Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Introduction

1. Theoretical foundations of product cost analysis

2. Organizational and economic characteristics of CJSC "Xxx"

3. Analysis of the cost of milk in CJSC "Xxx"

3.1 Dynamics of the cost of milk

3.2 Analysis of the factors that form the level of the cost of milk

3.3 Analysis of milk production efficiency

3.4 Multiple correlation and regression analysis of the influence of various factors on the cost of milk

3.5 Reserves and ways to increase milk production and improve its efficiency

Conclusions and offers

Bibliography

Introduction

An important role in ensuring the improvement of production efficiency is played by the economic analysis of the production and economic activities of the enterprise, which is an integral part of economic management methods. Analysis is the basis of planning, a means of assessing the quality of planning and implementation of the plan.

An analysis of economic activity is a scientifically developed system of methods and techniques by which the economy of an enterprise is studied, production reserves are identified on the basis of accounting and reporting data, and ways of their most effective use are developed.

This course work deals with issues related to the analysis of the cost of milk, the study and application of which is an integral part of improving production efficiency.

The object of the study is CJSC "Xxx".

The following methods were used in the work: economic-statistical, graphic, monographic, economic-mathematical, comparative analysis.

The information for writing the course work was: special educational literature; articles in journals Economics of agricultural and processing enterprises, AIC: Economics and management; Annual reports of the enterprise on production and financial activities; Regulation on wages; The company's charter.

1. Theoretical foundations of product cost analysis

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depends on how the enterprise solves the issues of reducing the cost of production.

The immediate task of the analysis are: checking the validity of the plan at cost, the progressiveness of cost rates; assessment of the implementation of the plan and the study of the causes of deviations from it, dynamic changes; identification of reserves to reduce costs; finding ways to mobilize them.

The identification of reserves to reduce costs should be based on a comprehensive technical and economic analysis of the enterprise: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor, economic relations.

The costs of living and materialized labor in the process of production constitute the costs of production. Under the conditions of commodity-money relations and the economic isolation of the enterprise, differences between the social costs of production and the costs of the enterprise inevitably remain. Social costs of production- is the totality of living and materialized labor, which is expressed in the value of products. Enterprise costs consist of the total cost of the enterprise for the production of products and its sale. These costs, expressed in monetary terms, are called the cost price and are part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation, wages of production personnel and other cash costs. Reducing the cost of production means saving materialized and living labor and is the most important factor in increasing the efficiency of production, the growth of savings.

The main motive for the activity of any firm in market conditions is profit maximization. The real possibilities of realizing this strategic goal in all cases are limited by production costs and demand for manufactured products. Since costs are the main limiter of profits and at the same time the main factor affecting the volume of supply, decision-making by the company's management is impossible without an analysis of the existing production costs and their magnitude in the future.

Cost classification . First of all, external and internal costs are distinguished. External include wages of employees, fuel, components, that is, everything that the enterprise does not produce to obtain products. Internal- the owner of the enterprise receives the so-called normal profit. Otherwise, he will not do this business. The profit he receives (normal) is an element of costs. It is also customary to allocate net (economic) profit, which is equal to the total revenue minus external and internal costs, including normal profit. Accounting profit equals total revenue minus external costs.

Practice shows that the amount of costs depends on the volume of output. In this regard, there is a division of costs into dependent and independent of the magnitude of production. Fixed costs do not depend on the volume of production. They are determined by the fact that the cost of the equipment of the enterprise must be paid even if it stops. Fixed costs include payments on bond loans, rent payments, part of deductions for depreciation of buildings and structures, insurance premiums, some of which are mandatory, as well as wages for top management personnel and company specialists, payment for security, etc. Variable costs directly depend on the quantity of products produced. They consist of the cost of raw materials, materials, energy, wages to employees, transport. The sum of fixed and variable costs is gross costs. For production management, it is important to know the value of costs per unit of output. In this regard, average costs are calculated as the quotient of dividing the amount of costs by the number of units of output produced by the firm. The average fixed and variable costs are calculated in the same way. Marginal cost is the cost of producing each additional unit of output relative to actual or estimated output.

A number of indicators are used to analyze the level and dynamics of changes in the cost of products. These include: an estimate of production costs, the cost of marketable and marketable products, a reduction in the cost of comparable marketable products and the cost of one ruble of marketable (sold) products.

Production Cost Estimate- the most general indicator that reflects the entire amount of the enterprise's expenses for its production activities in the context of economic elements. It reflects, firstly, all the costs of the main and auxiliary production associated with the release of marketable and gross output; secondly, the costs of works and services of a non-industrial nature (construction and installation, transport, research and design, etc.); thirdly, the costs of mastering the production of new products, regardless of the source of their reimbursement. These costs are calculated, as a rule, without taking into account intra-factory turnover.

In the cost of commercial products include all costs of the enterprise for the production and marketing of marketable products in the context of cost items. Cost of goods sold is equal to the cost of sales minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from the last year's leftovers. The costs reimbursed from the fund for the development of new equipment are included in the cost of commercial products, but are not included in the cost of products sold. They are defined as the difference between the planned cost of the first year of mass production of products and the cost adopted when approving prices:

With R= C T- Z H+ (C P2- WITH P1) ,

where C P - cost of goods sold

C T - cost of commercial products

ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology

C P1, C P2 - the production cost of the balance of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the level of cost at various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. Unit cost of production (calculation) shows the costs of the enterprise for the production and sale of a particular type of product per one physical unit. Costing is widely used in pricing, cost accounting, planning, and benchmarking.

