What is the reason for the decrease in the share of cost of sales? Three ways to increase production costs with tax benefits (Timin E.A.)

The most important indicators expressing the cost of production are the cost of all commercial products, the cost of 1 ruble of commercial products, the cost of a unit of production.

Sources of information for the analysis of product costs are: Form 2 “” and Form 5 Appendix to the balance sheet of the enterprise’s annual report, costing of commercial products and costing of certain types of products, consumption rates of material, labor and financial resources, cost estimates for production and their actual implementation, as well as other accounting and reporting data.

As part of the cost of production, a distinction is made between variable and semi-fixed expenses (costs). The amount of variable costs changes with changes in the volume of products (works, services). Variables include the material costs of production, as well as the piecework wages of workers. The amount of semi-fixed costs does not change when the volume of production (work, services) changes. Conditionally fixed expenses include depreciation, rental of premises, timely wages of administrative and managerial and service personnel and other costs.

So, the task of the business plan for the cost of all marketable products has not been completed. The above-plan increase in cost amounted to 58 thousand rubles, or 0.29% of the plan. This was due to comparable marketable products. (Comparable products are not new products that were already produced in the previous period, and therefore their output in the reporting period can be compared with the previous period).

Then it is necessary to establish how the plan for the cost of all marketable products has been fulfilled in the context of individual costing items and determine for which items there are savings and for which there is overexpenditure. Let's present the corresponding data in Table 16.

As we can see, the increase in the actual cost of marketable products compared to the planned one is caused by overconsumption of raw materials, additional wages production workers, an increase against the plan in other production costs and the presence of losses from defects. For the remaining items of calculation, savings occur.

We looked at the grouping of product costs by cost items (cost items). This grouping characterizes the purpose of the costs and the place of their occurrence. Another grouping is also used - according to homogeneous economic elements. Here costs are grouped according to economic content, i.e. regardless of their intended purpose and the place where they are used. These elements are the following:

• material costs;
• labor costs;
• insurance contributions;
• depreciation of fixed assets (funds);
• other costs (depreciation of intangible assets, rent, mandatory insurance payments, interest on bank loans, taxes included in the cost of production, deductions for off-budget funds, travel expenses, etc.).

When analyzing, it is necessary to determine the deviations of actual production costs by element from the planned ones, which are contained in the production cost estimate.

So, analysis of the cost of production in the context of costing items and homogeneous economic elements allows us to determine the amounts of savings and overruns for individual types of costs and facilitates the search for reserves for reducing the cost of products (works, services).

Analysis of costs per 1 ruble of commercial products

- a relative indicator characterizing the share of cost in the wholesale price of products. It is calculated using the following formula:

Costs per 1 ruble of commercial products this is the total cost of commercial products divided by the cost of commercial products at wholesale prices (excluding value added tax).

This figure is expressed in kopecks. It gives an idea of ​​how many pennies are spent, i.e. cost, accounts for every ruble of the wholesale price of products.

Initial data for analysis.

Costs per 1 ruble of marketable products according to plan: 85.92 kopecks.

Costs per 1 ruble of actually produced commercial products:

• a) according to the plan, recalculated for actual output and product range: 85.23 kopecks.
• b) actually in prices in force in the reporting year: 85.53 kopecks.
• c) actually at the prices adopted in the plan: 85.14 kopecks.

Based on these data, we will determine the deviation of actual costs per 1 ruble of marketable products in prices in effect in the reporting year from the costs according to the plan. To do this, subtract line 1 from line 2b:

85,53 — 85,92 =— 0.39 kopecks.

So, the actual figure is 0.39 kopecks less than the planned figure. Let us find the influence of individual factors on this deviation.

To determine the impact of a change in the structure of manufactured products, we compare the costs according to the plan, recalculated for the actual output and product range, and the costs according to the plan, i.e. lines 2a and 1:

85.23 - 85.92 = - 0.69 kopecks.

It means that by changing the product structure the analyzed indicator decreased. This is the result of an increase in the share of more profitable types of products that have a relatively low level of costs per ruble of products.

We will determine the impact of changes in the cost of individual types of products by comparing the actual costs in the prices adopted in the plan with the planned costs recalculated for the actual output and range of products, i.e. lines 2c and 2a:

85.14 - 85.23 = -0.09 kopecks.

So, by reducing the cost of certain types of products the cost indicator for 1 ruble of commercial products decreased by 0.09 kopecks.

To calculate the impact of changes in prices for materials and tariffs, we divide the amount of change in cost due to changes in these prices for actual marketable products in the wholesale prices adopted in the plan. In the example under consideration, due to an increase in prices for materials and tariffs, the cost of marketable products increased by + 79 thousand rubles. Consequently, costs per 1 ruble of commercial products due to this factor increased by:

(23,335 thousand rubles - actual marketable products at wholesale prices adopted in the plan).

The influence of changes in wholesale prices for the products of a given enterprise on the cost indicator for 1 ruble of marketable products will be determined as follows. First, let's determine the overall influence of factors 3 and 4. To do this, let’s compare the actual costs per 1 ruble of marketable products, respectively, in the prices in force in the reporting year and in the prices adopted in the plan, i.e. lines 2b and 2c, we determine the impact of price changes on both materials and products:

85.53 - 85.14 = + 0.39 kopecks.

Of this value, the influence of prices on materials is + 0.33 kopecks. Consequently, the impact of product prices accounts for + 0.39 - (+ 0.33) = + 0.06 kopecks. This means that a decrease in wholesale prices for the products of this enterprise increased the costs of 1 ruble of marketable products by + 0.06 kopecks. The total influence of all factors (balance of factors) is:

0.69 kopecks — 0.09 kopecks + 0.33 kop. + 0.06 kop. = - 0.39 kop.

Thus, the decrease in the cost indicator per 1 ruble of commercial products took place mainly due to changes in the structure of manufactured products, as well as due to a decrease in the cost of certain types of products. At the same time, an increase in prices for materials and tariffs, as well as a decrease in wholesale prices for the products of this enterprise, increased costs per 1 ruble of marketable products.

Material Cost Analysis

The main place in the cost of industrial products is occupied by material costs, i.e. costs of raw materials, supplies, purchased semi-finished products, components, fuel and energy, equal to material costs.

The share of material costs is about three-quarters of the cost of production. It follows that saving material costs to a decisive extent ensures a reduction in production costs, which means an increase in profits and an increase in profitability.

