and prime cost of eggs at the SPK "Mikhali" and the search for reserves to reduce it

The cost of livestock products is influenced by a complex of factors. The most important of them are:

-Specialization and concentration of production;

-Breed of livestock and poultry;

-herd reproduction;

-Provision of animals with feed, their quality;

-Conditions of keeping, productivity of animals and poultry;

-The level of mechanization of labor-intensive work;

-Applied technology, organization and remuneration.

Let's start the analysis of the cost of milk with a study of the dynamics of the production cost for 2008-2010. (fig.10)

Fig. 10 - Dynamics of the production cost of 1 centner of milk

During the analyzed period, the production cost increased by 11.7% or 216.43 rubles. In the process of analyzing the costs and prime cost of milk production, we will determine what factors affect its change and identify the main directions for its reduction.

We turn to factorial analysis of the cost of eggs.

3.1 Factor analysis of the cost of milk in the SPK "Mikhali"

In order to determine what factors affect the cost of milk at the enterprise, we will conduct a factor analysis of the cost. Let's consider the effect of cow productivity and the cost of keeping 1,000 heads on the deviations of the cost of 2010 from the cost of 2008 (Table 8).

Table 8 - Influence of changes in the productivity of animals and the cost of keeping 1 head on deviations of the actual cost from the planned one in 2010

Types of productsCosts per 1 head, rub. Productivity, q, pcs. Cost of 1 q of production, rub. costs and fact. productivityTotal incl. due to changes in the level of productivity of costs per head Milk

The general deviation of the cost of 1 centner of milk in 2010 from 2008 amounted to 216.4 rubles.

The deviation was caused by an increase in costs per head by 2672 in 2010 relative to 2008, in connection with this, the cost increased by 116.36 rubles. Also, the overall cost deviation was affected by a decrease in productivity in 2010 relative to 2008 by 2.22 centners, in connection with which the cost increased by 100.07 rubles.

We turn to the analysis of the structure of the cost of eggs and the dynamics of its main items.

3.2 Analysis of the structure of the cost of milk and the dynamics of its main items

Cost items, their composition and distribution by type of product are determined by the enterprise itself and reflect the characteristics of production.

Table 9 - Cost analysis per 1000 heads and per 1000 eggs in 2010

Cost itemsCosts per head, rub. Costs per quintal of production, rub. ,1127,649,150,8Корма66538571,11918,1264,1737,110925,529,8Электроэнергия1539,31697157,761,173,912,85,95,9Затраты на содержание основных средств1226,21208-18,248,752,63,94,74,2Нефтепродукты23222329,77,792,2101,49 ,28.98.1Other costs1539.3345.1-1194.261.115-46.15.91.2Total costs2609028762.12672.11035.731252.16216.43100100Analysis of the article "Salary", RUB 12810.214611.11800.9 5636.1127.6 labor costs, man-hours Thus, we get that, due to the use of more efficient feeds at CJSC "Poultry Farm Buyskaya", their consumption is reduced. As a result, this led to a reduction in feed costs in general, which is a positive development. And the decrease in the number of employees and inflation led to a decrease in labor costs and an increase in the payment of 1 person-hour.

3.3 Calculation of reserves for reducing the cost of eggs at CJSC "Poultry Farm Buyskaya" and a comparative analysis of changes in costs

To calculate the reserves for reducing the cost of eggs, first we calculate the reserve for increasing the gross production of eggs by bringing the egg production of chickens to the level of an advanced enterprise. In our case, let's take the egg production of hens of ZAO Poultry Farm Kostroma equal to 337 eggs.

Table 10 - Calculation of reserves for increasing egg production

Sources of reserves to increase production Egg1. Increase in productivity: by bringing the Kostroma Poultry Farm to the level of an advanced enterprise, thousand eggs 1290.02. Selling price for 1000 eggs, RUB 1606,053. Reserve for GDP growth, thousand rubles 2071.84. The actual cost of VP, thousand rubles 116640.85. Reserve for increasing VP,% 1.78

Methodology for calculating the reserve for the growth of gross output:

.(337 eggs - 327 eggs) * 129 thousand heads = 1290 thousand eggs;

.1290 thousand eggs * 1606.05 rubles = 2071.8 thousand rubles.

It was found that the reserve for the growth of gross egg production will be 2071.8 thousand rubles. Hence, the reserve for increasing egg production is 1.78%. Calculate the reserve for reducing the cost of eggs.

