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Analysis of costs of products production
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Analysis of the costs of manufacturing products allows you to objectively assess the degree of involvement of production resources in production itself and the efficiency of each of its participants. Thanks to the analysis of production costs, one can honestly answer the question of whether everything possible has been done in production to reduce the cost of production - this is one of the most important production goals. Based on the analysis of production costs, a general conclusion can be drawn about the state of production and economic activity of the enterprise.
Production costs have the most direct impact on the cost of production and, accordingly, on the profit, which can only be determined after the product has been sold. The structure of production costs includes those costs that are related to all production processes, starting with the acquisition of the total volume of inventories, their delivery and storage in the warehouse until the moment the products are transferred to the warehouse from production. Cost control allows manufacturing to allocate costs to cost centers in order to have a general idea of what and how much money is required.
Who is the developer?
Akulov Nikolay
Expert and chief programmer who participated in the design and development of this software.
2024-11-22
Video of analysis of costs of products production
If the analysis of the total costs of production of products allows you to determine their structure, then the analysis of the structure of production costs allows you to establish their relationship with each other and draw up a list of places of their occurrence, which can also be assessed for feasibility, determine costs that will be considered non-productive costs, and, by excluding from the list, to reduce the cost.
The analysis of the production costs of the enterprise is carried out in the software "Universal Accounting System" in the current time mode, i.e. the analysis results will always correspond to the moment of the request. The analysis of the amount of production costs is carried out in a special section of the software menu, which is called Reports, it is in it that internal reporting is formed - statistical and analytical, compiled in each reporting period and drawn up accordingly - tables, graphs, diagrams in color.
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Chief programmer who took part in the translation of this software into different languages.
Analysis of the total cost of production of products suggests analyzing the total cost of products in general and for each cost item. Analysis of the structure of production costs allows you to study in more detail the cost of different categories of products separately, as well as each cost item, to estimate the costs per unit of manufactured products. It should be noted that it is impossible to organize a qualitative analysis of the cost structure on the basis of the general balance sheet only; this will require statistical accounting, calculation of the cost price according to planned and actual indicators to determine the deviation between them, which is also the subject of general analysis, accounting data on the main and auxiliary production if the second is provided.
All these possibilities are provided by automation, while the exchange of information between different categories of data will be carried out automatically - the software configuration for a general analysis of the cost structure will independently select the necessary information. If the reports with analysis are in the Reports section, then the accounting current documents with production data are in the Modules section - here the operational activity is in full swing on the general business processes that the enterprise conducts. The structure analysis software configuration has a third section in the menu - References, which is the first to enter into work when the program is launched, since the main organizational process takes place here - the structure of work processes and accounting procedures is determined, their subordination, accounting and settlement methods are selected ...
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Analysis of costs of products production
According to the presented structure of the program menu, the employees of the enterprise have access to work only in one of the three sections - exactly where the general operational and operational activities are carried out, these are Modules. The section for analysis Reports is intended for the management staff so that it makes the right decisions on issues of general management of the enterprise and separately for different types of activities. The section on organizing the structure of work processes and, including analysis, References, is an installation and informational one, thanks to the information contained here, you can determine the standard indicators established in the industry for your production activities. Sections have a similar internal structure and the same heading for processes and their participants.
The software configuration for the analysis of the cost structure prepares other reports with analysis - for all participants in industrial relations, which makes it possible to consider the effectiveness of processes from the point of view of various evaluation criteria, including personnel productivity, customer activity, demand for manufactured products, etc. the format of reports can be changed according to the priority of parameters, the structure of which is formed individually for each enterprise.