So, if in the example of calculating the plan of specific costs for 1 rubles. Modern products leave unchanged the planned cost and selling prices of a unit of product and change the number of products manufactured, then you can trace the change in the average costs by 1 rubles. commodity products with quantitative deviation of the range of products from the plan.
The data given in the table show that small quantitative changes in the assortment of products cause deviations in the planned costs for 1 rubles. commodity products from 74.4 to 76.7 kopecks. at actual costs 76.4 kopecks.
Reducing costs when changing the range of products is 0.4%, while without taking into account changes in the range of products costs by 1 rubles. commodity products allegedly increase by 2.7%.
At enterprises that produce a wide range of products, an indicator of costs for 1 rubles. product products are generalized for all costs for all products of finished products. In order for this indicator to reflect the actual decrease in the cost of production, it is necessary to clean the cost of costs not related to the direct work of the enterprise.
First of all, the level of valid vacation prices should be set. If the analysis is carried out in the current year, compared with the previous one, and during this period there has been a decrease in selling prices, the products of the previous year should be counted at prices accepted for the current year.
When changing vacation prices for any of the components of raw materials and materials, a similar recount should be made and raw materials and materials.
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