Table 11 - Calculation of reserves for reducing the cost of eggs due to the activation of the reserve for increasing the gross production of eggs

Indicator Egg1. Actually received products, thousand eggs 42228.002. Reserve for increasing production, thousand eggs 1290.003. Growth rate of the VP reserve to actual production, %3.054. Total VP, taking into account the VP reserve, thousand rubles 43518,005. Actual costs for gross production of eggs, thousand rubles 71349.006. Additional costs for the airspace reserve, thousand rubles 119,507. Growth rate of additional costs to actual ones, %0.178. Actual costs for gross production and additional costs for the VP reserve, thousand rubles 71468.509. Estimated cost of 1000 eggs, RUB 1642.2710. Actual cost of 1000 eggs, RUB 1689.0011. Cost reduction reserve for 1000 eggs, RUB 46.7312. Cost reduction reserve, %2.77

It follows from the table that the growth rate of the reserve of gross egg production to actual production is 3.05%. We plan additional costs as 5% of the wages for poultry workers, since with an increase in egg production, the output also increases.

Rice. 11 - Comparison of the actual cost of 1,000 eggs with the estimated

Consequently, the cost reduction reserve for 1,000 eggs will be 46.73 rubles, and in percent - 2.77, which is clearly shown in Fig. 11.

4 Measures to reduce the cost of eggs

According to the results of the analysis of the activities of CJSC "Poultry Farm Buyskaya" and the calculation of reserves for reducing the cost of eggs, the following further directions for its reduction can be listed:

1.increasing the egg production of laying hens, which will lead to an increase in egg production, and, consequently, to an increase in profits;

2.reduction of marriage and improvement of product quality, that is, a decrease in the fight of eggs during transportation;

.improving the content of laying hens, which will favorably affect egg production;

.increase in labor productivity. With the growth of labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases.

.saving material and production resources per unit of output.

In the process of the work done, we considered the theoretical aspects of the issue of the cost of production, studied the general characteristics of CJSC "Poultry Farm Buyskaya", analyzed the cost of eggs and identified the main measures to reduce the cost in relation to our enterprise.

Conclusion

CJSC "Poultry Farm Buyskaya" has been operating for more than 50 years. It is located in the north-eastern part of the Kostroma region and has all the conditions for the efficient production of poultry products, and in particular eggs, and all the necessary transport links with cities for the sale of its products.

In this paper, the main economic indicators of the enterprise were considered and calculated, an analysis was made of its financial condition and the cost of eggs. Measures to reduce their cost are also proposed.

Let us summarize the results obtained in the course of the work. For the analyzed period from 2008 to 2010. the following changes have taken place. Increased:

1.the number of adult birds by 33% (from 97,000 to 129,000 heads), young birds - by 97% (from 36,000 to 71,000 heads);

2.egg production by 4.6% (or 14 eggs) due to more efficient and balanced feeds;

.gross output by 44% (or 35.7 million rubles) due to an increase in both the number of chickens and their productivity;

.cash proceeds by 36% (or 29 million rubles) due to an increase in gross output;

.profitability of eggs by 11.9% (from 10.9 to 22.8%);

.the cost of fixed assets by 40% (45.34 million rubles).

Reduced:

.average annual number of employees per 2 people;

2.profit in general for all products by 39% (or 1414 thousand rubles) due to the large loss received by the poultry farm from the sale of meat and poultry meat products;

.average selling price of 1,000 eggs by 5% (from 2,446 rubles to 2,332 rubles);

.the total cost of 1,000 eggs by 14% (from 2,206 rubles to 1,899.2 rubles) due to a decrease in material costs, including costs for feed, labor, electricity and oil products.

The specialization of the poultry farm is egg, since in the structure of cash proceeds from sales, the egg occupies the largest share - 93.5% and the specialization coefficient calculated on average for 3 years was 0.87, which indicates a very deep level of specialization.

Analyzing the financial condition of the poultry farm, we come to the conclusion that it has a low level of solvency, the reason for which is the low level of liquidity of individual elements of current assets and also has a balance of prospective liquidity, representing a forecast of future receipts and payments.

Since the topic of the course work is the cost of eggs, consider the results obtained from its analysis.

The production cost of 1,000 eggs decreased by 12.2% or 234.84 rubles. From the factor analysis it follows that both the increase in productivity and the reduction in the cost of maintaining 1,000 heads had a positive effect, but to a greater extent this reduction in costs - 64%.

