Stages of analysis of the cost of milk. Factor analysis of changes in the cost of milk. Analysis of the results from the sale of milk products

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Ministry of Education and Science of the Republic of Tatarstan

State Autonomous Vocational Educational Institution

"Laishevsky technical and economic technical school"

COURSE WORK

on an interdisciplinary course

Topic: "Milk production cost analysis"

performed):

Elistratova E.A.

supervisor:

Marakina M.V.

2016-2017 academic year year.

PLAN

INTRODUCTION

1. NATURAL-CLIMATE AND ECONOMIC INDICATORS OF THE OPERATION OF THE ENTERPRISE LLC "NEFTIKHIMAGROPROM" DRUZHBA BRANCH OF THE NIZHNEKAMSK DISTRICT OF RT

1.1 History and climatic conditions of the economy

1.2 Farm size

1.4 Land resources

1.5 Labor supply

1.6 Provision of the economy with basic production assets

1.7 Economic performance of an economic entity

2. ANALYSIS OF PRODUCTION COSTS

3. ANALYSIS OF MILK PRODUCTION COSTS ON THE EXAMPLE OF THE BUSINESS SUBJECT NAP LLC, NIZHNEKAMSK DISTRICT OF RT

3.1 Milk production cost analysis

3.2 Scorecard and classification of milk production costs

3.3 Cost analysis by element

3.4 Analysis of general cost indicators

3.5 Features of the analysis of variable and fixed costs

3.6 Analysis of the relationship between costs, sales and profits

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

Dairy cattle breeding is one of the most important branches of animal husbandry. It serves as a source of such valuable food products as milk, meat, as well as a source of raw materials for industry. Milk is an almost indispensable basis for the nutrition of both people and animals. It contains all the necessary nutrients. In terms of diversity, none of them can compete with it. known to man food products. Milk contains almost all currently known vitamins.

As a result of milk processing, sour cream, kefir, butter, cheese, cottage cheese and other food products are obtained from it.

At present, an important indicator economic efficiency milk production, is the level of its profitability. If the cost of milk is not reduced, then even high selling prices will not be able to provide a significant increase in production efficiency. The lower the cost, the more profit the company receives and the more significant the funds it has to carry out expanded reproduction.

In a market economy, there is a need for new approaches to solving the problems of improving the assessment of the efficiency of milk production through a comprehensive study of the conditions, factors and mechanisms for the sustainable functioning of agricultural producers, as well as the organizational and economic mechanism of the industry. The insufficient development of these issues, as well as the practical importance of improving the efficiency of milk production in agricultural organizations of various organizational and legal forms, determined the choice of the topic of the course work, the purpose and sequence of scientific research.

The main goal of the course work is to analyze the costs of dairy production using the example of the economy of Neftekhimagroprom LLC, the Druzhba branch of the Nizhnekamsk region of the Republic of Tatarstan.

Research objectives:

1. Studying the theoretical foundations of milk production cost analysis

2.Study of natural and climatic or economic conditions of work of the economic entity LLC "Neftekhimagroprom" branch "Druzhba"

3. Analysis of the costs of milk production in the analyzed farm.

4. System of indicators and classification of costs for milk production

5. Analysis of generalizing cost indicators

6. Features of the analysis of variable and fixed costs

7. Analysis of the relationship between costs, sales and profits

The object of research is the Society with limited liability"Neftekhimagroprom" branch "Druzhba" of the Nizhnekamsk region.

The subject of the study is annual reporting for 3 years (2013-2015) of the economic entity Neftekhimagroprom LLC, Druzhba branch.

The course work consists of an introduction, three chapters and a conclusion:

the introduction reflects the goal, objectives, object and subject of research;

The first chapter presents the characteristics of the analyzed economic entity Neftekhimagroprom LLC, Druzhba branch

The second chapter contains the statements of scientists on how it is necessary to analyze the topic under study "Analysis of the costs of milk production" and on what indicators it is more appropriate to analyze this topic of course work;

In the third chapter, a detailed analysis is carried out from a practical point of view on the topic “Analysis of the costs of milk production” for the business entity LLC “Neftekhimagroprom”, branch “Druzhba”.

In conclusion, brief conclusions on the topic of the course work and proposals for improving and saving costs for the production of milk products are written.

1. NATURAL-CLIMATE AND ECONOMIC INDICATORS OF THE ENTERPRISELLC "NEFTIKHIMAGROPROM" BRANCH OF DRUZHBA OF NIZHNEKAMSKOYEREGIONRT

1.1 History and climatic conditions of the economy

Branch "Druzhba" Limited Liability Company "Neftekhimagroprom" (hereinafter referred to as NAP LLC) is located in the north-eastern zone of the republic, 250 km from the republican center of Kazan. The center of the Druzhba branch is the village of Verkhnyaya Uratma, Nizhnekamsk district of the Republic of Tatarstan Russian Federation.

The territory of the economy is characterized by a temperate continental climate with warm summers and cold winters. The average annual temperature is 23 degrees, precipitation is 430-450 mm. Spring begins in the second half of April, when the average daily temperature passes through 0 degrees. By April 10-15, the snow completely melts, and field work begins on the last five days of April.