The most important source of information for analysis is the costing of products, as well as the costing of individual products.

The analysis begins with a comparison of actual material costs with planned ones, adjusted for the actual volume of production.

Material costs at the enterprise increased compared to their stipulated value by 94 thousand rubles. This increased the cost of production by the same amount.

The amount of material costs is influenced by three main factors:

• change in specific consumption of materials per unit of production;
• change in the procurement cost per unit of material;
• replacing one material with another material.

1) A change (reduction) in the specific consumption of materials per unit of production is achieved by reducing the material intensity of products, as well as by reducing waste of materials in the production process.

The material intensity of products, which is the share of material costs in the price of products, is determined at the stage of product design. Directly in the course of the current activities of the enterprise, the reduction in specific consumption of materials depends on the reduction in the amount of waste in the production process.

There are two types of waste: returnable and irrecoverable. Returnable waste materials are subsequently used in production or sold externally. Irrevocable waste is not subject to further use. Returnable waste is excluded from production costs, since it is returned to the warehouse as materials, but waste is not received at the price of full-fledged waste, i.e. source materials, but at the price of their possible use, which is significantly less.

Consequently, the violation of the specified specific consumption of materials, which caused the presence of excess waste, increased the cost of production by the amount:

57.4 thousand rubles. — 7 thousand rubles. = 50.4 thousand rubles.

The main reasons for changes in specific material consumption are:

• a) changes in materials processing technology;
• b) change in the quality of materials;
• c) replacing missing materials with other materials.

2. Change in the procurement cost of a unit of material. The procurement cost of materials includes the following main elements:

• a) supplier’s wholesale price (purchase price);
• b) transportation and procurement costs. The value of purchase prices for materials does not directly depend on the current activities of the enterprise, but the amount of transportation and procurement costs does, since these expenses are usually borne by the buyer. They are influenced by the following factors: a) changes in the composition of suppliers located at different distances from the buyer; b) changes in the method of delivery of materials;
• c) changes in the degree of mechanization of loading and unloading operations.

Suppliers' wholesale prices for materials increased by 79 thousand rubles against those provided for in the plan. So, the overall increase in the procurement cost of materials due to an increase in suppliers’ wholesale prices for materials and an increase in transportation and procurement costs is 79 + 19 = 98 thousand rubles.

3) replacing one material with another material also leads to a change in the cost of materials for production. This can be caused by both different specific consumption and different procurement costs of the replaced and replacement materials. We will determine the influence of the replacement factor using the balance method, as the difference between the total amount of deviation of actual material costs from the planned ones and the influence of already known factors, i.e. specific consumption and procurement cost:

94 - 50.4 - 98 = - 54.4 thousand rubles.

So, the replacement of materials led to savings in material costs for production in the amount of 54.4 thousand rubles. Substitutions of materials can be of two types: 1) forced replacements, unprofitable for the enterprise.

After considering the total amount of material costs, the analysis should be detailed for individual types of materials and for individual products made from them in order to specifically identify ways to save various types materials.

Let us determine by the method of differences the influence of individual factors on the cost of material (steel) for product A:

The influence on the amount of material costs of individual factors is: 1) change in specific material consumption:

1.5 * 5.0 = 7.5 rub.

2) change in the procurement cost of a unit of material:

0.2 * 11.5 = + 2.3 rub.

The total influence of two factors (balance of factors) is: +7.5 + 2.3 = + 9.8 rub.

So, the excess of actual costs of this type of material over planned ones is caused mainly by above-planned specific consumption, as well as by an increase in procurement costs. Both should be regarded negatively.

The analysis of material costs should be completed by calculating reserves for reducing production costs. At the analyzed enterprise, reserves for reducing production costs in terms of material costs are:

• elimination of the causes of excess returnable waste of materials during the production process: 50.4 thousand rubles.
• reduction of transportation and procurement costs to the planned level: 19 thousand rubles.
• implementation of organizational and technical measures aimed at saving raw materials (there is no reserve amount, since the planned measures have been fully implemented).

Total reserves for reducing production costs in terms of material costs: 69.4 thousand rubles.

Payroll Cost Analysis

During the analysis, it is necessary to assess the degree of validity of the forms and systems of remuneration used at the enterprise, check compliance with the regime of economy in spending funds on labor costs, study the ratio of the growth rate of labor productivity and average wages, and also identify reserves for further reducing production costs by eliminating the causes unproductive payments.

Sources of information for analysis are product cost calculations, data statistical form labor report f. No. 1-t, application data to the balance f. No. 5, materials accounting about accrued wages, etc.

At the analyzed enterprise, planned and actual data on the wage fund can be seen from the following table:

Table No. 18

(thousand roubles.)

This table separates out the wages of workers who receive mainly piecework wages, the amount of which depends on changes in the volume of production, and the wages of other categories of personnel, which does not depend on the volume of production. Therefore, the wages of workers are variable, and the wages of other categories of personnel are constant.

In the analysis, we first determine the absolute and relative deviation in the wage fund of industrial production personnel. The absolute deviation is equal to the difference between the actual and basic (planned) wage funds:

6282.4 - 6790.0 = + 192.4 thousand rubles.

The relative deviation is the difference between the actual wage fund and the base (planned) fund, recalculated (adjusted) by the percentage change in production volume, taking into account a special conversion factor. This coefficient characterizes the share of variable (piecework) wages, depending on changes in the volume of production, in total amount wage fund. At the analyzed enterprise this coefficient is 0.6. The actual volume of production is 102.4% of the base (planned) output. Based on this, the relative deviation in the wage fund of industrial and production personnel is:

So, the absolute overexpenditure on the wage fund of industrial and production personnel is equal to 192.4 thousand rubles, and taking into account the change in production volume, the relative overexpenditure amounted to 94.6 thousand rubles.

Then you should analyze the wage fund of workers, the value of which is mainly variable. The absolute deviation here is:

5560.0 - 5447.5 = + 112.5 thousand rubles.

Let us determine by the method of absolute differences the influence on this deviation of two factors:

• change in the number of workers; (quantitative, extensive factor);
• change in the average annual wage of one worker (qualitative, intensive factor);

Initial data:

Table No. 19

(thousand roubles.)

The influence of individual factors on the deviation of the actual wage fund of workers from the planned one is:

Change in the number of workers:

51* 1610.3 = 82125.3 rub.

Change in average annual salary per worker:

8.8 * 3434 = + 30219.2 rub.

