21. Понятие себестоимости промышленной продукции. Факторы, влияющие на уровень себестоимости продукции. Использование индексов материальных затрат при анализе себестоимости.

Под
с/с понимают сумму выраженную в денежной
форме затрат, связанных с производством
и реализацией продукции. Различают 2
вида с/c:
производственная- представляет собой
сумму выражен. в денежной форме связанных
с производством продукции, полная-
производственная с/с + внепроизводственные
расходы( расходы, связанные с хранением
продукции, ее транспортом и т.д.) Статистика
изучает поэлементный и постатейный
разряды с/c.
Поэлементный состав c/c:
матер. затраты( за вычетом стоимости
возвратн. отходов, затраты на оплату
труда, отчисления на соц. нужды- фонд
занятости, страхов., пенсион., амортизационные
отчисления- затраты, связанные с
использованием средств труда, прочие
затраты. Постатейный
состав: сырье
и материалы, возвратные отходы вычитаются,
покупные изделия и п/ф, топливо и энергия
на технологические цели, зарплата
производственных рабочих, отчисления
на соц. нужды, расходы на подготовку и
освоение производства, общепроизв.
расходы, общецеховые расходы, потери
от брака, прочие произв. расходы. Cтруктура
затрат в различ. отраслях промышленности
неодинакова, что отражает особенности
производства в зависимости от того
какие затраты занимают наибольший
удельный вес; в общих затратах выделяют:
трудоемкие отрасли( с наибольшей долей
зарплаты и отчислений на соц. нужды)
е.х. угольная промышленность,
лесоизготовительная, торфяная;
материалоемкие- многие отрасли легкой
и пищевой промышленности; энергоемкие-
цветная металлургия и ряд отраслей
химической промышленности; отрасли с
большим удельным весом затрат на
амортизацию- нефтедобывающая и газовая
промышленность. Такое выделение важно
для определения путей снижения с/с.На
с/с продукции влияют след. факторы:
уровень с/с единицы продукции, фактический
выпуск продукции от планового. Определение
влияния этих факторов на динамику с/с
можно след. образом в %

∑q1z1
= ∑qпл.zпл.
*

∑q1z0.
∑ qплz0

*∑q1z1
* ∑q1zпл
*

.
∑q1zпл
∑ q1z0

*
∑qпл.zпл

∑ qплz0

Общая сумма экономии
от снижения с/с опред. в рублях

Э= ∑q1z1-∑q1z0
в т.ч. а)за счет предусматр. планом
снижения с/с единицы продукции

∑qпл.zпл
-∑ qплz0
б) за счет сверхпланового снижения с/с
единицы продукции ∑q1z1
-∑q1zп

в) за счет изменения
фактического выпуска продукции по
сравнению с плановым

( ∑q1zпл
-∑ q1z0
)-

(
∑qпл.zпл-∑
qплz0)

Затраты
на единицу продукция зависят по отдельным
элементам материальных затрат прежде
всего от удельных расходов, например
от удельных расходов материалов, топлива,
энергии. Но кроме удель­ных расходов
важно и денежное выражение единицы
расходуемого эле­мента, так как только
таким путем можно установить общую
сумму затрат, определить себестоимость
единицы продукции и всего объе­ма.
Если
обозначить удельный расход материала
каждого вида че­рез
т
, а затраты
на единицу расходуемого материала через
р , то
затраты на материалы, связанные с
изготовлением единицы продук­ции,
можно выразить ∑mp
, а относительный показатель их изме­нения

∑m1p1/
∑m0p0

Индекс,
характеризующий изменение затрат за
счет удельного рас­хода
материалов, рассчитывается по формуле

∑m1p0/∑m0p0

Индекс,
характеризующий влияние цен на изменение
затрат на мате­риалы,
определяется следующим образом:

∑m1p1/
∑m1p0

Затраты
на материалы, связанные с изготовлением
всей продукции, можно
представить в виде произведения∑mpq,
где
mq
— это общий
расход материалов, связанный с
изготовлением всего выпуска продукции
в отчетном периоде ( q1
). При сопоставлении с преды­дущим
периодом это будет только сопоставимая
продукция, при сопо­ставления
с планом — все виды
продукции,
предусмотренные планом.