The soil cover of land use is represented mainly by soddy-podzolic and forest-steppe soils. According to the mechanical composition, most soils are heavy and medium loamy. Soils are poor in nutrients and require constant application of organic and mineral fertilizers.

The head office of NAP LLC is located in the village of Sobolekovo, located in the suburbs of the city of Nizhnekamsk, Republic of Tatarstan.

The formation of the Druzhba branch of NAP LLC began with the Leninsky Put collective farm, which in 1970 was reorganized into the Leninsky Put state farm. In 1993, the Leninsky Put state farm was reorganized into the Druzhba state farm. joint-stock company Nizhnekamskneftikhim (JSC NKNKh). On February 1, 1997, the state farm "Druzhba" of JSC "NKNKH" was transformed into the branch "Druzhba" of the limited liability company "Neftekhimagroprom". Thus, the Druzhba branch is the legal successor of the Druzhba state farm of JSC Nizhnekamskneftekhim.

The head of LLC "NAP" is the director of the company Simanov Vladimir Aleksandrovich. The head of the branch "Druzhba" is the director of the branch Idrisov Niyaz Raesovich.

1.2 Farm size

The size of the farm and its subdivisions is one of the factors for increasing the efficiency of agricultural production. The advantages of large-scale production over small-scale production are manifested in higher labor productivity, lower unit costs of production. In large-scale production, there are great opportunities for the application of modern technology, achievements of science and practice. However, the advantages of large-scale production over small-scale production are manifested up to a certain limit.

A direct indicator of the size of an agricultural enterprise and its divisions is the sum of gross output in monetary terms. During the analysis of the size of the enterprise, direct and indirect indicators are considered. The latter include: the area of agricultural land, arable land, pastures, livestock, the average annual number of employees, the proceeds from the sale of products, the average annual cost of fixed assets, the value of gross output in comparable prices. Some size indicators depend on the conditions of the year. Therefore, for an objective assessment of the size of the enterprise, it is necessary to use average data for two to three years. The most stable indicator is the area of agricultural land, the area of arable land and pasture.

When determining the economic situation and prospects for the further development of a particular enterprise, it is necessary to take into account not only the natural and climatic conditions, but also its size and specialization.

The size of the enterprise is judged by the presence of production resources in it.

The size of the enterprise is determined by the area of available land, that is, by the area of agricultural land, by the number of productive animals.

Indirect indicators of the size of the farm include the area of arable land, crops, the number of energy facilities, tractors, combines, motor vehicles, the cost of fixed production assets and working capital etc.

Indirect indicators of the size of production are difficult to compare with each other. They are used only for the same types of farms, the same specialization, located in the same district or zone.

Consider the size of the farm according to the data presented in table 1.

Table 1 Indicators of the size of the farm LLC "NAP" branch "Druzhba"

Indicators

1) Proceeds from the sale of products, total, thousand rubles.
2) The average annual cost of fixed production assets, thousand rubles.
3) Average headcount workers, pers.
4) Number of conditional reference tractors, pcs.
5) Number of livestock, heads:
Table 1 continued

6) Gross output at comparable prices, thousand rubles.
7) Area of agricultural land, ha. Including:

Analyzing the indicators of the size of the farm of NAP LLC, we can conclude that the cash proceeds from sales for 2013 compared to 2015 increased by 5%, this is primarily due to an increase in prices for certain types of agricultural products. The average cost of fixed production assets increased by 3% due to the acquisition of fixed assets. The average number of employees decreased by 8%. The decrease in the number of personnel was due to a reduction in the number of employees. The number of conditional reference tractors and the total land area remained practically unchanged. The value of gross output at comparable prices decreased by 6%, and sales of products decreased by 6%, which is largely due to lower prices. The cost of fixed production assets increased by 3%. The number of employees decreased by 8% compared to 2014. By 0.3%, the number of cattle livestock, which amounted to 4 heads.

1.3 Direction of the type of activity of an economic entity

The specialization of an economic entity is understood as the predominant development of a particular industry, a group of interrelated industries, their transformation into commodity sectors that determine the production direction of the economy.

The main economic indicators of specialization is the structure marketable products because it expresses economic connection enterprises with the national economy of the country. Additional indicators of specialization are the structure of gross output of fixed production assets, labor and capital investments, the structure of animal husbandry and sown areas.

Specialization in one type of marketable products can be in the event that this type of product occupies more than 50%, in two types, if these two types of products occupy more than 66%. For three types, if they occupy more than 75%. If it is impossible to determine specialization for three types of products, then such an economy will be diversified.

The direction of the economy has a broader concept than specialization. It answers the questions, what are the main branches of development in the economy and which of them is the main one. Specialization gives the deepest and most concrete idea of the development of the economy and answers the question of which commodity products are the main ones.

Table 2 Specialization of the economic entity NAP LLC

Types of products and industries	cash receipts,	Commodity product structure, %	Economic importance


				Main
Total crop production
				Main
Products of own production				Main
Other products				Additional
Total livestock
Total household chores

Having calculated the structure of commercial products of an economic entity, we can conclude that, in general, the analyzed economy has a grain and dairy direction. The main industry is cereals and legumes, milk. An additional industry is other products, and the rest are auxiliary. largest specific gravity in crop production it occupies grain, and in animal husbandry - milk.

