If changes of size of expenses during the analyzed period did not find reflection in the above factors, them carry to the other. It is possible to refer to them, for example, change of the sizes or any termination of obligatory payments, change of size of the expenses included in product cost, etc.
For the analysis and dynamics of change of cost of a prodktion a number of indicators ispolztsya. Treat them: the estimate of costs of production, prime cost of a commodity and realizemy prodktion, decrease in prime cost of a comparable commodity prodktion and costs of one rbl of the commodity (realized) prodktion.
The greatest share in costs of production of an industrial output is the share of raw materials and the main materials, and then of a salary and depreciation charges. In light industry the share of raw materials and the main materials makes 86%, and a salary with assignments on social insurance - about 9%.
Influence on prime cost of products of changes in placement of production is analyzed when the same type of production is made at several enterprises having unequal expenses as a result of application of various technological processes. Thus it is expedient to carry out calculation of optimum placement of separate types of production for the enterprises of association taking into account use of the existing capacities, decrease in costs of production and on the basis of comparison of optimum option with actual to reveal reserves.
Increase of a technological level of production. This introduction of new, progressive technology, mechanization and automation of productions; improvement of use and application of new types of raw materials and materials; change of a design and technical characteristics of products; the other factors raising a technological level of production.
At improvement of use of fixed assets decrease in prime cost results from increase of reliability and durability of the equipment; improvement of system of scheduled preventive maintenance; centralization and introduction of industrial methods of repair, contents and operation of fixed assets. The economy is estimated as work of absolute reduction of expenses (except depreciation) on a unit of equipment (or other main fund on srednedeystvuyushchy quantity of the equipment (or other main fund.
Relative change of depreciation charges pays off especially. The part of depreciation charges (as well as other costs of production) does not join in prime cost, and is compensated at the expense of other sources (special funds, the fees on the party which are not included in structure of products, etc.) therefore the total amount of depreciation can will decrease. Reduction is determined by actual data for the reporting period. The general economy on depreciation charges is counted on a formula