Stages of analysis of the cost of milk. Analysis of the influence of factors on the cost of milk production, ways and reserves of its reduction in LLC Agrofirma "Nikolaevskaya", Ufimsky district, Republic of Bashkortostan. Deductions for social needs

K. e. n. Associate Professor Stepanova Tatyana Aleksandrovna

Assistant Izmailova Lyudmila Nikolaevna

Assistant Anufrieva Alexandra Vladimirovna

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

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

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

Table 1 - Indicators of milk production in the Voronezh region

Indicators				Rate of increase,%
Indicators				Rate of increase,%
1. Number of cows, head.
2. The cost of milk in total, thousand rubles.
3. Gross milk yield, c
4. Proceeds from the sale of milk, thousand rubles.
5. Milk sold, q
6. Received live calves, goal.
Analytical indicators
7.Productivity of cows, c
8. Output of calves per 100 cows, 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 obtained model, the determination coefficient is 0.9760, and the correlation coefficient is 0.9879, which indicates a very close close functional relationship between such factor characteristics as milk yield from 1 cow, labor intensity of 1 quintal of milk, production costs per 1 cow, the level of specialization, the share of growth costs in the total costs of animal husbandry and the performance indicator (the cost of 1 quintal of milk).

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

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, specific gravity wages in the cost structure. For this you need:

1) Introduction of new technology;

2) Mechanization and automation 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 making managerial decisions /A.V. Ulezko, A.V. Kotarev// Bulletin of the Voronezh State Agrarian University.-2008.-№1(16).-p.73-79

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

The concept and characteristics of costs and production costs

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

The main tasks of the analysis are:

Factor analysis of the dynamics of all marketable products;

Factor analysis of the dynamics of comparable commercial products;

Factor analysis of the main components of costs;

Analysis of the cost of individual products.

Most cost classifications involve grouping costs by ordinary species activities, however, the enterprise also bears investment costs, costs for socio-cultural needs, etc. economic content and the intended purpose Platonova N. identifies three groups of costs (Fig. 1.).

Rice. 1 - Classification of costs by economic content

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

Rice. 2 - Classification of costs for management accounting purposes

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

Rice. 3 - Classification signs of production costs

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

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

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

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

Antoshina O. A. highlights the following types cost:

· From operational formation (actual, planned);

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

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

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

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

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

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

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

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

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

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

Methodology for conducting cost and cost analysis of livestock production

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

The analysis of costs and prime cost of production of products (works, services) begins with an analysis of the total amount of production costs, then they analyze the costs per ruble of manufactured products and analyze the cost certain types products.

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

Analysis of the total cost of production

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

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

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

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

a - the absolute amount of fixed costs;

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

x is the volume of production (services).

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

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

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

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

Analysis of costs per ruble of manufactured products

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

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

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

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

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

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

Analysis of the cost of individual types of products

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

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

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

Objective reasons for increasing the cost of production:

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

2. More high rates wages compared to the rate of growth of its productivity is also the result of inflation.

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

Different levels of animal productivity;

Lower level of mechanization of production processes;

Labour Organization;

The degree of concentration and specialization of production;

Production technology;

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

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

Analysis of direct material and labor costs

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

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

Factor model of the total amount of material costs

МЗtotal = Σ VVPtotal x Udi x URi x Tsi.

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

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

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

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

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

The level of animal productivity;

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

Operational analysis of production costs in animal husbandry

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

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

Zpl \u003d VPpl x UZpl,

Zusl \u003d VPf x UZpl,

Zf \u003d VPf x USf,

∆Ztot = Zf - Zpl,

∆ZVP = Zusl - Zpl,

∆Suz = Zf – Zusl.

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

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

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

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

Methodology for calculating reserves to reduce the cost of production

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

· Increasing the volume of production;

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

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

SF - the actual level of cost of 1 ton of products;

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

ZF - actual production costs;

Р↓З - reserve for reducing production costs;

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

VVPF - the actual volume of production;

RVVP - a reserve for increasing production.

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

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

P↓ZP \u003d (TE1 - TEo) x Opl x VVPpl.

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

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

Р↓МЗ = Σ(URi1 – URi0) x VVPipl x Cipl

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

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

Cpl - planned prices for materials.

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

P↓OPS = Σ(P↓OPSi х NAi)

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

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

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

Initial data Table 2.1.1.

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

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

sum of constants

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

average annual milk yield costs for

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

sum of constants

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

sum of constants

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

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

sum of constants

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

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

where C is the cost of production.

Cpl \u003d 31500 + 24300 \u003d 34800 rubles.

Susl1 \u003d 31500 + 24300 \u003d 34143.7 rubles.

Susl2 \u003d 34560 + 24300 \u003d 35100 rubles.

Sfaq = 34560 + 26280 = 37080 rubles.

The total change in the cost of 1 ton of milk is:

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

including by changing

a) productivity of cows:

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

b) the amount of fixed costs per head:

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

c) the amount of specific variable costs:

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

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

Table 2.1.2.

