Factors affecting the cost of milk. Factor analysis of changes in the cost of milk. Analysis of the results from the sale of milk products

Analysis and ways of reducing the cost of milk on the example of the Voronezh region

Course work

Factors affecting the cost of milk. Factor analysis of changes in the cost of milk. Analysis of the results from the sale of milk products

Analysis and ways of reducing the cost of milk on the example of the Voronezh region

Course work

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Table 6. Dynamics of the prime cost of milk for 1998-2004

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Table 6. Dynamics of the prime cost of milk for 1998-2004

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K. e. n. Associate Professor Stepanova Tatiana Alexandrovna

Assistant Izmailova Lyudmila Nikolaevna

Assistant Anufrieva Alexandra Vladimirovna

2nd year student of accounting and finance Nefedova Lilia Mikhailovna

Voronezh State Agrarian University Emperor Peter I.

Agriculture is one of the most important branches of the national economy. It produces food and also provides other needs of society. Milk, along with bread, potatoes, meat and vegetables, makes up the bulk of the average Russian's food basket. Milk nutrients are in the most favorable ratio for assimilation by the body.

The cost of production is one of the most important economic categories agriculture... It reflects all aspects of the economy

Cost reduction is one of the primary and urgent tasks of any enterprise. The amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products depend on the level of the cost of production. The problem of reducing the cost has acquired particular importance at the present stage. The search for reserves to reduce it helps many farms to increase their competitiveness, avoid bankruptcy and survive in a market economy

For 9 months of 2015, milk production in agricultural enterprises of the Russian Federation increased by 225.5 thousand tons, or 2%, compared to 2014, and amounted to 11331.5 thousand tons. At the same time, milk production in farms of all categories for the specified period amounted to 24,172.9 thousand tons, which is 83.4 thousand tons or 0.3% less than the corresponding level of the last year. The Voronezh Region has one of the highest growth in milk production in agricultural enterprises. The increase amounted to 22.7 thousand tons, or 6.6%. For the specified period, milk production in the Russian Federation per 1 cow of a dairy herd in agricultural organizations not related to small businesses, amounted to 4055 kg, or 251 kg (6, 6%) more than in the same period in 2014.

As with any business, there are a number of costs involved in dairy farming. Their amounts depend on several factors, for example, the number of cows, the variety of feed, veterinary costs, technical equipment and many others.

Let's analyze the main indicators of milk production in the Voronezh region for a number of years.

Table 1- Indicators of milk production in the Voronezh region

Indicators				Rate of increase,%
Indicators				Rate of increase,%
1.The number of cows, head.
2. Cost of milk, total, thousand rubles
3.Gross milk yield, c
4.Revenue from the sale of milk, thousand rubles
5. Milk sold, c
6. Received live calves, head.
Analytical indicators
7. Productivity of cows, c
8.Young calves per 100 cows, head
9.Cost price of 1 centner of milk, rub.
10. Selling price of milk, rub.

Analyzing the growth rate according to these indicators, in general, there is a positive trend in the development of this industry. The gross milk yield increased by 9.61%, the amount of milk sold increased by 20.63%, the proceeds from the sale of milk by 40.21%. However, it should be noted that the increase in the cost of 1 centner of milk was more than 6%.

Having carried out an analytical grouping by the enterprises of Anninsky, Kantemirovsky, Borisoglebsky, Ostrogozhsky and Pavlovsky districts on the productivity of cows, we identified the presence of a connection and its direction. The relationship between the milk yield from 1 cow and the cost of 1 quintal is inversely proportional, that is, with an increase in the productivity of cows, the cost of 1 quint of milk decreases. With maximum productivity (65.55 centners), the prime cost is 1,742.38 rubles, with minimum productivity (24.67 centners), the prime cost is 1,760.95 rubles. With an increase in milk yield from 1 cow, the labor intensity of 1 centner of milk decreases. The decrease in the cost of 1 quintal of milk, in turn, led to an increase in the level of profitability up to 36.1%.

Then a multivariate model was built. In the resulting model, the coefficient of determination is 0.9760, and the correlation coefficient is 0.9879, which indicates a very close close functional relationship between such factor characteristics as milk yield from 1 cow, labor intensity of 1 quintal of milk, production costs per cow, level specialization, the specific weight of the cost of growth in the total costs of animal husbandry and the effective indicator (the cost of 1 centner of milk).

After conducting an index analysis, we found that both factors, both intensive and extensive, had a negative impact on the average cost of a given type of product. We propose to consider how the main economic indicators characterizing milk production will change, if the negative factor is eliminated.

Table 2- Variant calculation of increasing the economic efficiency of milk production

	Indicators
	The cost price is 1 cent. milk, rub.	Gross milk yield, c.	The cost of all milk produced, thousand rubles	Revenue from the sale of milk, thousand rubles	Profit from the sale of milk, thousand rubles	Profitability level,%	Deviations (+ ;-), p.p.

1) reduction of the cost of 1 quintal of milk in individual enterprises
2) improving the structure

We see a positive economic effect if the negative influence of factors on the average cost is eliminated at least to the initial level. Moreover, as a result of reducing the cost of 1 c. milk in some enterprises, the level of profitability of milk will increase by 12.39 percentage points. By improving the structure of milk produced, i.e. increasing the share of enterprises with a lower cost of milk, the level of profitability will increase by 2.16%.

For the enterprises that have been analyzed, it is possible to identify several ways to reduce the cost of 1 centner of milk.

I. Increase the productivity of cows.

The following factors influence the increase in milk production of cows:

1) Heredity. Revealing the qualities of parents to offspring and their effective use in the herd creates reliable prerequisites:

a) selection of an outstanding ancestor of the family;

b) creation of a highly productive herd;

2) Breed. All other things being equal, the level of milk production and the composition of milk of cows depend on their breed. Dairy cows are distinguished by good feed pay, an active response to milking processes, and often a high lifetime productivity.

3) Physiological condition. The physiological state includes: age, duration of lactation, pregnancy, sexual cycle, service period, dry period, milk flow rate, udder shape.

4) Conditions of feeding, maintenance and use. This factor most significantly affects the milk production of cows. With poor feeding, milk yield decreases, and fat content may even slightly increase, and then it decreases. Temperature, humidity, gas saturation of the environment also have an effect.

II. Increasing labor productivity.

With an increase in labor productivity, labor costs per unit of output are reduced, and, consequently, and specific gravity wages in the cost structure. This requires:

1) The introduction of new technology;

2) Mechanization and automation of production processes;

III. Reducing the cost of production maintenance and management also reduces the cost of 1 quintal of milk. The size of these costs per unit of production depends not only on the volume of production, but also on their absolute amount. The lower the amount of expenses for the whole enterprise, the lower, other things being equal, the cost price.

Bibliography.

1. Surkov I.M. Intensification of dairy farming: current state, efficiency of using additional investments / I.M. Surkov, L.N. Kapustina // Region: systems, economics, management.-Voronezh: "Scientific book", - 2011.-№2 (13).

2. Surkov I.M. Dairy cattle breeding of the region: analysis of creation, growth reserves (monograph) / I.M. Surkov, L.N. Kaputina Voronezh: publishing house "Istoki", 2012.

3. Surkov I.M. Analysis of the development of small forms of farming in the village of the Voronezh region and their role in the production of livestock products. Surkov, A.V. Anufrieva // Bulletin of VGAU.-2015-№4 (47) .- p. 280-287.

4. Ulezko A.V. Modeling as a tool for making managerial decisions / A.V. Ulezko, A.V. Kotarev // Bulletin of the Voronezh State Agrarian University.-2008.-No.1 (16) .- p.73-79

5. Ulezko A.V. Information support of adaptive management in agrarian formations / A.V. Ulezko, Ya.I. Denisov, A.A. Tyutnikov.-Voronezh: publishing house "Istoki", 2008.-106s.

At the present stage of production, technological, economic and social processes are interconnected. One and the same factor, being the cause of one phenomenon, often appears as a consequence of another. Analysis is used to identify such causal relationships, the degree of their mutual influence on the activities of agricultural enterprises. With the help of analysis in animal husbandry, control over the implementation of the production plan, animal productivity, herd turnover is carried out, the reasons for saving and cost overruns are identified. material costs for production.

It is advisable to start the analysis of milk production by studying the dynamics of its production.

Table 10- Dynamics of gross milk production

Name
Livestock of cows
Milk production
Milk per cow
Implemented

Full cost

Table 11 - Influence of the number of cows and their productivity on the volume of milk production

The growth of gross milk production in 2011 compared to the level of 2010 was 1466 ct according to the table it can be seen that the main factor affecting the increase in production is the productivity of cows. Consequently, the most important condition for increasing milk production is the productivity of animals.

Table 12 - Density of livestock

According to table 12, it can be seen that the density of the entire livestock is either decreasing or increasing, while the number of cows remains unchanged every year. So in 2010-2011, the cattle density remains unchanged, and in 2012 it increases by 2.5%. This is primarily due to the livestock population at the enterprise, since the area of \u200b\u200bagricultural land remains unchanged.

In the process of analyzing herd reproduction, it is necessary to study the structure of the herd, establish the changes that have occurred in it and give them an economic assessment, that is, to show how expedient changes in the structure of the herd are in terms of increasing the volume of production, rational use of labor and feed resources and maximizing profit.

So, let's look at the existing structure of the herd at ZAO PZ Krasnaya Baltika

Table 13 - Dynamics of livestock and herd structure (at the end of the year)

According to table 2.4, it can be seen that the number of animals is preserved. The proportion of young animals born in previous years and cattle for fattening in the herd is increasing. What is not negative pointas this group is not the most productive.

In 2010, the proportion of fattening cattle decreased - this is expedient for this farm, since meat production brings some losses.

A prerequisite for creating a homogeneous highly productive herd is correct organization rearing heifers selected for the repair of the broodstock. In the structure of the herd of ZAO PZ Krasnaya Baltika, replacement heifers occupy 7% in 2010.

The low specific weight of young animals of the current year of birth suggests that the company has lost offspring due to barrenness of cows and mortality of offspring. The breed composition of cows, namely, the black-and-white breed on the farm is 100% and has a significant impact on the productivity of cows, because insemination of cows is carried out by highly pedigree sires.

The analysis of herd reproduction cannot do without the reproduction indicators presented in Table 14.

Table 14 - Indicators of herd reproduction

The farm has low rates of litter yield per 100 cows. In 2012 alone, the output per 100 cows was 96.6. A positive point is the decrease in the percentage of litter mortality. In 2012, it decreased and amounted to 10%.

The percentage of livestock disposal does not exceed the percentage of herd renewal. The livestock mortality rate is low, but the farm should strive to reduce it to a minimum.

So, to improve the indicators of herd reproduction at ZAO PZ Krasnaya Baltika, to improve the breed composition, animal care and conditions of their keeping.

An important factor in increasing the productivity of animals is their balanced feeding, when the diet contains all the nutrients necessary for the animal's body. Due to the low quality of feed and imbalance in diets, according to the calculations of specialists, up to 20-30% of livestock products are lost. Consequently, the establishment of a rational structure of rations is a reserve for increasing the productivity of animals and reducing the cost of production.

The type and conditions of keeping animals, the organization of work on livestock farmsah and complexes, mechanization of production processes, production technology and so on. Mechanical milking is carried out at CJSC PZ Krasnaya Baltika. As for the rest of the processes: the farm has auto-drinkers, which means auto-drinking is carried out; the removal of manure occurs with a scraper manure remover, that is, it is also mechanized. But the distribution of feed is semi-mechanized: the silage is distributed by the feed dispenser, and the hay is brought into the aisles, where the cattlemen roll it out and carry it to the feeders. So, speaking about the organization of work processes, we can say that they are almost completely mechanized, which plays an important role in the rational use of working time.

As for care, animals are regularly vaccinated against decteulosis, brucellosis and gadfly.

The productivity of animals is determined by the amount of products obtained from one head during the corresponding period, in this case, a year. Many factors affect the productivity of animals. Let's consider their influence in more detail.

The first factor is the availability of feed and the completeness of feeding. The level of productivity depends on the amount of feed used per head per day, month, year ...

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Introduction

1. Theoretical foundations of the analysis of production costs

2. Organizational and economic characteristics of CJSC "Xxx"

3. Analysis of the cost of milk in ZAO "Xxx"

3.1 Dynamics of milk cost

3.2 Analysis of factors that form the level of milk cost

3.3 Analysis of milk production efficiency

3.4 Multiple correlation-regression analysis of the influence of various factors on the cost of milk

3.5 Reserves and ways to increase milk production and improve its efficiency

Conclusions and offers

Bibliography

Introduction

An important role in ensuring an increase in production efficiency is played by the economic analysis of production economic activity enterprise, which is an integral part economic methods management. Analysis is the basis for planning, a means of assessing the quality of planning and plan execution.