Cost reduction rate for comparable marketable products is used to analyze the change in cost over time with a comparable volume and structure of marketable products at those enterprises that have a stable assortment of products over time. Comparable is understood as such products that were mass-produced or mass-produced in the previous year. It also includes partially modernized products, if these changes have not led to the introduction of new models, standards and specifications.

Costs per ruble of marketable (sold) products- the most well-known generalizing indicator in practice, which reflects the cost of a unit of production in value terms impersonally, without distinguishing it by specific types. It is widely used in the analysis of cost reduction and allows, in particular, to characterize the level and dynamics of production costs in the industry as a whole.

Other cost indicators encountered in practice can be subdivided according to the following features:

According to the composition of the expenses taken into account - workshop, production, full cost;

By the duration of the billing period - monthly, quarterly, annual, for a number of years;

By the nature of the data reflecting the billing period, actual (reporting), planned, normative, design (estimated), forecasted;

By the scale of the covered object - a workshop, an enterprise, a group of enterprises, an industry, an industry, etc.

Technical and economic factors and reserves for cost reduction.

Currently, in the analysis of the actual cost of manufactured products, the identification of reserves and the economic effect of its reduction, the calculation of economic factors is used. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of the work of teams of enterprises to reduce costs: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reducing administrative and management and other overhead costs, reducing scrap and eliminating unproductive costs and losses. .

The savings that cause the actual cost reduction are calculated according to the following composition (typical list) of factors:

1. Raising the technical level of production. This is the introduction of a new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; change in the design and technical characteristics of products; other factors that increase the technical level of production.

For this group, the impact on the cost of scientific and technological achievements and best practices is analyzed. For each event, the economic effect is calculated, which is expressed in the reduction of production costs. The savings from the implementation of measures is determined by comparing the cost per unit of output before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year:

E \u003d (C With- WITH H) BUT H,

where E - savings in direct current costs

C C - direct current costs per unit of output before the implementation of the measure

C N - direct current costs after the implementation of the measure

A H - the volume of production in natural units from the beginning of the implementation of the event until the end of the planned year.

2. Improving the organization of production and labor. Cost reduction can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production.

With the simultaneous improvement of technology and the organization of production, it is necessary to establish the savings for each factor separately and include them in the appropriate groups. If it is difficult to make such a division, then the savings can be calculated based on the targeted nature of the activities or by groups of factors.

3. Change in the volume and structure of products, which can lead to a relative decrease in semi-fixed costs (except for depreciation), a relative decrease in depreciation, a change in the range and range of products, and an increase in its quality. Semi-fixed costs do not directly depend on the quantity of output. With an increase in production volume, their number per unit of production decreases, which leads to a decrease in its cost. Relative savings on semi-fixed costs is determined by the formula

E P= (TP With) / 100 ,

where E P - savings of semi-fixed costs

П С - the amount of semi-fixed costs in the base year

T is the growth rate of marketable output compared to the base year.

The relative change in depreciation charges is calculated separately. Part of the depreciation (as well as other production costs) is not included in the cost, but is reimbursed from other sources (specialized funds, payment for services to the side, not included in the composition of marketable products, etc.), so the total amount of depreciation may decrease. The decrease is determined by the actual data for the reporting period. The total savings on depreciation allowances are calculated using the formula

E BUT= (A OK / D O- BUT 1 K / D 1 ) D 1 ,

where E A - savings due to the relative decrease in depreciation

A 0, A 1 - the amount of depreciation in the base and reporting year

K - coefficient taking into account the amount of depreciation charged to the cost of production in the base year

In order to avoid a repeated account, the total amount of savings is reduced (increased) by the part that is taken into account by other factors.

Changing the range and range of products is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The impact of changes in the structure of products on the cost is analyzed in terms of variable costs according to the costing items of the standard nomenclature. The calculation of the impact of the structure of manufactured products on the cost price must be linked to indicators of increasing labor productivity.

4. Better use of natural resources. This takes into account: changes in the composition and quality of raw materials; change in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; change in other natural conditions. These factors reflect the influence of natural (natural) conditions on the amount of variable costs. The analysis of their impact on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries.

5. Industry and other factors. These include: the commissioning and development of new shops, production units and industries, the preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves for reducing costs as a result of the elimination of obsolete and the commissioning of new shops and industries on a higher technical basis, with better economic indicators.

Significant reserves are laid down in the reduction of costs for the preparation and development of new types of products and new technological processes, in the reduction of the costs of the start-up period for newly commissioned shops and facilities. The calculation of the amount of change in expenses is carried out according to the formula

E P= (C 1 /D 1 - WITH 0 /D 0 ) D 1 ,

where E P - change in the costs of preparation and development of production

C 0, C 1 - the sum of the costs of the base and reporting year

D 0, D 1 - the volume of marketable products of the base and reporting year.

The cost reduction factors and reserves identified as a result of the analysis must be summarized in the final conclusions, the total impact of all factors on reducing the total cost and cost per unit of output should be determined.

Industrial enterprises, in addition to the indicator of reducing the cost of a unit of production, plan the cost of all marketable products in the absolute amount. When analyzing the implementation of the plan for the cost of commercial products, it is necessary to consider the actual consumption, identify deviations from the plan and outline measures to eliminate overspending and further reduce costs for each item.

Evaluation of the implementation of the plan at the cost of all marketable products is made according to the data on its actual volume and assortment, calculated according to the planned and actual cost of the reporting year.

In general, the cost of production consists of material costs, the cost of paying wages to workers and complex items of expenditure. An increase or decrease in costs for each element causes either an increase in the cost or a decrease in the cost of production. Therefore, when analyzing, it is necessary to check the costs of raw materials, materials, fuel and electricity, wage costs, shop, general factory and other costs.