The total influence of two factors (balance of factors) is:

82125.3 rub. + 30219.2 rub. = + 112344.5 rub. = + 112.3 thousand rubles.

Consequently, the overexpenditure on the workers' wage fund was formed mainly due to an increase in the number of workers. The increase in the average annual wage of one worker also influenced the formation of this overexpenditure, but to a lesser extent.

The relative deviation in the wage fund of workers is calculated without taking into account the conversion factor, since for the sake of simplicity it is assumed that all workers receive piecework wages, the size of which depends on changes in the volume of production. Consequently, this relative deviation is equal to the difference between the actual wage fund of workers and the basic (planned) fund, recalculated (adjusted) by the percentage change in production volume:

So, according to the workers’ wage fund, there is an absolute overexpenditure in the amount of + 112.5 thousand rubles, and taking into account the change in production volume, there is a relative saving in the amount of 18.2 thousand rubles.

• additional payments to piece workers due to changes in working conditions;
• additional payments for working overtime;
• payment for all-day downtime and hours of intra-shift downtime.

At the analyzed enterprise there are unproductive payments of the second type in the amount of 12.5 thousand rubles. and the third type for 2.7 thousand rubles.

So, the reserves for reducing production costs in terms of labor costs are eliminating the causes of unproductive payments in the amount of: 12.5 + 2.7 = 15.2 thousand rubles.

Next, the wage fund of other categories of personnel is analyzed, i.e. managers, specialists and other employees. This salary represents conditionally constant flow rate, independent of the degree of change in production volume, since these employees receive certain salaries. Therefore, only the absolute deviation is determined here. Exceeding the basic value of the wage fund is recognized as an unjustified overexpenditure, the elimination of the causes of which is a reserve for reducing the cost of production. At the analyzed enterprise, the reserve for reducing costs is the amount of 99.4 thousand rubles, which can be mobilized by eliminating the causes of overexpenditures in the wage funds of managers, specialists and other employees.

A necessary condition for reducing production costs in terms of wage costs is for the growth rate of labor productivity to outpace the growth rate of average wages. At the analyzed enterprise, labor productivity, i.e. The average annual output per worker increased compared to the plan by 1.2%, and the average annual wage per worker increased by 1.6%. Therefore, the advance coefficient is:

The faster growth of wages compared to labor productivity (this is the case in the example under consideration) leads to an increase in production costs. The impact on the cost of production of the relationship between the growth of labor productivity and average wages can be determined by the following formula:

Y wages - Y produces labor multiplied by Y, divided by Y produces. labor.

where, Y is the share of wage costs in the total cost of marketable products.

The increase in production costs due to the faster growth of average wages compared to labor productivity amounts to:

101,6 — 101,2 * 0,33 = + 0,013 %

or (+0.013) * 19888 = +2.6 thousand rubles.

At the end of the analysis of wage costs, reserves for reducing production costs in terms of labor costs identified as a result of the analysis should be calculated:

• 1) Elimination of reasons causing unproductive payments: 15.2 thousand rubles.
• 2) Elimination of the causes of unjustified overexpenditure in the wage funds of managers, specialists and other employees 99.4 thousand rubles.
• 3) Implementation of organizational and technical measures to reduce labor costs, and therefore wages for production: -

Total reserves for reducing production costs in terms of wage costs: 114.6 thousand rubles.

Analysis of production maintenance and management costs

These expenses mainly include the following items of product cost calculation:

• a) costs of maintaining and operating equipment;
• b) general production expenses;
• c) general business expenses;

Each of these items consists of different cost elements. The main purpose of the analysis is to find reserves (opportunities) for reducing costs for each item.

Sources of information for the analysis are the calculation of product costs, as well as analytical accounting registers - statement No. 12, which records the costs of maintaining and operating equipment and general production expenses, and statement No. 15, where general business expenses are recorded.

The costs of maintaining and operating equipment are variable, i.e., they directly depend on changes in the volume of production. Therefore, the basic (as a rule, planned) amounts of these expenses should first be recalculated (adjusted) by the percentage of fulfillment of the production plan (102.4%). However, these expenses include conditionally constant items that do not depend on changes in production volume: “Depreciation of equipment and intra-shop transport”, “Depreciation of intangible assets”. These items are not subject to recalculation.

The actual expense amounts are then compared with the recalculated base amounts and variances are determined.

Expenses for maintenance and operation of equipment

Table No. 21

(thousand roubles.)

In general, there is an overexpenditure for this type of expense compared to the adjusted plan in the amount of 12.8 thousand rubles. However, if we do not take into account savings on individual expense items, then the amount of unjustified overexpenditure on depreciation, operation of equipment and its repair will be 60 + 4.8 + 17 = 81.8 thousand rubles. Eliminating the causes of this unlawful overspending is a reserve for reducing production costs.

General production and general business expenses are semi-fixed, i.e. they do not directly depend on changes in the volume of production.

General production expenses

Table No. 22

(thousand roubles.)

Overall this species expenses there is a saving in the amount of 1 thousand rubles. At the same time, for certain items there is an excess of the estimate in the amount of 1+1+15+3+26=46 thousand rubles.

Eliminating the causes of this unjustified cost overrun will reduce production costs. Particularly negative is the presence of non-productive expenses (shortages, losses from spoilage and downtime).

Then we will analyze general business expenses.

General running costs

Table No. 23

(thousand roubles.)

In general, there is an overexpenditure in the amount of 47 thousand rubles for general business expenses. However, the amount of unbalanced overexpenditure (i.e., without taking into account savings available on individual items) is 15+24+3+8+7+12=69 thousand rubles. Eliminating the causes of this overexpenditure will reduce production costs.

Savings on certain items of general production and general business expenses may be unjustified. This includes items such as costs for labor protection, testing, experiments, research, and personnel training. If there are savings on these items, you should check what caused them. There may be two reasons: 1) the corresponding costs are incurred more economically. In this case, the savings are justified. 2) Most often, savings are the result of the fact that planned measures for labor protection, experiments and research, etc., have not been carried out. Such savings are unjustified.

At the analyzed enterprise, as part of general business expenses, there is unjustified savings under the item “Training” in the amount of 13 thousand rubles. It is caused by incomplete implementation of planned personnel training activities.

So, as a result of the analysis, unjustified overexpenditures were identified in the costs of maintaining and operating equipment (81.8 thousand rubles), in general production expenses (46 thousand rubles) and in general business expenses (69 thousand rubles).