The analysis of economic activity is a scientifically developed system of methods and techniques through which the economy of an enterprise is studied, production reserves are identified on the basis of accounting and reporting data, and ways of their most effective use are developed.

In this term paper considered the issues related to the analysis of the cost of milk, the study and application of which is an integral part of increasing production efficiency.

The object of the research is ZAO Xxx.

Methods were used in the work: economic and statistical, graphic, monographic, economic and mathematical, comparative analysis.

Information for writing a term paper was the following: special educational literature; articles in the journals Economics of agricultural and processing enterprises, agro-industrial complex: Economics and management; Annual reports of the enterprise on production and financial activities; Regulation on wages; Enterprise charter.

1. Theoretical foundations of the analysis of production costs

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.

The immediate task of the analysis are: checking the validity of the plan at cost, progressiveness of cost rates; assessment of the implementation of the plan and study of 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 economic isolation of the enterprise, differences between the social costs of production and the costs of the enterprise inevitably remain. 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 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 part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation charges, wage production personnel and other cash costs. Decrease in 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 main motive of any firm's activity in market conditions is profit maximization. The real possibilities of realizing this strategic goal in all cases are limited by production costs and the demand for manufactured products. Since costs are the main limiter of profits and at the same time the main factor influencing the volume of supply, decision-making by the company's management is impossible without analyzing the existing production costs and their size for the future.

Cost classification . First of all, external and internal costs are distinguished. External include wages for employees, fuel, components, that is, everything that the company does not produce to obtain products. Internal - the owner of the enterprise receives the so-called normal profit... Otherwise, he will not do this business. The profit he receives (normal) is a cost element. It is customary to allocate more net (economic) profit, which is equal to the total revenue minus external and internal costs, including the normal profit. Accounting profit is equal to total revenue minus external costs.

Practice shows that the amount of costs depends on the volume of products. In this regard, there is a division of costs into dependent and independent of the amount of production. Fixed costs do not depend on the volume of production. They are determined by the fact that the cost of enterprise equipment must be paid even if it stops. Fixed costs include payments for bonded loans, rental payments, part of deductions for depreciation of buildings and structures, insurance premiums, some of which are mandatory, as well as salaries for senior management personnel and specialists of the company, payment for security, etc. Variable costs directly depend on the quantity of products produced. They consist of the cost of raw materials, materials, energy, wages for employees, transportation. The sum of fixed and variable costs is gross costs. For production management, it is important to know the amount of costs per unit of production. In this regard, the average costs are calculated as a quotient from dividing the value of costs by the number of units of production produced by the company. Average fixed and variable costs are calculated in the same way. Marginal cost is the cost of producing each additional unit of output relative to actual or estimated production.

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, which reflects the entire amount of expenses of the enterprise for its production activities in the context of 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 cost 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. The 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:

FROM R \u003d C T - Z H + (C P2- FROM P1) ,

where С Р - cost price products 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 - production cost of unrealized (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the level of cost at different enterprises or its dynamics for different periods of time, production costs must be reduced to the same 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, cost accounting, planning, and benchmarking.

Indicator of cost reduction of comparable commercial productsit is used to analyze the change in cost over time with a comparable volume and structure of marketable products at those enterprises that have a range of products that is stable over time. A comparable product is understood to mean a product that was mass-produced or mass-produced in the previous year. This includes partially modernized products, if these changes did not lead to the introduction of new models, standards and specifications.

Costs per ruble of marketable (sold) products - the most well-known generalizing indicator in practice, which reflects the cost of a unit of production in value terms impersonally, without differentiating it by specific types. It is widely used in the analysis of cost reduction and allows, in particular, to characterize the level and dynamics of production costs in the industry as a whole.

The rest of the cost indicators encountered in practice can be subdivided according to the following criteria:

According to the composition of the accounted expenses - shop floor, production, full cost;

By the duration of the billing period - monthly, quarterly, annual, for a number of years;

By the nature of the data reflecting the billing period, actual (reporting), planned, normative, design (estimated), predicted;

By the scale of the covered object - a workshop, an enterprise, a group of enterprises, an industry, an industry, etc.

Technical and economic factors and reserves for cost reduction.

Currently, when analyzing the actual cost of manufactured products, identifying reserves and the economic effect of reducing it, a calculation based on economic factors is used. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of work of the collectives of enterprises to reduce the cost: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reducing administrative and managerial and other overhead costs, reducing rejects and eliminating unproductive costs and losses ...

Savings resulting in the actual cost reduction are calculated using the following composition (typical list) of factors:

1. Increasing the technical level of production... This is the introduction of new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; changes in the design and technical characteristics of products; other factors that increase the technical level of production.

For this group, the impact on the cost of scientific and technological achievements and advanced experience is analyzed. For each event, an economic effect is calculated, which is expressed in reducing production costs. Savings from the implementation of measures are determined by comparing the cost per unit of production before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year:

E \u003d (C FROM - FROM H) A H,

where E is the saving of direct current costs

С С - direct current costs per unit of production before the implementation of the event

С Н - direct current costs after the implementation of the measure

A N - the volume of production in natural units from the beginning of the implementation of the event to the end of the planned year.

2. Improving the organization of production and labor... A decrease in production costs can occur as a result of changes in the organization of production, forms and methods of labor with the development of specialization of production; improving production management and reducing costs for it; improving the use of fixed assets; improvement of material and technical supply; reducing transportation costs; other factors that increase the level of organization of production.

With the simultaneous improvement of technology and organization of production, it is necessary to establish savings for each factor separately and include them in the appropriate groups. If such a division is difficult to make, then the savings can be calculated based on the targeted nature of the activities or by groups of factors.

3. Changes in the volume and structure of products, which can lead to a relative decrease in conditionally fixed costs (except for depreciation), a relative decrease in depreciation deductions, a change in the nomenclature and range of products, and an increase in its quality. Conditionally fixed costs do not directly depend on the amount of products manufactured. With an increase in the volume of production, their number per unit of production decreases, which leads to a decrease in its cost. The relative savings on conditionally fixed costs is determined by the formula

E P \u003d (T P FROM) / 100 ,

where EP is the saving of conditionally fixed costs

P S - the amount of conditionally fixed costs in the base year

T is the growth rate of marketable output compared to the base year.

The relative change in depreciation charges is calculated separately. Part of the depreciation deductions (as well as other production costs) are not included in the prime cost, but are reimbursed from other sources (specialized funds, payment for services on the side that are not included in the marketable product, etc.), so the total amount of depreciation may decrease. The decrease is determined based on actual data for the reporting period. The total savings on depreciation deductions are calculated using the formula

E A \u003d (A ABOUTK / D ABOUT - A 1 K / D 1 ) D 1 ,

where E A - savings due to a relative decrease in depreciation charges

A 0, A 1 - the amount of depreciation deductions in the base and reporting year

K is a coefficient that takes into account the amount of depreciation charges attributed to the cost of production in the base year

To avoid repeated counting, the total amount of savings is reduced (increased) by the part that was taken into account for other factors.

Changes in the nomenclature and range of manufactured products is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The impact of changes in the structure of products on the prime cost is analyzed by variable costs by items of calculation of the standard nomenclature. The calculation of the influence of the structure of manufactured products on the cost price must be linked to the indicators of increasing labor productivity.

4. Improving use natural resources ... It takes into account: changes in the composition and quality of raw materials; changes in the productivity of deposits, the volume of preparatory work during production, methods of extracting natural raw materials; change others natural conditions... These factors reflect the influence of natural (natural) conditions on the value of variable costs. The analysis of their influence on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries.

5. Industry and other factors... These include: commissioning and development of new workshops, production units and industries, preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves of cost reduction as a result of the elimination of obsolete and commissioning of new workshops and production facilities on a higher technical basis, with better economic indicators.

Significant reserves are laid down in reducing the cost of preparing and mastering new types of products and new technological processes, in reducing the costs of the start-up period for newly commissioned workshops and facilities. The calculation of the amount of cost change is carried out according to the formula

E P \u003d (C 1 / D 1 - FROM 0 / D 0 ) D 1 ,

where EP - change in the cost of preparation and development of production

С 0, С 1 - the sum of the costs of the base and reporting year

D 0, D 1 - the volume of marketable products of the base and reporting year.

The factors of cost reduction and reserves identified as a result of the analysis must be summarized in the final conclusions, to determine the total influence of all factors on the reduction of the total cost and costs per unit of production.

Industrial enterprises, in addition to the indicator of reducing the cost of a unit of production, plan the cost of all marketable products in absolute terms. When analyzing the fulfillment of the plan for the cost of commercial products, it is necessary to consider the actual consumption, identify deviations from the plan and outline measures to eliminate overspending and to further reduce costs for each item.

Evaluation of the fulfillment of the plan at the cost of all commercial products is made according to data on its actual volume and range, calculated according to the planned and actual cost of the reporting year.

In general, the cost of production consists of material costs, costs of paying wages to workers and complex items of expenses. An increase or decrease in costs for each element causes either a rise in price or a decrease in the cost of production. Therefore, when analyzing, it is necessary to check the costs of raw materials, materials, fuel and electricity, costs of wages, shop, general plant and other costs.

The cost of production is one of the most important economic indicators of the activities of industrial enterprises and associations, which expresses in monetary form all the costs of an enterprise associated with the production and sale of products. The cost price shows how much it costs the enterprise its products. The cost price includes the costs of past labor transferred to the product (depreciation of fixed assets, the cost of raw materials, materials, fuel and other material resources) and the cost of wages for employees of the enterprise (wages).

There are four types of industrial production costs. Workshop cost includes the costs of this workshop for the production of products. Factory-wide (general factory) costshows all the costs of the enterprise for the production of products. Full costcharacterizes the costs of the enterprise not only for production, but also for the sale of products. Sectoral cost depends on both the performance of individual enterprises and the organization of production in the industry as a whole.

A systematic reduction in the cost of production gives the state additional funds for both further development social productionand to improve the material well-being of the working people. Reducing the cost of production is the most important source of profit growth for enterprises.

The costs of manufacturing industrial products are planned and accounted for by primary economic elements and cost items.

Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the total need of the enterprise for material resources, the amount of depreciation of fixed assets, labor costs and other cash costs of the enterprise. The industry has adopted the following grouping of costs by their economic elements:

Raw materials and basic materials,

Auxiliary materials,

Fuel (from the side),

Energy (from the side),

Depreciation of fixed assets,

Wage,

Social security contributions,

Other costs not allocated to items.

The ratio of individual economic elements in total costs determines the structure of production costs. The structure of production costs is not the same in different industries; it depends on the specific conditions of each industry.

The grouping of costs by economic elements shows the material and monetary costs of the enterprise without distributing them to certain types of products and other economic needs. As a rule, it is impossible to determine the cost of a unit of production by economic elements. Therefore, along with the grouping of costs by economic elements, production costs are planned and accounted for by expense items (calculation items).

Cost grouping by expense item makes it possible to see the costs by their place and purpose, to know what the production and sale of certain types of products cost to the enterprise. Planning and cost accounting by item of expenditure are necessary in order to determine under the influence of what factors a given level of cost was formed, in what directions it is necessary to fight for its reduction.

The industry uses the following nomenclature of the main calculation items:

1) raw materials and supplies

2) fuel and energy for technological needs

3) basic wages of production workers

4) expenses for the maintenance and operation of equipment

5) shop floor costs

6) general plant (general) costs

7) losses from marriage

8) non-production costs.

The first seven items of expenditure form the factory cost. The total cost is made up of the factory cost and non-production costs.

The costs of enterprises included in the cost of production are divided into direct and indirect. TO direct costs includes costs directly related to the manufacture of products and accounted for directly by its individual types: the cost of basic materials, fuel and energy for technological needs, wages of basic production costs, etc. indirect costs include costs that are impossible or impractical to directly attribute to the cost of specific types of products: shop floor, general plant (general factory) costs, for the maintenance and operation of equipment.

Workshop and general plant costs in most industries are included in the cost of certain types of products by distributing them in proportion to the amount of wages of production costs (without additional payments under the progressive bonus system) and the cost of maintaining and operating equipment.

The item “Non-production costs” mainly takes into account the costs of selling finished products (costs for containers, packaging of products, etc.) and costs of standardization and research and development, centralized costs for training, etc. As a rule, non-production costs are included in the cost of certain types of products in proportion to their factory cost.