Now we determine the coefficient of specialization for three years. The efficiency of the enterprise depends on the level of specialization.

Specialization Factor = 100 / ? Yd (2n-1)

Specialization Rate = 100/(45.4*(2*1-1) + 28.3*(2*2-1) + 26.2*(2*3-1) + 0.1*(2*4 -1)= 0.3816.

The value of the coefficient of specialization can range from 0 to 1.

From 0 to 0.2 - weakly expressed specialization

From 0.2 to 0.4 - medium specialization

From 0.4 to 0.65 - high specialization

Over 0.65 advanced specialization

From these calculations it follows that the economic entity LLC "NAP" branch "Druzhba" has an average specialization.

1.4 Land resources

Land is the main indispensable means of agricultural production. The development of productive, population growth, the construction of cities, industrial enterprises, roads and other facilities reduce the provision of land per capita.

Land funds are the most important component of resources Agriculture. From rational use land, increasing its fertility depends on the development of all branches of agricultural production.

When analyzing the composition of land, their size and structure, they study indicators characterizing the types of land and their area in hectares, determine the structure of each type of land as a percentage of the total land area, and evaluate structural changes.

The entire land fund of an economic entity is divided into several types of land.

The output of agricultural products depends on the structure of land. The higher the share of the listed lands in the structure of the land fund, the more effective (with other equal conditions) land is used.

Table 3 Composition, size and structure of land

Type of land	Area, ha	Structure,%


Agricultural land total, ha
Including: arable land
hayfields
pastures
perennial plantations
woody plants
Ponds and reservoirs

Other lands
Lands owned
Rented
Total land area, ha

After analyzing the composition, size and structure of the economic entity LLC "NAP" branch Druzhba, we can conclude that agricultural land increased by 0.1%. Hayfields, pastures, perennial plantations, swamps, and other lands have not changed. The increase was due to 0.1% arable land. Total land area increased by 0.09%

1.5 securitylabor resources

The efficiency of the use of labor resources depends on the level of organization of production, forms of labor organization, the distribution of labor force on production sites, distribution of working time, mechanization, electrification and automation production processes wages and financial incentives employees, skill level of personnel, competition development and other conditions.

The presence of the labor resources of the enterprise is the sum of the actual number of permanent, seasonal and temporary workers, managers and specialists.

A reserve for additional attraction of labor, especially during busy periods of agricultural work, is able-bodied workers of working age living on the territory of the enterprise, but working in other sectors of the national economy and wishing, with a certain material interest, to take part in the work of the public economy during the holidays and on weekends, pensioners, teenagers under 16 and schoolchildren.

The need for labor force is determined by the volume of production, production rates for agricultural and other work, as well as the rates of animal care, established in accordance with the planned growth rates of labor productivity.

Analysis of the composition and supply of the economy with labor resources is carried out by comparing the actual number of employees with the planned number with the data of the previous year.

Table 4 Provision of the economy of NAP LLC with labor resources

Indicators	Average number of employees, pers.	Security of the enterprise in labor resources



Permanent employees
Agricultural workers
Machine milking operators
Tractor drivers
cattle herders
Pig workers
Sheep workers
Poultry workers
Working seasonal and temporary
Employees
Of which: leaders
Specialists
Total for the enterprise

After analyzing the availability of the economic entity NAP LLC with labor resources, we can conclude that the total number of employees decreased by 8.3%. Workers in agriculture decreased by 9%, amounting to 35 people. The decrease was due to the reduction of tractor drivers. Employees decreased by 16%, due to a reduction in specialists by 34% (15 people) and an increase in managers by 94% (17 people).

1.6 Provision of the economy with fixed production assets

Material resources along with land and labor resources are necessary condition production of agricultural products.

An increase in fixed production assets, an increase in the funds and energy supply of enterprises contribute to the growth of labor productivity and an increase in production. The final results of economic entities depend on the availability of growth rates and the efficiency of using fixed production assets. In this regard, the importance of indicators of the level of provision of enterprises with fixed assets of production and their rational use is increasing.

A comparative assessment of the level of provision of farms with fixed production assets is carried out using such indicators as capital ratio and capital-labor ratio. Capital ratio is the ratio of the average annual cost of fixed assets per unit of agricultural area.

The capital-labor ratio of labor in agriculture is determined by the ratio of the average annual cost of fixed agricultural production assets per worker.

Consider the main production assets of the business entity NAP LLC Druzhba branch in table 5

Table 5 Provision of the economy with fixed production assets

	Indicators

	The average cost of fixed production assets, thousand rubles.
	Average number of employees, people
	Area of agricultural land, ha
	Gross output at comparable prices, thousand rubles
	Funding
	capital-labor ratio
	return on assets
	capital intensity

Analyzing the provision of an economic entity with fixed production assets, it can be seen that the average cost of fixed production assets increased by 3%. The increase is due to investments in fixed assets. The average number of employees decreased by 8%. The decrease in the number of personnel was due to a reduction in the number of employees. The area of agricultural land increased by 0.1% due to the increase in arable land. Gross output at comparable prices decreased by 6%. The capital intensity is greater than the return on assets, which means that the company's fixed assets are not used efficiently.