The total amount of unjustified cost overruns for these cost items is: 81.8+46+69=196.8 thousand rubles.

However, as a reserve for reducing costs in terms of production maintenance and management costs, it is advisable to accept only 50% of this unjustified cost overrun, i.e.

196.8 * 50% = 98.4 thousand rubles.

Here, only 50% of unjustified overexpenditure is conditionally accepted as a reserve in order to eliminate re-accounting of costs (materials, wages). When analyzing material costs and wages, reserves for reducing these costs have already been identified. But both material costs and wages are included in the costs of production maintenance and management.

At the end of the analysis, we summarize the identified reserves for reducing production costs:

in terms of material costs, the reserve amount is 69.4 thousand rubles. by eliminating excess returnable waste of materials and reducing transportation and procurement costs to the planned level;

in terms of wage costs - the amount of the reserve is 114.6 thousand rubles. by eliminating the reasons causing unproductive payments and the reasons for unjustified overspending on the wage funds of managers, specialists and other employees;

in terms of production maintenance and management costs - the amount of the reserve is 98.4 thousand rubles. by eliminating the causes of unjustified cost overruns in the costs of maintaining and operating equipment, general production and general business expenses.

So, the cost of production can decrease by 69.4 +114.6+98.4=282.4 thousand rubles. The profit of the analyzed enterprise will increase by the same amount.

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If the replacement material has more high qualities compared to the one being replaced, then, despite the fact that in in this case There is no quantitative overrun; in value terms, the deviations are unfavorable. This leads to increased production costs.  

An indirect indicator of product quality is defects. The release of defects leads to an increase in production costs, a decrease in the volume of marketable and sold products, a decrease in profits and profitability.  

Wear of the cutting tool reduces the productivity of processing machine parts and significantly affects the accuracy of processing. Tool consumption sharply affects the increase in the cost of production of machine-building enterprises, therefore, increasing the wear resistance of cutting tools is actual problem mechanical engineering.  

The main reasons for such a significant deviation of the actual cost from the design cost are assortment shifts, poor quality of raw materials, and the use of more expensive (compared to the project) raw materials. The last reason especially often affects the increase in production costs.  

However, by the middle of the year the stimulating effect of growth factors had practically disappeared. A significant increase in prices and tariffs of natural monopolies caused an increase in production costs and, accordingly, an increase in prices, which sharply reduced domestic demand.  

The work of GiproNIIgaz proposed a method for calculating damage based on a study of the influence of the arrhythmia of production processes on changes in product costs. According to the work, the main source of damage in general is the increase in production costs.  

Specific reasons for irregular work can be identified by analyzing lost working time and the state of use of production equipment. Irregularity of production also leads to overexpenditure of the wage fund and increased production costs.  

Special place is devoted to the analysis of the relationship between the growth rates of labor productivity and wages. The lag in the growth rate of labor productivity from the growth rate of wages causes an increase in production costs, since the share of wages in the cost per unit of production increases.  

This distribution should be such as to fully compensate the energy supplying organization for the increased cost of production and the payment of bonuses to personnel responsible for the use of condensate. As calculations show, for this it is necessary that from 25 to 45% of the savings from the use of condensate remain at the disposal of the boiler room.  

The issues of increasing the operating efficiency of industrial heating equipment, increasing production output per unit of production area and reducing specific heat consumption are of national economic importance, since the distribution of such installations is widespread, and the amount of fuel they consume is more than half of all fuel produced in our country. Fuel is the main energy resource, and any overconsumption of it for any long time leads to an increase in production costs. In many cases, drying, furnace and other heating installations operate with a low degree of utilization of fuel heat due to errors made in the design, or careless installation, inattentive operation and poor use of instrumentation, insufficient qualifications of operating personnel, unsatisfactory instructions and the lack of other organizational and technical measures that involve a constant struggle to save fuel and increase the efficiency of installations.  

Manufacturing defects are products (products, semi-finished products, parts, units) manufactured in violation of or deviation from standards, technical specifications. Product defects lead to excess consumption of materials, disrupt the uniformity of production, reduce labor productivity and lead to increased production costs. Administration employees are held strictly accountable for failure to take measures to eliminate defects.  

Obviously, capital costs will be lowest with centralized mixing and regeneration facilities. However, possible filter losses with such a structure lead to a decrease in the productivity of the installation V and, consequently, an increase in production costs.  

When comparing the growth rates of labor productivity and wages, the actual ratio (lead coefficient) is compared with the planned one. Failure to meet the planned ratio between the growth rates of labor productivity and wages inevitably leads to overspending of the wage fund and an increase in production costs.  

It is advisable for enterprises to calculate economic efficiency existing systems wages, as well as the bonus system in general. When making an economic justification for a particular bonus system, it is first of all clarified under what conditions its use will not lead to an increase in production costs. Towards a definition economic efficiency of one or another remuneration system is approached differentially, taking into account the nature of the indicators and sources of bonuses for each system separately.  

The piece-rate progressive wage system is an additional incentive to increase labor productivity. However, it will only be effective if it is applied correctly, otherwise it may come down to overspending of the wage fund and increasing production costs.  

Why do many people still use fly-by-night services?
What are the tax benefits of intragroup expenses?
How to turn non-tax expenses into tax ones.

An increase in the cost of goods, works and services directly affects the company's tax obligations. An increase in tax expenses reduces taxable income. And if transactions subject to VAT are used to increase expenses, the amount of deductions for this tax simultaneously increases. Thus, from a tax point of view, it is beneficial for a company if the cost of its products approaches the selling price or even exceeds it.
However, from a financial point of view, it is obvious that not any increase in costs is beneficial for the company. After all, an organization cannot have the goal of reducing taxes at any cost, even as a result of real financial losses. Therefore, in most cases, it does not make sense to spend a real ruble just to save 20 kopecks. income tax and 18 kopecks. VAT. Consequently, any tax planning measures to artificially increase costs should not lead to financial losses.
The following types of costs fully satisfy such restrictions:
- fictitious “paper” expenses;
- expenses incurred as part of intragroup transactions;
- expenses that were actually incurred, but for some reason cannot be fully or partially taken into account for taxation without additional tricks.
Other types of costs are unlikely to be suitable for tax planning purposes, so there is no point in considering them within the framework of this article.

