Milk cost analysis

Production cost- monetary value the cost of production minus the part that goes to the formation of profit (net income) The cost price includes the costs of past materialized labor or spent means of production and the necessary part of the costs of living labor (labor for oneself or labor costs).

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

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

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

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

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

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

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

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

Table 2.1.1

The structure of the cost of 1 cn. milk

Expenditures
Total thousand rubles			Total thousand rubles			Total thousand rubles
Salary with deductions for social needs
feed cost
Depreciation of fixed assets
Repair of fixed assets
Electricity
Total cost

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

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

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

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

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

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

Table 2.1.2.

Costs per 1 head of productive livestock, rub.

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

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

Table 2.1.3.

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

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

Table 2.1.4.

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

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

federal state educational institution secondary vocational education

"Kucherovsky Agricultural College"

COURSE WORK

in the discipline "Analysis of financial and economic activities"

Topic: "Analysis of the cost of milk and the determination of reserves for its reduction"

Work completed

Antol Anna Ivanovna

Work checked

Vanina T.V.

X. Kucherov-2009

Plan

Introduction

Organizational - legal framework and brief natural and economic characteristics of the enterprise

1 Name and location of the enterprise (organization), district, region, organizational - legal form, availability and remoteness of partners for the production and sale of products, centers for logistics and agrotechnical service, organizational and production structure of the enterprise

2 Specialization of the enterprise, its main and additional industries

3 Production and economic indicators

Analysis of the cost of milk and determination of reserves for its reduction

1 Milk cost analysis

2 Analysis of the composition and structure of the cost of milk

3 Analysis of the influence of individual factors on the cost of 1tsn of milk

4 Analysis of financial results and level of profitability of milk production

5 Analysis of the results from the sale of milk

Conclusions and offers

Introduction

Animal husbandry is the most important industry Agriculture accounting for more than half of its gross output. Meat, milk, eggs are the main food of the population and are the main sources of essential protein. Without them, it is impossible to provide a high level of nutrition.

The mutual connection of dairy cattle breeding with the crop-growing branches of agriculture is also of great importance: dairy cattle-breeding supplies the crop-growing branches with valuable organic fertilizers; crop production provides dairy cattle with feed - hay, feed grain, root crops, raw materials for making haylage, silage.

In the production of milk, green fodder is most fully and effectively used by dairy cattle. Therefore, in all countries of the world, intensive field farming is associated with the development of dairy cattle breeding.

Cattle breeding in the country's animal husbandry occupies a leading place. It supplies the population with valuable foodstuffs - valuable milk, beef, veal. Larger than other animal species cattle has the highest milk production. From a cow proper cultivation and content receive 8-12 thousand kilograms of milk or more per year. Cattle have the ability to use cheaper feed, in their diet coarse and succulent feed, the production of which in a number of areas is cheaper than the production of grain, which is the basis of the diet in pig breeding, poultry farming, etc.

Dairy cattle breeding is developed mainly in all regions of the country. The proportion of cows in a herd in dairy farms should be 60 - 65%. In different natural and economic zones of the country, the development of dairy cattle breeding has its own characteristics. Significant areas of natural fodder land, superior in yield to grasses, favor the development of dairy cattle breeding, as well as the creation of cultivated highly productive pastures and the harvesting of green fodder. And this allows an increase in milk production.

Milk is one of the main food products. It contains all the nutritional and biochemical active substances necessary for the human body. Assessing it as an indispensable food product, I.P. Pavlov wrote: "Milk is an amazing food prepared by nature itself." Natural milk contains 25 fatty acids, 20 different amino acids, 26 vitamins, more than 30 macro- and microelements, as well as many other nutrients and biologically active substances. Therefore, milk is the basis of children's, dietary and medical nutrition.

In the economy of dairy cattle breeding, the growth of average annual milk yields is of paramount importance. Increasing gross milk yields from the same herd is an important factor in improving cost recovery by reducing the proportion of maintenance feed and labor costs per unit of production.

An important factor influencing the final results of dairy farms is the quality of the animals. To complete the herd, animals with a high genetic potential suitable for industrial technology are needed.

The efficiency of dairy cattle breeding depends on the selling prices of products, the quality and grade of products.

1. Organizational and legal framework and a brief natural and economic characteristics of the enterprise (organization)

.1 Name and location of the enterprise (organization), district, region, organizational and legal form, presence and remoteness of partners in the production and sale of products, the value of partners in the production and sale of products, centers of logistics and agro-service, organizational and production structure of the enterprise

Society with limited liability Plotavskoye, Prokhorovsky district, Belgorod region.

The land use of the economy is represented by one land massif with a total area of ​​5214.0 hectares, 6.4 km from north to south and 7.5 km from west to east.

