One after another, economic crises put in a difficult position not only enterprises, but also citizens - consumers, on the level of purchasing power of which the manufactured products depend.

With the transition to market relations, the ability to manage effectively becomes a condition for the survival of an enterprise in the competitive struggle. Achieving high results of the enterprise is impossible without effective management costs of production and sale of products.

There are many ways to reduce the cost of production: this is the use of less expensive materials, it is also the improvement of the production process, automation and reduction of the number of employees, it is also cooperation with other enterprises that can produce certain components at lower prices.

The decisive condition for reducing the cost is the introduction of new technology, comprehensive mechanization and automation of production processes, improvement of technology, the introduction of advanced types of materials, which can significantly reduce the cost of production.

Expansion of specialization and cooperation is a serious reserve for reducing production costs. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization requires the establishment of the most rational cooperative ties between enterprises.

Reducing the cost of production is ensured primarily by increasing. With an increase in labor productivity, labor per unit of output decreases, which means that and specific gravity in the cost structure.

The main condition for reducing the cost of raw materials and materials for the production of a unit of production is the improvement of product designs and the improvement of production technology, the use of advanced types of materials, the introduction of technically justified rates of expenditure of material assets.

Reducing production maintenance and management costs also reduces production costs. The reserves for reducing general production and administrative costs consist, first of all, in simplifying and cheapening the administrative apparatus, in saving on administrative costs. Measures for the mechanization of auxiliary and ancillary work leads to a reduction in the number of workers employed in these works. Automation and mechanization of production processes are of paramount importance here.

Significant reserves of cost reduction is in the reduction of losses from rejects and other non-productive costs. Studying the causes of marriage, identifying the reasons for their occurrence make it possible to take measures to eliminate losses, reduce and most rational use production waste.

The scale of identifying reserves for reducing the cost of production largely depends on how the work is organized with the study and implementation of experience as in other enterprises.

Thus, having considered ways to reduce the cost of production, it can be concluded that resource-saving technologies are an outlet for a commodity producer, therefore, modern equipment should be introduced into production and introduced rational methods manufacture of products, and compliance general principles and laws not only will not lead to a deterioration in the final product, but will also give the domestic producer the opportunity to receive additional buyers and additional income.

When analyzing the cost of production, the reasons for the resulting savings or the admitted cost overruns are identified in order to establish reserves for further cost reduction. Such reserves can be:

Reduction of consumption rates of raw materials and materials, savings as a result of replacing some types of raw materials, materials, fuel with others, more progressive;

Reduction of losses from rejects and production waste; the most complete use in the production of secondary resources and by-products; increasing labor productivity, optimizing wage costs;

Improving product quality.

Continuous technical progress... The introduction of new technology, comprehensive mechanization and automation of production processes, improvement of technology, the introduction of advanced types of materials can significantly reduce the cost of production.

Reducing the cost of production is ensured primarily by increasing labor productivity. With an increase in labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases. The success of the struggle to reduce the cost is determined, first of all, by an increase in the productivity of workers, which, under certain conditions, provides savings on wages. Let us consider in what conditions, with an increase in labor productivity at enterprises, the costs of wages workers. An increase in output per worker can be achieved through the implementation of organizational and technical measures, due to which, as a rule, the production rates and, accordingly, the prices for the work performed change. An increase in production can also occur due to overfulfillment of the established production standards without carrying out organizational and technical measures. The production rates and prices in these conditions, as a rule, do not change. In the first case, when the production rates and prices change, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with a decrease in prices, the share of wages in the cost of a unit of production decreases. However, this does not lead to a decrease in the average wages of workers, since the organizational and technical measures given make it possible for workers to produce more products with the same labor costs. Thus, the implementation of organizational and technical measures with a corresponding revision of production rates makes it possible to reduce the cost of production by reducing the share of wages in a unit of production simultaneously with an increase in the average wages of workers.