The cost price of certain types of products is determined by drawing up calculations that show the amount of costs for the production and sale of a unit of production. Calculations are made according to the items of expenditure adopted in the given industry. There are three types of calculations: planned, normative and reporting. In standard cost estimate the cost is determined by calculating the costs for individual items, and in the regulatory - according to the norms in force at the given enterprise, and therefore, as a rule, it is revised monthly, in contrast to the planned cost estimate, due to the decrease in the norms as a result of organizational and technical measures. Reporting costing is compiled on the basis of accounting data and shows the actual cost of the product, which makes it possible to check the fulfillment of the plan at the cost of products and identify deviations from the plan in individual production areas.

The correct calculation of the cost of production is of great importance: the better the accounting is organized, the more perfect the methods of calculation, the easier it is to identify, through analysis, the reserves for reducing the cost of production. At industrial enterprises, three main methods of calculating the cost price and accounting for production costs are used: order-by-order, transverse and standard.

Custom methodit is used most often in individual and small-scale production, as well as for calculating the cost of repair and experimental work. This method consists in the fact that production costs are accounted for by orders for a product or for a group of products. The actual cost of an order is determined at the end of the manufacture of items or work related to this order, by summing up all costs for this order. To calculate the unit cost, the total cost of an order is divided by the number of items produced.

Percentage method of costing finds application in mass production with a short but complete technological cycle, when the products manufactured by the enterprise are homogeneous in terms of the source material and the nature of processing. Cost accounting with this method is carried out by stages (phases) of the production process. For example, at textile mills - in three stages: spinning, weaving, finishing production.

Regulatory accounting and calculation method is the most progressive, because it allows you to conduct daily control over the course of the production process, over the fulfillment of tasks to reduce the cost of production. In this case, the production costs are divided into two parts: costs within the norms and deviations from the consumption norms. All costs within the limits are taken into account without grouping, for separate orders. Deviations from the established norms are taken into account for their reasons and perpetrators, which makes it possible to quickly analyze the causes of deviations, to prevent them in the process of work. In this case, the actual cost of products under the standard accounting method is determined by summing up costs by rates and costs as a result of deviations and changes in current standards.

Ways to reduce production costs

Continuous technical progress is the decisive condition for cost reduction. The introduction of new technology, comprehensive mechanization and automation of production processes, improvement of technology, introduction of advanced types of materials 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 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 main condition for reducing the costs 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.

Reduced production maintenance and management costs also reduce production costs. The size of these costs per unit of production depends not only on the volume of production, but also on their absolute amount. The lower the amount of shop and general plant costs for the whole enterprise, the lower, other things being equal, the lower the cost of each product.

Significant reserves for cost reduction are contained in the reduction of losses from rejects and other non-productive costs. Studying the causes of marriage, identifying its culprit makes it possible to take measures to eliminate losses from marriage, reduce and most efficiently use production waste.

The cost of production is characterized by indicators expressing: a) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period - the cost of marketable products, comparable marketable products, products sold; b) costs per unit of volume of work performed - unit cost of certain types of commercial products, semi-finished products and production services (products of auxiliary shops), costs per 1 ruble. marketable products, costs per 1 rub. regulatory net production.

Cost reduction is planned for two indicators: for comparable marketable products; at a cost of 1 rub. marketable products, if the share of products comparable to the previous year is small in the total output. Comparable marketable products include all of its types produced at a given enterprise in the previous period in mass or serial order.

The cost of production is a quality indicator that characterizes the production and economic activities of a production association, enterprise. The cost of production is the cost of the enterprise in monetary terms for its production and sale. The cost price as a generalizing economic indicator reflects all aspects of the enterprise's activity: the degree of technological equipment of production and the development of technological processes; the level of organization of production and labor, the degree of use of production facilities; economical use of material and labor resources and other conditions and factors that characterize production and economic activities.

To reveal and understand the main reasons that had a decisive influence on the implementation of the plan, to find out their action and interaction means to understand the features of the economic activity of the analyzed object. But in the process of analysis, not only are the main factors influencing economic activity revealed and characterized, but the degree (strength) of their action is also measured. For this, the appropriate methods and techniques of economic and mathematical calculations are used.

2. Organizational and economic characteristics of JSC "Xxx»

CJSC "Xxx" is located in the eastern part of the Sokolsky district. The central estate of the farm is located in the village of Biryakovo, 129 km away from the regional center of Vologda, and 100 km from the regional center of Sokol. Communication with the district and regional center is carried out by the Chekshino-Totma republican road.

The firm name of the company: Closed Joint Stock Company "XXX".

Sokolsky district, on the territory of which the lands of ZAO "Xxx" are located, belongs to a humid zone with a temperate continental climate. This zone is characterized by moderately cold winters, short springs, moderately warm short summers and long autumn with unstable temperatures. Frost occurs in the second half of August. Precipitation in the form of snow begins to fall, as a rule, in mid-October, but in some years it also snows in early October. The warmest summer month is July. On the territory of the farm, the moisture balance is positive.

The predominant type of relief is undulating plain, fluctuations in heights up to 30 cm. Relief is an important factor in the distribution of soil cover in the area. So on level elevated areas and gentle slopes, normally moistened soddy-podzolic soils are formed. Clay varieties are confined to the slopes, bog-podzolic and sod-gley varieties are found in low areas, and bogs are in deep depressions. The nature of the relief on the territory of the economy does not prevent the use of agricultural machines.

A relatively large amount of precipitation and low evaporation of water from the surface of all soils of the farm is the reason for their waterlogging. Periodic waterlogging is one of the reasons for the widespread development of podzolic soil formation. The lands of ZAO "Xxx" belong to the southern taiga subzone of the Central Russian province, the Lower-Kubeno-Biryakovsky region of soddy and medium podzolic soils.

The composition and structure of farmland is presented in Table 1.

Table 1.Composition and structure of land of CJSC "Xxx"

Indicators

Total land area
Arable land
Pasture
Hayfields

Ponds and reservoirs

As can be seen from Table 1, at the beginning of 2003, the Ogarovo agricultural enterprise was merged with ZAO Xxx, and the total area of \u200b\u200bland was 26866 hectares, and in mid-2004 the farms were again separated. The area of \u200b\u200bfarmland of them occupies 25.7% (2925 ha). In the farm, the largest share in the structure of land is occupied by the forest area of \u200b\u200b55.7% (10320 ha)

The livestock sector in ZAO "Xxx" is the main and leading one. The farm is engaged in breeding and improving the black-finger breed.

A direct indicator of the size of agricultural enterprises is considered to be the volume of gross and marketable products produced on the farm. The size can be judged from the data in table 2.

As can be seen from table 2. gross output in comparable prices increased by 18.6% (124 thousand rubles), the area of \u200b\u200bfarmland fell sharply by 41.5% due to the disconnection of the agricultural production complex "Ogarovo".

Table 2. Dimensions of ZAO "Xxx" in 2003-2004

Indicators			2004 in% to 2003
1. Gross production in comparable prices, thousand rubles.
2. Marketable products in sales prices, thousand rubles.
3. Fixed production assets, total, thousand rubles. including c-x. destination
4. Area with-x... land, ha including arable land, ha
5. Number of cattle, total, head including cows, head
6. Average annual number of employees, people.

The number of cattle decreased by 82 heads, including cows by 77 heads. The average annual number of employees increased by 11.5%.

The development of livestock industries makes it possible to productively use labor and material resources in agriculture throughout the year. In the livestock industries, crop waste is consumed, valuable organic fertilizers are created - manure and slurry.

In CJSC "Xxx" the combination of milk production with raising young animals, that is, the farm has a dairy and meat direction. Milk production on the farm occupies the main place in the economy. By getting more milk from the cow and improving its quality, we make a profit. But in 2004, the livestock products produced on the farm were unprofitable due to the reduction in the livestock population. Consider the structure of marketable products in table 3.

The largest share in the structure of marketable products of ZAO "Xxx" belongs to livestock products. Basically, milk and meat are used for sale, since the farm has a dairy and meat direction. The level of specialization is average (coefficient 0.45).

Table 3. Structure of marketable products for 2003-2004

K cn \u003d 100 /? (Y * (2n-1)),

where Y is the specific weight of the n-th type of marketable product in its total volume,

n is the ordinal number of individual types of products by their individual weight in the ranked series.

K cn (2004) \u003d 100 / (49 * 1 + 19.58 * 2 + 10.7 * 3 + 8.8 * 4 + 7 * 5 + 4.5 * 6 + 0.4 * 7 + 0.02 * 8) \u003d

100 / 220.42 \u003d 0.454 - the average level of specialization.

Large labor costs, low crop yields and low productivity of cows lead to an increase in production costs. Such data can be analyzed according to the indicators presented in Table 4.

Table 4 shows that the main production indicators are highly variable. The average daily gain of young animals is 239 grams, which is significantly less than in 2003 (377 grams). The grain yield on average decreased in 2004 compared to 2001 by 3.5 c / ha, the yield of perennial grasses for green mass increased by 25 c / ha, and hay decreased by 8.8 c / ha. Due to a decrease in yield, the cost of 1 quintal of grain increased by 20 rubles, the cost of 1 quintal of milk increased by 176 rubles, and the cost of 1 quintal of live weight decreased by 660.4 rubles.

Table 4. Main indicators of economic activity of CJSC "Xxx"

Indicators
1. Productivity, kg / ha: cereals on average annual herbs for w / weight perennial grasses for salary
2. Livestock productivity: average annual milk yield, kg average daily gain, g
3. Labor costs per 1 centner, h-hour cereals annual herbs for w / weight perennial grasses for salary live weight gain
4. Cost of 1 centner, rub. cereals perennial grasses for salary annual herbs for w / weight live weight gain
5. Profitability (loss ratio),% crop production animal husbandry general business Return on assets, rub.

Despite the fact that the productivity increased from 2037 kg to 2942 kg of milk, in the livestock industry, a loss was received from the sale of products. Consider the structure of production costs in table 5.

According to Table 5, it can be said that milk production plays a large role in the economy of the economy, since cash costs for milk in 2002 amounted to 31.8% of all production costs. labor costs accounted for 19.4%.

Table 5. The structure of production costs and the composition of profit from the sale of agricultural products

Indicators
	in% to the total	in% to the total
Production costs, total, thousand rubles including in crop production in animal husbandry of which: milk live weight gain
Labor costs, total, man-hour including in crop production in animal husbandry of which: milk live weight gain
Feed consumption, total, c.ed. including milk live weight gain
Profit (loss) received, total, thousand rubles including in crop production in animal husbandry of which: milk live weight gain

Feed consumption for milk also has a large percentage - 63.0%. As a result of the sale of milk, the farm in 2004 in comparison with 2003 incurs losses in the amount of 796 thousand rubles.

3. Analysis of the cost of milk in CJSCXxx»

3.1 Dynamics of milk cost

The efficiency of milk production directly depends on the production cost. The cost of production is an important factor in the activities of the enterprise.

The cost price is that part of the social costs of production, expressed in monetary form, which measures the costs of the economy for the funds expended and wages in the production of a unit of a product.

Table 6. shows the dynamics of the cost of 1 centner of milk for 7 years.

Indicators

The cost price of 1 centner of milk, rub.
Rates of growth, % basic
Theoretical cost levels, rubles in a straight line T \u003d 90.71 + 44.28 t

Analyzing table 6, we can say that the prime cost of milk from 1998 to 2004 has a tendency to increase, the growth rate of the prime cost 1c, reduced to a comparable form through deflators, showed its increase by 3.18 times in 2004 to the level of 1998. Calculation of chain growth rates showed their significant growth in 1999 compared to 1998 by 26.6%, in 2001 to 2000 by 61.4% and the highest in 2004 by 2003 by 62.8%.

The main trend in the cost level is most closely analyzed by the linear trend. It allows us to conclude that, on average, over 7 years, the cost price increased annually by an average of 44.28 rubles.

Fig. 1 Dynamics of the level of prime cost of 1 centner of milk for 1998-2004

3 .2 Analysis of the factors that form the level of milk cost

Determination of ways to reduce the cost helps the analysis of its composition by items of calculation. The structure of the prime cost should be studied by groups of farms of different production directions and separately by aggregates of crop and livestock products, because it has striking industry-specific features.

The cost price depends on the type of product, the nature of production, the quantity and cost of the equipment used and the level of mechanization of work, the quantity and cost of fertilizers, feed and other means of production, the yield of agricultural crops and the productivity of livestock, the organization of production, labor productivity and other factors.