An analysis of the articles “Salary” and “Feed” showed that labor costs at the poultry farm decreased by 5.6% (or 0.8 thousand rubles), and hence the increase in payment for 1 man-hour from 66 to 95.7 rubles . Feed costs decreased by 13.4% due to the economical use of feed and improvement in the level of feeding - feed consumption per 1000 heads decreased by 0.2 centner units.

The reserve for reducing the cost of eggs is to increase the egg production of chickens to the level of an advanced enterprise - ZAO Poultry Farm Kostroma - 337 eggs. And we got a growth rate of gross output of 3.05%, which reduced the cost of 1,000 eggs by 46.73 rubles. or 2.77%.

Cost reduction can be achieved by increasing egg production, using special additives and premixes, improving the content of laying hens and young birds, improving product quality, which will lead to a decrease in egg breakage during their transportation to consumers.

Summarizing the above, we can conclude that the system of market relations requires constant monitoring of the formation of the cost of created products, the ability to use information for operational, tactical and strategic decisions, as this contributes to the achievement of the best result of the organization's economic activity.

In modern market conditions of management, in order to achieve maximum profit, any commercial organization must have relevant information about costs and, therefore, choose a method for forming the cost of production, on the basis of which reasonable management decisions will be made. And this requires a deep analysis of the state of affairs in each specific area and the identification of factors that positively affect the economics of production.

CJSC "Poultry Farm Buyskaya" is today an efficient modern enterprise for the production of eggs and poultry meat and has every opportunity to increase the production of poultry products and reduce its cost.

List of sources used

1.Analysis of costs in the production of eggs in the poultry farms of the Kostroma region / Yu. A. Mirzoyants, M. B. Ivanov // Scientific and information support for the innovative development of the agro-industrial complex in accordance with the tasks of the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets for 2008 - 2012 ("INFORMAGRO-2008"): materials of the 4th International Scientific and Practical. conf. - M.: FGNU "Rosinformagrotech", 2009. - C.380-388.;

2.Analysis of financial statements: Textbook. - 2nd ed. - M.: Publishing house "Business and service", 2004. - 336 p.;

.Analysis of the economic activity of agricultural enterprises: Textbook / G.V. Savitskaya. - 2nd ed., corrected. - Minsk: New knowledge, 2002. - 687 p. - (Economic Education);

.Annual reports of ZAO Poultry Farm Buyskaya for 2008, 2009, 2010;

.Zimin N.E., Solopova V.N. Analysis and diagnostics of financial and economic activity of the enterprise. - M.: KolosS, 2005. - 384 p.: ill. (Textbooks and teaching aids for students of higher educational institutions);

.Comprehensive economic analysis of economic activity: Textbook / M.V. Kosolapova, V.A. Svobodin. - M.: Publishing and Trade Corporation "Dashkov and Co", 2011. - 248 p.;

.Melnikova L.A. Theoretical aspects of cost accounting and costing of products [Text] / L.A. Melnikova, N.A. Veselkina // Modern accounting. - 2008. - No. 4. - with. 12-16;

.Organizational and economic aspects of accounting for the efficiency of egg production in the Kostroma region [Text]: monograph / O. E. Golikova, O. I. Soldatova; Kostroma State Agricultural Academy. - Kostroma: KGSHA, 2011. - 177 p.;

.The current state of egg poultry farming in the Kostroma region [Text] / D. A. Smirnov // Actual problems of science in the agro-industrial complex: materials of the 59th international scientific-practical. conferences / Kostroma State Agricultural Academy. - V. 2. - Kostroma: KGSHA, 2008. - V. 2: Economics of agriculture, part 2. - C.56-58 .;

.Proceedings of the Kostroma State Agricultural Academy. First steps in science. - Issue 75. Kostroma: KGSHA, 2011. - 176 p.;

.Economic analysis / A.I. Ginzburg. - St. Petersburg: Peter, 2003. - 480 p.: ill. - (Series "Textbook for universities").

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Short description

The cost price is the basis for determining product prices. Its decrease leads to an increase in the amount of profit and the level of profitability.
Based on the foregoing, the main goal of the course work is to master the methodology for calculating and analyzing the cost of milk and dairy products. Learn to identify ways to reduce them.