1.7 Economic performance of an economic entity

To assess the performance of an economic entity, a system of production and economic indicators is used.

The main quantitative indicators of the development of crop industries are the size of the sown area of agricultural crops, their yield and gross harvest, which refers to the entire volume of production obtained from the entire area of crops.

The main quantitative indicators characterizing the size of livestock farms are the number and composition of the livestock, animal productivity, gross output, this is all the products received in a year or another period from a separate group of animals on a farm or on an economy.

Economic indicators characterize the final results of the production and financial activities of an economic entity, the efficiency of social production.

Consider the economic performance of the business entity "NAP" LLC in table 6

Table 6 Main economic indicators of the activity of the economy LLC "NAP" branch "Druzhba"

Indicators

1) Productivity of agricultural crops per 1 ha
2) Productivity of agricultural animals: a) average annual milk yield, per 1 cow, kg.
b) average daily increase in cattle, gr.
Obtained offspring per 100 cows, head.
3) Production level: A) per 100 hectares of agricultural land: Milk, c. Growth of young cattle,
B) per 100 hectares of arable land:
4) Productivity and wages, rub. Gross output per 1 average annual worker, rub. Salary per 1 employee, rub.
5) Cost of 1c. agricultural products, rub. Growth of cattle
b) Total profit (loss), thousand rubles: For 100 hectares of agricultural land For 1 employee
7) The level of profitability of the total,% In crop production In animal husbandry
Plowed land level, %

Having analyzed the main economic indicators of the activity of the business entity LLC "NAP" branch "Druzhba", we see that the level of profitability, both in the past and in the reporting year, has negative indicators. This indicates that this business entity is not working profitably, as a result, we see that the company is unprofitable, that is, it is operating at a loss. Profit is influenced by such an indicator as the cost of production. In the reporting year, the economy increased by 16.8%. Labor productivity increased by 2.6%, due to an increase in the level of production. The wages of 1 employee increased by 6.6%. The production level of the increase in young cattle increased by 9.3%. , but at the same time, the grain yield decreased by 26.3%.

2. ANALYSIS OF PRODUCTION COSTS

According to V.V. Kovalev and O.N. Volkov in the textbook "Analysis economic activity enterprises” it is written that the analysis various categories products are carried out in the context of the compliance of the results achieved with their planned levels. AT market economy the implementation of the plan does not play the role that it played under centralized planning, therefore, such an analysis is of primary importance only for internal control procedures at the enterprise itself, management accounting and evaluating the performance of production managers.

Author G.V. Savitskaya in the textbook "Analysis of the economic activities of agricultural enterprises" writes that the classification of costs by economic elements is based on the sign of economic uniformity of costs, regardless of where these costs are incurred. share certain types costs in different sectors of the economy is different, so the cost structure will be different. Knowing the cost structure, you can determine what the production is:

material-intensive

time consuming

energy intensive

capital intensive

fund-intensive

The cost structure makes it possible to identify areas for cost reduction and, consequently, to identify reserves for profit growth.

Cost analysis by economic elements is carried out as follows:

1. The total cost is determined according to the plan and in fact (cost estimate)

2. The absolute deviation is determined according to the cost estimate (actual costs minus planned ones)

3. The actual costs of this period are compared with the actual costs of the previous period. Analysis of the indicator in dynamics (for a number of years)

4. The absolute deviation for each economic element and the specific weight of each cost element are determined.

1. From the operational formation (actual, planned);

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

3. From the volume of production (unit of production, the total volume of production);

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

L.N. Chechevitsyna in the textbook "Analysis of financial and economic activity" writes that the analysis of the cost of certain types of products usually begins with a study of its level and dynamics, calculates the basic and chain growth rates, builds graphs. The cost growth rate for each type of product is compared with the data of other farms of the same production line and with the average data for the region. This allows you to establish trends in the cost of agricultural products and evaluate the work of the economy. If, for example, the level and growth rate of the cost of production in the analyzed economy is lower than the average for the region or for competing enterprises, then its work should be assessed positively, and vice versa. It is also necessary to determine the deviation from the plan in terms of the cost of each type of product.

After that, the reasons for the increase in the cost of agricultural products should be studied. One of them is objective and does not depend on the activities of enterprises. Others are subjective, directly related to the level of management, the use of available reserves.

One of the objective reasons for the increase in the cost of agricultural products is the rise in prices for industrial products due to inflation. 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.

Currently, there is no generally accepted classification of methods for accounting for production costs and calculating the cost of products (works, services).

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. Also the result of inflation.

However, along with objective reasons, subjective reasons also play an important role in increasing the cost of production. 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. This difference is primarily due to different levels animal productivity and crop yields. At modern level technical development, production technologies, costs per 1 hectare of crops and per 1 head of animals in different farms do not differ significantly, while the productivity of animals and lands have sharper differences.

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 with functional dependencies, methods of deterministic factor analysis

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 analysis of costs and production costs.

