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

Analysis and ways to reduce the cost of milk using the example of the Voronezh region

Course work

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

Analysis and ways to reduce the cost of milk using the example of the Voronezh region

Course work

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

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

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K. e. n. Associate Professor Stepanova Tatyana Aleksandrovna

Assistant Izmailova Lyudmila Nikolaevna

Assistant Anufrieva Alexandra Vladimirovna

Second year student accounting and finance Nefedova Liliya Mikhailovna

Voronezh State Agrarian University named after. Emperor Peter I.

One of the most important sectors of the national economy is agriculture. 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. The nutrients in milk are in the most favorable ratio for absorption by the body.

Product cost is one of the most important economic categories Agriculture. It reflects all aspects of the farm’s activities.

Reducing costs is one of the primary and urgent tasks of any enterprise. The level of production costs determines 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. The problem of cost reduction has acquired particular importance in modern stage. Finding 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 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 24172.9 thousand tons, which is 83.4 thousand tons or 0.3% less than the corresponding level of last year. In the Voronezh region, one of the highest increases in milk production in agricultural enterprises was achieved. The increase was 22.7 thousand tons or 6.6%. During the specified period, milk production in the Russian Federation per 1 cow of the dairy herd in agricultural organizations not related to small businesses amounted to 4055 kg or 251 kg (6. 6%) more than for the same period in 2014.

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

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

Table 1 - Indicators of milk production in the Voronezh region

Indicators				Rate of increase,%
Indicators				Rate of increase,%
1. Number of cows, heads.
2. Total cost of milk, thousand rubles.
3. Gross milk yield, centners
4. Revenue from milk sales, thousand rubles.
5.Milk sold, quintals
6. Live calves received, naked.
Analytical indicators
7.Cow productivity, centners
8.Calves yield per 100 cows, head
9. Cost of 1 quintal of milk, rub.
10. Sales price of milk, rub.

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

Having carried out an analytical grouping of enterprises in the Anninsky, Kantemirovsky, Borisoglebsky, Ostrogozhsky and Pavlovsky districts according to cow productivity, we identified the existence of a connection and its direction. The relationship between milk yield from 1 cow and the cost of 1 quintal is inversely proportional, i.e., as the productivity of cows increases, the cost of 1 quintal of milk decreases. With maximum productivity (65.55 centners), the cost is 1742.38 rubles, with minimum productivity (24.67 centners) the cost is 1760.95 rubles. With an increase in milk yield from 1 cow, the labor intensity of 1 quintal of milk decreases. The reduction in the cost of 1 quintal of milk, in turn, led to an increase in the level of profitability to 36.1%.

Next, a multifactor model was built. In the resulting model, the coefficient of determination is equal to 0.9760, and the correlation coefficient is equal to 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 1 cow, level specialization, the share of costs for growth in the total costs of livestock farming and the effective attribute (the cost of 1 quintal of milk).

After conducting an index analysis, we found that both factors, intensive and extensive, negatively affected the average cost of this type of product. We propose to consider how the main economic indicators characterizing milk production will change when the negative factor is eliminated.

Table 2 - Variant increase calculation economic efficiency milk production

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

1) reducing the cost of 1 quintal of milk in individual enterprises
2) improvement of 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. At the same time, as a result of reducing the cost of 1 c. milk in individual 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 lower milk costs, the level of profitability will increase by 2.16%.

For the enterprises that were analyzed, several ways to reduce the cost of 1 quintal of milk can be identified.

I. Increase cow productivity.

The following factors influence the increase in milk productivity 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 productivity and the composition of cows’ milk depend on their breed. Dairy cows are distinguished by good feed yield, active response to milking processes, and often high lifetime productivity.

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

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

II. Increased labor productivity.

With an increase in labor productivity, labor costs per unit of production are reduced, and consequently, the specific gravity wages in the cost structure. To do this you need:

1) Implementation new technology;

2) Mechanization and automation of production processes;

III. Reducing production maintenance and management costs 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 output, but also on their absolute amount. The lower the amount of expenses for the enterprise as a whole, the lower the cost, other things being equal.

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. - No. 2 (13).

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

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

4. Ulezko A.V. Modeling as a tool for adoption management 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 agricultural formations / A.V.Ulezko, Ya.I. Denisov, A.A. Tyutnikov.-Voronezh: publishing house “Istoki”, 2008.-106 p.

At the present stage of production, technological, economic and social processes are interconnected. The same factor, being the cause of one phenomenon, often acts as a consequence of another. Analysis serves to identify such cause-and-effect relationships and the degree of their mutual influence on the activities of agricultural enterprises. With the help of analysis in livestock farming, control is carried out over the implementation of the production plan, animal productivity, herd turnover, and the reasons for savings and overspending are identified. material costs for production.

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

Table 10 - Dynamics of gross milk production

Name
Number 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 c. According to the table, it can be seen that the main factor influencing the increase in production volume is the productivity of cows. Therefore, the most important condition for increasing milk production is animal productivity.

Table 12 - Livestock density

According to Table 12, it can be seen that the density of the entire livestock either decreases or increases, but the number of cows remains unchanged every year. Thus, in 2010-2011, the density of cattle remains unchanged, and in 2012 it increases by 2.5%. This is due, first of all, to the number of livestock at the enterprise, since the area of agricultural land remains unchanged.