Consider the structure of the prime cost of milk, showing the change in the share of various costs in table 7.

Table 7: The structure of the cost of 1 centner of milk in 2003 and 2004

Expenditures	Cost structure in% of total	Costs per 1 centner, rub.	Difference in costs, rub.	Difference in costs in% to 2003	Coefficient of measurement cost reduction

Wage

Works and services
Maintenance costs funds
Other direct costs
Overheads
Other costs

Table 7 shows that the largest share in the structure of costs in 2004 is occupied by wages - 24.1% and feed - 41.9%. In general, the cost of 1 quintal of milk over the past two years has changed by 176 rubles, i.e. increased by 62.8%. The cost of feed increased by 87.3%, the cost of maintaining fixed assets by 38.4%, other direct costs by 100.4%, the cost of wages by 52.7%, overhead costs by 40.6%.

Reducing the cost of agricultural products is an important problem in agriculture. In a market economy, the interest of workers in reducing the cost of production is also stimulated by the competition of agricultural producers, since reducing costs will reduce prices, as a result of which products will become more competitive.

The use of more sophisticated machines, an increase in the level of complex mechanization leads to a reduction in the cost of living labor and labor costs per unit of output. Reducing the cost of feed can be achieved by obtaining our own high quality feed and reducing the cost of one feed unit by increasing the yield of forage crops and mechanization of feed production.

After analyzing the structure of the prime cost of milk, it is necessary to consider what effect various factors have on the prime cost.

The cost of milk is influenced by factors such as costs per cow and productivity. Consider this relationship in Table 8.

Table 8. Relationship between the level of milk cost and the cost of a cow and productivity

I average \u003d I average cost * I average cost

cost due to cow costs due to productivity (1)

1,628=1,949*0,835

Thus, we can conclude that the decrease in the cost of 1 centner of milk by 16.5% was due to an increase in the average annual milk yield by 16.5%. Increase in production costs by 94.9% due to an increase in costs per cow by 89.8%.

A average \u003d A average cost + A average cost (2)

cost due to cow costs due to productivity

176 rubles \u003d 251.5 rubles-75.5 rubles.

The increase in costs per cow caused an increase in the cost of 1 centner of milk by 251.5 rubles, and the increase in productivity led to a decrease in the cost of 75.5 rubles.

Since in JSC "Xxx" in the structure of costs 41.9% is occupied by feed, therefore, it becomes necessary to analyze the relationship between the cost of feed and the cost of 1 centner of a standard unit. and specific feed consumption (table 9.).

Table 9 Relationship between feed costs and feed costs and feed consumption

A costs \u003d A feed costs + A feed costs

for feed due to the cost of the c.u. due to feed consumption (3)

(m 1 p 1 -m 0 p 0) \u003d (p 1 -p 0) * m 1 + (m 1 -m 0) * p 0

(191,1-102) = (135,5-75,6)*1,41+(1,41-1,35)*75,6

RUB 89.1 \u003d 84.5 rubles. +4.6 RUB

According to these calculations, it can be concluded that the increase in the cost of 1 centner of c.ed. by 59.9 rubles led to an increase in the item “feed costs” by 84.5 rubles, and an increase in feed consumption per centner of milk by 0.06 c.u., led to an increase in this item of costs by 4.6 rubles.

There is a need for a more detailed consideration of the factors that form the cost of a feed unit of the ration.

Table 10: Economic assessment of forage crops

Types of crops
	yield	cost price, rub.	yield	cost price, rub.
		c k.ed			c k.ed
Cereals
Perennial herbs for: green mass
Green mass of annual grasses
Hay is natural. hayfields.

Table 10 shows that in 2004 the cost of fodder crops produced increased, which caused an increase in the cost of milk. In 2004, compared to 2003, the yield of perennial grasses for green mass increased. A decrease in yield occurred for grain, perennial grasses for hay and hay in natural hayfields.

In the structure of the prime cost of 1 quintal of milk in 2004, 24.1% are expenses for wages. The level of these costs is influenced by labor productivity and remuneration (table 11).

Table 11. The relationship between wage costs and labor intensity of milk production and wages

A cost \u003d A due + A due (4)

to pay the labor intensity of labor remuneration 1 man-hour

(m 1 p 1 -m 0 p 0) \u003d (m 1 -m 0) * p 0 + (p 1 -p 0) * m 1

(38,34 -45,1) = (4,26-6,26)*7,2+(9,0-7,2)*4,26

RUB 6.8 \u003d -14.4 rubles. + 7.6 RUB

Analyzing the calculations, we can conclude that due to a decrease in labor intensity, the cost of 1 quintal of milk decreased by 14.5 rubles, and due to an increase in labor remuneration for 1 person-hour, the prime cost of 1 quintal of milk increased by 7.6 rubles.

3 .3 Analysis of milk production efficiency

Increasing production, improving the taste and nutritional properties of dairy products depend not only on the amount of milk supplied for processing, but also on its quality and reduction of losses.

The main reasons for obtaining low quality milk include: violation of sanitary and veterinary rules during the receipt and primary processing of milk, unsatisfactory condition, and sometimes the lack of refrigeration units, technological, laboratory equipment, disinfectants in the farm.

Consider the change in the quality factor in JSC "XXX" according to table 12.

Table 12.Changes in milk quality for 2000-2004

As can be seen from Table 12, the milk quality coefficient changed insignificantly during the analyzed period, but in 2004 compared to 2000 it increased by 4%, this was due to an increase in fat in milk. Highest fat percentage in 2004 - 3.78%.

The quality of milk also depends on the degree of its contamination with mechanical and chemical impurities and microorganisms. The sales price has a great influence on the efficiency of milk production. The relationship between the average selling price and the quality of milk is discussed in Table 13.

Table 13 Relationship between the average selling price and the grade and fat content of milk

Sold in physics weight, c	Milk sold, c	Average selling price 1c, rub.
			unsorted

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http:// www. allbest. ru/

Ministry of Education and Science of the Republic of Tatarstan

State autonomous professional educational institution

"Laishevsky technical and economic college"

COURSE WORK

on an interdisciplinary course

Topic: "Analysis of milk production costs"

performed):

Elistratova E.A.

supervisor:

Marakina M.V.

2016-2017 study. year.

PLAN

INTRODUCTION

1. NATURAL, CLIMATE AND ECONOMIC PERFORMANCE INDICATORS OF THE ENTERPRISE "NEFTIKHIMAGROPROM" BRANCH FRIENDSHIP NIZHNEKAMSKY REGION

1.1 History and climatic conditions of the economy

1.2 Farm size

1.4 Land resources

1.5 Provision of labor resources

1.6 Provision of the economy with basic production assets

1.7 Economic indicators work of a business entity

2. ANALYSIS OF PRODUCTION COSTS

3. ANALYSIS OF THE COSTS OF PRODUCING MILK ON THE EXAMPLE OF A BUSINESS ENTITY LLC "NAP" NIZHNEKAMSKY REGION

3.1 Analysis of milk production costs

3.2 System of indicators and classification of milk production costs

3.3 Cost analysis by item

3.4 Analysis of generalized cost indicators

3.5 Features of the analysis of variable and fixed costs

3.6 Analysis of the relationship between costs, sales and profits

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

Dairy farming is one of the most important branches of animal husbandry. It serves as a source of such valuable food products as milk, meat, as well as a source of raw materials for industry. Milk is an almost irreplaceable food base for both humans and animals. It contains all the essential nutrients. In terms of its diverse composition, none of the known to man food products... Milk contains almost all currently known vitamins.

As a result of milk processing, sour cream, kefir, butter, cheese, cottage cheese and other food products are obtained from it.

Currently, an important indicator of the economic efficiency of milk production is the level of its profitability. If the prime cost of milk is not reduced, then even high sales prices will not be able to provide a significant increase in production efficiency. The lower the cost, the more the enterprise receives profit and the more significant the means at its disposal for the implementation of expanded reproduction.

In a market economy, there is a need for new approaches to solving the problems of improving the assessment of the efficiency of milk production through a comprehensive study of the conditions, factors and mechanisms of sustainable functioning of agricultural producers, as well as the organizational and economic mechanism of the industry. Insufficient development of these issues, as well as the practical importance of increasing the efficiency of milk production in agricultural organizations of different organizational and legal forms, determined the choice of the topic of the course work, the goal and sequence of scientific research.

The main purpose of the course work is to analyze the costs of producing dairy products using the example of the farm OOO Neftekhimagroprom, a branch of Friendship of the Nizhnekamsk region of the Republic of Tatarstan.

Research objectives:

1. Studying the theoretical foundations of milk production cost analysis

2. Study of natural and climatic or economic conditions of work of an economic entity LLC "Neftekhimagroprom" branch "Druzhba"

3. Analysis of the costs of milk production in the analyzed farm.

4. System of indicators and classification of milk production costs

5. Analysis of generalized cost indicators

6. Features of the analysis of variable and fixed costs

7. Analysis of the relationship between costs, sales and profits

The object of the study is the Neftekhimagroprom Limited Liability Company, the Druzhba branch of the Nizhnekamsk region.

The subject of research is annual reporting for 3 years (2013-2015) of an economic entity OOO Neftekhimagroprom, a branch of Druzhba.

The coursework consists of an introduction, three chapters and a conclusion:

the introduction reflects the goal, objectives, object and subject of research;

The first chapter presents the characteristics of the analyzed economic entity LLC "Neftekhimagroprom" branch Druzhba

The second chapter spelled out the statements of scientists how it is necessary to analyze the research topic "Analysis of the costs of milk production" and by what indicators it is more expedient to analyze this topic of the course work;

The third chapter contains a detailed analysis from a practical point of view on the topic "Analysis of the costs of milk production" for an economic entity LLC "Neftekhimagroprom" branch "Druzhba".

In conclusion, brief conclusions on the topic of the course work and proposals for improving and saving costs for the production of milk products are written.

1. NATURAL, CLIMATE AND ECONOMIC INDICATORS OF THE ENTERPRISE OPERATIONLLC "NEFTIKHIMAGROPROM" BRANCH FRIENDSHIP OF NIZHNEKAMSKYDISTRICTRT

1.1 History and climatic conditions of the economy

The Druzhba branch of the Neftekhimagroprom Limited Liability Company (hereinafter referred to as NAP LLC) is located in the north-eastern zone of the republic, 250 km from the republican center of Kazan. The center of the Druzhba branch is the village of Verkhnyaya Uratma, Nizhnekamsk region of the Republic of Tatarstan, Russian Federation.

The territory of the economy is characterized by a temperate continental climate with warm summers and cold winters. The average annual temperature is 23 degrees, precipitation is 430-450 mm. Spring begins in the second half of April, when the average daily temperature goes over 0 degrees. By April 10-15, the snow completely melts, and on the last five days of April, field work begins.

The soil cover of land use is represented mainly by sod-podzolic and forest-steppe soils. In terms of texture, most soils are heavy and medium loamy. The soil is poor in nutrients and requires constant application of organic and mineral fertilizers.

The headquarters of OOO NAP is located in the village of Sobolekovo, located in the suburbs of the city of Nizhnekamsk, RT.

The formation of the Druzhba branch of NAP LLC began with the Leninsky Put collective farm, which in 1970 was reorganized into the Leninsky Put state farm. In 1993, the Leninsky Put state farm was reorganized into the Druzhba state farm of the Nizhnekamskneftikhim Joint Stock Company (NKNK JSC). On February 1, 1997, the Druzhba state farm of NKNK JSC was transformed into the Druzhba branch of the Neftekhimagroprom Limited Liability Company. Thus, the Druzhba branch is the legal successor of the Druzhba state farm of Nizhnekamskneftekhim JSC.

The head of LLC "NAP" is the director of the company Simanov Vladimir Alexandrovich. The head of the Druzhba branch is the director of the branch Idrisov Niyaz Raesovich.

1.2 Farm size

The size of the farm and its subdivisions is one of the factors in increasing the efficiency of agricultural production. The advantages of large-scale production over small-scale production are manifested in higher labor productivity and lower unit costs. In large-scale production there are great opportunities for the application of modern technology, the achievements of science and practice. However, the advantages of large-scale production over small-scale production manifest themselves up to a certain limit.

A direct indicator of the size of an agricultural enterprise and its units is the sum of gross output in monetary terms. When analyzing the size of the enterprise, direct and indirect indicators are considered. The latter include: the area of \u200b\u200bagricultural land, arable land, pastures, livestock, the average annual number of employees, revenue from product sales, the average annual value of fixed assets, the cost of gross production in comparable prices. Some size indicators depend on the conditions of the year. Therefore, for an objective assessment of the size of the enterprise, it is necessary to use the average data for two to three years. The most stable indicator is the area of \u200b\u200bagricultural land, the area of \u200b\u200barable land and pasture.