The administrative and economic center is located in the village. Raft.

The point of delivery of economic products and receipt of goods is the Prokhorovsky elevator, which is located 3 km from the farm.

The central estate of the farm is connected with the regional center of the village of Prokhorovka, points for the delivery of agricultural products and the receipt of goods by paved roads. The settlements of the village of Krasnaya Yaruga and the village of Tomarovka are interconnected by dirt roads and a central asphalt road.

The land fund of the economy is characterized by high development - agricultural land occupies 94%, arable land 84%. total area economy.

Natural and climatic factors that determine the conditions for the growth and development of agricultural crops are characterized by a fairly long frost-free period, a sufficient amount of precipitation and heat.

Thus, the duration of periods with temperatures above +5C is 190 days, above +10 C -154 days, the duration of snow cover is 109 days, complete thawing of soils approximately occurs on April 13, soil ripeness on April 17.

The average annual precipitation is 537mm, the total precipitation for the period with a temperature of +10 C is 302mm, the total temperature for this period is 2513 degrees.

The hydrothermal coefficient is 1.22. Moisture supply of crops is satisfactory.

The land use of the economy is located in the Seversky Donets river basin. The relief of land use is dissected by a hydrographic network, which is represented by a river, streams, gullies and ravines. The coefficient of dissection of the territory is 0.5 km per sq. km.

The provision of arable land is 0.63%; a complete system of protective forest plantations has not been created.

The soil cover of the economy is quite diverse. The predominant chernozem soils are typical and leached. On the farm, the climatic conditions are favorable for growing rastonated crops. On average, over the past three years, grain yields amounted to 40.5 qn/ha, sugar beet 431.7 qn/ha, milk yield per feed cow 3412 kg.

LLC "Plotavskoye" has small processing workshops - a carpenter, a sawmill, a feed mill, one repair shop, a canteen, one car fleet and one tractor team.

The farm is equipped with agricultural machinery, but not all opportunities are used for their intended purpose, so the farm is looking for new forms of organizing and stimulating labor that will increase employee interest in the final results, increase production efficiency and product quality.

Enterprise size.

On present stage the need is to establish rational and optimal sizes of agricultural enterprises, in which all means of production would be used with the greatest efficiency: land, machinery, labor resources.

The size of any enterprise should be determined by the optimal size of production, the conditions for the transportation of raw materials and finished products and a number of other factors related to the location of the enterprise.

When establishing the optimal size of the enterprise, first of all, it is necessary to correctly select all the indicators that determine it. The main indicators characterizing the size of the enterprise are the volume of gross and marketable output, the area of ​​agricultural land. Additional indicators are the cost of fixed production assets, the average write-off number of employees and others.

Consider the indicators characterizing the size of the limited liability company "Plotavske".

economic financial cost analysis

Table 1

Enterprise Size

Indicators Years Deviations (+, -) 200720081234 Farm size: Agricultural land area, ha 25752575 - including arable land: 23062306 - Average annual cost of fixed assets for production purposes, thousand rubles 3052333050+2527 Current assets consumed (material costs) thousand rubles 49Average annual number of employees employed in agriculture, persons 139117-22 Cost of gross output, thousand rubles 3302046256+13236 Cash proceeds from sales, thousand rubles 2706739249+12182 Grain, price 4440037635-6765 +8775 Milk, c. 1188514140+2255Increment of cattle, c.518747+229

Conclusion: Analyzing table 1 "The size of the enterprise", it should be noted that in the economy the cost of gross output increased by 13236 thousand rubles compared to 2007, the cash proceeds from sales increased by 45%, which amounted to 12182 thousand rubles. This is due to an increase in production and sales of the main types of agricultural products. Part of the cash proceeds was directed to the purchase of agricultural machinery and equipment, which contributed to the growth of the average annual cost of fixed assets for production purposes by 2527 thousand rubles. The area of ​​agricultural land is unchanged. There is a decrease in the number of people on the farm by 22 people, this is due to hired seasonal workers, i.e. in the reporting year, the farm did not need additional labor force, this affected the energy-saving improved fixed assets acquired.

In general, we can say about the economy that it is of medium size, financially stable and has its own funds.

1.2 Specialization of the enterprise, its main and additional industries

Specialization is a form of social division of labor at various stages production process, it determines the production direction of the economy. The specialization of agriculture is of great economic importance: firstly, it creates a concentration of material and financial resources in the production of competitive products; Secondly, it creates favorable conditions for scientific and technological progress, the transfer of the industry to the industrial path of development; thirdly, it allows to improve the forms of labor organization; fourthly, it helps to increase the economic efficiency of production.