3. ANALYSIS OF MILK PRODUCTION COSTS ON THE EXAMPLEOF THE BUSINESS SUBJECT LLC "NAP" NIZHNEKAMSK DISTRICT OF RT

3.1 Milk production cost analysis

In a market system, production costs are one of the main qualitative indicators of the activities of economic entities and their structural divisions. depends on the cost level financial results(profit or loss), the rate of expansion of production, financial condition business entities.

The cost indicator for the production of manufactured products allows you to evaluate the work of the enterprise not only from a qualitative point of view, but at the same time reflects the quantitative results of its work, since a significant reduction in production costs is primarily achieved by increasing output, which is directly related to the correct management of the production team and technological processes of the enterprise.

With the actual functioning of market mechanisms, it inevitably becomes necessary to create and improve a clear system for accounting and controlling production costs and calculating the cost of production within the framework of management accounting. In addition, the determination of reserves to reduce production costs is the most important factor in the development of the economy of an economic entity, the basis for measuring income and expenses.

Thus, based on the foregoing, we can conclude that cost management plays an important role in the enterprise management system. The practice of enterprises shows that without a correct assessment of the real cost, it is impossible to correctly manage the activities of the enterprise, and a correct assessment of the cost is possible only if effective management costs.

The data sources are the annual report, namely the form 13 of the AIC "Report on the production cost and sales of livestock products."

We will analyze the change in milk production in this farm in Table 3.1.

Analysis of changes in milk production, c.

Table 3.1

After analyzing the change in milk production of the business entity "NAP" LLC branch "Druzhba", we see that the productivity of 1 goal. increased every year, with an average increase of 0.2%

After analyzing the cost of production of the economic entity LLC "NAP" branch Druzhba for two years, we see that in the reporting year, the production cost increased by 2.2%. The cost of production is influenced by factors such as the amount of costs and the number of products produced. In the reporting year, the number of manufactured products increased by 0.7%.

3.2 Scorecard and classification of milk production costs

The cost of production is one of the most important economic indicators of the activity of industrial enterprises and associations, expressing in monetary form all 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 products (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).

In cost management, an important feature is a single classification of costs for all sectors of the economy. For the purposes of accounting, analysis and planning, the costs included in the cost of production are classified according to various criteria. The classification of costs makes it possible to more reasonably identify reserves for cost reduction and to design measures to reduce the costs of production and sales of products.

In the domestic practice of cost management for the purposes of planning, accounting and costing, there is a classification of costs. The costs included in the cost of production for the purposes of analysis and planning are grouped according to various classification criteria (Table 3.2).

Table 3.2 Classification of production costs

Classification sign	Classified costs
Economic content	Cost estimate	Total resources consumed
	Calculation	For a specific type of product
Degree of participation in the production process	Main	Execution related technological process manufacturing products (materials, RSEO, wages, etc.)
	Overhead	Associated with the production management process (factory-wide, general-shop expenses, etc.)
The method of attributing to the cost of certain types of products		Directly and directly related to the manufacture of products (costs of raw materials, wages of key workers, etc.)
	Indirect	Associated with the work of the enterprise as a whole; charged indirectly to cost
Composition of costs		Consist of one economic element (raw materials, materials, wages)
	Complex	Consist of several economic elements with the same production value
Dependence on the volume of production	Conditional Variables	are directly related to changes in the volume of production.
	Conditionally permanent	Are little or not at all affected by changes in output

Influence of factors on the production cost of 1 centner of milk in NAP LLC, branch Druzhba, table 3.2.1

	Indicators

	Costs per head, rub
	Milk yield per head, q
	Milk fat %
	Cost of 1 centner of milk, rub
	Cost of 1 centner of milk at planned costs and actual milk yield, rub.
	Actual milk yield per head with planned fat content, c
	Cost of 1 centner of milk at actual costs, actual milk yield and planned fat content, rub.
	Deviation of the actual cost of milk at the planned fat content from planned cost, rub.
	By changing: a) productivity

After analyzing the influence of factors on the production cost of 1 quintal of milk of the business entity LLC "NAP" branch "Druzhba", we see that the cost of 1 quintal of milk decreased by 25%. Due to the cost reduction, productivity and costs per 1 head have decreased. production fund cost sale

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 company's equipment must be paid even in the event of a stoppage of the enterprise. To fixed costs include payment on bonded loans, rent payments, part of deductions for depreciation of buildings and structures, insurance premiums, some of which are obligatory, as well as wages to higher management staff and specialists of the company, 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 constants and variable costs is the gross cost. 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 enterprise. The average fixed and variable costs are calculated in the same way.

Since the purpose of the operation of the enterprise is to maximize profits, the subject of calculations is the volume of production, which, in turn, necessitates the use of the marginal cost category. Marginal cost is the cost of producing each additional unit of output relative to actual or estimated output.

There are four types of industrial production costs:

1. Workshop cost, includes the costs of this workshop for the production of products;

2. General factory (general factory) cost, shows all the costs of the enterprise for the production of products

3. Full cost, characterizes the costs of the enterprise not only for production, but also for the sale of products

4. The industry cost depends both on the performance of individual enterprises and on the organization of production in the industry as a whole.

For practical use in the system of managing the formation of costs and expenses, it is advisable to single out and consider the classification of costs, taking into account the type of costs - by costing items and cost elements.