Формулы
индексов в этой случае приобретают
следующий вид. Индекс,
характеризующий общее изменение затрат
на материалы,

Iпер=
∑m1p1q
1
/ ∑m0p0q
1

Индекс,
характеризующий изменение затрат за
счет удельного рас­хода
материалов,

Im=
∑m1p0q
1/
∑m0p0q
1

Индекс,
характеризующий изменение затрат за
счет цен на материа­лы,
,

Ip=
∑m1p1q1/∑m1p0q
1.
Для
того чтобы получить изменение себестоимости
продукции за счет
изменения материальных затрат, необходимо
из числителя соответствующего индекса
вычесть его знаменатель.

22.
Постатейный анализ себестоимости
товарной продукции. Показатели затрат
на 1 рубль товарной продукции.
.Постатейный
состав: сырье
и материалы, возвратные отходы вычитаются,
покупные изделия и п/ф, топливо и энергия
на технологические цели, зарплата
производственных рабочих, отчисления
на соц. нужды, расходы на подготовку и
освоение производства, общепроизв.
расходы, общецеховые расходы, потери
от брака, прочие произв. расходы. Cтруктура
затрат в различ. отраслях промышленности
неодинакова, что отражает особенности
производства в зависимости от того
какие затраты занимают наибольший
удельный вес; в общих затратах выделяют:
трудоемкие отрасли( с наибольшей долей
зарплаты и отчислений на соц. нужды)
е.х. угольная промышленность,
лесоизготовительная, торфяная;
материалоемкие- многие отрасли легкой
и пищевой промышленности; энергоемкие-
цветная металлургия и ряд отраслей
химической промышленности; отрасли с
большим удельным весом затрат на
амортизацию- нефтедобывающая и газовая
промышленность. Такое выделение важно
для определения путей снижения с/с.
Показатели затрат на 1 рубль товарной
продукции кроме того, что являются
обобщающими показателями эффективности
работы пред. но используется для
определения динамики с/c
всего объема выпущенной продукции .
Рассчитываются следующие показатели
уровня затрат товарной продукции S=с/c
ТП/ объем ТП S-уровень
затрат ТП 1) плановый Sпл=
∑Qпл.Zпл/∑
QплPпл

2)
фактический Sф=
∑Q1Z1/
∑Q1P1,
3) затраты на 1 рубль фактически выпущенной
ТП исходя из плановой с/с и оптовых цен
принятых в плане So=
-∑Q1Zпл/
∑Q1Pпл
4) фактические затраты на 1 рубль
выпущенной ТП в оптовых ценах , принятых
в плане Sф=∑Q1Z1/
∑Q1Pпл
На динамику затрат на 1 рубль ТП оказывает
влияние 3 фактора: 1) изменение с/c
единицы продукции

∑q1z1
:
∑q1zпл

∑q1рпл
∑q1рпл

2)
изменение объема и структуры

продукции
∑q1zпл
:

∑q1рпл

∑qпл.zпл

∑qплрпл

3)
изменение оптовых цен

∑q1z1
:
∑q1z1

∑q1рпл
∑qплрпл

Частное
от деления дробей характеризует изменение
затрат на 1 рубль ТП за счет соотв. фактора
в %. Разность дробей характеризует
изменение затрат на 1 рубль ТП в отчетном
периоде по сравнению с плановым в рублях