Introduction
3
Organizational and economic characteristics of JSC Teplichnoye
5 - 18
1.1. Name and location of the enterprise
5 - 10
1.2. Enterprise Size
10 -12
1.3. Enterprise specialization
12 - 15
1.4.Key economic indicators of the enterprise
15 - 18
Analysis of costs for the production of milk and dairy products and determination of reserves for their reduction
18 - 25
2.1. Analysis of the dynamics of the cost of 1 centner of milk
18 - 19
2.2. Calculation of the influence of factors on the change in the cost of a unit of milk and dairy products
19 - 21
2.3. Analysis of the composition and structure of the cost of milk
21 - 23
2.4. Analysis of the production of milk and dairy products
23 - 25
Conclusions and offers
25 - 27
Bibliography
27 - 29

Attached files: 1 file

Having made a comparative assessment of the economic performance of the enterprise, we can say that the financial result in the period 2009-2011 has deteriorated. In 2010, the profit amounted to 3796 tr, and in 2011 there was a loss of 44132 tr. This was influenced by two indicators: revenue and total cost of goods sold.

In 2011, the cost of marketable products amounted to 442,566 tr, which is 41.54% more than in 2009, and 14.29% more than in 2010.

Obtaining marketable products per 100 hectares. agricultural land increases from 6102.92 tr. in 2009 up to 13020.48 tr. in 2011.

The area of ​​agricultural land in 2011 compared to 2009 decreased by 45.17%, when the area amounted to 3399 ha, respectively. and 6199 ha. The area in the reporting year compared to 2010 remained unchanged.

In 2011, 648.03 thousand rubles of marketable products were received per one average annual employee. This indicator in the analyzed year increased by 22.59% compared to 2009, when it amounted to 557.99 thousand rubles.

Payment per employee per year in 2011 amounted to 172.62 tr., which is 26.86% more than in 2009, and compared to 2010 increased by 8.41%.

Return on assets in 2011 amounted to 0.82 rubles, which is 29.92% less than in 2009, when it was 1.17 rubles. In relation to 2010, it decreased by 33.33%.

Capital intensity is the inverse of capital productivity. The capital intensity in 2011 amounted to 0.82 rubles, which decreased by 4.65% compared to 2009, and remained unchanged in 2010.

Profit per 100 hectares of agricultural land in 2010 amounted to 586.71 thousand rubles, and in 2009 it amounted to 558.70 thousand rubles. In 2011, there was a loss per 100 hectares of agricultural land for 1298.38 tr.

The level of profitability in 2009 was 10.08%, in 2010 - 0.89%. Since there was a loss in 2011, the level of profitability is not calculated.

2. ANALYSIS OF THE COSTS FOR THE PRODUCTION OF MILK AND DAIRY PRODUCTS AND THE DETERMINATION OF RESERVES FOR THEIR REDUCTION

2.1. Analysis of the dynamics of the cost of 1 centner of milk

The cost of products (works, services) is a valuation of natural resources, raw materials, materials, fuel, energy used in the production process (works, services), as well as other costs for its production and sale. The dynamics of the cost price is the change in the cost price over a period of time. in this case, between 2009 and 2011.

Table 5

Dynamics of indicators of the cost of milk (rubles per 1 centner)

From table No. 5 it can be seen that the cost of 1 c. milk in 2011 compared to 2009 increased by 54.86%, when the cost was 932.11 rubles. Compared to 2010, the cost increased by 5.99%, when the cost in 2010 was 1361.88 rubles, and in 2011 it was 1443.47 rubles.

2.2. Calculation of the influence of factors on the change in the cost of a unit of milk and dairy products.

In the system of indicators of economic efficiency of production, a special place is occupied by the cost of production. The growth in the cost of livestock products and the unprofitability of the industry occurred not only and not so much due to the fault of agricultural producers (mismanagement, etc.), but also for reasons independent of activity. Reasons that do not depend on the activities of enterprises are called objective. Others are subjective and are directly related to the level of management, the use of available resources.

This is primarily due to the different levels of animal productivity. With the current level of technological development, production technologies, the costs per head of animals in different farms do not differ significantly, while the productivity of animals has sharper differences. With lower animal productivity, there are more fixed costs per unit of production. Consequently, measures aimed at increasing the productivity of animals are one of the main sources of reducing the cost of production.

One of the reasons for the high level of production costs in some farms is the lower level of mechanization of production processes. The use of partial mechanization facilitates the work process, but does not provide a significant increase in labor productivity. From this it follows that the complex mechanization of production processes, the rational use of machines, mechanisms, equipment is one of the ways to reduce the cost of production.