3.3 Cost analysis by element

Of greatest practical interest is the grouping by economic elements, called cost estimates for production, and cost items. 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 costs that form the cost of production are grouped according to the following economic elements: material costs (minus the cost of returnable waste); labor costs; deductions for social needs; depreciation of fixed assets; other costs.

The element "material costs" reflects the cost of:

Purchased raw materials and materials that are part of the manufactured products, or ensure the normal course of the technological process and the manufacture of packaging;

Purchased components and semi-finished products that are further installed or additionally processed at this enterprise;

purchased from the fuel of all types;

Purchased energy of all types (electric, thermal, compressed air, cold and other types).

From the costs of material resources included in the cost of production, the cost of returnable waste is excluded. Recyclable production waste refers to the remains of raw materials, materials, heat carriers and other types of material resources formed during the production process, which have completely or partially lost the consumer qualities of the original resource. Returnable waste is valued at the full price of the original material resource if the waste is sold to the side for use as a full-fledged resource, and at a reduced price if it is used for the main production, but at an increased cost.

The element "labor costs" reflects the costs of remuneration of industrial and production personnel of the enterprise, including bonuses for workers and employees for production results. All compensation payments are also taken into account here. The composition of labor costs includes the cost of products issued as payment in kind to employees.

The element "deductions for social needs" reflects mandatory contributions in accordance with the norms established by law to state bodies social insurance, to a pension fund, to compulsory health insurance.

The element "depreciation of fixed assets" reflects the amount of depreciation deductions for the full restoration of the main production assets of the enterprise.

Enterprises that carry out their activities on a lease basis, in the element "depreciation of fixed assets" reflect depreciation charges, both for their own and for leased funds.

“Other costs” include taxes, fees, deductions to special off-budget funds, payments for maximum permissible emissions (discharges) of pollutants, for compulsory property insurance, rent, etc.

The grouping of costs by economic elements reflects their distribution according to economic content, regardless of the form of use in the production of a particular type of product and the place where these costs are incurred. This grouping of costs is used in the preparation of cost estimates for production and is used in cost reduction planning, development financial plans and etc.

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).

The grouping of costs by calculation items reflects their composition depending on the direction of the costs (for production or its maintenance) and the place of occurrence (main production, auxiliary services, service facilities). This grouping of costs is used when calculating the cost of production.

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. Direct costs include costs directly related to the manufacture of products and accounted for 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 impractical to directly attributable to the cost of specific types of products: workshop costs, 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 expenses” mainly takes into account the costs of selling finished products(costs for packaging, product packaging, etc.) and research and development costs, personnel training costs, costs for delivering products to the departure station, etc. As a rule, non-manufacturing costs are included in the cost of certain types of products in proportion to their factory cost.

Table 3.3 Classification of costs by economic elements and cost items

Grouping production costs by economic elements	Grouping production costs by cost items
1. Raw materials and basic materials (excluding returnable waste)	1. Raw materials
2. Purchased components and materials	2. Purchased components, semi-finished products and services of cooperative enterprises
3. Auxiliary materials	3. Returnable waste (deductible)
4. Fuel side	4. Fuel for technological purposes
5. Electricity from outside	5. Energy for technological purposes
6. Salary basic and additional	6. Basic wages of production workers
7. Social security contributions	7. Additional wages for production workers
8. Depreciation of fixed assets	8. Social security contributions
9. Other cash expenses	9. Costs for preparation and development of production
10. Expenses for the maintenance and operation of equipment
11. Shop expenses
12. Factory overhead
13. Losses from marriage (only productions where losses are allowed within the established norms)
14. Other operating expenses
15. Total production cost
16. Non-manufacturing expenses
17. Total full cost

The list of costing items, their composition and methods of distribution by types of products, works, services are determined by industry guidelines on planning, accounting and calculating the cost of products (works, services), taking into account the nature and structure of production. Thus, the grouping of costs by costing items reflects the place of occurrence of these costs and is used for planning, accounting and costing for the production and sale of a unit of output, all marketable products. (Attachment 1)

Thus, the target classification of costs will rationally organize the system of control and management of costs.

For analysis, according to the report on production costs of Neftekhimagroprom LLC (form No. 5 “Information on the costs of production and sales of products”), analytical tables are compiled.

Let's analyze the cost by cost elements of Neftekhimagroprom LLC.

Table Cost analysis by cost elements for animal husbandry LLC "Neftekhimagroprom" branch "Druzhba"

Cost element	Amount, thousand rubles	Cost structure, %

1.Material costs

Continuation of table 3.3.1
Of which: feed of own production
Electricity
Fuel-total
Including:
Oil products - total
Spare parts, repair and Construction Materials for repair
Payment for services and works performed by third parties, and other material costs
Including: For the transportation of goods
For the repair of equipment
For zootechnical veterinary services
2. Labor costs
3. Deductions for social needs
4.Cushioning
5.Other costs
Total costs

After analyzing the costs of production by cost elements in the business entity LLC "NAP" branch "Druzhba", we see that the total costs in the actual year decreased by 8%. This was due to a decrease in material costs, namely feed by 21%, which indicates that the number of cattle has decreased. Electricity costs increased by 23.3%, due to large production. Labor costs increased by 36.8%, social contributions by 17.4%. This is due to the growth of wages. Depreciation costs increased by 45.8%.