"Ephemeral" is still the most popular method increase in cost

This group of expenses is associated with the falsification of documents, the creation and use of organizations that do not carry out real activities (fly-by-night companies). All these actions are illegal and are fraught not only with tax and administrative, but also with criminal liability. Therefore, the author under no circumstances recommends using them in practice.
At the same time, these methods are the most primitive. They require a minimum of effort from the performer, as well as professional knowledge and skills. This is why fly-by-night accounts are still so popular in tax planning.
In practice, the organizer of the scheme achieves an increase in cost with the help of “fly-by-night companies” by integrating such a controlled fictitious organization into his own real one. economic activity. As a result, this auxiliary company can perform the functions of a supplier of goods, be a reseller (agent, commission agent), create costs by providing fictitious services or carrying out work for the organizer of the scheme, optimizing its tax obligations.
For example, a “one-day” company takes the position of a supplying (purchasing) organization. That is, all raw materials, materials and goods begin to flow into the company through it. The “one-day” property is purchased at the market price and sold to the organizer of the scheme at the price necessary for him to effectively reduce the amount of income tax and VAT. Naturally, by increasing the cost of goods purchased by the organizer of the scheme, the “fly-by-night” does not pay taxes from the tax base it has formed, either in full or in a significant share.
Partial payment of taxes makes it possible in practice to delay the detection of the scheme by tax authorities, and to use a fictitious legal entity longer and safer to minimize taxes. Which, naturally, does not make this method of tax planning legal and acceptable (Resolutions of the Federal Antimonopoly Service of the West Siberian Federal Antimonopoly Service dated 04/09/2013 N A45-20678/2012, Uralsky dated 04/29/2013 N F09-3274/13 in case N A60-26096/12 and dated 04/29/2013 N F09-3216/13, Volga-Vyatsky district dated 02/13/2013 N A79-5630/2011 and Volga district dated 03/11/2013 N A65-15309/2012).
Based on similar principles, a “one-day” company can play the role of a commission agent for the organizer of the scheme. In this case, an artificial increase in cost occurs with the help of a commission, from which the fly-by-night also does not pay taxes. There is an opinion that this option safer than integrating a “one-day” product into the purchase and sale chain, since in this case the purchase or sale of goods is carried out at market prices.
However, after the repeal of Art. 40 of the Tax Code of the Russian Federation, determining the price in accordance with the market is important only in transactions with interdependent companies, and only if a certain turnover limit is exceeded for the year. While no one has yet canceled the verification of the economic feasibility of expenses. This means that claims regarding the need for a commission agent or agent to participate in a transaction during a tax audit are quite likely. This is confirmed by extensive arbitrage practice(Resolutions of the FAS Far Eastern dated November 17, 2008 N F03-5090/2008, East Siberian dated September 18, 2008 N A19-6738/07-33-F02-4498/08 and dated August 20, 2009 N A33-9313/08, Moscow dated 10/18/2012 N A40-18642/12-20-86 and dated 06/10/2009 N KA-A40/3892-09 districts, as well as the Fourth Arbitration Court of Appeal dated 06/09/2012 N A78-9016/2011).
Fly-by-night companies are also often used by unscrupulous tax optimizers to provide fictitious services. For example, services related to the organization of the trade process, management, attraction of financing (credits, loans), transport services and forwarding, loading and unloading, storage services, warehouse processing of goods, operation, maintenance and maintenance premises, merchandising, marketing and advertising.
In practice, other options for artificially creating costs are also used. For example, sublease or license (franchise) payments, payment for the provided collateral or guarantee, additional payment for an increased volume or period of warranty obligations.
Just as in the case of the services of a reseller (agent, commission agent), the main problem for the organizer of the scheme in this case is to prove the reality of the services provided, the direction of the expenses incurred to generate income and use them in activities subject to VAT. In practice, this is not always possible to do (Resolutions of the Moscow FAS dated 03/07/2013 N A40-24312/12-90-109, West Siberian from 12/23/2013 N A70-2439/2013 and North-Western from 11/12/2013 N A26 -10206/2011 districts).
Due to the need to prove the reality of the transaction, one of the safest ways to use a “fly-by-night” is to pay interest on the loan to it. Such a front company, violating the law, does not pay taxes on the interest received, and the organizer of the scheme receives interest, taking into account the restrictions established by Art. 269 ​​of the Tax Code of the Russian Federation are included in tax expenses. However, this method has serious drawbacks.
First of all, in order to receive a significant amount of money from a one-day loan, this amount must first somehow appear from such an unscrupulous counterparty. That is, the organizer needs to develop another auxiliary monetary scheme. In addition, borrowing relationships are not subject to VAT, so payment of interest will only affect the borrower’s income tax.
Whatever role is assigned to the “one-day” company in the economic activities of the optimizer company, all financial relationships with it are fictitious. That is, all the costs of paying for goods, works, and services received from it are unrealistic. In practice, this means that the actual listed "one-day" cash under certain auxiliary schemes that do not entail an additional tax burden, they are returned to the optimizer’s disposal (cash out, loans, contribution to the authorized capital, etc.).
Another option is to pay off the debt not with money, but with some kind of “candy wrappers” - papers that have no real value (for example, bills of exchange, useless property, etc.), or no payment will be made at all. That is, the organization has accounts payable on its balance sheet to a shell company, which no one is going to repay. After the law eliminated the requirement of payment to obtain a VAT deduction, the latter option began to be used much more often.
The adoption by the Presidium of the Supreme Arbitration Court of the Russian Federation of the landmark Resolution No. 2341/12 dated July 3, 2012, concerning the company’s expenses for transactions with dubious counterparties, also made life significantly easier for unscrupulous companies. Let us recall that the essence of the Resolution is that if documentary evidence of disputed transactions is missing or contains significant defects, the amount of the expected tax benefit and costs incurred by the taxpayer when calculating corporate income tax should be determined based on market prices applied for similar transactions. Previously, when courts considered similar cases, companies risked losing the entire amount of disputed expenses.
At the same time, there is one difficulty, since based on the literal interpretation of the position of the Supreme Arbitration Court of the Russian Federation, this decision is applied only if it is proven that the controversial business transactions were carried out in reality. This position of the Supreme Arbitration Court of the Russian Federation is enshrined in the following decisions: Resolutions of the Volga-Vyatsky FAS of March 13, 2013 N A11-13062/2011, East Siberian of May 13, 2013 N A19-18119/2012, Povolzhsky of April 12, 2013 N A06-3469/2012 and North-Western districts dated 04/19/2013 N A66-3676/2011.
However, as already mentioned, in the case of “one-day” projects this presents certain difficulties. In addition, this approach cannot be used for the purposes of calculating other taxes, in particular VAT. If the documentation is defective, deductions for this tax will most likely be lost.

