Factors affecting the cost of milk. Analysis of the influence of factors on the cost of milk production, ways and reserves of its reduction in LLC Agrofirma "Nikolaevskaya", Ufimsky district, Republic of Bashkortostan. Size and structure of marketable products

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

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At the present stage of production, technological, economic and social processes are interrelated. The same factor, being the cause of one phenomenon, often acts as a consequence of another. The identification of such cause-and-effect relationships, the degree of their mutual influence on the activities of agricultural enterprises serves as an analysis. With the help of analysis in animal husbandry, control over the implementation of the production plan, animal productivity, herd turnover is carried out, the reasons for savings and overspending of monetary and material costs for production are identified.

It is advisable to start the analysis of milk production by studying the dynamics of its production.

Table 10 - Dynamics of gross milk production

Name
number of cows
Milk production
Milk per cow
Implemented

Full cost

Table 11 - Influence of the number of cows and their productivity on the volume of milk production

The growth of gross milk production in 2011 compared to the level of 2010 amounted to 1466 centners. According to the table, it can be seen that the main factor influencing the increase in production is the productivity of cows. Therefore, the most important condition for increasing milk production is the productivity of animals.

Table 12 - Livestock density

According to Table 12, it can be seen that the density of the entire livestock either decreases or increases, and the number of cows remains unchanged every year. So in 2010-2011, the density of cattle remains unchanged, and in 2012 it increases by 2.5%. This is primarily due to the number of livestock at the enterprise, since the area of agricultural land remains unchanged.

In the process of analyzing herd reproduction, it is necessary to study the structure of the herd, establish the changes that have occurred in it and give them an economic assessment, that is, to show how appropriate changes in the structure of the herd are in terms of increasing production volume, rational use of labor and feed resources and maximizing profits.

So, let's consider the current structure of the herd in CJSC "PZ" "Krasnaya Baltika"

Table 13- Dynamics of livestock and herd structure (at the end of the year)

Table 2.4 shows that the number of animals is preserved. The proportion of young animals born in previous years and fattening cattle in the herd is increasing. Which is not a negative point, since this group is not the most productive.

Decreased in 2010 specific gravity fattening livestock - this is advisable for this farm, since meat production brings some losses.

A prerequisite for creating a homogeneous highly productive herd is proper organization rearing heifers selected for repair of breeding stock. In the structure of the herd of CJSC "PZ" "Krasnaya Baltika" replacement heifers occupy 7% in 2010.

The low proportion of young animals of the current year of birth indicates that the enterprise is losing offspring due to the lethargy of cows and the loss of offspring. The breed composition of cows, namely, the black-and-white breed on the farm is 100% and has a significant impact on the productivity of cows, because. insemination of cows is carried out by high-bred bulls.

An analysis of the reproduction of a herd cannot do without the reproduction indicators presented in Table 14.

Table 14 - Herd reproduction indicators

The farm has low rates of offspring per 100 cows. Only in 2012, the yield per 100 cows was 96.6. The positive point is the reduction in the percentage of litter loss. In 2012, it decreased and amounted to 10%.

The percentage of livestock disposal does not exceed the percentage of herd renewal. The percentage of livestock mortality is low, but the farm should strive to reduce it to a minimum.

So, in order to improve the performance of the herd reproduction in CJSC "PZ" "Krasnaya Baltika" to improve the breed composition, care for animals and conditions for their maintenance.

An important factor in increasing the productivity of animals is their balanced feeding, when the diet contains all the nutrients necessary for the animal's body. Due to the low quality of feed and the imbalance of diets, according to experts, up to 20-30% of livestock products are not received. Consequently, the establishment of a rational structure of rations is a reserve for the growth of animal productivity and a reduction in the cost of production.

The type and conditions of keeping animals, the organization of labor on livestock farms and complexes, mechanization have a great influence on the productivity of animals. production processes, production technology and so on. CJSC "PZ" "Krasnaya Baltika" carries out mechanical milking. As for the rest of the processes: there are automatic drinking bowls on the farm, which means that automatic drinking is carried out; manure is removed by a scraper manure remover, that is, it is also mechanized. But the distribution of feed is semi-mechanized: the silage is distributed by a feeder, and hay is brought into the passages, where the cattlemen roll it out and carry it to the feeders. So, speaking about the organization of work processes, we can say that they are almost completely mechanized, which plays an important role in the rational use of working time.

As for care, animals are regularly vaccinated against decteulosis, brucellosis and gadfly.