90000 How Economic Factors Affect Business Environment 90001 90002 90003 Definition 90004 90005 90006 All businesses, whether domestic or international, are affected by the dynamic economic environment conditions prevalent in the market. Among many economic 90003 factors affecting business 90004 some are; interest rates, demand and supply, recession, inflation, etc. Let us take a look at such economic factors. 90009 90006 All businesses want to maximize on their profits. All this can be achieved by analysis of demands of 90003 consumers 90004, provision of appropriate supplies to them and the maintenance of high quality of goods and services.As simple as this operation is, many factors affect it. The sales, production and procurement processes of a business are greatly impacted by these economic elements. Below is a list of economic factors that affects businesses. Consider, all of them are interconnected. 90009 90006 I recommend you to read 90003 Pestle Analysis 90004. 90009 90002 90003 Economic Factors Affecting Business Environment 90004 90005 90022 90003 Demand and Supply 90004 90025 90006 There are two great 90003 economic factors affecting business 90004 models work — demand and supply.Demand is how willing and able a consumer is to purchasing what a business offers and supply is how able the business is to make available what the consumer needs. For example, when a mobile phone infused with the latest technology is introduced to the market, it fetches a higher price due to the 90003 high demand in markets 90004, and the prices remain high if the demand is more than the supply. 90009 90006 Here is another example. Bad weather in 2000 messed the sugar crop in Brazil, arguably the largest producer of sugar in the world.Because of this, there was a decrease in the supply of sugar globally, and so the prices of sugar rose steeply. This led to other suppliers capitalising in opportunity and increasing the supplies which brought the cost down. 90009 90022 90003 Marginal and Total Utility 90004 90025 90006 The 90003 amount of satisfaction that is derived by consumers 90004 from the amount of goods they have is referred to Utility. After continuous and successive consumption of units of same goods, the fulfilment that is experienced by the consumer starts depreciating.This results in short-term or long-term fall in sales of the business. Most Organization prepare for the launch of a different brand before the collapse in utility and sales is experienced. The hurl of a new brand ensures that the revenue trend of business does not drop down. The fall down of utility is one of the 90003 economic factors affecting businesses. 90004 90009 90006 Such is, when we purchase a 90003 pizza 90004, the first few pieces give us great satisfaction. Nonetheless, there is a down fall in the satisfaction levels when we continue eating the rest of the pizza.Suppose, the marginal utility derived on consuming the first slice was 90%. Nonetheless, due to the dwindling of utility, the second piece had the score of 80% and the third piece had 70%. The satisfaction derived on consumption will be in a deteriorating order. 90009 90022 90003 Money and Banking 90004 90025 90006 Banking facilitates monetary and fiscal policies that affect business and the 90003 economic environment 90004 also the consumers of business. Money in circulation dictates the demand of the consumers.On the contrary, banking facility dictates the borrowing capacity of individuals as well as the business. Banking polices play a crucial role in affecting the prices of goods and interest rates together with assets prices and investments. The 90003 economic environment 90004 activities and inflation are influenced by the monetary policies of a particular country. This whole dynamic situation is also known as monetary policy transmission mechanism. 90009 90022 90003 Economic Growth and Development 90004 90025 90006 The amount of money that is being invested into channels of long-term upgradation and the finances of the people living in the society at large in a particular country is decreed by the economic growth of a country .Among all the 90003 economic factors that are affecting business 90004, development is the upmost important one. As a business needs to cater for the demands of an 90003 economic environment 90004 potent society.eg, The luxury 90003 brands 90004 perform hearty during an economic upswing, much more than the organizations which their outcome is essential offerings. 90009 90022 90003 Income and Employment 90004 90025 90006 Another crucial aspects of the 90003 economy that affects a business 90004 operation, are the rate of income and employment varsity in a particular country.The density of employment determines the rate of demand in a company and even the country including the purchasing power of individuals. 90009 90006 90003 Example 90004 90009 90006 During an economic upswing, opportunities for work are available to enable people to generate income and have a stronger purchasing power. Nonetheless, the purchasing power of most people goes down, as employment density and the rate of income goes up during the recession period in a given 90003 economic environment 90004.90009 90022 90003 General Price Level 90004 90025 90006 General price levels of commodities is also a key 90003 economic factor affecting businesses 90004 and plays a huge part in its growth. You could talk about the cost of raw materials for the production of commodities in any 90003 economic environment, 90004 the paying power of potential clients, the cost of production and transportation rates as some of the most important elements that end up contributing to the retail price , thereby lowering the profits generated by a business.90009 90006 90003 Example 90004 90009 90006 In most 90003 economic environments 90004, when prices go up, the total revenue generated has a high chance to go down because there might be a decrease in demand. Assuming consumers have bought sixteen pizzas for the price of $ 4. But because of increase in price of the pizzas, the consumers may only be able to afford 8 pizzas for a higher cost of $ 6. 90009 90022 90003 Trade Cycles 90004 90025 90006 This too plays an integral part in the fluctuation of cost of goods and services sold by a business.The cycles include but are not limited to; depression, recession, recovery, prosperity. These are all phases that make up a business cycle that dictates the demand and supply of all goods and services and general prices of all commodities, whether essential or non-essential. 90009 90022 90003 Inflation 90004 90025 90006 Inflation usually occurs when the supply of money is too much in the 90003 economic environment 90004 market while not equally supported by a similar availably of goods and services.Now, there is a lot floating around in this situation. The prices of goods have to increase one way or the other, in order to sustain the businesses. And so there is an increase in the cost of raw materials needed for production. This upsurge in the cost of raw materials obviously translates to the retail price. 90009 90006 Let’s break this down. The 90003 buying power of consumers 90004 decreases, their incomes remain constant, but the prices of products and services shoots up. This will definitely affect the businesses in that, the demand for the goods is directly dependent on its availability and its price.90009 90006 90003 Example 90004 90009 90006 In 2008, the worst case of inflation affected the central African nation, Zimbabwe. This proved very disastrous for its economy leading to the country adopting a foreign currency as a way of solving the crises. 90009 90022 90003 Recession 90004 90025 90006 Companies usually make great losses and face dips in sales and profits during recession. And in order to reduce their costs most of them usually resort to staff cuts, retrenchment and firing, reducing capital expenditure, 90003 advertising budgets 90004, research and development activities, and so on.Of course this affects companies and organizations of all sizes regardless of the 90003 economic environments 90004 they are in. 90009.90000 What is Cost of Quality (COQ)? 90001