Cost can be increased by intra-group optimization of the tax base

More cautious companies try not to use fly-by-night products to increase costs. After all, a reduction in a company’s tax liabilities, even if not so significant, can be achieved with the help of legal ways. For example, you can create a group of companies that includes low-tax entities. By this term we mean companies that can legally pay tax at lower rates than a general regime company needing to optimize its tax obligations.
Such companies use special regimes (STS, UTII, Unified Agricultural Tax) or have various types of tax benefits and residents in low-tax or offshore jurisdictions. True, managing a group of companies is a much more difficult task than falsifying documents on behalf of a fly-by-night company and requires significantly more highly qualified personnel. In addition, when creating a group of companies, it is worth remembering that such a step must have a business purpose not related to tax optimization. For example, optimization of business processes, spinning off non-core businesses, entering new markets. Otherwise, tax authorities have the right to consider the total tax benefit received by a group of companies as unjustified (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 N 53).
However, if the division of a business has a clear business purpose, no one has the right to consider it a scheme. According to the Presidium of the Supreme Arbitration Court of the Russian Federation, even if auxiliary companies under a special tax regime are created on the basis of existing business processes, in order to determine possible tax abuses, it is necessary to evaluate not only the resulting tax savings, but also other factors (Resolution dated 04/09/2013 N 15570/12) .
In addition, in practice, very often the presence of a group of companies is not advertised. Optimizers try to avoid the slightest signs of interdependence among group members. This allows you to exclude many tax claims in advance and not invent legends about your business purpose, but it seriously reduces both business manageability and control over cash flows.
In general, low-tax entities in a group of companies are used in the same way as fly-by-night entities. That is, the tax base of the company using it is artificially transferred to them. common system taxation. But unlike “fly-by-night companies,” low-tax entities pay all legally established taxes. They just do it at lower rates. In addition, the same “one pocket” principle is used here, when expenses seem to have actually been incurred, but the recipient of the money is a company controlled by the same persons as the payer. That is, funds are essentially transferred from one pocket to another, simultaneously reducing the total tax payments of the entire group.

Note. Some companies increase the cost of goods according to the “one pocket” principle - money is transferred from the company’s pocket to the pocket of its owner, his relatives or other persons indicated by him.

For example, a friendly company that applies a simplified taxation system with an “income” base becomes a trading and purchasing agent of the company under the general regime. As a result, the entire trade margin goes to such a “simplified” person in the form of remuneration and is subject to a single tax at rate 6 instead of 20% income tax. However, such optimization will not affect VAT, since the simplified agent does not pay this tax. This drawback occurs with any integration of special regime officers into the economic activities of the organizer of the scheme, be it the provision of any other services or procurement activities. That is why companies that apply a special regime in a group of companies are often used not to increase the cost of the scheme organizer, but to reduce his income. This allows, in addition to transferring the tax base for income tax, to reduce VAT charges.
Another disadvantage of using friendly companies that use the simplified tax system, UTII or Unified Agricultural Tax is the legislative restrictions established for them on the amount of revenue, the composition of the founders, the volume of property, the number of personnel and types of activities. Companies that use income tax or VAT benefits are not exempt from these types of shortcomings.
That is why the average and big business often uses offshore or low-tax companies as a group entity. As a result, interest on loans, license fees, and payments for various types of consulting services paid in their favor, subject to certain conditions, can reduce Russian income tax to almost zero.

Why pay out of net profit if you don't have to?

The third group of methods for artificially increasing costs is, in fact, the transfer of expenses incurred for tax purposes from net profit to the category of expenses that reduce taxable income. That is, these expenses are really necessary for the company or its founders, but are not aimed at generating income (they do not meet the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation).
As a rule, such a transfer also allows you to receive a VAT deduction. Despite the fact that the condition for the deduction is not the economic justification of the expense, but the use of goods, work, or services in transactions subject to VAT (clause 2 of Article 171 of the Tax Code of the Russian Federation), there is a very close relationship between the justification of the expense and the legality of deducting VAT in relation to it.
An example of such a transfer of expenses is the purchase of a personal car, yacht or apartment for the owner of a company. In general, in order to purchase all this, the owner must first receive dividends from the company. And they are paid after payment of income tax and are not included in tax expenses (Clause 1, Article 270 of the Tax Code of the Russian Federation). In addition, dividends are subject to personal income tax at a rate of 9% (clause 4 of article 224 of the Tax Code of the Russian Federation). After this, the individual can already spend the money received from the company for his own consumption.
It’s even worse if the company simply pays for the purchase of the property the owner needs from its own funds. Such expenses cannot be taken into account when taxing profits, since it is almost impossible to prove their economic justification. The right to deduct VAT is also questionable, while the personal income tax rate will no longer be 9, but 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).
However, if instead of paying dividends or paying other people's expenses, the company acquires necessary for the owner property as fixed assets capable of generating income (rental to the same founder), then expenses in the form of depreciation and VAT deduction will be justified. That is, the company will get rid of income tax, reduce VAT, and the individual will not pay personal income tax.
In this case, the “one pocket” principle already described above applies. Money is transferred from the pocket of the company to the pocket of its owner, his relatives or other persons indicated by him, which, of course, cannot be considered a real financial loss.
The same principle is used when increasing costs by paying salaries to the owner of the company instead of dividends or to other persons instead of payments from net profit. The disadvantage of this method is that the personal income tax rate is higher than when paying dividends - 13 instead of 9% (clauses 1 and 4 of Article 224 of the Tax Code of the Russian Federation). In addition, insurance premiums are charged on the amount of wages (clause 1, article 7 and clause 1, article 8 Federal Law dated July 24, 2009 N 212-FZ).
In general, the total tariff is 30% before the maximum base for calculating insurance premiums and 10% after. The maximum amount from January 1, 2014 is 624,000 rubles. (Parts 1, 4 and 5 of Article 7, Part 1 of Article 58.2 of the Federal Law of July 24, 2009 N 212-FZ and Decree of the Government of the Russian Federation of November 30, 2013 N 1101). However, if the company applies the general taxation system, then the amounts of wages and insurance contributions can be taken into account as expenses (Article 255, paragraphs 1 and 45, paragraph 1 of Article 264 of the Tax Code of the Russian Federation).
Thus, replacing dividends (payments from net profit) with a salary will be beneficial in the aggregate for both the individual and the company if the salary amount significantly exceeds the limit on insurance contributions. Thus, it is possible to ensure that the amount of insurance premiums paid is less than the income tax savings due to increased costs.
In practice, this is about 120,000 - 150,000 rubles. per month. In addition, being an employee, the founder of the company will be able to receive from it various compensations not subject to insurance contributions (clause 3 of Article 217 of the Tax Code of the Russian Federation and Article 9 of the Federal Law of July 24, 2009 N 212-FZ). And also receive the use of various property for business purposes (car, laptop, tablet, smartphone), spend money on entertainment needs, study and go on business trips at the expense of the company.