The deepening of specialization can be carried out by: reducing the number of commodity industries, increasing the volume of production of the main (main) industry on the basis of intensification.

The main goal of specialization is to increase labor productivity and economic efficiency of production, increase production volumes.

The main economic indicators of specialization is the structure of commercial products, since its composition expresses economic connection any agricultural enterprise with the national economy of the country.

table 2

Size and structure of marketable products

Type of products, industry Base year, 2007 Reporting year, 2008Revenue, thousand rubles Structure, %Ranked seriesRevenue, thousand rubles Barley 809029.911042626.62 Other grains and legumes58 0.2 9,545 1.4 7 Sugar beet791629.32756319.33Other crop production2781.08310.110Crop production own production sold in processed form7802.9516834.36Total crop production1772565.5х2411161.5хLivestock: Cattle and poultry in live weight - total:22468.3х31768.0х including cattle22358.2431768.05Horses 110.110--хMilk about whole654524.231152229.41Other livestock products30.0412 --хLivestock products of own production, sold in processed form140.05111140.39Total livestock products880832.5х1481237.7хOther products, works and services5342.073260.88Total27067100%х39249100%хCoefficient of specializationх0.25хх0. 23

To calculate the coefficient of specialization, the formula is applied:

Ks = 100

U (2H - 1),

where Y - specific gravity,%

H is the number of the ranked row,

For example, in 2006

Ks \u003d 100: 2.9 x (2 x 5-1) + 2.9 x (2 x6 - 1) + 2 x (2 x7 - 1) + 1 x (2 x8 - 1) + 0.2 x ( 2 x9 -1) + 0.1 x (2 x 10 -1) + 0.05 x (2 x 11 - 1) + 0.04 x (2 x12 -1).

29,9 +87,9+121+57,4+26,1+31,9+26+15+3,4+1,9+1,05+0,92= 402,47

Kc \u003d 100: 402.47 \u003d 0.25 - coefficient. specializations.

Similarly, the calculation for 2007 is made using the same formula.

Кс = 0.2 - 0.4 - average specialization.

1.3 Production and economic indicators

Increasing the efficiency of agricultural production in the context of its consistent intensification is impossible without an objective economic evaluation various phenomena taking place in agriculture.

Economic indicators characterize the final results of the production and financial activities of agricultural enterprises and the efficiency of social production.

The main ones include: the volume and value of gross and marketable agricultural output, labor productivity, the average annual earnings of an employee engaged in agricultural production, the cost of crop and livestock products, the amount of profit, the level of profitability of production.

Gross output is the entire volume of output produced on the farm for a year or other period in value terms. Marketable products are part of the main products that were sold on the farm. Labor productivity is understood as the ability of a particular labor to produce a certain amount of output per unit of working time. The monetary expression of the costs of the economy itself, associated with the production of products, is commonly called the cost of production. Profit is the difference between the cash proceeds from the sale of products and its cost.

Profitability in the broad sense of the word refers to the break-even operation of an enterprise, in which the proceeds from the sale of products not only reimburse the costs of its production, but also ensure profit. Based on one criterion of the economic efficiency of agricultural production, such an assessment cannot be made. Specific indicators are needed that reflect the influence of various factors on the production process. Only a system of indicators allows complex analysis and draw reliable conclusions about the main directions of increasing the economic efficiency of agricultural production.

To assess the economic efficiency of agricultural production, both natural and cost indicators are used.

Table 3 Production and economic indicators of the enterprise

No. p / p Name of indicator20072008 Deviation (+;-) 12345 1Productivity of the main agricultural crops, c. from 1 ha. Cereals and legumes Sugar beet 45.8 470.8 34.3 454.7 -11.5 -16.1 2 Farm animal productivity: - average annual milk yield per cow, kg. - average daily growth of young cattle, gr. - received calves per 100 cows, head. 3301 0.875 128.6 3928 1.2 120.3 +627 +0.325 -8.33 Level of production a) per 100 ha of agricultural land: -milk, c. - growth of cattle in live weight, c. -gross production, thousand rubles. - commercial products, c. b) per 100 ha. arable lands, q: -grain -sugar beet -increase of cattle 461.6 20.1 1282.3 27067 1947 3879 22.5 549.1 29.0 1796.3 39249 1632 4259.5 32.4 +87.5 +8 .9 +514 +12182 -315 +380.5 +9.94 Productivity and wages, rubles: a) Gross agricultural output per 1 average worker. b) wages of 1 employee per year 224625 42231 370048 59824 +145423 +175935 agricultural products, rub. Sugar beet grains Milk Increase in cattle 101.31 74.87 448.72 7276.06 155.51 117.39 517.61 7061.58 +54.2 +42.52 +68.89 -214.486 Profit and profitability of production Total profit , thousand roubles. a) per 100 hectares of agricultural land b) per 1 worker 317.4 58.8 345.9 76.1 +28.5 +17.37 Level of profitability for the whole farm, % In crop production In animal husbandry41.8 54.1 17.931.1 42.3 28.7-10.7 -11.8 +10.8