The productivity of animals is determined by the amount of production received from one head for the corresponding period, in this case in a year. Animal productivity is influenced by many factors. Let's consider their influence in more detail.

The first factor is the availability of feed and the usefulness of feeding. The level of productivity depends on the amount of feed used per head per day, month, year...

2.1. Factor analysis of changes in the cost of milk.

Initial data Table 2.1.1.

Index	according to plan	Actually	Deviations from the plan
Volume of milk production, t	3780	3974,4	+194,4
Sum fixed costs, thousand roubles.	39690	42921	+3231
Average annual number of cows, heads	1260	1242	-18
Index	according to plan	Actually	Deviations from the plan
Average annual milk yield per forage cow, kg	3000	3200	+200
The amount of fixed costs per head, rub.	31500	34560	+3060
Sum variable costs per 1 ton of milk, rub.	24300	26280	+1980
Cost of 1 ton, rub.	34800	37080	+2280

Let's calculate the influence of factors on the change in the cost of 1 ton of milk.

sum of constants

Cpl = cost per head, rub. sq. + sum of variables (1)

average annual milk yield costs for

per forage cow, kg sq. 1 ton of milk, rub. sq.

sum of constants

Wort 1 = cost per head, rub. sq. + sum of variables average annual milk yield costs for (2)

sum of constants

Wort 2 = cost per head, rub. f. + sum of variables average annual milk yield costs for (3)

per forage cow, kg f. 1 ton of milk, rub. sq.

sum of constants

Sfact = cost per head, rub. f. + sum of variables average annual milk yield costs for (4)

per forage cow, kg f. 1 ton of milk, rub. f.

where C is the cost of production.

Cpl \u003d 31500 + 24300 \u003d 34800 rubles.

Susl1 \u003d 31500 + 24300 \u003d 34143.7 rubles.

Susl2 \u003d 34560 + 24300 \u003d 35100 rubles.

Sfaq = 34560 + 26280 = 37080 rubles.

General change the cost of 1 ton of milk is:

Сtot \u003d Sf - Cpl \u003d 37080 - 34800 \u003d + 2280 rubles, (5)

including by changing

a) productivity of cows:

C \u003d Susl1 - Cpl \u003d 34143.7 - 34800 \u003d -656.3 rubles, (6)

b) the amount of fixed costs per head:

C \u003d Susl2 - Susl1 \u003d 35100 - 34143.7 \u003d + 956.3 rubles, (7)

c) the amount of specific variable costs:

C \u003d Cf - Susl2 \u003d 37080 - 35100 \u003d + 1980 rubles. (8)

Calculation of the influence of first-order factors on the change in the cost of milk

Table 2.1.2.

Cost of 1 ton, rub.				Deviation from the plan, rub.
Plan	Condition 1	Condition 2	Fact	General	including through
					Productivity	Fixed costs	Variable costs
34800	34143,7	35100	37080	+2280	-656,3	+956,3	+1980

Due to the increase in the productivity of cows, the cost of 1 ton of milk decreased by 656.3 rubles, this happened with a simultaneous increase in the amount of fixed costs by 956.3 rubles. and variable costs for 1980 rubles. the general influence of these factors led to an increase in the cost of 2280 rubles.

When calculating the cost of milk, it is also necessary to take into account its fat content.

Calculation of the cost of milk, taking into account its quality.

Table 2.1.3.

Cost of 1 ton of milk, rub.	Factor
Cost of 1 ton of milk, rub.	Productivity, kg	Fat content, %	Fixed costs per head, rub.	Variable costs per 1 ton, rub.
Plan = 31500/(3*3.5/3.4) + 24300 = 34500	3	3,50	31500	24300
Condition 1 = 31500 / (3.2 * 3.5 / 3.4) + 24300 = 33862.5	3,2	3,50	31500	24300
Condition 2 = 31500/(3.2*3.3/3.4) + 24300 = 34442.04	3,2	3,30	31500	24300
Conv. = 34560/(3.2*3.3/3.4) + 24300 = 35427.27	3,2	3,30	34560	24300
Fact = 34560/(3.2*3.3/3.4) + 26280 = 37407.27	3,2	3,30	34560	26280

The cost price is the basis for determining product prices. Its decrease leads to an increase in the amount of profit and the level of profitability.
Based on the above, the main goal term paper is the development of methods for calculating and analyzing the cost of milk and dairy products. Learn to identify ways to reduce them.

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

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

In 2011 the cost marketable products amounted to 442,566 thousand rubles, which is more than in 2009 by 41.54%, and in comparison with 2010 by 14.29%.