When determining the economic situation and prospects for the further development of a particular enterprise, it is necessary to take into account not only the natural and climatic conditions, but also its size and specialization.

The size of an enterprise is judged by the availability of production resources in it.

The size of an enterprise is determined by the area of \u200b\u200bavailable land, that is, by the area of \u200b\u200bagricultural land, by the number of productive animals.

Indirect indicators of the size of the farm include the area of \u200b\u200barable land, sowing, the amount of energy resources, tractors, combines, cars, the cost of fixed assets and working capital, etc.

Indirect indicators of the size of production are difficult to compare with each other. They are used only for the same types of farms, of the same specialization, located in the same district or zone.

Consider the size of the farm according to the data presented in table 1.

Table 1 Indicators of the size of the farm LLC "NAP" branch "Druzhba"

Indicators

1) Total revenue from product sales, thousand rubles
2) Average annual cost of fixed assets, thousand rubles
3) Average number of employees, people
4) Number of conventional reference tractors, pcs.
5) Number of livestock, heads:
Continuation of table 1

6) Gross production at comparable prices, thousand rubles
7) Agricultural land area, ha. Including:

Analyzing the indicators of the size of the farm of LLC "NAP", we can conclude that the cash proceeds from sales in 2013 compared to 2015 increased by 5%, this is primarily due to the increase in prices for some types of agricultural products. The average cost of fixed assets increased by 3% due to the acquisition of fixed assets. The average number of employees decreased by 8%. The decrease in the number of personnel was due to a reduction in the number of employees. The number of conventional reference tractors and the total land area remained practically unchanged. The cost of gross output at comparable prices decreased by 6%, while sales of products decreased by 6%, which is largely due to a decrease in prices. The cost of fixed assets increased by 3%. The number of employees decreased by 8% compared to 2014. By 0.3%, the number of cattle, which amounted to 4 heads.

1.3 Direction of the type of activity of an economic entity

The specialization of an economic entity is understood as the preferential development of a particular industry, a group of interconnected industries, their transformation into commodity industries that determine the production direction of the economy.

The main economic indicators of specialization is the structure of marketable products, since it expresses the economic connection of the enterprise with the national economy of the country. Additional indicators of specialization are the structure of gross production of fixed assets, labor and capital investments, the structure of livestock production and sown areas.

Specialization in one type of commercial product can be in the event that this type of product occupies more than 50%, in two types, if these two types of products occupy more than 66%. For three types, if they occupy more than 75%. If specialization cannot be determined for three types of products, then such an economy will be diversified.

The direction of the economy has a broader concept than specialization. It answers the questions which are the main branches of the economy and which one is the main one. Specialization gives the most profound and most concrete idea of \u200b\u200bthe development of the economy and answers the question of which marketable products are the main ones.

Table 2 Specialization of the economic entity LLC "NAP"

Types of products and industries	Cash proceeds,	Structure of marketable products,%	Economic significance


				Main
Total crop production
				Main
Own production				Main
Other products				Additional
Livestock total
Total household

Having calculated the structure of marketable products of an economic entity, we can conclude that, in general, the analyzed economy has a grain and dairy direction. The main industry is grain and legumes, milk. Additional industry - other products, the rest are auxiliary. The largest share in crop production is grain, and in animal husbandry - milk.

Now we determine the coefficient of specialization for three years. The efficiency of the enterprise depends on the level of specialization.

Specialization rate \u003d 100 / ? Yd (2n-1)

Specialization ratio \u003d 100 / (45.4 * (2 * 1-1) + 28.3 * (2 * 2-1) + 26.2 * (2 * 3-1) + 0.1 * (2 * 4 -1) \u003d 0.3816.

The value of the specialization factor can range from 0 to 1.

0 to 0.2 - poorly expressed specialization

0.2 to 0.4 - medium specialization

0.4 to 0.65 - high specialization

Over 0.65 in-depth specialization

From these calculations it follows that the business entity LLC "NAP" branch "Druzhba" has a medium specialization.

1.4 Land resources

Land is the main irreplaceable means of agricultural production. The development of production facilities, population growth, the construction of cities, industrial enterprises, roads and other facilities reduce the provision of land per capita.

Land funds are the most important component of agricultural resources. The development of all branches of agricultural production depends on the rational use of the land and increasing its fertility.

When analyzing the composition of land, their size and structure, the indicators characterizing the types of land and their area in hectares are studied, the structure of each type of land is determined as a percentage of the total land area, and structural changes are assessed.

The entire land fund of an economic entity is divided into several types of land.

Agricultural output depends on the structure of land. The higher the specific weight of the listed lands in the structure of the land fund, the more efficiently (other things being equal) the land is used.

Table 3 Composition, size and structure of land

Type of land	Area, ha	Structure,%


Total agricultural land, ha
Including: arable land
Hayfields
Pasture
Perennial plantings
Woody handicraft plants
Ponds and reservoirs

Other lands
Land owned
Rented
Total land area, ha

After analyzing the composition, size and structure of the economic entity LLC "NAP" branch Druzhba, we can conclude that agricultural land increased by 0.1%. Hayfields, pastures, perennial plantations, swamps, and other lands have not changed. The increase was due to arable land of 0.1%. The total land area increased by 0.09%

1.5 Securitylabor resources

The efficiency of the use of labor resources depends on the level of organization of production, forms of organization of labor, the distribution of labor in production areas, distribution of working time, mechanization, electrification and automation of production processes for remuneration of labor and material incentives for workers, the level of qualifications of personnel, the development of competition and other conditions.

The availability of labor resources of the enterprise is the sum of the actual number of permanent, seasonal and temporary workers, managers and specialists.

A reserve for additional attraction of labor, especially during intense periods of agricultural work, are able-bodied workers of working age living on the territory of the enterprise, but working in other sectors of the national economy and willing, with a certain material interest, to take part in the work public economy during holidays and weekends, pensioners, teenagers under 16 and schoolchildren.

The need for labor is determined by the volume of production, the production rates for agricultural and other work, as well as the rates of animal service established in accordance with the planned growth rates of labor productivity.

The analysis of the composition and provision of the economy with labor resources is carried out by comparing the actual number of employees with the planned one with the data of the previous year.

Table 4 Provision of the economy of LLC "NAP" with labor resources

Indicators	Average number of employees, people	Provision of the enterprise in labor resources



Permanent workers
Agricultural workers
Milking machine operators
Tractor drivers
Cattle breeders
Pig workers
Sheep workers
Poultry workers
Seasonal and temporary workers
Employees
Of these: leaders
Specialists
Total for the enterprise

Having analyzed the provision of the economic entity LLC "NAP" with labor resources, we can conclude that the total number of employees decreased by 8.3%. Agricultural workers decreased by 9%, which amounted to 35 people. The decrease was due to the reduction of tractor drivers. The number of employees decreased by 16%, this was due to a reduction in specialists by 34% (15 people) and an increase in managers by 94% (17 people).

1.6 Provision of the economy with basic production assets

Material resources along with land and labor resources are a prerequisite for the production of agricultural products.

An increase in fixed assets, an increase in assets and energy supply of enterprises contribute to an increase in labor productivity and an increase in production. The final results of business entities depend on the availability of growth rates and the efficiency of using fixed assets. In this regard, the importance of indicators of the level of provision of enterprises with basic means of production and their rational use is increasing.

A comparative assessment of the level of provision of farms with basic production assets is carried out using indicators such as capital supply and capital-labor ratio. Capital provision is the ratio of the average annual value of fixed assets per unit of agricultural area.

The labor-to-labor ratio in agriculture is determined by the ratio of the average annual cost of agricultural fixed assets per worker.

Consider the main production assets of the economic entity LLC "NAP" branch Druzhba in table 5

Table 5 Provision of the economy with basic production assets

	Indicators

	Average cost of fixed assets, thousand rubles
	Average number of employees, people
	Agricultural land area, ha
	Gross production at comparable prices, thousand rubles
	Funding
	Capital-labor ratio
	Return on assets
	Capital intensity

Analyzing the provision of an economic entity with basic production assets, it can be seen that the average cost of fixed production assets increased by 3%. The increase is due to investments in fixed assets. The average number of employees decreased by 8%. The decrease in the number of personnel was due to the reduction in the number of employees. The area of \u200b\u200bagricultural land increased by 0.1%, due to an increase in arable land. Gross output at comparable prices decreased by 6%. The capital intensity is greater than the return on assets, which means that fixed assets are not used efficiently at the enterprise.

1.7 Economic indicators of the business entity

To assess the efficiency of a business entity, a system of production and economic indicators is used.

The main quantitative indicators of the development of plant growing industries are the size of the sown areas of agricultural crops, their yield and gross harvest, which is understood as the entire volume of products obtained from the entire area of \u200b\u200bcrops.

The main quantitative indicators characterizing the size of livestock farms are the number and composition of the livestock population, animal productivity, gross output, this is all the products received for a year or another period from a separate group of animals on the farm or on the farm.

Economic indicators characterize the final results of production and financial activities of an economic entity, the efficiency of social production.

Consider the economic indicators of the economic entity LLC "NAP" in table 6

Table 6 Main economic indicators of the economy of LLC "NAP" branch "Druzhba"

Indicators

1) Yield of agricultural crops from 1 hectare
2) Productivity of agricultural animals: a) the average annual milk yield, per 1 cow, kg.
b) average daily growth of cattle, gr.
The offspring received per 100 cows, head.
3) Production level: A) per 100 hectares of agricultural land: Milk, c. Growth rate of young cattle, g.
B) per 100 hectares of arable land:
4) Productivity and wages, rub. Gross output per 1 average annual worker, rubles Remuneration for 1 employee, rub.
5) The cost price of 1 cent. agricultural products, rub. Cattle growth
b) Profit (loss) total, thousand rubles: Per 100 hectares of agricultural land For 1 employee
7) The level of profitability of everything,% In crop production In animal husbandry
Level of plowed land,%

After analyzing the main economic indicators of the business entity LLC "NAP" branch "Druzhba", we see that the level of profitability, both in the past and in the reporting year, has negative indicators. This indicates that this economic entity does not work profitably, as a result of this, we see that the enterprise is unprofitable, that is, it works in itself as a loss. The profit is influenced by such an indicator as the cost of production. In the reporting year, it increased by 16.8% in the household. Labor productivity increased by 2.6% due to an increase in the level of production. The wages of 1 employee increased by 6.6%. The production level of the growth of young cattle increased by 9.3%. , but at the same time grain yield decreased by 26.3%.

2. ANALYSIS OF PRODUCTION COSTS

According to V.V. Kovalev and O. N. Volkov in the textbook "Analysis of the economic activity of the enterprise" it is written that the analysis of various categories of products is carried out in the context of the compliance of the achieved results with their planned levels. In a market economy, the fulfillment of the plan does not play the same role that it played in the conditions of central planning, therefore, such an analysis is of primary importance only for internal control procedures at the enterprise itself, management accounting and evaluating the performance of production managers.

Author G.V. Savitskaya in the textbook "Analysis of the economic activity of agricultural enterprises" writes that the classification of costs by economic elements is based on the sign of economic homogeneity of costs, regardless of where these costs are incurred. The share of certain types of costs in different sectors of the economy is different, so the structure of the cost will be different. Knowing the structure of the cost, it is possible to determine what production is:

Material-intensive

Time consuming

Energy consuming

Capital intensive

Capital-intensive

The cost structure makes it possible to determine the directions of cost reduction, and, consequently, to identify reserves for profit growth.

Cost analysis by economic element is carried out as follows:

1. The total amount of costs according to the plan and after the fact (cost estimate) is determined

2. The absolute deviation is determined according to the estimate of costs (actual costs minus planned)

3. The actual costs of the given period are compared with the actual costs of the previous period. Analysis of the indicator in dynamics (over a number of years)

4. The absolute deviation for each economic element and the specific weight of each cost element are determined.

1. From the operational formation (actual, planned);

2.From the completeness of the inclusion of costs (shop floor, production (off-site), full (production + sales);

3. From the volume of production (unit of production, total production);

4. From the degree of product readiness (gross product, marketable product, product sold).

L.N. Chechevitsyna writes in the textbook "Analysis of Financial and Economic Activity" that the analysis of the cost of certain types of products usually begins with the study of its level and dynamics, calculates the basic and chain growth rates, and builds graphs. The growth rates of the prime cost for each type of product are compared with the data of other farms of the same production direction and with the average data for the region. This allows you to establish trends in the cost of agricultural products and assess the work of the farm. If, for example, the level and growth rate of the cost of production in the analyzed economy is lower than the average for the region or for competing enterprises, then its work should be assessed positively, and vice versa. It is also necessary to determine the deviation from the plan for the level of the cost of each type of product.