Conclusion: analyzing the main indicators of production and economic activity farms for 2007 - 2008, we conclude that the level of production indicators, such as the yield of major agricultural crops, decreased by 11.5 centners per hectare or 25% for grains and legumes, by 16.1 centners per hectare or 3% for sugar beet, 5%. The productivity of farm animals has also changed: the average annual milk yield per cow increased by 627 kg, the average daily gain of young cattle by 37.1%, the number of calves per 100 cows was 6.5% less. In the economy, there is an increase in the cost of gross and marketable products, this is due to an increase in selling prices for products. Increased labor productivity in 2008. Compared to the base year 2006, gross output per one average annual worker per year amounted to 145,423 rubles, which is 64.7 better; the financial situation of the farm workers has improved;

The cost of crop production increased due to the increase in prices for materials, mineral fertilizers, plant protection products. In animal husbandry, the cost of milk also increased by 68.89 rubles. by 1 quintal, although the cost of 1 quintal of cattle growth decreased by 3%. In general, Plotavskoye LLC received 9% more profit per 100 hectares of agricultural land. The farm worked efficiently in 2007-2008, although the level of profitability in 2008 for the whole farm was 31.1%, which is 25.6% lower than in 2007.

2. Analysis of the cost of milk and determination of reserves for its reduction

.1 Milk cost analysis

Livestock products occupy a large share in the total costs of agricultural enterprises. The analysis can be carried out in the following order. It begins with a consideration of the cost by type of product, then determines the impact of changes in the level of cost for all products of the industry compared to the plan, the average level for previous years. Next, the impact on the cost of 1cn of production of two factors is revealed: the cost of maintaining 1 head of livestock and productivity.

The cost price is the monetary expression of the costs of producing and selling a unit of output.

The cost of production is calculated on the basis of production and economic calculations, including determining the amount of costs necessary for the production of the planned product object with the most efficient and rational use of available agricultural land, material and labor production resources, ensuring normal working conditions, observing farming and livestock systems and protection conditions environment.

Consider changes in the cost of 1tsn of milk for 2007 - 2008

Table 2.1

Analysis of changes in the cost of 1 centner of milk

Product typeCost, rub. Deviations (+,-) from Actual cost in % to 2006 2008 according to plan actually 2007 plan 2007 according to plan 12345=(4-2)6=(4-3)7=(4:2)х1008=(4: 3) x100 Milk448.72531.20517.61+68.89-13.59115.497.4

Conclusion: Analyzing the table "Analysis of changes in the cost of 1 quintal of milk" we can conclude that compared to the reporting year 2008 with the base year 2007, the cost of 1 quintal of milk increased by 68.89 rubles. This suggests that prices for material resources of feed, fuel, wages and others have increased. Although, in comparison with the plan, the actual cost is lower by 13.59 rubles, that is, in general, it is possible to characterize the change in the cost over two years is not significant by 15.4%.

Having the relevant data, it is possible to determine the impact of changes in the cost of gross output.

Table 2.2

Analysis of changes in the cost of gross output

No. p/n Indicators Milk 1231. Gross output, q a) according to the plan b) actual c) in the base year 2007 13200 14140 11885 2. Cost of 1c production, rub. a) according to the plan b) actual c) in the base year 2007 531.20 517.61 448.72 3. Cost of gross output, thousand rubles. a) according to the plan b) actual c) in the base year 2007 7011.8 7319.0 5333.04. in thousand rubles in % b) in comparison with the plan: in thousand rubles. in % +1986 +137.2 +307.2 +104.4

Conclusion: Analyzing changes in the cost of gross output, it can be seen that there was an increase in cost due to an increase in gross output. In comparison with the base year 2007, gross output increased by 2255 tsn compared to the plan by 940 tsn. This affected the change in cost.

Actual changes in comparison with the base year 2007 by 1986 thousand rubles. or by 37.2%, and in comparison with the plan by 307.2 thousand rubles. or 4.4%.

2.2 Analysis of the composition and structure of the cost of milk

In the course of the analysis of the cost of milk, the impact on its level of changes in the cost of maintaining 1 head and productivity is determined, and it is established due to which cost items this happened. The methodology of such an analysis can be varied, depending on the task.

If it is necessary to find out the deviation of actual costs from planned ones, then the reporting and planned indicators are compared by items. To determine which items have changed the cost of production of the reporting year compared to the base year, compare the relevant indicators.