In the second case, when the established production rates and prices do not change, the cost of wages of workers in the unit cost does not decrease. But with an increase in labor productivity, the volume of production increases, which leads to savings on other items of expenditure, in particular, the costs of servicing production and management are reduced. This happens because a significant part of the costs in the shop floor (and almost completely in the general plant costs) are conditionally fixed costs (depreciation of equipment, the maintenance of buildings, the maintenance of the shop and general plant apparatus and other costs), which do not depend on the degree of fulfillment of the production plan. This means that their total amount does not change or hardly changes depending on the fulfillment of the production plan. It follows from this that the greater the output, the smaller the share of shop and general plant costs in its cost. With an increase in the volume of production, the profit of the enterprise increases not only due to a decrease in the cost price, but also due to an increase in the number of products produced. Thus, the greater the volume of production, the more, other things being equal, the greater the amount of profit received by the enterprise. The most important in the struggle to reduce the cost of production is the observance of the strictest economy regime in all areas of the production and economic activities of the enterprise. The consistent implementation of the economy regime at enterprises is manifested primarily in the reduction of the cost of material resources per unit of production, in the reduction of costs for maintenance of production and management, in the elimination of losses from rejects and other unproductive costs. Material costs, as you know, in most industries occupy a large share in the structure of production costs, therefore, even a slight saving of raw materials, materials, fuel and energy in the production of each unit of production as a whole for the enterprise gives a large effect. The enterprise has the ability to influence the cost of material resources, starting with their procurement. Raw materials and materials are included in the cost price at the price of their purchase, taking into account the cost of transportation, therefore right choice material suppliers affect the cost of production. It is important to ensure the receipt of materials from such suppliers that are located at a short distance from the enterprise, as well as to transport goods using the cheapest mode of transport.

Literature:

1.Basovskiy L.E. Marketing: Course of lectures. - M .: INFRA-M, 2006, - 367 p.

2.Deliyskaya M.G., Soloviev I.A. Competitiveness of products. - M .: Publishing house of standards, 2007, - 284 p ..

3. Sergeev I.V. Enterprise Economics: Textbook. - 2nd ed., Rev. and add. - M .: Finance and statistics, - 304 p.

Planning the costs of production and sales of products. At the same time, inflationary processes in the economy, the rise in prices for both raw materials and materials and for finished products, sharply weakened attention to determining the cost of production. Due to fiscal considerations of external controllers, the main focus in accounting for production costs is the legality of including these costs in the cost of production, rather than the accuracy of its calculation. To achieve this goal, it is necessary to solve the following tasks: to study the essence and ...

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The cost of production and ways to reduce it .

PLAN

INTRODUCTION................................................. .................................................. ...... 3

CHAPTER 1. THEORETICAL ASPECTS OF FORMATION OF PRODUCT COST .......................................... .................................................. ............... 5

.............................................................. 5

1.2. The cost of industrial products and its structure........................ 8

1.3. Technical and economic factors and reserves for cost reduction... 12

CHAPTER 2. ANALYSIS OF THE COST OF PRODUCTS OF LLC "FABRICS" AND WAYS OF ITS REDUCTION .................................... .................................................. ............... nineteen

2.1 Characteristics of the enterprise.................................................................... 19

2.2 Analysis of the dynamics of operating costs per 1 rub. cost of products sold............................................................................................................. 21

2.3 Analysis of the influence of factors of changes in costs per 1 rub. cost of products sold.................................................................................... 22

2.4 Analysis of the influence of the composition of products by the age of its release on changes in costs per 1 ruble. cost of products sold.................................. 26

2.5 Analysis of the impact of the cost of individual product groups by the level of their profitability................................................................................................... 27

2.6 Cost analysis for costing items.............. 29

CHAPTER 3. WAYS OF COST REDUCTION .......................................... 31

CONCLUSION................................................. .................................................. .... 34

LIST OF USED LITERATURE ............................................... .35

INTRODUCTION

Enterprise costs consist of the entire amount of the enterprise's expenses for the production of products and their sale. These costs, expressed in monetary terms, are called the cost price and are a part of the value of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation, wages of production personnel and other cash costs. means the economy of materialized and living labor and is the most important factor in increasing the efficiency of production, the growth of savings. Thus, the relevance of the topic of researching ways to reduce the cost of production today can hardly be overestimated.