After that, the reasons for the growth in the cost of agricultural products should be studied. One of them is objective and does not depend on the activities of enterprises. Others are subjective in nature, directly related to the level of management, the use of available reserves.

One of the objective reasons for the increase in the cost of agricultural products is the rise in prices due to inflation for industrial products. Other objective reason increase in the cost of production are higher rates of remuneration compared to the growth rate of its productivity.

Currently, there is no generally accepted classification of methods for accounting for production costs and calculating the cost of products (works, services).

The organization chooses such methods independently in accordance with the characteristics of the production process, the nature of the products being manufactured, their composition, manufacturing technology, depending on the mass production. These methods can be used in various combinations. Also a result of inflation.

However, along with objective reasons, subjective reasons also play an important role in increasing the cost of production. With the same level and rate of growth in prices for industrial products, the value of the cost of production in different farms is not the same. This difference is primarily due to different levels of animal productivity and crop yields. At the current level of technical development, the production technology costs per hectare of sowing and per 1 head of animals in different farms do not differ significantly, while the productivity of animals and land have sharper differences.

To study the influence of these factors on the level of production costs, methods of correlation analysis, parallel and time series can be used, and with functional dependencies, methods of deterministic factor analysis

Thus, the cost price as an economic indicator reflects how much it cost to produce a particular product, goods and bring it to end consumer (implementation) for the enterprise. Currently, due attention is not paid to the formation of the cost of products and the classification of costs by items of calculation.

Having studied the concept of costs and production costs, their various classifications, we proceed to consider the analysis of costs and production costs.

3. ANALYSIS OF MILK PRODUCTION COSTS BY EXAMPLEBUSINESS ENTITY LLC "NAP" NIZHNEKAMSKY DISTRICT OF RT

3.1 Analysis of milk production costs

In a market system, production costs are one of the main qualitative indicators of the activities of economic entities and their structural units... The financial results (profit or loss), the rate of expansion of production, the financial condition of economic entities depend on the level of costs.

The indicator of costs for the production of manufactured products allows us to assess the work of an enterprise not only from the qualitative side, but at the same time reflects the quantitative results of its work, since a tangible reduction in production costs is primarily achieved by increasing the output, which is directly related to good governance production team and technological processes of the enterprise.

With the real functioning of market mechanisms, it inevitably arises the need to create and improve a clear system of accounting and control of production costs and calculating the cost of production within the framework of management accounting. In addition, the determination of reserves for reducing production costs is the most important factor in the development of the economy of an economic entity, the basis for comparing income and expenses.

Thus, based on the above, we can conclude that cost management plays an important role in the enterprise management system. The practice of enterprises shows that without a correct assessment of the real cost price, it is impossible to correctly manage the activities of an enterprise, and a correct assessment of the cost price is possible only if good governance costs.

The data sources are the annual report, namely, form 13 of the agro-industrial complex "Report on the production cost and sales of livestock products."

The analysis of changes in milk production in this farm is carried out in Table 3.1.

Analysis of changes in milk production, c.

Table 3.1

After analyzing the change in milk production of the economic entity LLC "NAP" branch "Druzhba", we see that the productivity of 1 head. increased every year, that the average increase was 0.2%

Having analyzed the cost of production of the economic entity LLC "NAP" branch Druzhba for two years, we see that in the reporting year the production cost increased by 2.2%. The cost of production is influenced by factors such as the amount of costs and the amount of products produced. In the reporting year, the number of manufactured products increased by 0.7%.

3.2 System of indicators and classification of milk production costs

In cost management, an important feature is a unified classification of costs for all sectors of the economy. For the purposes of accounting, analysis and planning, the costs included in the cost of production are classified according to various criteria. The classification of costs makes it possible to more reasonably identify reserves for reducing the cost and design measures to reduce the costs of production and sales of products.

In the domestic practice of cost management for the purposes of planning, accounting and calculation, there is a classification of costs. The costs included in the cost of production for the purposes of analysis and planning are grouped according to various classification criteria (Table 3.2).

Table 3.2 Classification of production costs

Classification attribute	Costs by classification
Economic content	Cost estimate	Total resources consumed
	Costing	For a certain type of product, product
Degree of participation in the production process	The main	Associated with the implementation of the technological process of manufacturing products (materials, RSEO, salary, etc.)
	Overhead	Associated with the production management process (plant-wide, general shop costs, etc.)
Method of attributing certain types of products to the cost price		Directly and directly related to the manufacture of products (costs of raw materials, salaries of key workers, etc.)
	Indirect	Associated with the work of the enterprise as a whole; attributed to the cost price indirectly
Cost composition		Consist of one economic element (raw materials, materials, salary)
	Complex	Consist of several economic elements with the same production value
Dependence on the volume of production	Conditional variables	Are in direct proportion to changes in production
	Conditionally permanent	Are in little or no relation to changes in production

Influence of factors on the production cost of 1 centner of milk in LLC "NAP" branch "Druzhba" Table 3.2.1

	Indicators

	Costs for 1 head, rub
	Milk for 1 head, c
	Milk fat%
	Cost price of 1 centner of milk, rub
	The cost price of 1 centner of milk at planned costs and actual milk yield, rubles
	Actual milk yield per 1 head at planned fat content, c
	The cost of 1 centner of milk at actual costs, actual milk yield and planned fat content, rubles
	Deviation of the actual cost of milk with the planned fat content from planned cost, rub.
	By changing: a) productivity,

Having analyzed the influence of factors on the production cost of 1 centner of milk of an economic entity LLC "NAP" branch "Druzhba", we see that the cost of 1 centner of milk has decreased by 25%. Due to the cost reduction, the productivity and costs per head have decreased. production fund cost sale

Practice shows that the amount of costs depends on the volume of products. In this regard, there is a division of costs into dependent and independent of the amount of production.

Fixed costs do not depend on the volume of production. They are determined by the fact that the cost of the company's equipment must be paid even if the enterprise stops. Fixed costs include payments for bonded loans, rental payments, part of deductions for the depreciation of buildings and structures, insurance premiums, some of which are mandatory, as well as salaries for senior management personnel and company specialists, payment for security, etc.

Variable costs directly depend on the quantity of products produced. They consist of the cost of raw materials, materials, energy, wages for employees, transportation.

The sum of fixed and variable costs is gross costs. For production management, it is important to know the amount of costs per unit of production. In this regard, the average costs are calculated as a quotient from dividing the value of costs by the number of units of products produced by the enterprise. In the same way, the average fixed and variable costs are calculated.

Since the purpose of the operation of the enterprise is to maximize profits, the subject of calculations is the volume of production, which, in turn, necessitates the use of the category of marginal costs. Marginal cost is the cost of producing each additional unit of output relative to actual or estimated production.

There are four types of industrial production costs:

1. Shop cost, includes the costs of this shop for the production of products;

2. Factory-wide (general factory) cost, shows all the costs of the enterprise for the production of products

3. Full cost, characterizes the costs of the enterprise not only for production, but also for the sale of products

4. The sectoral cost depends both on the results of the work of individual enterprises and on the organization of production in the sector as a whole.

For practical use in the management system for the formation of costs and expenses, it is advisable to single out and consider the classification of costs, taking into account the type of costs - by calculation items and cost elements.

3.3 Cost analysis by item

Of greatest practical interest is the grouping by economic elements, called production cost estimates, and cost items. Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the total need of the enterprise for material resources, the amount of depreciation of fixed assets, labor costs and other cash costs of the enterprise. The industry has adopted the following grouping of costs by their economic elements:

Raw materials and basic materials,

Auxiliary materials,

Fuel (from the side),

Energy (from the side),

Depreciation of fixed assets,

Wage,

Social security contributions,

Other costs not allocated to items.

The costs that form the cost of production are grouped according to the following economic elements: material costs (minus the cost of returnable waste); labor costs; deductions for social needs; depreciation of fixed assets; other costs.

The element "material costs" reflects the cost:

Purchased raw materials and materials that are part of the manufactured products, or ensure the normal flow of the technological process and the manufacture of packaging;

Purchased components and semi-finished products that undergo further installation or additional processing at this enterprise;

all types of fuels purchased from the side;

Purchased energy of all types (electrical, thermal, compressed air, cold and other types).

The cost of returnable waste is excluded from the cost of material resources included in the cost of production. Recyclable production waste is understood as the remnants of raw materials, materials, heat carriers and other types of material resources formed in the production process, which have completely or partially lost the consumer qualities of the original resource. Recyclable waste is assessed at the full price of the original material resource, if the waste is sold to the outside for use as a valuable resource, and at a reduced price if it is used for the main production, but at increased costs.

The element "labor costs" reflects the costs of labor costs for industrial production personnel of the enterprise, including bonuses for workers and employees for production results. All compensatory payments are also taken into account here. The composition of labor costs includes the cost of products issued in the form of payment in kind to workers.

The element "social deductions" reflects the compulsory deductions according to the norms established by the legislation to the state social insurance bodies, to the pension fund, to compulsory medical insurance.

The element "depreciation of fixed assets" reflects the amount of depreciation charges for the complete restoration of fixed assets of the enterprise.

Enterprises operating on a lease basis for the element "depreciation of fixed assets" reflect depreciation charges for both their own and leased assets.

Other costs include taxes, fees, deductions to special off-budget funds, payments for maximum permissible emissions (discharges) of pollutants, for compulsory property insurance, rent, etc.

The grouping of costs by economic elements reflects their distribution by economic content, regardless of the form of use in the production of a particular type of product and the place of implementation of these costs. This grouping of costs is used in the preparation of estimates of production costs and is used in planning cost reduction, developing financial plans, etc.

The grouping of costs by calculation items reflects their composition depending on the direction of expenses (for production or its maintenance) and the place of origin (main production, auxiliary services, servicing farms). This grouping of costs is used when calculating the cost of production.

The grouping of costs by item of expenditure makes it possible to see the costs by their place and purpose, to know what it costs an enterprise to manufacture and sell certain types of products. Planning and cost accounting by item of expenditure are necessary in order to determine under the influence of what factors a given level of cost was formed, in what directions it is necessary to fight for its reduction.

The industry uses the following nomenclature of the main calculation items:

1) raw materials and supplies

2) fuel and energy for technological needs

3) basic wages of production workers

4) expenses for the maintenance and operation of equipment

5) shop floor costs

6) general plant (general) costs

7) losses from marriage

8) non-production costs.

The first seven items of expenditure form the factory cost. The total cost is made up of the factory cost and non-production costs.

The costs of enterprises included in the cost of production are divided into direct and indirect. Direct costs include costs directly related to the manufacture of products and accounted for directly by its individual types: the cost of basic materials, fuel and energy for technological needs, wages for basic production costs, etc. Indirect costs include costs that are impossible or inexpedient directly to attribute to the prime cost of specific types of products: shop floor, general plant (general factory) costs, equipment maintenance and operation costs.

The item "Non-production costs" includes mainly the costs of selling finished products (costs for containers, packaging of products, etc.) and costs of research and development, training costs, costs of delivering products to the departure station, etc. .P. As a rule, non-production costs are included in the cost of certain types of products in proportion to their factory cost.

Table 3.3 Classification of costs by economic elements and cost items

Grouping of production costs by economic elements	Grouping production costs by costing item
1. Raw materials and basic materials (excluding returnable waste)	1. Raw materials and materials
2. Purchased components and materials	2. Purchased components, semi-finished products and services of cooperative enterprises
3. Supporting materials	3. Returnable waste (deducted)
4. Fuel from the side	4. Fuel for technological purposes
5. Electricity from the outside	5. Energy for technological purposes
6. Wages basic and additional	6. Basic wages of production workers
7. Social security contributions	7. Additional wages of production workers
8. Depreciation of fixed assets	8. Social security contributions
9. Other cash expenses	9. Expenses for preparation and development of production
10. Expenses for the maintenance and operation of equipment
11. Workshop costs
12. General plant costs
13. Losses from rejects (only production where losses are allowed within the established norms)
14. Other production costs
15. Total production cost
16. Non-production costs
17. Total gross cost

The list of calculation items, their composition and methods of distribution by types of products, works, services are determined by industry guidelines on planning, accounting and calculating the cost of products (works, services), taking into account the nature and structure of production. Thus, the grouping of costs by costing items reflects the place of origin of these costs and is used for planning, accounting and calculating costs for the production and sale of a unit of production, all commercial products. (Attachment 1)

Thus, the target classification of costs will make it possible to rationally organize a system of control and cost management.