The analysis methodology will be considered in this table.

Table 2.3

Analysis of the composition and structure of costs per 1 centner (conditional milk) in 2008

Cost items Total costs, thousand rubles Costs per head, thousand rubles Costs per 1 centner, rubles Cost structure, % Deviations (+,-) according to the plan Actually According to the plan Actually According to the plan Actually According to the plan Actually with contributions for social needs150816494.184.54114.20116.6321.522.5+2.43+1.0 1638.707.67.5-1.46-0.1 Maintenance of fixed assets147714594.104.10111.91103.1921.119.9-8.72-1.2 .4 Organization of production and management100920.280.257.586.491.41.3-1.09-0.1

Conclusion: characterizing the table "Analysis of the composition and structure of costs for 1tsn (conditional milk)" we can conclude that the costs of everything are increased in comparison with the plan, but exactly 306 thousand rubles higher. Including in terms of cost items, the largest share is feed - 47.3%, wages - 22.5%. maintenance of fixed assets 19.9%. This suggests that considerable costs are incurred for the preparation of fodder. Costs per head are higher by 0.85 thousand rubles compared to the planned ones, and 1 quintal of milk is lower than planned by 13.59 rubles, which is due to the increase in the productivity of cows.

Costs for items increased from the planned ones, labor costs increased significantly by 141 thousand rubles, feed by 145 thousand rubles, other costs by 29 thousand rubles. This suggests that the farm has increased wages for livestock workers; feed costs increased due to the increase in the cost of a feed unit, and other organizations were also involved in the preparation of feed.

2.3 Analysis of the influence of individual factors on the cost of 1 quintal of milk

Determination of the general indicators of the implementation of the plan for costs in animal husbandry and find a decrease (increase) in the cost against the plan. Then analyze the implementation of the plan at cost certain types products and determine the impact production factors at cost.

The implementation of the plan for the cost of livestock products depends on two production factors: the cost of servicing 1 head of livestock and the productivity of animals.

Deepening the analysis, it is necessary to find out the reasons for deviations in costs for those items for which accounting is kept in kind and in monetary terms.

We will consider the methodology of such an analysis in these tables.

Table 2.4

Analysis of the influence of individual factors on the cost of 1tsn of milk

Product type Costs per 1 head, thousand rubles. Productivity of 1 head, cent. Cost of 1 centner of production. RUBDeviations (+,-) at cost, RUB According to planActualAccording to planActualAccording to planActualAt planned costs and actual productivityTotal Including due toCosts per 1 headproductivity 12= (6x4)3= (7x5)45678= (2:5)9= (7-6)10= (7-8)11= (8-6)Milk 19,4820,3336,6739,28531,20517,61495,90-13,5921,71-35,3 Conclusion: this table determines the influence of factors on

Continuation of the output. cost of 1 quintal of milk. From the table "Analysis of the influence of individual factors on the cost of 1 centner of milk" it can be seen that the actual cost is lower than the planned cost by 13.59 rubles. This suggests that the farm received gross output higher by 2.61 qn per 1 head than planned. Therefore, the actual costs per head are higher by 21.71 rubles. at planned costs and actual productivity.

Table 2.5

Analysis of changes in labor costs with deductions per head of livestock

Indicators Meas. Reporting year 2008 Deviations from the plan (+,-) according to the plan, actually 12345 Labor costs with deductions thousand rubles 17351814+79 calculation per head due to changes - labor costs - payment 1 person/hour RUB RUB 4819.4 31.54 5038.9 31.27 +219.5 -0.27

Conclusion: Analyzing changes in labor costs with deductions per head, it should be noted that the deviations in comparison with the plan are small, but labor costs per head were affected by labor costs. they actually amounted to 5,038.9 rubles per head in 2008, and according to the plan, 4,819.4 rubles. The difference was 219.5 rubles. or 4.6%.

2.4 Analysis of financial results and the level of profitability of milk production

Financial results of sales - profit (loss) depends on four factors: the volume of products sold; the average realized price of 1 qn of products; cost level; structure of products sold. The higher the price and the lower the cost of a unit of production, the more the farm will have a profit.

Profitability, profitability of the enterprise - one of the most important economic indicators - means that the proceeds from the sale not only cover the costs of production, but also form a surplus, profit.

Profitability is determined by the percentage of profit to full cost sold products.

To calculate the level of profitability from milk production, it is determined: the proceeds from sales are divided by the total cost of sales and multiplied by 100.

Ur \u003d P: S / s x 100,

this indicator is expressed as a percentage.

Let's analyze the sold milk products for 2007 - 2008 in the next section.

2.5 Analysis of the results from the sale of milk

The volume of products sold is the sum of the value of products shipped to buyers, the property rights to which, in accordance with the contract, passed to them.