The cost of production is one of the most important economic indicators of the activity of industrial enterprises and associations, expressing in monetary terms all the costs of the enterprise associated with the production and sale of products. The cost price shows how much it costs the company to produce its products. The cost includes the costs of past labor transferred to the product (depreciation of fixed assets, the cost of raw materials, materials, fuel and other material resources) and the cost of remuneration of employees of the enterprise (wages).

There are four types of industrial production costs. shop cost includes the costs of this shop for the production of products. General factory (general factory) cost shows all the costs of the enterprise for the production of products. Full cost characterizes the costs of the enterprise not only for production, but also for the sale of products. Industry cost depends both on the results of the work of individual enterprises, and on the organization of production in the industry as a whole.

The systematic reduction of production costs provides the state with additional funds both for the further development of social production and for raising the material well-being of the working people. Reducing the cost of production is the most important source of profit growth for enterprises.

Costs for the production of industrial products are planned and accounted for by primary economic elements and items of expenditure.

Grouping by Primary Economic Elements allows you to develop a cost estimate for production, which determines the total need of the enterprise for material resources, the amount of depreciation of fixed assets, labor costs and other cash costs of the enterprise. In industry, the following grouping of costs according to their economic elements is accepted:

Raw materials and basic materials,

Auxiliary materials,

Fuel (from the side),

Energy (from the side),

Depreciation of fixed assets,

Wage,

Social security contributions,

Other costs not allocated by elements.

The ratio of individual economic elements in total costs determines the structure of production costs. In various industries, the structure of production costs is not the same; it depends on the specific conditions of each industry.

The grouping of costs by economic elements shows the material and monetary costs of the enterprise without distributing them to certain types of products and other economic needs. It is impossible, as a rule, to determine the unit cost of production from economic elements. Therefore, along with the grouping of costs by economic elements, production costs are planned and accounted for by cost items (calculation items).

Grouping costs by expense items makes it possible to see the costs by their place and purpose, to know what the production and sale of certain types of products costs the enterprise. Planning and cost accounting by item of expenditure is necessary in order to determine under the influence of what factors this level of cost was formed, in what directions it is necessary to fight for its reduction.

In industry, the following nomenclature of the main calculation items is used:

1) raw materials

2) fuel and energy for technological needs

3) the basic wages of production workers

4) the cost of maintaining and operating equipment

5) shop expenses

6) general factory (general factory) expenses

7) losses from marriage

8) non-production expenses.

The first seven items of expenditure form the factory cost. The total cost consists of the factory cost and non-manufacturing costs.

The costs of enterprises included in the cost of production are divided into direct and indirect. To direct costs include costs directly related to the manufacture of products and taken into account in a direct way for its individual types: the cost of basic materials, fuel and energy for technological needs, wages for basic production costs, etc. indirect costs include costs that are impossible or inappropriate to directly attribute to the cost of specific types of products: shop, general factory (general factory), maintenance and operation of equipment.

Workshop and general factory costs in most industries are included in the cost of certain types of products by distributing them in proportion to the amount of wages for production costs (without additional payments under the progressive bonus system) and the costs of maintaining and operating equipment.

The article “Non-production costs” mainly takes into account the costs of marketing finished products (costs for containers, packaging of products, etc.) and the costs of standardization and research work, centralized training costs, etc. As a rule, non-manufacturing costs are included in the cost of certain types of products in proportion to their factory cost.

The cost of individual types of products is determined by compiling estimates that show the amount of costs for the production and sale of a unit of production. Calculations are compiled according to the items of expenditure adopted in the given industry. There are three types of costing: planned, standard and reporting. In the standard cost estimate the cost is determined by calculating the costs for individual items, and in the regulatory- according to the standards in force at this enterprise, and therefore, unlike the planned cost estimate, due to the reduction in standards as a result of organizational and technical measures, it is reviewed, as a rule, on a monthly basis. Accounting cost estimate is compiled on the basis of accounting data and shows the actual cost of the product, making it possible to check the implementation of the plan at the cost of products and identify deviations from the plan in individual areas of production.

The correct calculation of the cost of production is of great importance: the better the accounting is organized, the more perfect the methods of calculation, the easier it is to identify through analysis the reserves to reduce the cost of production. At industrial enterprises, three main methods of costing and accounting for production costs are used: order-by-order, per-order and normative.

Custom Method It is used most often in individual and small-scale production, as well as for calculating the cost of repair and experimental work. This method consists in the fact that production costs are taken into account by orders for a product or a group of products. The actual cost of an order is determined at the end of the manufacture of products or works related to this order, by summing up all the costs for this order. To calculate the cost of a unit of production, the total cost of the order is divided by the number of products produced.

The line-by-line method of costing finds application in mass production with a short but complete technological cycle, when the products manufactured by the enterprise are homogeneous in terms of the source material and the nature of processing. Cost accounting with this method is carried out by stages (phases) of the production process. For example, at textile mills - in three stages: spinning, weaving, finishing production.

Normative method of accounting and calculation is the most progressive, because it allows you to conduct daily control over the course of the production process, over the fulfillment of tasks to reduce the cost of production. In this case, production costs are divided into two parts: costs within the norms and deviations from the norms of consumption. All costs within the norms are taken into account without grouping, for separate orders. Deviations from the established norms are taken into account by their causes and perpetrators, which makes it possible to quickly analyze the causes of deviations and prevent them in the course of work. At the same time, the actual cost of products under the standard accounting method is determined by summing up the costs according to the norms and the costs as a result of deviations and changes in the current standards.