Analytical tables are compiled for analysis based on the data of the report on production costs of OOO Neftekhimagroprom (form No. 5 “Information on the costs of production and sales of products”).

Let's analyze the cost by cost elements of OOO Neftekhimagroprom.

Table Analysis of the cost by cost elements for livestock raising LLC "Neftekhimagroprom" branch "Druzhba"

Cost element	Amount, thousand rubles	Cost structure,%

1.Material costs

Continuation of table 3.3.1
Of which: self-produced feed
Electricity
Fuel-total
Including:
Oil products - total
Spare parts, repair and construction materials for repair
Payment for services and work performed by third parties, and other material costs
Including: For the transportation of goods
Equipment repair
On zootechnical veterinary service
2. Labor costs
3.Social contributions
4.Damping
5.Other costs
Total costs

Having analyzed the production costs by cost elements in the economic entity LLC NAP, branch Druzhba, we see that the total costs in the actual year decreased by 8%. This was due to a decrease in material costs, namely feed by 21%, which indicates that the number of cattle has decreased. Electricity costs increased by 23.3% due to large production. Labor costs increased by 36.8%, social deductions by 17.4%. This is due to an increase in wages. Depreciation costs increased by 45.8%.

The system of indicators of the economic efficiency of production analyzes such indicators as the production of products per 1 ruble of costs, as well as a reduction in costs per 1 ruble of sold products.

Table Total cost per unit of production of LLC "NAP" branch "Druzhba"

Analyzing the total unit cost of an economic entity, we see that the cost has decreased by 2.4%. The decrease was due to the total cost by 7.2% and marketable products by 4.9%.

3.4 Analysis of generalized cost indicators

1. The ratio of gross production to the costs of living and materialized labor:

where VP is the cost of gross output produced by agricultural enterprises for the analyzed period,

С - current production costs,

OS - the average annual cost of fixed assets,

En - coefficient of efficiency of fixed assets.

2. The ratio of products sold to the costs of living and materialized labor:

Sometimes this indicator is also called the ratio of gross income to labor costs. It differs from the previous one in that it more accurately reflects financial rather than production results of activities.

3. The ratio of net income to the cost of living and materialized labor:

Where NP is the net income of the enterprise (monetary expression of the value of the surplus product), the difference between the value of the gross or sold product and the costs of its production.

by discipline "Comprehensive economic analysis of economic activity"

Theme: "Analysis of the cost of milk"

Completed by: student of group BUKH-04-1z

Okuneva V.N.

Checked: Art. teacher

Pitirimova G.L.

Tchaikovsky, 2006

Introduction …………………………………………………………………… 3

1. Brief description of SPK "Tyuinsky" ………………………… .. 5

1.1 Farm size and production size ………………………… .. 9

1.2 The size and structure of commercial products …………………………. eleven

1.3 Production and economic performance of the enterprise ………………………………………………………………. 13

2. Analysis of the prime cost of milk ………………………………………… 17

2.1 Analysis of changes in the cost of 1 centner of milk ..................................................... 17

2.2 Analysis of changes in the cost of gross milk production…. eighteen

2.3 Analysis of the composition and structure of costs for 1 centner of milk ..................... 19

2.4 Analysis of the influence of individual factors on the cost price of 1 centner of milk ................................................................. 20

2.5 Analysis of changes in labor costs with deductions per head of livestock ……………………………………………………………… .. 21

2.6 Analysis of changes in feed costs per head of livestock ... 22

2.7 Analysis of the results of the sale of milk …………………………… 23

3. The financial condition of the enterprise ………………………………… .. 25

3.1 Financial analysis ……………………………………. 25

3.2 Analysis of the possibility of bankruptcy …………………………………. 26

3.3 Analysis of financial stability ………………………………… 27

3.4 Business activity analysis ……………………………………… ... 28

3.5 Profitability analysis ………………………………………… .. 29

4. Ways and reserves of increasing milk production ………………… ... 30

Conclusion …………………………………………………………… .. 32

List of used literature ……………………………………… 33

Introduction

Livestock is one of the main branches of agricultural enterprises. The economic and financial position rural commodity producers and meeting the needs of the country's population for high-quality food products, such as milk, meat, etc.

Livestock products are the most important food product. Therefore, the analysis of the cost of milk is a hot topic for reflection.

Cattle breeding is one of the branches of animal husbandry. In terms of its specific weight in the structure of commercial products, this industry ranks first in many regions of the country. Thousands of dairy complexes with a production capacity of 400-600, and some 800-1000 cows of one-time housing function in the country.

The analysis helps to find out what it costs to produce a unit of production, how efficiently feed, materials, money and labor are spent, whether the costs of means correspond to the volume of production, ways to improve product quality.

By analyzing various situations arising in the process of production, marketing, processing, you can make more informed management decisions.

Each agricultural enterprise in order to perform production operations for the production of products must have a certain number of workers, land, machines, animals, premises, equipment and other means of production, form production units, to exercise control.

The purpose of the course work is to assess how profitable the production of milk at an agricultural enterprise; deep study, identification of reserves in milk production at the SPK "Tyuinsky".

The course work uses methods and techniques of analysis: comparison method, method chain substitutions{!LANG-e1e7f61a580661096e3d4c8d28105259!}

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{!LANG-46440b6d821a9fc5464bbdef8c3c7699!} {!LANG-b75414ad46d9be69825be4dfb6db3276!}{!LANG-21e713a556a3731f2f3f90dcd2d3d694!}

{!LANG-5617b3ea755715a39041bb5a728c791e!}

{!LANG-faf8355ad38e9a4d335fb7c8be82842a!} {!LANG-cb348d5dc73b2d1df659b2d09a9e240b!}{!LANG-e8833b72b2d2ae4abf9f1de9dfe83300!}

{!LANG-d5edac6968b09cbb340499b5e8189de9!}

{!LANG-744c556b3de5faa8102db4c4b2e91ffc!}

{!LANG-df47f59c16dd631a044f4da62d53b3cb!}{!LANG-a82863f0baa8c78719fe9b3787e76529!}

{!LANG-daf4ab06f61f8f2a09ababa382611cb7!}

{!LANG-c34c451d0a63cc47f6d30c0cb761d890!} {!LANG-8c7b13aee8ebf0bfc1d490df5d6cc570!}{!LANG-8c4d66243466345a1afef2eedcaef2bd!}

{!LANG-6288b435da9590b4f0e634b794bcd5a9!}

{!LANG-892b811c4981a4758b59f471d7c374ad!} {!LANG-25e578a5f08a273527c3aedf2970ce2d!}{!LANG-8cd8db552ac4fe6cdbbafb60d389e6b4!}

{!LANG-fca3e1f156d9859a117d2d6b61400923!}

{!LANG-769c5b3dc5abf32a8bda708294b32f3b!}

{!LANG-c78a42deaf69f06d477ce9af7dcc50b8!}

{!LANG-664174b49f03d8c65c58b77a26329fb4!}

{!LANG-c6f62cdc951ba1635a91abb2386ab961!}

{!LANG-4b245968082a955f47248e44230b7c72!}

{!LANG-8fb40c56a84e259af21c8b9c9e796841!} {!LANG-550958d5bdce0d2a0624ed9fcc71b920!}{!LANG-5b947ff2006daa0c3fabac6fc89a4e07!}

{!LANG-ef2139fd6da16d639b86939f64540d57!}

{!LANG-ba13d661a36456e6d2cffbf1b1bda75d!}

{!LANG-fd1ba629b54c1dc95e253701c81c1b8a!}

{!LANG-4f76f8c7af4d1939dfbd5bd61d497a35!} {!LANG-c88eb994d590bff3fe254d26108e38d1!}{!LANG-52eb357f9365351aff13c9615e85fba4!}

{!LANG-808c0d00fd0e90ce65734c5c466ad9b4!} {!LANG-3db5f5c5ec269ab932155f13ebf7941e!}{!LANG-2407e0c8ce0e3caf63f81b414636f55c!}

{!LANG-f70d4c0b537da46a9ceddfff01da5499!}

{!LANG-56c796cacb5ff26c5e9ab567aeb8ebd1!}

{!LANG-9b9ae6916b247826e5491b4cac039aac!}

{!LANG-3cf8c5e694119662049d2ba6741a3b5c!}

{!LANG-f27e9ff56bc2e725852acbb605fbce01!}

{!LANG-50a3273544208663cea5e753b0762626!}

{!LANG-857338002253fd814c23c5e3379e0fac!}

{!LANG-f446165b378f035bc5ff2a6e14abdd89!}

{!LANG-49c6faad5caf3cb75330002fbdca4a57!}

{!LANG-a172d2651af5de370ff257fe7aff1166!}

{!LANG-7c80fa983f163fd56ce504cc75060964!}

{!LANG-23eec76a22e4af8e073fa95b67e72ee8!}

{!LANG-e72216c74f56991086ced4ac02a6cd86!}

{!LANG-40b667af581942ed7be324d729b7de65!}

{!LANG-d63b62b7f0a8fa889976e3ef02e0b562!}

{!LANG-2da4dc02ec9009affffccaef32d98fd4!}

{!LANG-b654f958f2afcb6d5d0988036f24417c!}

{!LANG-cee57f025e1ea0d024a93a6b8df15e9a!}

{!LANG-02756d065a7646181d4113f7d6dbd2b7!}

{!LANG-15f44f137766d4534e5d534eec0f2a5b!} {!LANG-c1c57a53474d22737e0bbb88f3220324!}			Structure of marketable products,%		{!LANG-6d9e690e3d0ceafd75c9de0e1607def1!}
					{!LANG-5d8de08558fde0f6ece9d8603804867a!}	{!LANG-56a275430eab1746211edb503a4fc34a!}
{!LANG-203fa3383ad6d0a54621c2f5e2985ac2!} {!LANG-eb640bb333f150297b8481ec0875347f!}
Other products crop production
{!LANG-606da192c17d930aadb87b6c659fcd69!}
*{!LANG-6f673e4a049b95ced9a18a5c55c46c93!}*	*1250*	*451*	*29,62*	*11,61*	*-799*	*-18,01*
{!LANG-0542cdafd4b3d8ba961e4a797d66211c!}
{!LANG-05b920a86029e89bb5db7d1093c6ca51!}
*{!LANG-3bda5436f71fb29f22b8e46ca17a0755!}*	*2897*	*3433*	*68,65*	*88,39*	*536*	*19,74*
{!LANG-fd9ef798c9fbebcb18a77773c7c43014!}
{!LANG-4e582ca7922105200403c3c175d0889f!}
*{!LANG-75a0003937537e08e68a263d4e8e5764!}*	*4220*	*3884*	*100*	*100*	*-336*	0

