To identify deviations from the plan and study the dynamics of the cost of products, reporting calculations are compared with detailed planned calculation and reporting calculation for the previous year.
At the same time, elements of direct material costs (raw materials, materials, fuel, electricity) are analyzed in natural quantities in the form of deviations from standards and in monetary terms.
This determines the factors affecting the deviation from the plan. Analysis of costs by elements of overhead costs is made by comparing the actual costs with estimates and last year’s reports under expenses. It is advisable to analyze comprehensive costs of expenses in their components, using the decryptions of the estimates of overhead costs.
When analyzing the cost of production, it is necessary to check the correctness of the amount of expenses per unit of products from the account of expenses of future periods (for example, open work, expenses for development, etc. D.). These expenses, as a rule, should be written off to the cost of a unit of products strictly according to the plan.
It is also necessary to check the correctness of the planned write -off of these expenses. For example, whether the write -off of opening the powerful fossil power power consists of opening power, since in this regard, distortions of both planned and actual cost of products due to incorrect write -offs from the account of future periods can be allowed.
One of the important factors affecting the level of cost is the use of the wage fund. Therefore, the study of this factor in the analysis of cost is of great importance.
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