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

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

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

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

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

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

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

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

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

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

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

Table 5

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

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

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

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

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

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

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

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

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

Table 6

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

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

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

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

Table 7

Composition and structure of the cost of milk

Expenditures	The amount of expenses for 1 goal. animal, r.		Cost structure, %		The cost of 1 c., R.
Expenditures		Deviation (+;-)		Deviation (+;-)		Deviation (+;-)
1. Remuneration of labor with deductions to the social. Needs


4. Oil products
5. Electricity
6. Other direct costs

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

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

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

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

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

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

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

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

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

Table 8

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

Types of products, indicators	Analyzed period	Annual rate of change, %
Types of products, indicators			2011 to 2009

1. Revenue, tr.

3. Profit (+), loss (-), tr.
4. Profitability,%
Milk products
1. Revenue, tr.
2. Total cost, tr.
3. Profit (+); loss (-), tr.
4. Profitability,%

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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 methods management. 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 enterprises 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.

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, work force, 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 production staff and others cash expenses. 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 implementing this strategic goal in all cases are limited by the costs of production and the 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. 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 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. In the same way, the average constants and variable costs. 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- most total score, which reflects the total amount of expenses of the enterprise for its production activities in terms 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 goods 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 areas of work of teams of enterprises to reduce costs: increasing labor productivity, introducing advanced equipment and technology, best use equipment, cheaper procurement and better use of objects of labor, reduction of administrative and management and other overhead costs, reduction of marriage and the elimination of 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; design changes and specifications 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) A H,

where E - savings in direct current costs

C C - straight current expenses per unit of production before the implementation of the event

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 conditionally 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 reporting period. The total savings on depreciation allowances are calculated using the formula

E A= (A ABOUTK / D ABOUT- A 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 natural resources . This takes into account: changes in the composition and quality of raw materials; changes in field productivity, volumes 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 outdated 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 reducing 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 range, 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 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 on performance individual enterprises, and from the organization of production in the industry as a whole.

A systematic reduction in the cost of production gives the state additional funds how to further develop social production and to improve the material well-being of the workers. 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 costs the enterprise certain types products. 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 expenses” mainly takes into account the costs of selling finished products(costs for packaging, product packaging, etc.) and costs for 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 compiled on the basis of data accounting and shows the actual cost of the product, making it possible to check the implementation of the plan for 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 calculation methods, the easier it is to identify through analysis the reserves to reduce the cost of production. On industrial enterprises three main methods of costing and accounting for production costs are used: order-by-order, by-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, 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 other equal conditions lower cost per item.

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 rational 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; economical use of material and labor resources and other conditions and factors characterizing 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"Hhh."

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"

Indicators

Total land area
Arable area
pastures
hayfields

Ponds and reservoirs

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

Indicators			2004 in % to 2003
1. Gross output in comparable prices, thousand rubles
2. Marketable products in sales prices, thousand rubles.
3. Basic production assets, total, thousand rubles including s-x. destination
4. Agricultural area. land, ha including arable land, ha
5. Large livestock cattle, total, goal including cows, head
6. Average annual number of employees, pers.

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 specializations.

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 q/ha compared to 2001, the yield of perennial grasses for green mass increased by 25 q/ha, and hay decreased by 8.8 q/ha. 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"

Indicators
1. Productivity, c / ha: cereals on average annual herbs per s/mass perennial herbs per s/mass
2. Livestock productivity: average annual milk yield, kg average daily gain, g
3. Labor costs per 1 q, h-hour cereals annual herbs per s/mass perennial herbs per s/mass live weight gain
4. Cost of 1 c, rub. grain perennial herbs per s/mass annual herbs per s/mass live weight gain
5. Profitability (unprofitability),% crop production animal husbandry general business Capital productivity, rub.

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, it can be said 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 profit from the sale of products Agriculture

Indicators
	in % of the total	in % of the total
Production costs, total, thousand rubles including in crop production in animal husbandry of which: milk live weight gain
Labor costs, total, man-hour including in crop production in animal husbandry of which: milk live weight gain
Feed consumption, total, c.a.u. including milk live weight gain
Received profit (loss), total, thousand rubles including in crop production in animal husbandry of which: milk live weight gain

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 particular product.