The system of indicators of economic efficiency of production analyzes such indicators as production per 1 ruble of costs, and in addition, cost reduction per 1 ruble of sold products.

Table Total unit cost of production LLC "NAP" branch "Druzhba"

Analyzing the total cost of a unit of production of an economic entity, we see that the cost decreased by 2.4%. The decrease occurred due to the total cost by 7.2% and marketable products by 4.9%.

3.4 Analysis of general cost indicators

1. The ratio of gross output to the cost of living and materialized labor:

where VP is the value of gross output produced by agricultural enterprises for the analyzed period,

C - current production costs,

OS - average annual cost fixed production assets,

En - coefficient of efficiency of fixed assets.

2. The ratio of sold products to the costs of living and materialized labor:

Sometimes this indicator is also called the ratio gross income to labor costs. It differs from the previous one in that it more accurately reflects financial rather than production results.

3. The ratio of net income to the cost of living and materialized labor:

Where BH is the net income of the enterprise (monetary value of the surplus product) is the difference between the cost of gross or sold products and the costs of its production.

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%. During the specified period, milk production in the Russian Federation per 1 cow of the dairy herd in agricultural organizations that are not small businesses amounted to 4055 kg or 251 kg (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

Indicators				Rate of increase,%
Indicators				Rate of increase,%
1. Number of cows, head.
2. The cost of milk in total, thousand rubles.
3. Gross milk yield, c
4. Proceeds from the sale of milk, thousand rubles.
5. Milk sold, q
6. Received live calves, goal.
Analytical indicators
7.Productivity of cows, c
8. Output of calves per 100 cows, goal
9. Cost of 1 quintal of milk, rub.
10. Sales price of milk, rub.

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, the labor intensity of 1 centner of milk, production costs per 1 cow, the level of specialization, the share of growth costs in the total costs of animal husbandry and the 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

	Indicators
	Cost of 1c. milk, rub.	Gross milk yield, c.	The cost of all milk produced, thousand rubles	Revenue from the sale of milk, thousand rubles	Profit from the sale of milk, thousand rubles	Profitability level, %	Deviations (+;-), p.p.

1) reduction in the cost of 1 quintal of milk in individual enterprises
2) structure improvement

We see positive economical 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 acceptance management 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 Agriculture

federal government agency

Supreme vocational education

"Kursk State Agricultural Academy"

named after Professor I.I. Ivanova

Department of Statistics

COURSE WORK

"Statistical and economic analysis of the cost of milk"

prepared by: Elena

3rd year student 4 groups

Faculty of Economics and Law

Introduction

2. Brief financial and economic characteristics of SHPK "Victory"

3. Economic and statistical analysis of production costs and the cost of milk

3.1 Composition and structure of production costs

3.2 Analysis of the dynamics of the cost of milk

3.4 Factor analysis prime cost

3.5 Calculation of cost reduction reserves

Conclusions and offers

List of used literature

Introduction

Dairy cattle breeding is one of the most important branches of animal husbandry. It serves as a source of such valuable food products as milk, meat, as well as a source of raw materials for industry. Milk is an almost indispensable basis of nutrition in childhood, both in humans and animals. It contains all the necessary nutrients. In terms of its diverse composition, none of the food products known to man can compete with it. Milk contains almost all currently known vitamins.

As a result of milk processing, sour cream, kefir, butter, cheese, cottage cheese and other food products are obtained from it.

Both milk and dairy products play an important role in human nutrition.

The features that characterize dairy cattle breeding are: the ubiquity of the production of milk and dairy products for their uninterrupted supply of the population, the need for an organic combination of dairy cattle breeding with other sectors of agriculture, significant labor intensity and a large share of the products of this industry in the entire volume of agricultural production in most regions of the country . Dairy farming has a great impact on the economy of all agriculture, so milk production is of great economic importance.

However, the current situation in the country's animal husbandry is of great concern and concern, requires serious analysis and definition of strategy and tactics in the development of individual sectors.

The main reasons for the decline in production are the continuing decrease in the number of livestock and the productivity of animals.

It is necessary to direct all attention to stabilizing the livestock of dairy cows, to increasing the intensity of the use of the existing livestock, to increasing dairy products through the implementation of a complex of zootechnical, organizational and economic measures.

The implementation of the planned measures is possible if there is comprehensive, objective, promptly incoming information. And the main source of information is the data contained in the statistical and economic accounting.

Accounting information is involved in making management decisions. Thus, the role of accounting in information support the management system is quite high, but its other important role is to ensure control over the safety of the enterprise's property, which is especially important in the current conditions.

Against the backdrop of unfavorable statistics over the past two years in the development of livestock topical issue is the study of production efficiency in animal husbandry and the conduct of statistical economic analysis to identify and the role of factors affecting the economic performance of agricultural enterprises in Russia.

The object of study in this course work is SHPK "Pobeda" Konyshevsky district Kursk region.