An important reason for the different levels of production costs is the organization of labor. With a low level of labor organization, labor resources, equipment, feed, etc. are used worse, resulting in their overspending per unit of output. The introduction of more progressive forms of labor organization allows for a more complete and rational use of the resource potential, which significantly affects the cost of production.

The degree of concentration and specialization of production has a great influence on the cost of production. A rational level of concentration of production and specialization of the economy contribute to a more complete use of labor and material resources and, as a result, reduce the cost of production.

The cost of a unit of any type of product is, as you know, the result of the ratio of two values: the annual productivity of 1 head of an animal and the amount of costs per 1 head of an animal. The cost can be reduced if, firstly, the amount of costs decreases with the same output; secondly, if the amount of gross output increases at constant costs, and, finally, thirdly, if the growth rate of gross output outpaces the rate of increase in costs.

Table 6

Calculation of the influence of factors on the change in the cost of a unit of milk

After analyzing the table, we can conclude that in 2011 the cost in relation to the cost of 2010 increased by 81.59 rubles. The cost price for these years, respectively, amounted to 1443.47 rubles. and 1361.88 p. Due to changes in the annual productivity of 1 goal. the cost price decreased by 107.78 rubles, since productivity increased from 37.35 centners. in 2010 to 42.99 c. in 2011 or by 5.64 c. By changing the amount of costs per 1 goal. animal cost increased by 189.37 c. The amount of expenses for 1 goal. animal in 2010 amounted to 53913.60 rubles, and in 2011 - 58547.22 rubles. Therefore, the amount of costs per 1 goal. increased by 4633.22 rubles.

2.3. Analysis of the composition and structure of the cost of milk

The cost of gross output is the sum of production costs for its production. The main costs are directly related to the production process: feed, costs of maintaining fixed assets, wages and other expenses. Overhead costs are formed in connection with the organization, maintenance of production and management. They consist of general production and general economic.

Table 7

Composition and structure of the cost of milk

From the calculations obtained, presented in the form of a table, it can be seen that the amount of costs per 1 animal head in the reporting year amounted to 54163.75 rubles, which is 4633.62 rubles more than in 2010, when it was 46127.53 rubles.

The largest share in 2011 in the cost structure was feed (53.54%), or 772.80 rubles. from 1443.47 rubles. cost of 1 c. milk. The amount of the cost due to the increase in the cost of feed increased in the analyzed year by 103.29 rubles, compared with the previous year.

The second place in the cost structure was the wage item. It amounted to 280.75 rubles. in the cost of milk, which is more by 37.52 rubles. in relation to 2010.

Due to the cost item - the maintenance of fixed assets the cost of 1 c. In 2011, it increased by 133.23 rubles. The cost attributable to this cost item in 2011 increased by 14.07 rubles. compared to 2010.

The fourth place in the cost structure was occupied by petroleum products with a specific gravity of 4.42%, which amounted to 63.80 rubles. in the cost of 1 c., which is 21.99 p. more than in 2010.

Positive is the reduction in 2011 of the amount of costs per head of animals for cost items: electricity and other direct costs. The electricity item in the cost price in 2011 amounted to 84.73 rubles, and other direct costs - 108.16 rubles. In comparison of 2011 with 2010, they respectively decreased by 6.92 rubles. and 88.36 p.

At the same time, the cost price in 2011 amounted to 1443.47 rubles, and in 2010 - 1361.88 rubles, that is, it increased by 81.59 rubles.

2.4. Analysis of the results of the production of milk and dairy products

The most important indicator of income is profit. It is the realized part of the net income produced (realized gross income minus wages with contributions). The mass of profit includes, as the main part, profit from the sale of products, works and services, equal to the proceeds from the sale minus their full cost, as well as profit from non-operating results (penalties, fines, penalties, etc.). Consider the level and dynamics of profit indicators from the sale of milk and dairy products, not taking into account profit from non-operating results in table 4.

Table 8

Dynamics of the financial result of the production and sale of milk and dairy products

Milk cost analysis

Production cost- monetary expression of the cost of production minus the part that goes to the formation of profit (net income).

The cost of production is the most important indicator of the economic efficiency of agricultural production. It synthesizes all aspects of economic activity, accumulates the results of the use of all production resources. Its reduction is one of the primary and urgent tasks of any society, every industry, and enterprise. The level of production cost determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the size of contributions to accumulation and consumption funds, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products.

Complex costs in the cost of production are represented by the following items: expenses for the maintenance and operation of fixed assets, general production and general business expenses.