Ways to reduce production costs

The decisive condition for cost reduction is continuous technical progress. The introduction of new technology, the comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.

A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization also requires the establishment of the most rational cooperative ties between enterprises.

Reducing the cost of production is ensured primarily by increasing 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.

The main condition for reducing the cost of raw materials and materials for the production of a unit of output is the improvement of product designs and the improvement of production technology, the use of progressive types of materials, the introduction of technically sound norms for the consumption of material assets.

Reducing the cost of production maintenance and management also reduces the cost of production. The size of these costs per unit of output depends not only on the volume of output, but also on their absolute amount. The smaller the amount of shop and general factory expenses for the whole enterprise, the lower the cost of each product, all other things being equal.

Significant reserves of cost reduction are concluded in the reduction of losses from marriage and other unproductive expenses. Studying the causes of marriage, identifying its culprit makes it possible to carry out measures to eliminate losses from marriage, reduce and most rationally use production waste.

The cost of production is characterized by indicators expressing: a) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period - the cost of marketable products, comparable marketable products, sold products; b) costs per unit of volume of work performed - the cost of a unit of certain types of marketable products, semi-finished products and production services (products of auxiliary workshops), costs per 1 rub. marketable products, the cost of 1 rub. normative net production.

Cost reduction is planned according to two indicators: for comparable marketable products; at the cost of 1 rub. marketable products, if the share of products comparable with the previous year in the total volume of output is small. Comparable marketable products include all its types produced at a given enterprise in the previous period in mass or serial order.

The cost of production is a qualitative indicator that characterizes the production and economic activities of a production association, enterprise. The cost of production is the cost of the enterprise in monetary terms for its production and marketing. The cost price as a generalizing economic indicator reflects all aspects of the enterprise's activities: the degree of technological equipment of production and the development of technological processes; the level of organization of production and labor, the degree of use of production capacities; profitability of the use of material and labor resources and other conditions and factors that characterize production and economic activity.

To reveal and understand the main reasons that had a decisive influence on the implementation of the plan, to find out their effect and interaction means to understand the features of the economic activity of the analyzed object. But in the process of analysis, not only the main factors influencing economic activity are revealed and characterized, but also the degree (strength) of their action is measured. For this, appropriate methods and techniques of economic and mathematical calculations are used.

2. Organizational and economic characteristics of CJSC "xxx»

CJSC "Xxx" is located in the Eastern part of the Sokolsky district. The central estate of the economy is located in the village of Biryakovo, located at a distance of 129 km from the regional center of Vologda, 100 km from the regional center of Sokol. Communication with the district and regional center is carried out along the highway of republican significance Chekshino-Totma.

Firm name of the company: Closed Joint Stock Company "Xxx".

The Sokolsky district, on the territory of which the lands of CJSC "Xxx" are located, belongs to the humid zone with a temperate continental climate. This zone is characterized by moderately cold winters, short springs, moderately warm short summers, and long autumns with unstable temperatures. Frosts occur in the second half of August. Precipitation in the form of snow begins to fall, as a rule, in mid-October, but in some years it also snows in early October. The warmest month of summer is July. On the territory of the farm, the moisture balance is positive.

The predominant type of relief is an undulating plain, with height fluctuations up to 30 cm. The relief is an important factor in the distribution of soil cover on the terrain. Thus, normally moistened soddy-podzolic soils are formed on even elevated areas and gentle slopes. Clay varieties are confined to the slopes, bog-podzolic and sod-gley varieties to the lower areas, and bogs to deep depressions. The nature of the relief on the territory of the economy does not prevent the use of agricultural machinery.

The relatively large amount of precipitation and low evaporation of water from the surface of all soils of the farm is the reason for their waterlogging. Periodic waterlogging is one of the reasons for the widespread development of the podzolic process of soil formation. The lands of CJSC "Xxx" belong to the southern taiga subzone of the Central Russian province, the Nizhnee-Kubeno-Biryakovsky region of soddy strongly and medium podzolic soils.

The composition and structure of agricultural land is presented in Table 1.

Table 1. Composition and structure of lands of CJSC "Xxx"

As can be seen from Table 1, at the beginning of 2003, SHPK Ogarovo was merged with CJSC Xxx and the total land area was 26,866 hectares, and in mid-2004 the farms were again separated. Of these, the area of ​​agricultural land occupies 25.7% (2925 ha). In the economy, the largest share in the land structure is occupied by the forest area of ​​55.7% (10320 ha).

The livestock sector in CJSC "Xxx" is the main and leading one. The farm is engaged in breeding and improving the black-dulled breed.

A direct indicator of the size of agricultural enterprises is considered to be the volume of gross and marketable output produced in the economy. The dimensions can be judged from the data in Table 2.

As can be seen from Table 2, gross output in comparable prices increased by 18.6% (124 thousand rubles), the area of ​​agricultural land decreased sharply by 41.5% due to the disconnection of the Ogarovo SHPK.

Table 2. Dimensions of CJSC "Xxx" in 2003-2004

The number of cattle also decreased by 82 heads, including cows by 77 heads. The average annual number of employees increased by 11.5%.

The development of livestock industries makes it possible to productively use labor and material resources in agriculture throughout the year. In the livestock sector, crop waste is consumed, valuable organic fertilizers are created - manure and slurry.

In CJSC "Xxx", the combination of milk production with the rearing of young animals, that is, the farm, has a dairy and meat direction. Milk production on the farm occupies a central place in the economy. By getting more milk from a cow and improving its quality, we make a profit. But in 2004, the livestock products produced on the farm were unprofitable, due to the reduction in the number of livestock. Consider the structure of commercial products in table 3.