Instructions

If, for example, you decide to change your supplier to one whose prices are much lower, but you don’t want to pay extra income tax, increase it on paper cost price goods through changes in material costs: increased transportation costs or increased labor costs. In this case, the external difference between the former and the present profit will be insignificant and the issue of taxes will not arise.

If, for example, you purchased a product at a very low price, but you want to sell it at market prices, so as not to arouse suspicion among future customers, increase cost price products through deductions to social funds and transportation costs. After increasing the cost in this way, the profit may be less, but an unreasonably low price will not make you doubt your honesty.

Increasing the cost is also beneficial if your company is a subsidiary. High production costs lead to an increase in financial flows from the owner-investor, and this is a chance to increase one’s own income. Effective ways to increase costs are to increase other expenses (consulting and agency services), increase salaries for employees and administration, and purchase more expensive raw materials. A skilled accountant can greatly improve the well-being of your enterprise, but still try to maintain moderation.

Please note that all such actions are contrary to Tax Code RF and can lead to complications in relations with law enforcement agencies, in particular the department for combating economic crimes. Try to achieve your goals in the most legal ways possible, without chasing excessive profits. Sometimes it is better to lose a small amount than to be involved in a criminal case for malicious tax evasion.

The fundamental indicator when setting prices for products is their cost price. The profit of the organization directly depends on this value. That is why it is important for any organization to know how to reduce cost price.

You will need

• report on the analysis of the available assortment
• enterprise cost analysis report

Instructions

Ensure your production process runs smoothly and continuously. Only constant update products, the development of new technologies, and other components will make it possible not only to improve the creation process products, but also reduce it cost price.

Increase worker productivity. This can be achieved by motivating employees with both moral and material incentives. Labor productivity can also be increased through automation. High productivity will lead to minimal costs per unit of goods, and, accordingly, to lower costs.

Add tetraethyl lead Pb(C2H5)4. TES is considered one of the best anti-knock agents. It is an oily, colorless liquid, its boiling point is approximately 200°C. The use of TES as an anti-knock agent began in 1921, and today it is one of the most effective and inexpensive means of concentration 0.05%. It makes it possible to increase the octane number of gasoline to 15-17 points. Tetraethyl lead is not added in its pure form, because during combustion it forms carbon deposits - lead oxide, which is deposited on other parts. To remove it from the combustion chamber, ethyl bromide, dibromopropane, and dibromoethane should be used. When burned, they form volatile compounds with lead, which are easily removed from the combustion chamber. A mixture of TES with these components and a special dye is ethyl liquid, with such components - leaded. Today, the production of leaded gasoline is prohibited, since it has high degree toxicity. Lead, accumulating in the body, causes multiple sclerosis, as it is a poison. Leaded gasoline must not be used in vehicles equipped with a catalytic converter. They break down when the engine is running after a few hours. Antiknock agents are also isooctane, neohexane, isopentane, benzene, toluene, and acetone.

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The cost of a product is the totality of all types of enterprise expenses associated with its production. This value is the minimum price at which costs are fully covered by income. Therefore, finding the cost of production is an important, targeted action, the first step on the path to profit.

Instructions

Cost analysis is one of the most important aspects economic analysis. It shows how much it cost to produce a certain volume of products. When setting the price, these expenses must be taken into account as a minimum cost. In order to make a profit without increasing the price of a popular product, you should explore the possibilities of reducing costs without losing the quality of the product.

To find the cost, add up all the costs associated with the production and sale of products. They can be divided into two large groups: variable and fixed costs. Note that the former are proportional to the volume of output. These include: costs for the purchase of raw materials, labor costs, the purchase of special equipment, or the purchase of containers and personal packaging. In other words, all resources whose consumption depends on an additional unit of goods.

Fixed costs are called so only conditionally, since they are not directly related to production, but they can also change over time. These include, for example, payment for rent of premises/warehouses/offices, piecework wages for non-production and service personnel, etc.

There are general, individual and average costs. The total cost is the total cost of the entire volume of products produced. Individual is the amount of expenses spent on the production of one unit of goods. The average cost is obtained by dividing the total by the number of units of goods. In addition, there is production and total cost.

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Sources:

• cost formula
• Calculation of basic economic parameters

Profit any companies It is very simple to calculate - subtracting expenses from income. There are two standard ways to increase profits: increasing revenues and reducing expenses. However, everything works out smoothly only on paper. What specific steps need to be taken to increase profits?

Instructions

Develop a strategy that takes into account all promising directions in the development of your companies, its current place in the market and the importance of marketing moves for profit growth.

Optimize production so that the cost of the final product is . To do this, enter into agreements with new suppliers of raw materials or wholesalers, focusing on lower prices, re-equip the enterprise, introduce new production methods, and conduct certification of employees to determine their level of professional suitability. If necessary, fire employees who are not performing to the required level. Coordinate your actions in

Conclusion: The cost of production for the reporting year amounted to 3,308,427 rubles, and for the previous year - 2,401,542 rubles. With the increase in cost, sales revenue also increased from 3,056,119 to 4,080,756, this suggests that the increase in cost, which occurs due to an increase in production volume, affects the increase in sales revenue of the enterprise.

3. Sources and factors for reducing production costs in the Federal State Unitary Enterprise "GCC"

Reducing production costs is of great importance for increasing the efficiency of social production. It presupposes, first of all, economical consumption of resources, which indicates not only a quantitative, but also a qualitative impact on the economic potential of the country and its future changes.

In conditions market economy the role and importance of production costs increases sharply (Table 6).

Table 3.1. The value of the cost of production for an enterprise.

Systematic reduction of production costs is the main means of increasing the profitability of a company in a market economy, when financial support for unprofitable enterprises is not the rule, but the exception.