{!LANG-342c5f43c33c160b5b48b727b7b822f6!}

{!LANG-dfe81f31112985091355a7adf33b154b!}

{!LANG-a4acf7a780df5635879ac05ff3956702!}

{!LANG-d248328bea685010f49b6f33ecbb9761!}

{!LANG-12ab19981f1a6d24ef11514a1cd3c7e5!}

{!LANG-91aedc6e0c5a2a4ed7b303a8f226a531!}

{!LANG-0d939f97db1f27cf8bd0187466e6b28d!}

Indicators

{!LANG-137ed76b3f1985940b50ede3a7aa846c!}

{!LANG-c7059c7eeec8f5760e057d84606ece94!}

{!LANG-63b6223d09ce17efc77aaf4ee8ca410e!}

{!LANG-c64f9b87be7515616fbb8d54834dfee2!}

{!LANG-7953d5274561781b93e7d0b7daa14e5c!}

{!LANG-9f8526adb6c37b7b95a01d234425f3a6!}

{!LANG-b6b88cd5a83fd8a1ea79b1f4b91cdc1c!}

{!LANG-3905c638c26bfbff10a390f98a3a2e25!}

{!LANG-f3a18c5d8a3ccbea91f11ae2ebbcd3b4!}

{!LANG-7d184a0283003b03895f7f0aa15c3422!}

{!LANG-34cab043ebfb183ea6801250038b4d05!}

{!LANG-c38ae6687f82da048c57a1a292da0bc7!}

{!LANG-870f743eb4db653bd8a396471cde3657!}

{!LANG-e5b94d776dfc739f293a32e29d848063!}

{!LANG-0bef2ea1851ca94c421e7a4676f0b702!}

{!LANG-9c16a83f3c820c8f05edcefb1e2b993d!}

{!LANG-b6e8f0012ee20645a29b1f698a48b606!}

{!LANG-eb42c1dd717d8d6872e047e50785e4a4!}

{!LANG-c225d6c12528d8825c170dea6eeb784e!}

{!LANG-5762e4aed39da570a7255baa7ee8f2df!}

{!LANG-6a2c300baf7de9fad495ac5d8d312ed7!}

{!LANG-5a98c5d0c0437fbfd02fe0393faa640a!}

{!LANG-b2579ad6f561b04f6be493e2023582c6!}

{!LANG-44102d888331fe49051585cea667a3cd!}

{!LANG-6b9a10eb7486bfcff5a1f9e4b32d2481!}

In crop production

In animal husbandry

{!LANG-b504daacb77eee662accb8cdb558dfba!}

{!LANG-d4a31a23e092a72009ae6564ed8ded4f!}

{!LANG-e42e8888f2e49382bdfbfe55e0ca82fa!}

{!LANG-9884290121d850dabeffb23d84092454!}

{!LANG-d10eb1168600adf76726d6be866eef54!}

{!LANG-b996e6ec3f1f7ddb67b9dc0e1e175025!}

{!LANG-1ab9dc5e45b7eaf4d48c8b93da2b9382!}

{!LANG-9a1a20587ad76e7977d5034a7f6b2f19!}

{!LANG-08e0988c9a381d3d075bb68eec079177!}

2. {!LANG-116cfa05d6a948430adf53f95236317c!}

{!LANG-17805813eea40be2cb9ff186c32e01c3!}

{!LANG-2d1a2c6057da7a1289847cdba42c1a27!}

{!LANG-63961e5f6d1f9e0f51e847233c2e1d65!}

{!LANG-83fe2df2c45bd4a7374b494d5a5c82b1!}

{!LANG-8fee26c7d2479a54e223dfaf6a49e092!}

{!LANG-2468f219b9df4bbd1efff0f19bcd5870!}

{!LANG-478051ff053949ad76a5fb0b10a9d41a!}

{!LANG-2c95fc0ded6b97ae03de8234b858fbda!}

{!LANG-0dc5c33f1593048c2a529a762e30cb88!}

{!LANG-028df4490b45cc1e1851046028f3faf0!}

{!LANG-22042137f4e20ebdc89227b60d1592ce!}

{!LANG-5d86118f9e9a6c6a7d60333b88b0daa8!}

{!LANG-1393a593044bcfc1022d6a6e1509c62c!}

{!LANG-6c5231334b02a3e5226e4f286a945f3a!}

{!LANG-fc131fe2fa7002a5134f6333f5e8aaad!}

{!LANG-f61e729797497be78d59d5c8aa6a744a!}

{!LANG-a7b534ea7a484ab04b73f43a13e0f442!}	{!LANG-088db20b0a42aeb1b0fa5b291b7268e2!}		{!LANG-68a9047f0d0f42b2dd68e4ef6839447c!} {!LANG-9dabd3690d64392155a491e346124765!}		{!LANG-68a9047f0d0f42b2dd68e4ef6839447c!}		{!LANG-2411c441c300cf0fd5c25f856acf73c8!}		{!LANG-53a6c6189984c66330cfd79bd5b4fd28!}
{!LANG-a7b534ea7a484ab04b73f43a13e0f442!}									{!LANG-d8283e6b3cd3f223f1a5dba6cf22c13b!}
{!LANG-06b28f4fa8bc7351d864bd2facb38902!} {!LANG-2df386dca952c8166764a04a37a695a4!} {!LANG-76b14f51858342bff64dc88c1e5ee302!} {!LANG-b7d4f55fffaf7de2e21ae9c2acf0eed6!} {!LANG-c0663ddee27caaf495bf2af2d091e0c7!} {!LANG-236bd3abaec5b1d168dcdf18d6dcdbf6!} {!LANG-5e59106742fa3c8c5ae2ec11bbc53e6b!} {!LANG-0df73f2593e22436f912859be40fd526!}
*{!LANG-1d79621938bddaf39b72ab7f9b525716!}*	*1371*	*1414*	*12,24*	*12,30*	*472,76*	*463,76*	*100*	*100*	*{!LANG-296d1e4e7179dd24be3a5fab3ecc8f8f!}*	*{!LANG-296d1e4e7179dd24be3a5fab3ecc8f8f!}*

{!LANG-cdbd9d4803a77809c67c386b68ff952c!}

{!LANG-5cb7ea0ef6203354041ef6f56cc87889!}

{!LANG-d38e5bdeae5c0410d44d266cc52c030b!}

{!LANG-016bc36f1db15cd9d5f8b39eec37687c!}

{!LANG-3eb9f1dc46dd437c871d0ef8aff454fd!}

{!LANG-2efb3d43a91ce226692ed4fcb8e2a202!}

{!LANG-45dbb27fc9d41ba9f0dc54df7c0e2af8!}

{!LANG-68a9047f0d0f42b2dd68e4ef6839447c!} {!LANG-ba9f297104cbd62f70e46210468aacd7!}	{!LANG-6284ef63746f8615da31247732380f93!} {!LANG-1853a501cff6aef02bd5f248a8ec1854!}	{!LANG-6753b47b3fb307b412ab584a27e4bed4!} {!LANG-169c5829a1b5644bb9a83579f56a16f0!}	{!LANG-6d9e690e3d0ceafd75c9de0e1607def1!} {!LANG-e04b637ddc6f2f9e068ccd20f6af3e22!}

				{!LANG-8c3e73187e118292f7a0695a054966a7!}

{!LANG-a1dff5ef4b239b6503509d33564f3b45!}

{!LANG-bbad8cd6ab2b9ec37d87fe0e55a33af6!}

{!LANG-f754e5a70e630077cf106fe77565e049!}

{!LANG-bec97100ac65e9b6e70caa25f5d49d74!}

{!LANG-e50ef028222008bbbc4a41d14651ff7e!}

{!LANG-81b3f0966a29aa82c413266e67642424!}

{!LANG-9e4f5d746b2b73e1074714035955ae3d!}

{!LANG-081e0b8fe4b0e88c6ea0850409e7dbb8!}{!LANG-e6c97308239fbfb4bc17cce0864c9030!}

{!LANG-f4303ff49d288055c56955b1aeda8e75!}

{!LANG-d10f2120265344f4308c2e37dadcdde7!}

{!LANG-05952f54f747209cefd035f8bf7022a0!}

2.7 {!LANG-ff010ff9e631c55427e9365a9c8ed92c!}

{!LANG-db53327d990b1783208af75c9db7f34c!}

{!LANG-fe63b265801e20447f60aa854fbd9bb3!}

{!LANG-56ac4c596df75b61acf891887dd7a86a!}

{!LANG-3520adb7bb7a006fb2c1474ad58a5191!}

3. {!LANG-090082470387de3cc0d7002702ef303d!}

{!LANG-468bbd1fdcb76c16bb89fb5f5027ce8b!}

{!LANG-a52c2d8dce205bb5aa4af46c4a6b51c8!}

{!LANG-22ee5e39fef8ac1b51d894810fd75371!}

{!LANG-abcc902c3e4de41acc34b7ae1ba27f19!}

{!LANG-9cb149a6f30fa0f4487db47c791b2ff8!}

{!LANG-1f38d22b829f16d4aae4f6d8e1bacb0c!}

{!LANG-82fc29d154b5e82edea839abee9fe4ec!}

{!LANG-852cc818d3c1e801406486f830c0c9fd!}

{!LANG-5adc105fab625fc5d7623f63dc621307!}

{!LANG-45219be963b202596895c6201e050f68!}

{!LANG-c9e1ec7b8268531627378c6b0460ee8c!}

{!LANG-e9b398163b508008634b89d1f617712a!}

{!LANG-27037c5fa7cd144045b5162c49d58509!}

{!LANG-acdfb57ea1638a1e351b6930e4619613!}

{!LANG-a4ba86253374aee119b2cb5a6fc66079!}

{!LANG-932de4dfa60d31a6814122d51cbc40e4!}

{!LANG-c4915ec371716fa9bf8d611b12450e00!}

{!LANG-e3bdca2ebe158abb221ffac30ed7963b!}

{!LANG-2beb56479ecbbd4329b5cc0ab1f3143e!} {!LANG-0cb1b1dc3b48133e2c893ebe35c0ea56!}{!LANG-5be0bea5990214f309a649150d8ed2f6!}

{!LANG-4995592f924190ae8f95d535f1cbff27!}

{!LANG-633f3acb31a8f3089e159aef7694d0d1!}

{!LANG-63e36e262c65b199cab9d818f49bb44c!}

{!LANG-5291a7fbcb6fd29b222268975c109896!}

{!LANG-c61c6f572f4aca10e7de043743e13f73!}

{!LANG-4fd93b2ef30f4c6e5f0fa64ce19deba2!}

{!LANG-bb5954dccf12eeea457bf3ad13be4297!}

{!LANG-651477753cc28747ddeec95427e34a84!}

{!LANG-199eb61b8bd44a8db198ac4401b76d14!}

{!LANG-ebdfd52ff68885a2c56cd8fcb3dcc4be!}

{!LANG-a147f603876e22abe5c34eb46cce81fb!}

{!LANG-c31aeb7ce69075f3a52c4cf87aa4f60a!}

{!LANG-43889f52da49b21a7ffa8c796bfc368b!}

{!LANG-d516a07984db5b7e5f8e7da18a2e839a!}

{!LANG-bcb00a6e4170398e8906645ae220378b!}

{!LANG-01d2ea476f0dac502b27e4af62b6e157!}

{!LANG-2cc4242b1181999a8e0317b9b19d0e08!}

{!LANG-95872c5f157f671f29a7485ad436760e!}

{!LANG-cbc799cb1c98962bf3ac9469ecb236b2!}

{!LANG-3e72c21cd223c6971d3bb99658949245!}

{!LANG-9cc34074071772581dc781b7ce445476!}

{!LANG-9eca66579a1a0891523810f620b12d66!}

{!LANG-5b29b8a73fe7a480666c9f30db8de84b!}

{!LANG-8274aa9b80615ae8172c30f8c40aaba1!}

{!LANG-b776f2409771015ba662fa6525581b50!}

{!LANG-81a00f1369cbd8ba2f63eade9ab1d3be!}

{!LANG-a756e14ef034d1fd75410e3082ff1069!}

{!LANG-671fc4376cec39ef1b9860e6b6f946a3!}

{!LANG-bc60038fdc1613682592c2fc0ceb843e!}

{!LANG-ed9eab7e8f7678ab8deac80debbfac45!}

{!LANG-bb6c1521083ecf60212fac190cb3cc10!}

{!LANG-ce379f8830f5321bf5121be8dcb4757a!}

{!LANG-9aece6eb2a6ecbf018f6b6f565c24c4e!}

{!LANG-d6e915178b4b512f23157db392302dc5!}

{!LANG-17181644f60ddaa9617f972159f2f1f3!}

{!LANG-1adc2f52787939ca57852ef059b07317!}

{!LANG-83036b13429a3fed185251ebe70af537!}

{!LANG-b9751d0c8b39851642df48339e030187!}

{!LANG-7fdd1897eaaeb9d48755f4bd0de503f6!} {!LANG-39e0fe953c37823447a3fb5ed6b360eb!}{!LANG-cdbbaa94fdebd5e5812310f3bbb97e78!}

{!LANG-fd94da580be1e5c021a606a5aa0ed6f4!}

{!LANG-73905ec6e52a60f8e550bfc5d26d76c9!}

{!LANG-5e3fd5c2c61270fbe817b5c6dd061d19!}

{!LANG-0e63cd202b6303013e0af71c67db4057!}

{!LANG-4e767e1ae3bab057906bb720e89300f8!}

{!LANG-99953f04170f3bf7373d3666228a4439!}

{!LANG-c64ded1deb06ad8cea26ee832762d347!}

{!LANG-65c6548b192110ba847a432a3773361c!}

{!LANG-e6c14fd5d10a72529029f5809257e7ef!}

{!LANG-56b079c8b14cf97fe98ecf4c8a6db59f!}

{!LANG-711b6de534d919af128b977b0e561745!}

{!LANG-a10019221e28c1fa31ec5486127a9d20!}

{!LANG-1b75b6e50e1a24775b05d59b0041a55c!}

Indicators

Physical weight, c

Test weight, c

Test weight for physical weight

Quality factor