The largest share in the structure of commercial products of CJSC "Xxx" is occupied by livestock products. Basically, milk and meat are sold, as the farm has a dairy and meat direction. The level of specialization is medium (coefficient 0.45).

Table 3. Commodity output structure for 2003-2004

K cn \u003d 100 /? (Y * (2n-1)),

where Y is the share of the nth type of commercial products in its total volume,

n is the serial number of individual types of products by their individual weight in the ranked series.

K cn (2004) \u003d 100 / (49 * 1 + 19.58 * 2 + 10.7 * 3 + 8.8 * 4 + 7 * 5 + 4.5 * 6 + 0.4 * 7 + 0.02 *8)=

100/220.42=0.454 - average level of specialization.

High labor costs, low crop yields and low productivity of cows lead to an increase in the cost of production. Such data can be analyzed according to the indicators presented in Table 4.

Table 4 shows that the main production indicators have a large fluctuation. The average daily gain of young animals is 239 grams, which is significantly less than in 2003 (377 grams). In 2004, grain yields decreased on average by 3.5 centners per hectare compared to 2001, the yield of perennial grasses for green mass increased by 25 centners per hectare, and hay decreased by 8.8 centners per hectare. Due to the decrease in yield, the cost of 1 centner of grain increased by 20 rubles, the cost of 1 centner of milk also increased by 176 rubles, and the cost of 1 centner of live weight decreased by 660.4 rubles.

Table 4. Main indicators of economic activity of CJSC "Xxx"

Despite the fact that the productivity increased from 2037 kg to 2942 kg of milk, the livestock sector suffered a loss from the sale of products. Consider the structure of production costs in table 5.

According to Table 5, we can say that milk production plays an important role in the economy of the economy, since cash costs for milk in 2002 amounted to 31.8% of all production costs, labor costs amounted to 19.4%.

Table 5. The structure of production costs and the composition of profits from the sale of agricultural products

Feed consumption for milk also has a large percentage - 63.0%. As a result of milk sales, in 2004, compared to 2003, the farm incurs losses in the amount of 796 thousand rubles.

3. Analysis of the cost of milk in CJSC "xxx»

3.1 Dynamics of the cost of milk

The efficiency of milk production directly depends on the cost of production. The cost of production is an important factor in the activity of the enterprise.

The cost price is that part of the social costs of production, expressed in monetary terms, which measures the costs of the economy for the funds spent and wages in the production of a unit of a product.

Table 6. shows the dynamics of the cost of 1 centner of milk for 7 years.

Table 6 Dynamics of the cost of milk for 1998-2004

Analyzing Table 6, we can say that the cost of milk from 1998 to 2004 tends to increase, the growth rate of the cost of 1c, reduced to a comparable form through deflators, showed its increase by 3.18 times in 2004 to the level of 1998. The calculation of chain growth rates showed their significant growth in 1999 compared to 1998 by 26.6%, in 2001 by 2000 by 61.4% and the highest in 2004 by 2003 by 62.8%.

The main trend in the cost level is most closely analyzed by a linear trend. It allows us to conclude that, on average, over 7 years, the cost has increased annually by an average of 44.28 rubles.

Rice. 1 Dynamics of the cost of 1 centner of milk for 1998-2004

3 .2 Analysis of the factors that form the level of the cost of milk

The analysis of its composition by costing items helps to determine ways to reduce costs. The cost structure should be studied by groups of farms in various production areas and separately by aggregates of crop and livestock products, because it has clear industry-specific features.

The cost depends on the type of product, the nature of production, the quantity and cost of the equipment used and the level of mechanization of work, the quantity and cost of fertilizers, feed and other means of production, crop yields and livestock productivity, organization of production, labor productivity and other factors.

Consider the structure of the cost of milk, showing the change in the share of various costs in table 7.

Table 7. The cost structure of 1 centner of milk in 2003 and 2004

Table 7 shows that the largest share in the cost structure in 2004 is occupied by wages - 24.1% and feed - 41.9%. In general, the cost of 1 centner of milk over the past two years has changed by 176 rubles, i.e. increased by 62.8%. Feed costs increased by 87.3%, fixed assets costs by 38.4%, other direct costs by 100.4%, payroll costs by 52.7%, overhead costs by 40.6%.

Reducing the cost of agricultural products is an important problem in agriculture. In a market economy, the interest of workers in reducing the cost of production is also stimulated by the competition of agricultural producers, since cost reduction will reduce prices, as a result of which products will become more competitive.

The use of more advanced machines, the growth of the level of complex mechanization leads to a reduction in the cost of human labor and labor costs per unit of output. Reduction of feed costs can be achieved by obtaining high-quality own feed and reducing the cost of one feed unit by increasing the yield of forage crops and mechanizing feed production.

After analyzing the structure of the cost of milk, it is necessary to consider what effect various factors have on the cost.

The cost of milk is influenced by factors such as cost per cow and productivity. Consider this relationship in Table 8.

Table 8. Interrelation of the level of the cost of milk with the cost per cow and productivity

I average = I average cost * I average cost

cost due to costs per cow due to productivity (1)

1,628=1,949*0,835

Thus, we can conclude that the decrease in the cost of 1 centner of milk by 16.5% was due to an increase in the average annual milk yield by 16.5%. Cost increase by 94.9% due to an increase in costs per cow by 89.8%.

A average = A average cost + A average cost (2)

cost due to costs per cow due to productivity

176 rubles = 251.5 rubles - 75.5 rubles

An increase in the cost per cow caused an increase in the cost of 1 centner of milk by 251.5 rubles, and an increase in productivity led to a decrease in the cost by 75.5 rubles.