90002

90003 Quality Glossary Definition: Cost of quality 90004
90003 Cost of quality (COQ) is defined as a methodology that allows an organization to determine the extent to which its resources are used for activities that prevent poor quality, that appraise the quality of the organization’s products or services, and that result from internal and external failures. Having such information allows an organization to determine the potential savings to be gained by implementing process improvements.90004

90003 Cost of poor quality (COPQ) is defined as the costs associated with providing poor quality products or services. There are three categories: 90004
90009
90010 Appraisal costs are costs incurred to determine the degree of conformance to quality requirements. 90011
90010 Internal failure costs are costs associated with defects found before the customer receives the product or service. 90011
90010 External failure costs are costs associated with defects found after the customer receives the product or service.90011
90016
90003 Quality-related activities that incur costs may be divided into prevention costs, appraisal costs, and internal and external failure costs. 90004
90019 Appraisal costs 90020
90003 Appraisal costs are associated with measuring and monitoring activities related to quality. These costs are associated with the suppliers ‘and customers’ evaluation of purchased materials, processes, products, and services to ensure that they conform to specifications. They could include: 90004
90023
90010 Verification: Checking of incoming material, process setup, and products against agreed specifications 90011
90010 Quality audits: Confirmation that the quality system is functioning correctly 90011
90010 Supplier rating: Assessment and approval of suppliers of products and services 90011
90030

90019 Cost of Quality on ASQ 90032 ® 90033 TV 90020

90002
90019 Cost of Quality: What is it? 90020
90003 90004
90003 Also, 90041 click here 90042 to watch a special video on the cost of poor quality published by the ASQ Audit Division.90004

90019 Internal failure costs 90020
90003 Internal failure costs are incurred to remedy defects discovered before the product or service is delivered to the customer. These costs occur when the results of work fail to reach design quality standards and are detected before they are transferred to the customer. They could include: 90004
90023
90010 Waste: Performance of unnecessary work or holding of stock as a result of errors, poor organization, or communication 90011
90010 Scrap: Defective product or material that can not be repaired, used, or sold 90011
90010 Rework or rectification: Correction of defective material or errors 90011
90010 Failure analysis: Activity required to establish the causes of internal product or service failure 90011
90030
90019 External failure costs 90020
90003 External failure costs are incurred to remedy defects discovered by customers.These costs occur when products or services that fail to reach design quality standards are not detected until after transfer to the customer. They could include: 90004
90023
90010 Repairs and servicing: Of both returned products and those in the field 90011
90010 Warranty claims: Failed products that are replaced or services that are re-performed under a guarantee 90011
90010 Complaints: All work and costs associated with handling and servicing customers ‘complaints 90011
90010 Returns: Handling and investigation of rejected or recalled products, including transport costs 90011
90030