The analysis of general production and general business expenses in the cost of a unit of production is carried out taking into account the results of their study as a whole for the enterprise. These costs are distributed among individual types of grown products in proportion to all direct costs, with the exception of purchased materials.

When calculating the cost of livestock products, the following cost items are usually distinguished: direct labor costs (including social insurance charges), fuel and lubricants, feed, depreciation of fixed assets, current repairs of fixed assets, other direct costs, general production and general business expenses .

The main costs for the most part are directly included in the cost of production. However, some costs cannot be directly attributed to the production of products, for example, snow retention costs, auxiliary production services, etc. These costs are taken into account separately by type of work and services.

Based on all the above tables, you can make a summary table.

The grouping of costs by calculation items or types of costs reflects the purpose of the costs and forms cost structure individual products and types of work. Properly drawn up costing allows you to maintain strict control over the level of costs, evaluate the results of management, and identify shortcomings.

In practice, two types of cost are calculated - planned and actual. The planned cost shows how much money can be spent on the production of products based on the standards. The actual cost characterizes the actual costs of production and sales of products. It is calculated on the basis of accounting data.

Table 2.1.1

The structure of the cost of 1 cn. milk

Analyzing the composition and structure of costs for the production of 1 c. milk in 2005 and 2007, we can conclude that the largest share is occupied by feed, their share in 2005 is 38.9% or 155.66 rubles. in 2007, 19.7% or 129.18 rubles, as well as the cost of maintaining fixed assets, they amount to 21% in 2005, or 83.9 rubles. The smallest share is occupied by expenses for other expenses - in 2005 0.1% in 2007 4.6%. Wages with deductions in 2005 amounted to 33.95 rubles or 8.5% in 2007 18.9% or 124.17 rubles. . In general, DMZ per 1 centner of milk over the past 3 years has increased by 254.72 rubles. or 63%

The data in the table show that costs rise sharply as an important role is played by the cost of feed for feed production, the cost of maintaining fixed assets and wages. Labor costs occupy a significant share in the cost of production, since many crops are quite labor intensive. The total amount of direct wages depends on the volume of production, its structure and the specific wages for certain types of products, which in turn depend on the labor intensity and level of wages for 1 man-hour.

Based on this table, a diagram was made according to the data of 2005 and 2007.

Indices of the cost of production serve as a basis in the economy for identifying the economic results of self-supporting activities: reducing or increasing the cost; savings or overspending on production costs, as well as for calculating gross and net income (profit), the level of profitability. The level of production cost determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products. The cost price reflects all production costs and consists of individual cost elements.

As already mentioned, the cost is the most important indicator of the economic efficiency of production. It shows how much it costs to produce a product of a particular enterprise. The cost price reflects the qualitative side of the economic activity of the enterprise, the efficiency of the use of natural resources, the state of technology and the organization of production.

Increasing the efficiency of milk production should be sought in reducing production costs, for which we consider the following table.

Table 2.1.2.

Costs per 1 head of productive livestock, rub.

The main sources of information for the analysis of the cost of agricultural products are f.8-APK "Costs of the main production", f13-APK "Production and cost of livestock products", production reports, planned and regulatory data. One of the objective reasons for the increase in the cost of agricultural products is the rise in prices due to inflation for industrial products (machinery, spare parts, electricity, fertilizers, oil products, animal feed, etc.). Another objective reason for the increase in the cost of production is the higher rates of wages in comparison with the growth rates of its productivity. It is also the result of inflation.

An important reason for the different levels of production costs is the organization of labor. With a low level of labor organization, labor resources, equipment, feed, fertilizers, etc. are used worse, resulting in their overspending per unit of output. The introduction of more progressive forms of labor organization allows for a more complete and rational use of the resource potential, which significantly affects the cost of production. With an increase in the cost of productive livestock, the cost of production increases. So in the table we see that the costs have increased.

Table 2.1.3.

Factor analysis of the cost of 1 centner of milk by the method of chain substitutions.

In 2007, compared with 2006, the production cost of 1 centner of milk increased by 120.96 rubles per 1 centner, including due to an increase in costs per 1 head, it increased by 220.7 rubles, and due to an increase in productivity, it decreased by 99.74 rubles

Table 2.1.4.

Calculation of the influence of factors on the change in the cost of milk for feed item

The amount of costs for the feed item per 1 quintal of milk increased by 25.8 rubles, including due to an increase in feed consumption by 9.1 rubles, and due to the increase in their cost increased by 16.7 rubles.