Since in CJSC "Xxx" in the cost structure 41.9% is occupied by feed, therefore, it becomes necessary to analyze the relationship between the cost of feed and the cost of 1 quintal unit. and specific feed consumption (table 9.).

Table 9. Correlation of feed costs with feed ration cost and feed consumption

A costs = A feed costs + A feed costs

for feed at the expense of the cost of k.u. at the expense of feed consumption (3)

(m 1 p 1 -m 0 p 0) \u003d (p 1 -p 0) * m 1 + (m 1 -m 0) * p 0

(191,1-102) = (135,5-75,6)*1,41+(1,41-1,35)*75,6

RUB 89.1 = 84.5 rubles. +4.6 RUB

According to these calculations, we can conclude that the increase in the cost of 1 c.a. by 59.9 rubles led to an increase in the item “feed costs” by 84.5 rubles, and an increase in feed consumption per 1 centner of milk by 0.06 centners led to an increase in this cost item by 4.6 rubles.

There is a need for a more detailed consideration of the factors that form the cost of a feed unit of the ration.

Table 10. Economic evaluation of fodder crops

Table 10 shows that in 2004 the cost of produced fodder crops increased, which caused an increase in the cost of milk. In 2004, compared with 2003, the yield of perennial grasses for green mass increased. The decrease in yield occurred for cereals, perennial grasses for hay and hay for natural hayfields.

In the structure of the cost of 1 centner of milk in 2004, 24.1% is occupied by the cost of wages. The level of these costs is influenced by labor productivity and its payment (table 11).

Table 11. The relationship of wage costs with the labor intensity of milk production and wages

A cost \u003d A due + A due (4)

to pay for the labor intensity of wages 1 man-hour

(m 1 p 1 -m 0 p 0) \u003d (m 1 -m 0) * p 0 + (p 1 -p 0) * m 1

(38,34 -45,1) = (4,26-6,26)*7,2+(9,0-7,2)*4,26

6.8 rub. = -14.4 rubles. + 7.6 rubles.

Analyzing the calculations, we can conclude that due to a decrease in labor intensity, the cost of 1 centner of milk decreased by 14.5 rubles, and due to an increase in wages for 1 man-hour, the cost of 1 centner of milk increased by 7.6 rubles.

3 .3 Milk production efficiency analysis

Increasing production, improving the taste and nutritional properties of dairy products depend not only on the amount of milk supplied for processing, but also on its quality and reducing losses.

The main reasons for obtaining low-quality milk include: violation of sanitary and veterinary rules during the receipt and primary processing of milk, unsatisfactory condition, and sometimes the absence of refrigeration units, technological, laboratory equipment, and disinfectants on the farm.

Consider the change in the quality factor in CJSC "Xxx" according to table 12.

Table 12.Change in milk quality for 2000-2004

As can be seen from Table 12, during the analyzed period, the milk quality index changed slightly, but in 2004 compared to 2000 it increased by 4%, this was due to an increase in fat in milk. The highest percentage of body fat in 2004 is 3.78%.

The quality of milk also depends on the degree of contamination with mechanical and chemical impurities and microorganisms. The selling price has a great influence on the efficiency of milk production. The relationship between the average selling price and the quality of milk is considered in Table 13.

Table 13. Relationship between the average selling price and the grade and fat content of milk

Similar Documents

Investment project and stages of its implementation. Investment evaluation methods. Analysis of the state of the dairy subcomplex of the country and justification of the investment decision. Business plan of the investment project and forecast of the cost of milk production at CJSC "Terskoye".

term paper, added 05/20/2015


The cost of production as a pricing factor. Stages and content of the analysis of the cost of production. Comparative analysis in the early stages of the product life cycle. Implementation of the plan and dynamics of indicators, analysis of reserves for cost reduction.

test, added 01/29/2010


The value of theoretical research in the practical analysis of financial results. Economic characteristics of the organization. Analysis of financial results from the sale of milk. Reserves, ways to achieve sustainable development of the dairy cattle industry.

term paper, added 11/18/2013


Goals and objectives of the analysis of the financial condition of the enterprise. Analysis of the influence of factors on the volume of product sales, the rhythm of work, the efficiency of the use of fixed assets and labor resources. Cost analysis by cost elements.

term paper, added 03/04/2011


Comprehensive analysis of the results of the enterprise, assessment of its financial stability on the example of ANK "Bashneft". Analysis of production and sales of products, the use of production factors, production costs. Assessment of the probability of bankruptcy.

term paper, added 10/14/2015


Brief description of the economic entity, analysis of its financial condition. Profit as an economic category, identification of the main factors influencing it, ways to increase it. Project to increase the profit of shop 343 by means of cost reduction.

thesis, added 12/24/2013


Analysis of production and sales of products, the use of production factors, production costs. Analysis of the financial condition and diagnostics of the probability of bankruptcy. Proposals for improving the financial and economic activities of the enterprise.

term paper, added 06/14/2014


The concept and tasks, the main methods of analysis of costs and production costs, assessment of production optimization reserves. Analysis of the activities and production of the enterprise LLC "Stroykrovlya". Cost estimate for 1 rub. manufactured products, their cost.

term paper, added 10/29/2012


The concept and tasks of cost analysis in the enterprise, its sources of information and significance. Analysis of the financial and economic activity of the cost of production of the consumer society "Khlebokombinat", ways of its improvement and optimization.

term paper, added 10/13/2009


Break-even analysis in evaluating the effectiveness of investment projects. Marginal analysis of profit by factors, the ratio of sales volume, cost, profit and break-even. Characteristics of the mechanism for managing production costs.