90003 Prevention costs are incurred to prevent or avoid quality problems.These costs are associated with the design, implementation, and maintenance of the quality management system. They are planned and incurred before actual operation, and they could include: 90004
90023
90010 Product or service requirements: Establishment of specifications for incoming materials, processes, finished products, and services 90011
90010 Quality planning: Creation of plans for quality, reliability, operations, production, and inspection 90011
90010 Quality assurance: Creation and maintenance of the quality system 90011
90010 Training: Development, preparation, and maintenance of programs 90011
90030

90003 The costs of doing a quality job, conducting quality improvements, and achieving goals must be carefully managed so that the long-term effect of quality on the organization is a desirable one.90004
90003 These costs must be a true measure of the quality effort, and they are best determined from an analysis of the costs of quality. Such an analysis provides a method of assessing the effectiveness of the management of quality and a means of determining problem areas, opportunities, savings, and action priorities. 90004
90003 Cost of quality is also an important communication tool. Philip Crosby demonstrated what a powerful tool it could be to raise awareness of the importance of quality.He referred to the measure as the «price of nonconformance» and argued that organizations choose to pay for poor quality. 90004
90003 Many organizations will have true quality-related costs as high as 15-20% of sales revenue, some going as high as 40% of total operations. A general rule of thumb is that costs of poor quality in a thriving company will be about 10-15% of operations. Effective quality improvement programs can reduce this substantially, thus making a direct contribution to profits.90004
90003 The quality cost system, once established, should become dynamic and have a positive impact on the achievement of the organization’s mission, goals, and objectives. 90004
90003 90004
90003 90041 Cost of Quality Example 90042 90004