Federal Agency for Education

State educational institution of higher professional education

"Izhevsk State Technical University"

Tchaikovsky Technological Institute (branch) of IzhGTU

Department of Economic Disciplines

Course work

by discipline "Comprehensive economic analysis of economic activity"

Subject: "Analysis of the cost of milk"

Completed by: student of group BUKH-04-1z

Okuneva V.N.

Checked: st. teacher

Pitirimova G.L.

Tchaikovsky, 2006

Introduction …………………………………………………………………… 3

1. Brief description of SPK "Tyuinsky" ………………………….. 5

1.1 Farm size and production size ………………………….. 9

1.2 Size and structure of marketable products …………………………. eleven

1.3 Production and economic performance of the enterprise ………………………………………………………………. thirteen

2. Analysis of the cost of milk …………………………………………… 17

2.1 Analysis of changes in the cost of 1 quintal of milk …………………….. 17

2.2 Analysis of changes in the cost of gross milk production .... eighteen

2.3 Analysis of the composition and structure of costs per 1 centner of milk ………………... 19

2.4 Analysis of the influence of individual factors on the cost of 1 quintal of milk……………………………………………………………………….... 20

2.5 Analysis of changes in labor costs with deductions per head of livestock ………………………………………………………………….. 21

2.6 Analysis of changes in feed costs per head of livestock … 22

2.7 Analysis of milk sales results …………………………… 23

3. The financial condition of the enterprise ………………………………….. 25

3.1 Analysis of the financial condition ……………………………………. 25

3.2 Analysis of the possibility of bankruptcy …………………………………. 26

3.3 Analysis of financial sustainability ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………27

3.4 Business analysis …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….

3.5 Profitability analysis …………………………………………….. 29

4. Ways and reserves to increase milk production …………………... 30

Conclusion ……………………………………………………………….. 32

List of used literature ……………………………………… 33

Introduction

Animal husbandry is one of the branches of the main activity of agricultural enterprises. The economic and financial situation of rural producers and the satisfaction of the needs of the country's population in high-quality food products, such as milk, meat, etc., depend on its development and level of productivity.

Livestock products are the most important food product. Therefore, the analysis of the cost of milk is a relevant topic for reflection.

Cattle breeding is one of the branches of animal husbandry. In terms of share in the structure of marketable products in many regions of the country, this industry ranks first. There are thousands of dairy complexes operating in the country with a production capacity of 400-600, and some 800-1000 cows at a time.

The analysis helps to find out what the production of a unit of production costs, how efficiently feed, materials, money and labor are spent, whether the costs of funds correspond to the volume of production, ways to improve product quality.

Analyzing various situations that arise in the process of production, marketing, processing, you can make more informed management decisions.

Each agricultural enterprise, in order to carry out production operations for the production of products, must have a certain number of workers, land, machines, animals, premises, equipment and other means of production, form production units, and exercise management.

The purpose of the course work is to assess how profitable the production of milk in an agricultural enterprise; in-depth study, identification of reserves in the production of milk at the SEC "Tyuinsky".

The course work uses methods and techniques of analysis: the method of comparison, the method of chain substitutions, balance sheet, index and others.

Data sources for analysis: enterprise business plan, balance sheet, appendices to the balance sheet, primary and accounting data, regulatory guides on animal husbandry, feeding and economics, etc.

1. Brief description of SPK "Tyuinsky"

The agricultural production cooperative "Tyuinsky" was formed on April 14, 1999, resolution No. 352 dated April 14, 1999, registration certificate No. 448 dated April 15, 1999, issued by the administration of the Chernushinsky district, operates on the basis of the Charter.

In accordance with the Federal Law "On State Registration of Legal Entities", on November 21, 2002, SEC "Tyuinsky" was included in the Unified State Register of Legal Entities.

The organizational and legal form is a commercial organization with a collective disposal of property and the distribution of votes according to the size of the share in the Authorized Fund, its size is 8,909 thousand rubles.

The form and type of property ownership is shared ownership, consisting of deposits of individuals, the number of which is 138 people.

The form of ownership is mixed. The supreme management body of the cooperative is the meeting of participants, the executive body of the board, elected by the meeting. The main goal of the cooperative is to make a profit on the basis of joint production, processing and sale.

The main activity of SPK "Tyuinsky" is the production, processing and marketing of agricultural products.

Legal address: 617808, Perm region, Chernushinsky district, Tyui village, st. Central, 74.