In the analysis, it is necessary to determine the share of profit from the sale of products. Receipt analysis Money from the sale of milk, it is desirable to carry out monthly and more often as documents are received from procurement organizations. At the same time, it is necessary to determine the average selling price and, on the basis of this, control the quality of the products sold.

Table 2.7

Analysis of the results from the sale of milk products

Type of productsProceeds from sales, thousand rubles Cost of goods sold, thousand rubles Profit + (loss) -, thousand rubles Profitability rate (%)12345678= (6:4)x1009= (7:5)x100Milk 65451152248867107+1659+44153462

Conclusion: milk production on the farm is efficient, since the level of profitability in 2008 was 62%. Compared to last year, the efficiency of milk production has increased, as this indicator has increased by 28%. The main reason for increasing the efficiency of milk production is the increase in the average selling price of milk. Due to which the economy received 4977 thousand rubles of revenue more in the reporting year compared to the previous one. And from this it follows that the profit from the sale of milk increased by 2756 thousand rubles, despite the fact that the total cost increased by 2221 thousand rubles. Thus, the efficiency of milk production on the farm has increased compared to last year.

Conclusions and offers

Plotavskoye LLC is legal entity and builds its activities on the basis of the Charter and current legislation Russian Federation.

The purpose of the economy: expanding the market for goods and services, as well as making a profit. LLC Plotavskoye is dynamically developing and improving. The value of gross output has increased over the past three years. The increase is related to the volume of production. The cost of production does not increase significantly, which is associated with an increase in prices for raw materials and materials.

The proceeds from the sale of agricultural products have been increasing for 3 years.

Milk on the farm is profitable, cost-effective. In general, the economy over the past three years has been profitable, financially stable.

Analyzing the cost of milk, it should be noted that, in general, the cost of 1 centner of milk increased slightly compared to 2007, that is, by 15% or 68.89 rubles. Although there are production costs, especially for two cost items - wages and feed costs.

Economical consumption of feed, evidence-based diets of animals provide the necessary conditions for the regime of savings for this item of expenditure and cost reduction. Sufficient provision of animals with complete feeds and their proper use are the most important ways to reduce costs.

In the cost price, labor costs have a significant share, so the creation of conditions for a savings regime for this article is also an important reserve for reducing costs.

An equally important reserve for reducing the cost of production is the use of integrated mechanization works. All measures to increase the productivity of animals based on the introduction of new improved technologies into production are effective and lead to a reduction in the cost of production.

After analyzing the data on milk production at Plotavskoye LLC for 2007-2008, it should be said that milk production is efficient on the farm, since 1659 thousand rubles were received from the sale in 2007, in 2008 the profit from the sale of milk amounted to 4415 thousand rubles. rub. The level of profitability for 2007 was 34%, and for 2008 it was 62%.

Good indicators in terms of gross milk production, against the backdrop of advanced farms in the region, Plotavskoe LLC ranks 3rd in the region in this indicator.

I would like to make the following predictions for the future: in 2-3 years LLC "Plotavskoe" from milk production will make a profit of 2 - 2.5 times more due to an increase in milk production, quality and grade.

The cost of production should be as low as possible, and this depends on factors such as the selling price, gross output, costs, and others.

The zootechnical service of the farm needs to be more painstakingly involved in the production of milk, and for this it is necessary to conduct breeding work with animals correctly, to cull and replenish the dairy herd in time. Make the best use of the feeding ration with complete nutritious feed, develop measures to improve product quality.

Bibliography

1. Analysis of the economic activity of agricultural enterprises / V.I. Zavgorodniy, T.E. Malofeev, I.T. Trubilin. - 3rd ed., revised. and add. - M.: Agropromizdat, 1987.

Analysis of the economic activity of agricultural enterprises: a Handbook / G.A. Kobzar, B.M. Boboshko, V.K. Savchuk and others - M .: Kolos, 2002

Milk production on an industrial basis. - M.: Kolos, 1984, Any A.S.

Economics of agriculture. V.A. Dobrynin, A.V. Belyaev, P.P. Dunaev and others; Ed. V.A.Dobrynina - 3rd ed., revised. and additional - M.: Agropromizdat, 1990

Enterprise economy: Tutorial. - 2nd ed., revised. and add. - M.: Finance and statistics, 2003. Sergeev I.V.

Production and financial plan for 2007, 2008 SHPK "Nadezhda"

Annual reports for 2007, 2008

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Ministry of Education and Science of the Republic of Tatarstan

State Autonomous Vocational Educational Institution

"Laishevsky technical and economic technical school"

COURSE WORK

on an interdisciplinary course

Topic: "Milk production cost analysis"

performed):

Elistratova E.A.

supervisor:

Marakina M.V.