90003 You can also search articles, case studies, and publications for cost of quality resources. 90004
90003 90041 Using Cost of Quality to Improve Business Results 90042 (PDF) Since centering improvement efforts on cost of quality, CRC Industries has reduced failure dollars as a percentage of sales and saved hundreds of thousands of dollars.90004
90003 90041 Cost of Quality: Why More Organizations Do Not Use It Effectively 90042 (World Conference on Quality and Improvement) Quality managers in organizations that do not track cost of quality cite as reasons a lack of management support for quality control, time and cost of COQ tracking, lack of knowledge of how to track data, and lack of basic cost data. 90004
90003 90041 The Tip of the Iceberg 90042 (90113 Quality Progress 90114) A Six Sigma initiative focused on reducing the costs of poor quality enables management to reap increased customer satisfaction and bottom-line results.90004
90003 90041 Cost of Quality (COQ): Which Collection System Should Be Used? 90042 (World Conference on Quality and Improvement) This article identifies the various COQ systems available and the benefits and disadvantages of using each system. 90004
90003 Adapted from 90113 The ASQ Quality Improvement Pocket Guide: Basic History, Concepts, Tools, and Relationships 90114, ASQ Quality Press. 90004
.90000 Ideas for Cost-Reduction in Manufacturing | Small Business 90001 90002 By Nicky LaMarco Updated March 24, 2019 90003 90002 No matter how impressive the demand for your product, if its production method is inefficient, you’re unlikely to profit from selling it. The best way to increase your profit margin in manufacturing is usually to lower the product’s manufacturing costs rather than increasing the price of the product. Various cost-saving methods are available to reduce the cost of the manufacturing process.90003 90006 Reduce Labor Costs 90007 90002 In many cases, the most significant expense incurred by a manufacturing firm is in the salaries paid to factory workers. This means that reducing labor costs is an essential cost-cutting measure. There are two potential ways to do this: pay your workers less or make them more efficient at what they do. 90003 90002 You can reduce the amount of money you pay your laborers by hiring unskilled labor at a lower hourly rate than you currently pay skilled workers.However, replacing skilled workers with unskilled labor reduces the efficiency with which the work is done and often increases the number of people you need to hire and the number of steps the product goes through before it is complete. 90003 90012 Improve Worker Efficiency 90013 90007 90002 A better alternative is to improve the workers ‘efficiency. Start by increasing the skilled labor force. Hire only skilled laborers to do the work as they are more efficient. Also, implement a training program for existing staff, so they can master new skills and become more efficient at what they do.The goal is to reduce the number of steps a product has to go through before it is finished. You also want to minimize the amount of time that each step takes. 90003 90002 Small businesses can often increase efficiency by introducing incentive programs to encourage workers to work harder and smarter. You can also reward for workers who suggest techniques that increase the efficiency of the production process. 90003 90019 Reduce the Cost of Materials 90007 90002 Materials are another significant part of the production costs involved in manufacturing.When much of your manufacturing expense is due to raw material costs, it makes sense to look for ways to reduce this expense. 90003 90002 For starters, look for ways to buy your raw materials at a lower price. Buy the materials in large amounts to take advantage of discounts on bulk purchases from your suppliers, for example. Negotiate with multiple suppliers and compare them with one another, such as in a procurement process, to ensure you get the most competitive price on your materials. 90003 90025 Use Fewer Materials 90013 90007 90002 Another way to reduce material costs is to use fewer materials in your products.If you can reduce the amount of material going into a unit without significantly impacting the quality of the product, then you reduce your material costs. You can also eliminate or reduce the materials that do not contribute directly to your product, such as packaging and documentation. If a feature is not necessary to the ultimate market appeal of your product, then you can do without that feature. 90003 90002 Look into improving the efficiency of the production process so that less material is wasted.Reducing a high level of waste ties back to training your laborers and having skilled labor in the production process. Document the materials and train your workers in efficient methods of preventing raw materials from being wasted or written off as scrap during the production process. 90003 90032 Consider Lean Manufacturing 90007 90002 Use 90035 lean manufacturing 90036 as a way to keep your material costs down. Lean manufacturing is thought to have originated from the manufacturing techniques of Toyota, the car manufacturer, in the mid-20th century.However, the main idea behind lean manufacturing, which is to reduce waste to an absolute minimum, is as old as manufacturing and the basis of many cost reduction techniques in manufacturing. 90003 90002 According to lean manufacturing principles, seven types of waste should be addressed and corrected, if necessary, for a manufacturing process to be efficient: 90003 90002 90041 Overproduction: 90042 Overproduction occurs when you produce a product that can not be sold or must be sold at a lower price than anticipated, which affects the company’s bottom line.90003 90002 90041 Inventory: 90042 Occurs when more product is produced than the market demands, requiring resources to store it until it is sold. Holding inventory that is slow to sell involves the expenditure of money because storage costs money. 90003 90002 90041 Conveyance: 90042 Conveyance itself is not a form of waste. However, incorrect transport can lead to waste. When a part is moved unnecessarily during the manufacturing process, it may be damaged or lead to a delay in the manufacturing process.90003 90002 90041 Correction: 90042 Three types of correction lead to waste. The first occurs when you must correct work that has been completed. The second happens when you repeat a manufacturing process, and the third occurs when you inspect parts to make sure they have been properly manufactured. By perfecting the process itself in the first place, the need for correction is minimized. 90003 90002 90041 Motion: 90042 When the workers, processes, and techniques involve unnecessary or awkward motions, the potential for injury increases and the time taken for the processes also increases, which is wasteful.90003 90002 90041 Processing: 90042 When there is no clear picture of the needs of the customer or what the manufacturing process should look like, the whole process becomes wasteful. 90003 90002 90041 Waiting: 90042 Whenever there are delays in the process, idle time is incurred both by the workers and your capital, which is a waste all on its own. 90003 90068 Reduce Overhead Costs 90013 90007 90002 Overhead costs are the expenses that are associated with the running of the factory itself and include utilities, office supplies, insurance coverage, and other building costs.Establish a clear budget for overhead and explore various options to save money. Limit administrative costs to the ones that increase revenue in the long run. Expenses connected to debt and interest should also be kept to a minimum. 90003 90073 Smart Capital Investment 90074 90007 90002 Smart capital investments increase efficiency. By investing in efficient manufacturing machines and tools, you can reduce your overall manufacturing costs. Do your homework to compare the costs to the benefits that will reduce manufacturing costs in the long run.Because this method of lowering costs involves spending a significant amount of money upfront, you need to be aware of just how much money you are spending and what you are spending it on. 90003 90002 Prepare a return on investment for every capital purchase under consideration, and make purchasing decisions based on the projected savings. 90003.