Bank details: Chernushinskoe OSB No. 1668, Chernushka, West Ural Bank of Sberbank of the Russian Federation, Perm, settlement account 40702810249420110370, correspondent account 30101810900000000603, BIC 045773003, TIN 5957005904, 0KPP 5917.

The tax authority is the UFK of the Ministry of Finance of Russia for the Perm Region (Interdistrict Tax Inspectorate of the Russian Federation No. 13 for the Perm Territory), located in the city of Chernushka, st. Mira, 29.

The administrative and economic center of the SEC "Tyuinsky" is the village of Tyuy, located 35 kilometers from the regional center of the city of Chernushka, 9 km from the nearest railway station - the village of Agarzya, 250 km from the regional center of Perm. Railway stations favor the economic development of the region, and hence the economy of the region, but due to the remoteness from all centers, there was a problem with the delivery and high cost of agricultural products. Communication with the district and regional centers is carried out along an asphalt road of republican destination.

The Chernushinsky district borders on the districts: Kuedinsky, Bardymsky, Uinsky and Oktyabrsky, and on the Republic of Bashkortastan.

There are five settlements on the territory of SPK "Tyuinsky": pos. Agarzinsky, Art. Agarzya, the village of Kazantsevo, the village of Olkhovka, with. Tyui, with a total number of 754 people, 83 of them work on the farm.

The territory of the economy is included in the southern agro-climatic zone of the Perm region with a continental climate. Climatic conditions make it possible to cultivate all the main agricultural crops zoned for this zone, as well as to breed livestock.

The general relief of the economy is wavy and ridged. The territory is included in the zone of sod-podzolic soils. The most common are soddy fine podzolic heavy and medium loamy soils - 45.4%, soddy shallow podzolic soils and medium loamy soils - 24.2%. In third place are ravine-marshy soil complexes. The soils are poor in phosphorus and potassium and require liming. The average depth of the arable layer is 17-23 cm.

The territory of the economy is included in the area of ​​distribution of broad-deciduous-coniferous forests. Significant areas of forest and shrubs are located on the slopes of dens in the openings of rivers and streams. The main distribution are forests consisting of birch, aspen with an admixture of spruce, fir, linden, elm. On the banks of the rivers grow: alder, willow, bird cherry.

The undergrowth is represented by: common honeysuckle, mountain ash, raspberries and currants.

The ponds on the farm are small and very shallow. Semenskoye Lake is in good condition and in the summer of 2001 one pond was cleaned and enlarged. They built a new pond. Groundwater does not lie deep 0.2-1.5 meters. SPK "Tyuinsky" is located on the left bank of the river. Tyuy.

According to the land accounting materials and the adjustment made, the total land use area is 6,821 hectares, of which 3,939 hectares are occupied by agricultural land, which is only 57.7% of the total land area: including 2,113 hectares of arable land - 53.6% of agricultural land is used , hayfields 148 ha, pastures 216 ha; forests 2683 ha, bushes 51 ha, ponds and reservoirs 27 ha, roads 87 ha, swamps 26 ha, other 8 ha.

SPK "Tyuinsky" supplies its products to organizations, institutions and other enterprises for the supply of which there are contracts: meat products are purchased by Agrolyceum No. 66, Tyuinsky kindergarten, Tyuinsky secondary school through the MU "Combinat nutrition"; animals in the slaughtered and not slaughtered form are delivered to Chernushinsky Meat Processing Plant OJSC; milk is supplied to JSC "Masko"; all products of own production are sold to the population and workers.

The enterprise is on self-financing, develops mainly at the expense of its income. All current costs for the production of products, its cost is reimbursed only at the expense of the economy. With self-financing, all other funds, and above all the accumulation fund, are formed mainly from the income of the enterprise received from the sale of products at purchase prices. State loans are another source of funds for the development of production.

All economic activity of the enterprise is the subject of accounting. The basic principles of the organization of accounting are defined in the accounting policy of the enterprise. The accounting policy in SEC "Tyuinsky" is formed by the chief accountant and approved by the order of the director, while the following is approved: the working chart of accounts used at the enterprise; forms of primary accounting documents not provided for by the State Statistics Committee of the Russian Federation and used at the enterprise; a list of persons entitled to sign on primary documents; schedule for inventory of assets and liabilities of the organization; document flow rules and accounting information processing technologies; the procedure for control over business transactions, as well as other decisions necessary for the organization of accounting.