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

Indicators

Cost of 1 centner of milk, rub.
Rates of growth, % basic
Theoretical cost levels, rub. in a straight line T = 90.71+44.28t

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 striking industry 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

Expenditures	Cost structure in % of the total	Costs per 1 q, rub.	Cost difference, rub.	Cost difference in % to 2003	Coefficient of change cost reduction

Wage

Works and services
The cost of maintaining the main. funds
Other direct costs
Overheads
Other costs

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 conditions 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. Feed cost savings can be achieved by getting your own feed High Quality and reducing the cost of one feed unit by increasing the yield of fodder crops and mechanizing fodder 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

Types of crops
	productivity	cost, rub.	productivity	cost, rub.
		c.ed.			c.ed.
Cereals
Perennial herbs for: green mass
Green mass of annual herbs
Hay is natural. hayfields.

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

Sold in physics- chesky weight, c	Milk sold, c	Average selling price of 1c, rub.
			bad

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Introduction

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 The concept and characteristics of costs and production costs

Expenses are any expenses of the enterprise for the reporting period, due to the acquisition and use of various resources in the process of financial and economic activities and expressed in monetary terms. The purpose of the analysis of costs and prime 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 system management accounting.

Rice. 2 - Cost classification for management accounting purposes

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

Rice. 3 - Classification signs of production costs

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

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

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

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

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

· From operational formation (actual, planned);

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

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

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

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

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

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

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

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

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

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

1.2 Methodology for conducting cost and cost analysis of livestock production

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

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

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

Analysis of the total cost of production

A general assessment of the fulfillment of the plan in terms of the 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 staff) remain unchanged in short term(provided that the former production capacity of the enterprise is maintained).

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

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

a - the absolute amount of fixed costs;

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

x - volume of production (services).

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

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

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

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

Analysis of costs per ruble of manufactured products

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

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

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

Rice. 7 - Structural-logical model factor analysis 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 remuneration compared to the rate of growth of its productivity are also the result of inflation.

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

-different levels of animal productivity;

-lower level of mechanization of production processes;

-Labour Organization;

-degree of concentration and specialization of production;

-production technology;

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

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

Analysis of direct material and labor costs

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

Specific material costs for 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

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

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

A large share in the cost of livestock products is occupied by the cost of feeding. The amount of costs under this item depends primarily on the efficiency of feed use and its cost, the impact of which can be 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). The analysis should take into account the influence of weather and working conditions, which change the amount of work, that is, recalculate the planned costs for the actual amount of work. Comparison of the received amount of costs with the planned one will show the impact on its value of the volume of work performed, and with the actual one - the level of costs per unit of work.

Zpl \u003d VPpl * UZpl,

Zusl \u003d VPf * UZpl,

Zf \u003d VPf * UZf,

Ztot \u003d Zf - Zpl,

ЗVP \u003d Zusl - Zpl,

Zuz \u003d Zf - Zusl.

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

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

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

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

1.3 Methodology for calculating reserves to reduce the cost of production

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

· Increasing the volume of production;

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

IN general view 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 cost of 1 ton of products;

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

ZF - actual production costs;

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

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

VVPF - the actual volume of production;

Р?VVP - a reserve for increasing production.

Reserves for cost reduction are identified for each item of expenditure through specific organizational and technical measures (introduction of new, more advanced equipment and production technology, improvement of labor organization, etc.), which will help save wages, reduce material 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 average hourly wages (OT) and the planned production volume

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

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

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

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

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

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

Cpl - planned prices for materials.

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

Р?OPS = ?(Р?OPSi * HAi)

Reserves for saving overhead costs are identified on the basis of their factor analysis for each cost item due to a reasonable reduction in the administrative apparatus, economical use of funds for business trips, postal, telegraph and 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.

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

2. General characteristics of the enterprise

1 Analysis of natural and economic conditions of production

Agricultural production cooperative, abbreviated SEC "Mikhali", organized on the shares of the main and associated members of the shareholders and operating on the basis, developed and approved by general meeting shareholder members.

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

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

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

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

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

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

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

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

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

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

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

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

2.2 Analysis of economic activity by key indicators

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

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

Table 1 - Key economic performance indicators

Indicators Years 2010 to 2008, +;- Average for the enterprises of the region 2010 2008 2009 2010 Gross output, thousand rubles revenue51105695635624.419142Profit(+), loss (-) from the sale of thousand rubles-196-37244595 Agricultural area land, hectares 930930930953 including Arable land 930930930777 Average annual cost of production fixed assets, thousand rubles 104451045410091.5-3.426947 incl. core business83568363.28073.2-3.421557 Average annual cost working capital, thousand rubles 3381.53231386614.314405 Average annual number of employees, people 545148-11.138 employed in agricultural production535044-1734Cattle, total, heads 232212195-15.9191 incl. Cows1091101100.988Productive livestock, total, cond. head.174.19168.15154.21-11.5178

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

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

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

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

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

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

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

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

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

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

In general, the enterprise is small in size.