An important task of the employees of this enterprise is to increase milk production and increase its efficiency. Its solution is connected with the improvement production activities. Under these conditions, the importance of analyzing and evaluating the results of the work of agricultural enterprises and their divisions increases. The analysis should take into account both quantitative indicators of milk production (production volume, productivity) and qualitative indicators (fat content).

It is also important to ensure the comparability of all comparable baseline and reporting indicators for milk production.

The purpose of the study is a statistical and economic analysis of the production and cost of milk.

Objectives of the course work:

a) to state the theoretical provisions of the statistics of the cost and profitability of agricultural production;

b) give a brief financial and economic description of the Pobeda SHPK;

c) analyze the influence of factors on the efficiency of milk production;

d) calculate reserves for cost reduction.

Research sources - data annual reports and primary accounting of enterprises.

In this regard, the task of the course work is to study the setting of statistical and economic accounting, analysis of milk production in the SHPK Pobeda, Konyshevsky district, in order to make specific proposals to increase milk productivity and the development efficiency of the industry as a whole.

The list of materials on the basis of which the course work was carried out is as follows: data from the annual financial statements, educational literature, economic journals, statistical materials.

1. Theoretical foundations of production costs

The conduct of statistical and economic accounting in our country is regulated by the relevant regulations. But despite the large number of provisions on accounting, guidelines In the specialized literature, there are different opinions on the issue of production costs. The authors cover many topics related to this problem.

The purpose of cost accounting and calculation of the cost of products (works, services) is a modern and reliable reflection of the actual costs of production in documents on financial and economic activities.

Karpova T.P. (11) believes that costs should be classified depending on the size of the enterprise, the characteristics of the technology and organization of production, the nomenclature, products, control, the complexity of accounting, the share in total costs, the role in the production process, the elasticity of factors of decreasing importance in planning, etc. d. She also believes that there are three areas of cost accounting:

The costs used to evaluate the finished product (materials, labor costs, overheads).

Production costs, the data of which are the basis for decision-making (cost behavior: fixed and variable, future costs).

Costs used in the system of planning, control, regulation (responsibility centers, regulated and non-regulated costs).

Belobzhetsky I.A. (4) and Vasin F.L. (8) consider the main types of groupings used when accounting for the cost of production.

According to the technical and economic value, production costs are divided into the main technologically inevitable costs due to the process of manufacturing products and overhead production costs. In a separate group of overhead costs, administrative, management, economic and marketing expenses common to the enterprise that are not directly related to the production process are distinguished.

According to the method of inclusion in the cost of certain types of products, costs are divided into direct and indirect.

Direct costs include costs associated with the production of certain types of products and therefore can be attributed to their cost directly according to the data primary documents.

Indirect costs include the costs associated with the production of several types of products and are distributed among them in proportion to the applied basis.

Vasin F.L. (8), in addition, proposes to classify costs according to the degree of coverage by the plan (planned and not planned), according to the place of occurrence (production and non-production), as well as input costs (acquired and available resources, the use of which should bring income in the future ) and expired (resources expended to generate income).

Golovanov A.A. (9) all costs of divisions are divided primarily into two large groups: costs associated with the production of products, costs associated with its implementation.

Belobzhetsky I.A. (4) believes that, according to the degree of dependence on the volume of production, one should distinguish between conditional variables (which in their absolute size change depending on changes in the volume of production) and conditionally fixed costs (the absolute value of which does not change significantly with fluctuations in output volumes).

Mossokovsky V.B. (14) also believes that the costs in the main sectors of agricultural production, depending on its volume, should be divided into three groups: fixed, conditionally variable, variable. The amount of fixed costs does not depend on the volume of production and the number of animals, for example, depreciation of fixed assets, insurance payments, Maintenance, lighting, heating, maintenance summer camps.

The amount of conditional variable costs is determined by the number of animals and does not depend on the output, for example, the cost of bedding, medicines, water supply, wages accrued for servicing animals. These amounts may increase with the increase in output caused by the increase in the number of animal services, but this dependence is not always observed.

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 monetary current expenses enterprises directly related to the use in the production process of products (works, services) of raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its 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, expenses for wages 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

Product type	Number of products	% distribution	Cost price
			planned		actual
			total r.	per unit products, r.	all, r.	per unit products, r.
Milk, c	7106	90	9308859,4	1310,00	10587940	1490,01
Offspring, goal	179	10	1053284	5884,27	1176437,77	6572,28
Total	x	100	10362143,4	x	11764377,77	x

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 the construction organizational structure and filling it with a qualified management team. 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

Costs are any expenses incurred by a business for reporting period conditioned by 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).

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)

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.

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 cost of production for the whole economy is carried out on the basis of data on the planned target 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. Calculated this indicator 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 increase in costs per ruble of production 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 certain types of UMPi products, in turn, depend on the amount (mass) of material resources consumed per unit of production URi and average cost units of material resources Qi.

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 determined by the method 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 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.

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.

AT general view 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 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 intensity, 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 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 stationery costs, 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. In doing so, it should be borne in mind that different types reserves to increase production require different additional costs.

Stages of analysis of the cost of milk. Factor analysis of changes in the cost of milk. Analysis of the results from the sale of milk products

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