Cost reduction factors are quantitatively comparable opportunities for cost savings.

The list of technical and economic factors influencing the cost of production is determined on the basis of a selection of permanent causes of changes in the cost of production under normal production conditions. Technical and economic factors can be combined into four groups: increasing the technical level of production, improving management, organization of production and labor, changes in the volume and structure of products, production structures and changes in business conditions.

In the first group of factors - increasing the technical level of production - the main ones should be highlighted:

introduction of new and improvement of used equipment and technology;

expanding the scope of application of new equipment, technology, modernization and operation of existing equipment;

the use of new types and replacement of consumed raw materials, materials, fuel and energy, improving their use;

improving the quality of products, improving their characteristics.

The second group of factors - improvement of management, organization of production and labor - includes:

rationalization of production management;

improving the organization and maintenance of production;

improving the organization of work and the use of working time;

elimination of unnecessary costs and losses (including losses from defects).

In the third group of factors - changes in the volume and structure of products, production structure - the following factors are distinguished:

relative change conditionally fixed costs as a consequence of changes in the volume of production;

relative change in depreciation charges;

change in the structure of manufactured products;

commissioning of new production facilities (and in associations also the commissioning of new enterprises);

development of new enterprises and preparation of production at existing enterprises.

The fourth group of factors – changes in business conditions – includes:

changes in prices for manufactured products;

changes in prices for consumed raw materials, materials, components and semi-finished products, fuel, energy;

changes in wages in accordance with government decisions;

changes in tax conditions;

valuation of fixed assets and changes in depreciation rates.

In the practice of economic activity of enterprises, sources and factors of cost reduction are distinguished. Sources are understood as quantitatively commensurate savings of all costs incurred by the enterprise in the process of production and sales of products. In various industries, sources of cost reduction have their own characteristics.

Important sources of reducing production costs are:

increase in production volume due to more complete use of production capacity, production space, improvement of technology, and rational organization of repairs. The final results of management, in particular the level of cost, volume of output, profitability, and profit, depend on the level of the material and technical base of the enterprise and the degree of use of its production potential. If the production capacity of the enterprise is not fully used, this leads to an increase in the share of fixed costs in the total amount and, as a consequence, an increase in the cost of production;

reduction in production costs is ensured, first of all, by increasing labor productivity. With an increase in labor productivity, labor costs per unit of production are reduced, and consequently, the share of wages in the cost structure decreases. The success of the struggle to reduce costs is determined, first of all, by the increase in worker productivity, which, under certain conditions, ensures savings on wages;

reducing costs through the economical use of raw materials, the use of substitutes, improving the range and structure of products, reducing non-production costs and reducing defects. Material costs, as is known, occupy a large share in the cost structure, so even a slight saving of raw materials, materials, fuel and energy in the production of each unit of product for the entire enterprise has a major effect;

Reducing production maintenance and management costs also reduces production costs. The size of these costs per unit depends not only on the volume of output, but also on their absolute amount. The lower the amount of factory overhead costs for the enterprise as a whole, the lower, under other conditions, the cost of each product. The reserves for reducing general plant expenses lie, first of all, in simplifying and reducing the cost of the management apparatus and saving on management costs. The composition of general plant expenses also largely includes the wages of auxiliary and auxiliary workers. Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers employed in these works, and, consequently, to savings in general plant expenses. Automation and mechanization of production processes, reducing the share of manual labor costs in production are of utmost importance.

Conclusion

Product cost , works, services is a valuation of products used in the production process (performance of work, provision of services) natural resources, raw materials, fuel, energy, fixed assets, labor resources, as well as other costs.

When analyzing and planning costs and product costs, two classification criteria are most widely used: economic element And costing items.

The economic element is understood as an economically homogeneous type of cost for the production and sale of products (works, services), regardless of purpose, which within a given enterprise is impossible and impractical to detail in more detail.

A unified list of economic elements has been established:

a) material costs;

b) labor costs;

c) deductions for social needs;

d) depreciation of fixed assets;

d) other costs.

Under calculation item refers to a certain type of costs that form the cost of the product as a whole or its individual type.

Grouping by costing items makes it possible to determine the cost of products that have completely completed the production cycle and are ready for sale or sold.

Determining the costs associated with producing and selling a unit

products is called costing, and the document in which they

are reflected by calculation.

The objects of cost calculation are individual species products, works, services, products (works, services) of a specific division of the main and auxiliary production, products of varying degrees of readiness and all commercial products of the enterprise.

There are various costing models and methods. According to the method of cost distribution - the method of full and the method of partial cost distribution.

The partial cost distribution model is direct costing, where the cost of production is taken into account and planned only in terms of variable costs. The cost accounting system, depending on the utilization of production capacity, involves the inclusion in the cost of variable and part of the fixed costs, determined in accordance with the utilization rate of production capacity.

The full cost allocation method is a system of cost accounting and product costing in which all direct production costs and all indirect costs are included in the cost of production. In this case, direct costs are attributed to a specific type of product in an economically feasible way. The total amount of indirect costs is distributed among types of products in proportion to the selected distribution coefficients.

It is possible to separately identify such a cost accounting system as “standard-cost”, which is a system of cost accounting and cost calculation using standard (standard) costs. It is based on the principle of accounting and control of costs within the limits of established norms and standards and deviations from them.

When calculating the full cost, the following calculation methods are used: direct counting method, calculation-analytical, normative, parametric, cost exclusion method, coefficient and combined.

Short description

Purpose course work is to disclose issues related to the analysis of product costs and study the influence of factors affecting the level of costs, as well as consider ways to reduce costs. As a practical application, the work provides data on the analysis of production costs at the Federal State Unitary Enterprise "GCC" in Zheleznogorsk. When studying this topic, I used educational and special literature on the theory of economic analysis.
Coursework objectives:
1. Reveal the concept and essence of cost
2. Identify classification characteristics of costs for production and sales of products
3. Consider methods for calculating product costs
4. Study cost planning for the volume of products sold
5. Analyze the cost of production using an example

The content of the work

Introduction 3
1. Concept and economic essence of cost 5
1.1. Classification of costs for production and sales of products 7
1.2. Costing methods 13
1.3. Factors influencing the reduction of production costs. 21
1.4 The meaning and objectives of cost analysis and management. 23
2. Study of costs of production and sales of products
at FSUE "GCC" 25
3. Sources and factors for reducing production costs in the Federal State Unitary Enterprise "GCC" 28
Conclusion 31
References 33