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

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

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

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

Specialization coefficient is used to determine the level of specialization

Where Кс - coefficient of specialization;

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

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

Table 3 - Composition and structure of fixed assets

Types of fixed assets 2008 2009 2010 Average for the enterprises of the region ,6Production and household inventory 0.220.360.540.320.17 Working livestock 0.190.140.1-0.090.02 Productive livestock 14.6915.7719.14.418.45 Other types of fixed assets 1.2

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

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

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

Successful solution of production, economic and social problems in to a large extent is determined by the security of the enterprise with labor resources.

milk cost analysis

Table 4 - Dynamics of the number of labor resources

Category of employees Years 2010 to 2008 (+), (-) Average for 2008 - 2010 2008 2009 2010 people to the total, % Total for the enterprise 545148-651100 incl. workers employed in the village - x. production 535044-94996.1 of which: permanent workers 403834-63772.5 incl. tractor drivers - machinists 12128-41121.6 machine milking operators 998-1917.6 cattle herders 8991917.6 Seasonal and temporary workers 332-135.2 9

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

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

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

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

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

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

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

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

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

Table 5 - Financial results of the enterprise for 2010

Name of products Quantity of products sold Total revenue, thousand rubles Total cost of sales, thousand rubles Financial result from sales, thousand rubles Profitability (+), unprofitability (-),% from the sale of crop products1431212218.18 Livestock products own production sold in processed form4186-45-52.32Milk21853303289241114.21Cattle1497281506-778-51.66Other livestock products3531412.9Total from sales of livestock products41074515-408-9.04Total for the enterprise42 504636-3868.3

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

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

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

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

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

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

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

Table 6 - Financial results of the enterprise

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Table 7- Absolute indicators financial stability of the enterprise

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

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

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

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

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

-Specialization and concentration of production;

-Breed of livestock and poultry;

-herd reproduction;

-Provision of animals with feed, their quality;

-Conditions of keeping, productivity of animals and poultry;

-The level of mechanization of labor-intensive work;

-Applied technology, organization and remuneration.

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

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

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

We turn to factorial analysis of the cost of eggs.

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

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

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

Types of productsCosts per 1 head, rub. Productivity, q, pcs. Cost of 1 q of production, rub. costs and fact. productivityTotal incl. due to changes in the level of productivity of costs per head Milk 4287.8

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

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

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

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

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

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

Cost itemsCosts per head, rub. Costs per quintal of production, rub. ,1127.649.150.8 Feed66538571.11918.1264.1737.110925.529.8 Electricity1539.31697157.761.173.912.85.95.9 Maintenance costs of fixed assets1226.21208-18.248.752, 63.94.74.2 Oil products23222329.77.792.2101.49 ,28.98.1Other costs1539.3345.1-1194.261.115-46.15.91.2Total costs2609028762.12672.11035.731252.16216.43100100Analysis of the article "Salary", RUB 12810.214611.11 800.9508, 5636.1127.6 labor costs, man-hours Thus, we get that, thanks to the use of more effective feed at CJSC "Poultry Farm Buyskaya", there is a decrease in their consumption. As a result, this led to a reduction in feed costs in general, which is a positive development. And the decrease in the number of employees and inflation led to a decrease in labor costs and an increase in the payment of 1 person-hour.

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

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

Table 10 - Calculation of reserves for increasing egg production

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

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

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

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

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

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

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

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

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

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

4 Measures to reduce the cost of eggs

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

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

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

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

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

.saving material and production resources per unit of output.

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

Conclusion

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

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

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

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

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

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

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

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

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

Reduced:

.average annual number of employees per 2 people;

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

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

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

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

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

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

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

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

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

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

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

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

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

List of sources used

1.Analysis of costs in the production of eggs in the poultry farms of the Kostroma region / Yu. A. Mirzoyants, M. B. Ivanov // Scientific and information support innovative development APC in accordance with the tasks State program development of agriculture and regulation of markets for agricultural products, raw materials and food for 2008 - 2012 ("INFORMAGRO-2008"): materials 4 of the International scientific and practical. conf. - M.: FGNU "Rosinformagrotech", 2009. - C.380-388.;

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

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

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

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

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Indicators

Physical weight, c

Test weight, c

Offset weight to physical weight

Quality factor

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