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

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

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

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

Table 2.1.3.

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

Puris Alina Alekseevna, bachelor, student
Bashkir State Agrarian University

EXPENSES
FACTOR ANALYSIS
COST PRICE
RESERVES

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Bibliography

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

Introduction

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

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

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

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

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

In this regard, I consider the topic term paper relevant, since it is aimed at studying the cost of milk in the agricultural cooperative "Mikhali" of the Neisky district of the Kostroma region.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 The concept and characteristics of costs and production costs

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

The main tasks of the analysis are:

-Factor analysis of the dynamics of all marketable products;

-Factor analysis of the dynamics of comparable commercial products;

-Factor analysis of the main components of costs;

-Analysis of the cost of individual products.

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

Rice. 1 - Classification of costs by economic content

Rice. 2 - Cost classification for management accounting purposes

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

Rice. 3 - Classification signs of production costs

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

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

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

· From operational formation (actual, planned);

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

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

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

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

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

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

1.2 Methodology for conducting cost and cost analysis of livestock production

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

Analysis of the total cost of production

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

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

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

a - the absolute amount of fixed costs;

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

x - volume of production (services).

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

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

Analysis of costs per ruble of manufactured products

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

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

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

Analysis of the cost of individual types of products

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

Objective reasons for increasing the cost of production:

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

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

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

-different levels of animal productivity;

-lower level of mechanization of production processes;

-Labour Organization;

-degree of concentration and specialization of production;

-production technology;

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

Analysis of direct material and labor costs

Factor model of the total amount of material costs

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

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

-the level of animal productivity;

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

Operational analysis of production costs in animal husbandry

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

Zpl \u003d VPpl * UZpl,

Zusl \u003d VPf * UZpl,

Zf \u003d VPf * UZf,

Ztot \u003d Zf - Zpl,

ЗVP \u003d Zusl - Zpl,

Zuz \u003d Zf - Zusl.

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

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

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

1.3 Methodology for calculating reserves to reduce the cost of production

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

· Increasing the volume of production;

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

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

SF - the actual cost of 1 ton of products;

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

ZF - actual production costs;

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

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

VVPF - the actual volume of production;

Р?VVP - a reserve for increasing production.

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

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

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

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

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

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

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

Cpl - planned prices for materials.

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

Р?OPS = ?(Р?OPSi * HAi)

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

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

2. General characteristics of the enterprise

1 Analysis of natural and economic conditions of production

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

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

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

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

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

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

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

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

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

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

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

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

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

2.2 Analysis of economic activity by key indicators

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

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

Table 1 - Key economic performance indicators

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

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

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

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

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

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

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

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

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

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

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

In general, the enterprise is small in size.

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

Name of products sold thous. RUBaverage for 2008-2010200820092010thous. total, % Crop production: including cereals and legumes 1031231191152.8 large meat cattle 778911728805.719.4 MOLOKO and dairy products2970311233033128,375.4.4,4,4MAs products of cattle, sold in processed form10224124.30.6 PROCESS OF Livestock products25983552.71.3VES of agricultural products 38934305505504 149,3100

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

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

Specialization coefficient is used to determine the level of specialization

Where Кс - coefficient of specialization;

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

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

Table 3 - Composition and structure of fixed assets

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

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

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

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

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

milk cost analysis

Table 4 - Population dynamics labor resources

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

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

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

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

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

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

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

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

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

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

Table 5 - Financial results of the enterprise for 2010

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

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

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

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

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

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

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

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

Table 6 - Financial results of the enterprise

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Table 7- Absolute indicators financial stability of the enterprise

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

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

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

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

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

-Specialization and concentration of production;

-Breed of livestock and poultry;

-herd reproduction;

-Provision of animals with feed, their quality;

-Conditions of keeping, productivity of animals and poultry;

-The level of mechanization of labor-intensive work;

-Applied technology, organization and remuneration.

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

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

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

We turn to factorial analysis of the cost of eggs.

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

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

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

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

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

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

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

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

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

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

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

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

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

Table 10 - Calculation of reserves for increasing egg production

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

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

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

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

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

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

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

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

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

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

4 Measures to reduce the cost of eggs

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

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

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

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

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

.saving material and production resources per unit of output.

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

Conclusion

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

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

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

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

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

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

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

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

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

Reduced:

.average annual number of employees per 2 people;

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

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

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

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

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

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

Production cost 1,000 eggs decreased by 12.2% or 234.84 rubles. It follows from the factor analysis that both the increase in productivity and the reduction in the cost of keeping 1,000 heads had a positive effect, but in more this cost reduction is 64%.

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

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

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

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

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

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

List of sources used

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

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

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

.Annual reports CJSC "Poultry Farm Buyskaya" for 2008, 2009, 2010;

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

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

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

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

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

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

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

Tutoring

Need help learning a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.