The main purpose course work consists in studying, on the example of an operating domestic enterprise, possible ways to reduce the cost of its products.

This goal has led to the need to address a number of interrelated assignments:

· To study the essence of the concept of production cost;

· Analyze the features of the formation of the cost of production of the enterprise;

· Work out possible ways reducing the cost of production of the enterprise.

Subject coursework are economic relations, which arise in the process of forming the cost of production of the enterprise.

As object term paper stands for the cost of production and ways to reduce it.

Course work consists of an introduction, main part and conclusion. In the introduction, the relevance of the topic, purpose, objectives, subject and object of research are formulated. The main part analyzes the problem posed. In conclusion, the main results are presented. coursework.

CHAPTER 1. THEORETICAL ASPECTS OF FORMATION OF PRODUCT COST

1.1. The essence of the concept of cost

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depend on how the company decides to reduce the cost of production.

Immediate task analysis are: checking the validity of the plan at cost, progressive cost rates; assessing the implementation of the plan and studying the reasons for deviations from it, dynamic changes; identification of reserves for cost reduction; finding ways to mobilize them.

The identification of reserves for reducing the cost should be based on a comprehensive technical and economic analysis of the enterprise: the study of the technical and organizational level of production, the use of production capacity and fixed assets, raw materials and materials, labor, economic ties.

The costs of living and materialized labor in the production process are the costs of production. In the conditions of commodity-money relations and the economic isolation of the enterprise, differences inevitably remain between the social costs of production and the costs of the enterprise. Social cost of production- This is the totality of living and materialized labor, which is expressed in the value of production. Enterprise costs consist of the entire amount of expenses of the enterprise for the production of products and their sale. These costs, expressed in monetary terms, are called the cost price and are part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation, wages of production personnel and other cash costs. Reducing production costs means the economy of materialized and living labor and is the most important factor in increasing the efficiency of production, the growth of savings.

The largest share in the costs of industrial production falls on raw materials and basic materials, and then on wages and depreciation deductions.

The cost of production is interconnected with the indicators of production efficiency. It reflects most of the cost of production and depends on changes in the conditions of production and sale of products. The technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, organization of production, in the structure and quality of products and on the amount of costs for its production. Cost analysis, as a rule, is carried out systematically throughout the year in order to identify internal production reserves for their reduction.

A number of indicators are used to analyze the level and dynamics of changes in the cost of production. These include: estimate of production costs, the cost of commodity and products sold, a reduction in the cost of comparable commodity products and the cost of one ruble of commodity (sold) products.

Production cost estimate- the most general indicator that reflects the entire amount of the enterprise's expenses for its production activities in the context economic elements... It reflects, firstly, all the costs of the main and auxiliary production associated with the release of marketable and gross output; secondly, the costs of works and services of a non-industrial nature (construction and installation, transport, research and design, etc.); third, the costs of mastering the production of new products, regardless of the source of their compensation. These costs are calculated, as a rule, without taking into account the intra-plant turnover.

The cost of marketable products include all costs of the enterprise for the production and sale of commercial products in the context of cost items. Cost of products sold is equal to the cost of the commodity, minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology, plus the production cost of products sold from the remains of the last year. Costs reimbursed from the fund for the development of new technology are included in the cost of goods, but are not included in the cost of products sold. They are defined as the difference between the planned cost of the first year of mass production of products and the cost adopted when prices were approved:

С Р = С Т - З Н + (С П2 - С П1),

where С Р - cost of goods sold

C T - the cost of marketable products

З N - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology

С П1, С П2 - the production cost of the remainder of the unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the level of cost at various enterprises or its dynamics for different periods time, production costs should be reduced to one volume. Unit cost (costing) shows the costs of the enterprise for the production and sale of a specific type of product per one natural unit. Costing is widely used in pricing and benchmarking.