2016-2017 academic year year.

PLAN

INTRODUCTION

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

1.1 History and climatic conditions of the economy

1.2 Farm size

1.4 Land resources

1.5 Security labor resources

1.6 Provision of the economy with basic production assets

1.7 Economic performance of an economic entity

2. ANALYSIS OF PRODUCTION COSTS

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

3.1 Milk production cost analysis

3.2 Scorecard and classification of milk production costs

3.3 Cost analysis by element

3.4 Analysis of general cost indicators

3.5 Features of the analysis of variable and fixed costs

3.6 Analysis of the relationship between costs, sales and profits

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

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

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

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

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

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

Research objectives:

1. Studying the theoretical foundations of milk production cost analysis

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

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

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

5. Analysis of generalizing cost indicators

6. Features of the analysis of variable and fixed costs

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

The object of the study is the Limited Liability Company "Neftekhimagroprom" branch "Druzhba" of the Nizhnekamsk region.

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

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

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

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

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

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

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

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

1.1 History and climatic conditions of the economy

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

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

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

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

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

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

1.2 Farm size

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

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

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

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

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

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

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

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

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

Indicators
1) Proceeds from the sale of products, total, thousand rubles.
2) The average annual cost of fixed production assets, thousand rubles.
3) Average number of employees, pers.
4) Number of conditional reference tractors, pcs.
5) Number of livestock, heads:
Table 1 continued
6) Gross output at comparable prices, thousand rubles.
7) Area of ​​agricultural land, ha. Including:

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

1.3 Direction of the type of activity of an economic entity

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

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

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

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

Table 2 Specialization of the economic entity NAP LLC

Types of products and industries	cash receipts,	Commodity product structure, %	Economic importance
							Main
Total crop production
							Main
Products of own production							Main
Other products							Additional
Total livestock
Total household chores

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

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

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

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

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

From 0 to 0.2 - weakly expressed specialization

From 0.2 to 0.4 - medium specialization

From 0.4 to 0.65 - high specialization

Over 0.65 advanced specialization

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

1.4 Land resources

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

Land funds are the most important integral part agricultural resources. The development of all branches of agricultural production depends on the rational use of land and the increase in its fertility.

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

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

The output of agricultural products depends on the structure of land. The higher the share of the listed lands in the structure of the land fund, the more efficiently (ceteris paribus) the land is used.

Table 3 Composition, size and structure of land

Type of land	Area, ha	Structure,%
Agricultural land total, ha
Including: arable land
hayfields
pastures
perennial plantations
woody plants
Ponds and reservoirs
Other lands
Lands owned
Rented
Total land area, ha

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

1.5 securitylabor resources

The efficiency of the use of labor resources depends on the level of organization of production, forms of labor organization, the distribution of labor in production areas, the distribution of working time, mechanization, electrification and automation of production processes, wages and material incentives for workers, the level of qualification of personnel, the development of competition and other conditions.

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

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

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

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

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

	Indicators	Average number of employees, pers.	Security of the enterprise in labor resources
	Permanent employees
	Agricultural workers
	Machine milking operators
	Tractor drivers
	cattle herders
	Pig workers
	Sheep workers
	Poultry workers
	Working seasonal and temporary
	Employees
	Of which: leaders
	Specialists
	Total for the enterprise

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

1.6 Provision of the economy with fixed production assets

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

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

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

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

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

Table 5 Provision of the economy with fixed production assets

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

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

1.7 Economic performance of an economic entity

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

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

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

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

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

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

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

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

2. ANALYSIS OF PRODUCTION COSTS

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

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

material-intensive

time consuming

energy intensive

capital intensive

fund-intensive

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

Cost analysis by economic elements is carried out as follows:

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

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

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

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

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

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

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

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

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

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

One of the objective reasons for the increase in the cost of agricultural products is the rise in prices for industrial products due to inflation. Another objective reason for the increase in the cost of production is the higher rates of wages in comparison with the growth rates of its productivity.

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

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

However, along with objective reasons, subjective reasons also play an important role in increasing the cost of production. With the same level and growth rate of prices for industrial products, the value of the cost of production in different farms is not the same. This difference is primarily due to different levels of animal productivity and crop yields. With the current level of technical development, production technologies for 1 hectare of crops and 1 head of animals in different farms do not differ significantly, while the productivity of animals and lands have sharper differences.

To study the influence of these factors on the level of production costs, methods of correlation analysis, parallel and time series can be used, and with functional dependencies, methods of deterministic factor analysis

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

Having studied the concept of costs and production costs, their various classifications, we proceed to consider the analysis of costs and production costs.