The production of dairy cattle products is associated with certain costs or costs. In the production process, labor is expended, means of labor are used, as well as objects of labor. All costs of the organization for the production and sale of products, expressed in monetary form, form the cost of production.

The cost price is the most important indicator of the efficient use of production resources. That is, the cost price is an indicator that characterizes the qualitative side of the entire production and economic activity of an agricultural organization. The correct calculation of the cost of production is important: the better the accounting is organized, the more perfect the calculation methods, the easier it is to identify through analysis the reserves to reduce the cost of production.

Analysis of the cost of dairy products at the enterprise

The cost of industrial products is an objective economic category that characterizes the current costs of enterprises, expressed in monetary terms, directly related to the use of raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production (works, services) in the production process (works, services). production and sale.

Depending on the method of attributing costs to the cost of production, costs are divided into direct and indirect. Direct costs are understood as the costs associated with the production of certain types of products (for raw materials, basic materials, wages of production workers, etc.), which can be directly and directly included in their cost. Under indirect costs refers to the costs associated with the production of several types of products (general production, general business). In the grouping of costs by items, direct costs, as a rule, are divided into elements, and indirect costs form complex items (consist of costs that include several elements), differing in their functional role in the production process.

Cost calculation example

For the main dairy herd, the cost of production is determined by the following method. Initially, the total amount of costs in the industry is distributed: 90% for milk and 10% for offspring. Milk costs are divided by gross production and get the cost of 1 quintal of milk. The cost of the offspring is determined by dividing the costs attributed to the offspring by the number of offspring heads received (table 1).

Table 1 - Calculation of the actual cost of dairy cattle products in the SPK named after Krasin, 2013

The total cost of the production of the main herd is 11,764 thousand rubles: of which 10,588 thousand rubles. for milk. During the year, the farm received 7106 centners of milk and 179 offspring.

Calculation of the unit cost of production of the main herd:

• \u003d 1490.01 rubles / centner of milk
• \u003d 6572.28 rubles / head of offspring

The actual cost of production for the year amounted to 11,764,377.77 rubles.

Table 2 - Calculation of the adjustment of the cost of dairy cattle products, 2013

Factors that most affect the profitability of the dairy business

Like any business, the profitability of dairy production depends on the following key factors:

• purchase price level,
• scale effect,
• performance and
• cost.

It is worth dwelling on the last two points. The key success factors, first of all, are high-quality roughage with low cost. We primarily include corn silage and alfalfa haylage, which have a high dry matter conversion and stimulate high cow intake.

To keep the cost of such feed low, three things are needed: high yields, adequate costs per hectare, and low losses during harvesting and storage. In other words, the key task is to get as much milk as possible from cheap staple food. This sets the "starting" bar, from which they push off and balance the diet of end feed in order to achieve maximum performance. Feed in the cost structure is 60-65%, so investments in the preparation of high-quality basic feeds return very quickly and have the highest return.

• herd management and feeding management;
• herd reproduction and health;
• investment in quality genetics. Fertilization costs range from 1-3%.
• conditions of detention.

Separately, it is necessary to pay the attention of managers to building an organizational structure and filling it with a qualified team of managers. Investing in people has a quick payback.

Cost of raw milk production in 2017

The increase in raw milk prices in August 2016 was a delayed effect of the increase in production costs in 2014-2015 due to the devaluation of the national currency, which was not supported by a corresponding increase in the income of agricultural producers from the sale of milk. According to AC MilkNews, in 2014-2016, the cost of milk production increased by more than 45%, while milk prices increased by only 21%.

The stabilization of the exchange rate, the decline in prices for feed and electricity contributed to the reduction in the cost of milk production in the first half of 2017 compared to the corresponding period in 2016: according to preliminary data, the value of the milk production cost index (RMCI - Russian Milk Cost Index) in May 2017 was 97, 6% by May 2016, that is, the production cost of raw milk in May 2016 was 2.4% lower than in May 2016.

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 - Classification of costs for management accounting purposes

Classification signs of production costs Usatova L. V., Melnikova L. A., Veselkina N. A. are 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. identifies the following types of cost:

· 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);

· On 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.

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 is the level of variable costs per unit of production (services);

x is the 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 wages compared to the rate of growth of its productivity is 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;

The 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

МЗtotal = Σ VVPtotal x Udi x URi x Tsi.

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 x UZpl,

Zusl \u003d VPf x UZpl,

Zf \u003d VPf x USf,

∆Ztot = Zf - Zpl,

∆ZVP = Zusl - Zpl,

∆Suz = 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.

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 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 level of cost of 1 ton of products;

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

ZF - actual production costs;

Р↓З - reserve for reducing production costs;

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

VVPF - the actual volume of production;

RVVP - 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

P↓ZP \u003d (TE1 - TEo) x Opl x 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 = Σ(URi1 – URi0) x VVPipl x Cipl

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 (Р↓OPS) is determined by multiplying their initial cost by the depreciation rate (NA):

P↓OPS = Σ(P↓OPSi х NAi)

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.

K. e. n. Associate Professor Stepanova Tatyana Aleksandrovna

Assistant Izmailova Lyudmila Nikolaevna

Assistant Anufrieva Alexandra Vladimirovna

Second-year student of accounting and finance Nefyodova Liliya Mikhailovna

Voronezh State Agrarian University named after V.I. Emperor Peter I.

Analysis and ways to reduce the cost of milk on the example of the Voronezh region

One of the most important sectors of the national economy is agriculture. It produces food, as well as provides other needs of society. 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.