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

3.1 Milk production cost analysis

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

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

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

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

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

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

Analysis of changes in milk production, c.

Table 3.1

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

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

3.2 Scorecard and classification of milk production costs

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

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

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

Table 3.2 Classification of production costs

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

Influence of factors on production cost 1 quintal of milk in LLC "NAP" branch "Druzhba" table 3.2.1

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

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

Practice shows that the amount of costs depends on the volume of output. In this regard, there is a division of costs into dependent and independent of the magnitude of production.

Fixed costs do not depend on the volume of production. They are determined by the fact that the cost of the company's equipment must be paid even in the event of a stoppage of the enterprise. Fixed costs include payment on bonded loans, rental payments, part of deductions for depreciation of buildings and structures, insurance premiums, some of which is obligatory, as well as wages for top management personnel and specialists of the company, payment for security, etc.

Variable costs directly depend on the quantity of products produced. They consist of the cost of raw materials, materials, energy, wages to employees, transport.

The sum of constants and variable costs is the gross cost. For production management, it is important to know the value of costs per unit of output. In this regard, average costs are calculated as the quotient of dividing the amount of costs by the number of units of output produced by the enterprise. The average fixed and variable costs are calculated in the same way.

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

There are four types of industrial production costs:

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

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

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

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

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

3.3 Cost analysis by element

Of greatest practical interest is the grouping by economic elements, called cost estimates for production, and cost items. Grouping by primary economic elements allows you to develop a cost estimate for production, which determines the total need of the enterprise for material resources, the amount of depreciation of fixed assets, labor costs and other cash costs of the enterprise. In industry, the following grouping of costs according to their economic elements is accepted:

Raw materials and basic materials,

Auxiliary materials,

Fuel (from the side),

Energy (from the side),

Depreciation of fixed assets,

Wage,

Social security contributions,

Other costs not allocated by elements.

The costs that form the cost of production are grouped according to the following economic elements: material costs (minus the cost of returnable waste); labor costs; deductions for social needs; depreciation of fixed assets; other costs.

The element "material costs" reflects the cost of:

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

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

purchased from the fuel of all types;

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

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

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

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

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

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

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

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

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

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

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

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

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

1) raw materials

2) fuel and energy for technological needs

3) the basic wages of production workers

4) the cost of maintaining and operating equipment

5) shop expenses

6) general factory (general factory) expenses

7) losses from marriage

8) non-production expenses.

The first seven items of expenditure form the factory cost. The total cost is the sum of the factory cost and beyond production costs.

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

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

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

Table 3.3 Classification of costs by economic elements and cost items

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

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

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

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

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

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

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

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

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

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

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

3.4 Analysis of general cost indicators

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

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

C - current production costs,

OS - the average annual cost of fixed assets,

En - coefficient of efficiency of fixed assets.

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

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

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

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

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K. e. n. Associate Professor Stepanova Tatyana Aleksandrovna

Assistant Izmailova Lyudmila Nikolaevna

Assistant Anufrieva Alexandra Vladimirovna

Second-year student of accounting and finance Nefyodova Liliya Mikhailovna

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

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

One of the most important sectors of the national economy is agriculture. It produces food, as well as provides other needs of society. Milk, along with bread, potatoes, meat and vegetables, makes up the bulk of the food basket of the average Russian. Nutrients of milk are in the most favorable ratio for assimilation by an organism.

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

Cost reduction is one of the primary and urgent tasks of any enterprise. The level of production cost determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products. The problem of cost reduction has acquired particular importance at the present stage. The search for reserves to reduce it helps many farms to increase their competitiveness, avoid bankruptcy and survive in a market economy.

For 9 months of 2015, milk production in agricultural enterprises of the Russian Federation increased by 225.5 thousand tons, or 2%, compared to 2014, and amounted to 11331.5 thousand tons. At the same time, milk production in farms of all categories for the specified period amounted to 24172.9 thousand tons, which is 83.4 thousand tons or 0.3% less than the corresponding level of the previous year. In the Voronezh region, one of the highest increases in milk production in agricultural enterprises was obtained. The increase amounted to 22.7 thousand tons or 6.6%. During the specified period, milk production in the Russian Federation per 1 cow of the dairy herd in agricultural organizations that are not small businesses amounted to 4055 kg or 251 kg (6, 6%) more than in the same period in 2014.

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

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

Table 1 - Indicators of milk production in the Voronezh region

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

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

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

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

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

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

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

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

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

I. Increase the productivity of cows.

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

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

a) selection of an outstanding ancestor of the family;

b) creation of a highly productive herd;

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

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

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

II. Increasing labor productivity.

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

1) Introduction of new technology;

2) Mechanization and automation of production processes;

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

Bibliography.

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

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

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

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

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