The cost of production is one of the most important economic categories of agriculture. It reflects all aspects of the economy

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.

For 9 months of 2015, milk production in agricultural enterprises of the Russian Federation increased by 225.5 thousand tons or 2%, compared to 2014, and amounted to 11331.5 thousand tons. At the same time, milk production in farms of all categories for the specified period amounted to 24172.9 thousand tons, which is 83.4 thousand tons or 0.3% less than the corresponding level of the previous year. In the Voronezh region, one of the highest increases in milk production in agricultural enterprises was obtained. The increase amounted to 22.7 thousand tons or 6.6% 6%) more than in the same period of 2014.

As with any business, there are a number of costs involved in dairy farming. Their amounts depend on several factors, for example, the number of cows, the variety of feed, veterinary costs, technical equipment and many others.

Let us analyze the main indicators of milk production in the Voronezh region for a number of years.

Table 1 - Indicators of milk production in the Voronezh region

Analyzing the growth rate according to these indicators, in general, there is a positive trend in the development of this industry. Gross milk yield increased by 9.61%, the amount of milk sold increased by 20.63%, proceeds from the sale of milk by 40.21%. However, it should be noted that the increase in the cost of 1 centner of milk was more than 6%.

After conducting an analytical grouping of the enterprises of Anninsky, Kantemirovsky, Borisoglebsky, Ostrogozhsky and Pavlovsky districts according to the productivity of cows, we revealed the presence of a connection and its direction. The relationship between milk yield from 1 cow and the cost of 1 centner is inversely proportional, i.e., with an increase in the productivity of cows, the cost of 1 centner of milk decreases. With maximum productivity (65.55 centners) the cost is 1742.38 rubles, with minimum productivity (24.67 centners) the cost is 1760.95 rubles. With an increase in milk yield from 1 cow, the labor intensity of 1 centner of milk decreases. The reduction in the cost of 1 centner of milk, in turn, led to an increase in profitability to 36.1%.

Next, a multivariate model was built. In the resulting model, the determination coefficient is 0.9760, and the correlation coefficient is 0.9879, which indicates a very close close functional relationship between such factor characteristics as milk yield from 1 cow, labor intensity of 1 quintal of milk, production costs per 1 cow, level specialization, the share of growth costs in the total costs of animal husbandry and a performance indicator (the cost of 1 quintal of milk).

After conducting an index analysis, we found that both factors, both intensive and extensive, had a negative impact on the average cost of this type of product. We propose to consider how the main economic indicators characterizing milk production will change when the negative factor is eliminated.

Table 2 - Variant calculation of increasing the economic efficiency of milk production

We see a positive economic effect if the negative impact of factors on the average cost is eliminated at least to the initial level. At the same time, as a result of a decrease in the cost of 1 c. milk in individual enterprises, the level of profitability of milk will increase by 12.39 p.p. By improving the structure of milk produced, i.e. increasing the share of enterprises with a lower cost of milk, the level of profitability will increase by 2.16%.

For enterprises that have been analyzed, it is possible to identify several ways to reduce the cost of 1 quintal of milk.

I. Increase the productivity of cows.

The following factors influence the increase in milk productivity of cows:

1) Heredity. Identification of the qualities of parents to offspring and their effective use in the herd creates reliable prerequisites:

a) selection of an outstanding ancestor of the family;

b) creation of a highly productive herd;

2) Breed. Ceteris paribus, the level of milk productivity and the composition of cows' milk depend on their breed. Dairy cows are distinguished by good feed payment, active response to milking processes, and often high lifetime productivity.

3) Physiological state. The physiological state includes: age, lactation duration, pregnancy, sexual cycle, service period, dry period, milk flow rate, udder shape.

4) Conditions of feeding, maintenance and use. This factor most significantly affects the milk productivity of cows. With poor feeding, milk yield decreases, and fat content may even increase slightly, and then it decreases. The temperature, humidity, gas saturation of the environment also have an effect.

II. Increasing labor productivity.

With an increase in labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases. For this you need:

1) Introduction of new technology;

2) Mechanization and automation of production processes;

III. Reducing the cost of production maintenance and management also reduces the cost of 1 centner of milk. The size of these costs per unit of output depends not only on the volume of output, but also on their absolute amount. The lower the amount of expenses in general for the enterprise, the lower the cost, ceteris paribus.

Bibliography.

1. Surkov I.M. Intensification of dairy farming: the current state, the effectiveness of the use of additional investments / I.M. Surkov, L.N. Kapustina // Region: systems, economics, management. - Voronezh: "Scientific book", -2011. - No. 2 (13).

2. Surkov I.M. Dairy cattle breeding in the region: analysis of creation, growth reserves (monograph) / I.M. Surkov, L.N. Kaputin Voronezh: publishing house "Istoki", 2012

3. Surkov I.M. Analysis of the development of small forms of management in the village of the Voronezh region and their role in the production of livestock products / I.M. Surkov, A.V. Anufrieva // Vestnik VGAU.-2015-№4(47).-p.280-287.

4. Ulezko A.V. Modeling as a tool for making managerial decisions /A.V. Ulezko, A.V. Kotarev// Bulletin of the Voronezh State Agrarian University.-2008.-№1(16).-p.73-79

5. Ulezko A.V. Information support of adaptive management in agrarian formations / A.V.Ulezko, Ya.I. Denisov, A.A. Tyutnikov.-Voronezh: publishing house "Istoki", 2008.-106p.

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 perform 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, current account 40702810249420110370, correspondent account 30101810900000000603, BIK 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 records 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 arable land 2113 hectares - 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 JSC; 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.