In the process of analyzing the reproduction of the herd, it is necessary to study the structure of the herd, establish the changes that have occurred in it and give them economic assessment, that is, to show how appropriate changes in the structure of the herd are from the point of view of increasing the volume of production, rational use of labor and feed resources and obtaining maximum profits.

So, let’s look at the current structure of the herd at CJSC “PZ” “Krasnaya Baltika”

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

According to Table 2.4, it is clear that the number of animals is maintained. The proportion of young animals born in previous years and fattening cattle in the herd is increasing. What is not negative point, since this group is not the most productive.

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

A prerequisite for creating a homogeneous, highly productive herd is proper organization raising heifers selected for replacement of breeding stock. In the structure of the herd of ZAO PZ Krasnaya Baltika, replacement heifers accounted for 7% in 2010.

The low proportion of young animals of the current year of birth indicates that the enterprise is experiencing loss of offspring due to cow barrenness and litter mortality. 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 purebred sires.

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

Table 14 - Herd reproduction indicators

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

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

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

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 unbalanced diets, according to experts, up to 20-30% of livestock production is lost. Consequently, the establishment of a rational structure of diets is a reserve for increasing animal productivity and reducing production costs.

The type and conditions of keeping animals, the organization of labor at work have a great influence on the productivity of animals. livestock farms ahs and complexes, mechanization of production processes, production technology and so on. CJSC "PZ" "Krasnaya Baltika" carries out mechanical milking. As for the remaining processes: the farm has automatic drinking bowls, which means automatic watering is carried out; Manure is removed using a scraper manure remover, that is, it is also mechanized. But the distribution of feed is semi-mechanized: the silage is distributed by a feed dispenser, and the hay is brought into the aisles, where the cattlemen roll it out and distribute 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.

Animal productivity is determined by the amount of production obtained from one head over the corresponding period, in this case per year. Animal productivity is influenced by many factors. Let's consider their influence in more detail.

The first factor is the availability of feed and the adequacy 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 product cost analysis

2. Organizational and economic characteristics of CJSC “Xxx”

3. Analysis of the cost of milk at CJSC "Xxx"

3.1 Dynamics of the cost of milk

3.2 Analysis of factors shaping the level of milk cost

3.3 Analysis of milk production efficiency

3.4 Multiple correlation and 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 increased production efficiency is played by the economic analysis of the production and economic activities of the enterprise, which is an integral part economic methods management. Analysis is the basis of planning, a means of assessing the quality of planning and implementation of the plan.

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 course work Issues related to the analysis of the cost of milk, the study and application of which is an integral part of increasing production efficiency, are considered.

The object of the study is JSC "Xxx".

The following methods were used in the work: economic-statistical, graphical, monographic, economic-mathematical, comparative analysis.

The information for writing the course work was: special educational literature; articles in journals Economics of agricultural and processing enterprises, agro-industrial complex: Economics and management; Annual reports enterprises on production and financial activities; Remuneration regulations; Charter of the enterprise.

1. Theoretical foundations of product cost analysis

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depend on how the enterprise solves the issues of reducing production costs.

The immediate objectives of the analysis are: checking the validity of the cost plan, the progressiveness of cost standards; assessing the implementation of the plan and studying the reasons for deviations from it and dynamic changes; identifying reserves for cost reduction; finding ways to mobilize them.

Identification of cost reduction reserves should be based on a comprehensive technical and economic analysis of the enterprise’s operation: study of technical and organizational level production, use of production facilities and fixed assets, raw materials, labor, economic relations.

The costs of living and embodied labor in the production process constitute production costs. In the conditions of commodity-money relations and the economic isolation of the enterprise, differences inevitably remain between the social costs of production and the costs of the enterprise. Social costs of production- this is the totality of living and materialized labor, which is expressed in the cost of production. Enterprise costs consist of the entire amount of expenses of the enterprise for the production of products and their sale. These costs, expressed in monetary terms, are called prime costs 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, wage production personnel and other cash expenses. Reducing production costs means saving materialized and living labor and is the most important factor increasing production efficiency, increasing savings.

The main motive for the activity of any company in market conditions is profit maximization. Real possibilities for implementing this strategic goal in all cases, limited by production costs and demand for manufactured products. Since costs are the main limiter on profits and at the same time main factor, affecting the volume of supply, then decision-making by the company’s management is impossible without an analysis of existing production costs and their value for the future.

Classification of costs . First of all, external and internal costs are distinguished. External include wages for workers, fuel, components, that is, everything that the enterprise does not produce to obtain products. Domestic- the owner of the enterprise receives the so-called normal profit. Otherwise, he will not deal with this matter. The profit he receives (normal) constitutes an element of costs. It is customary to allocate net (economic) profit, which is equal to total revenue minus external and internal costs, including normal profit. Accounting profit equals total revenue minus external costs.

Practice shows that the amount of costs depends on the volume of products produced. In this regard, there is a division of costs into those dependent and independent of the volume of production. Fixed costs do not depend on the volume of production. They are determined by the fact that the cost of the enterprise’s equipment must be paid even if it is stopped. Fixed costs include payments on bond issues, rental payments, part of deductions for depreciation of buildings and structures, insurance premiums, some of which are mandatory, as well as wages 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 costs of raw materials, supplies, energy, wages to employees, and transport. The sum of fixed and variable costs constitutes gross costs. To manage production, it is important to know the cost per unit of production. In this regard, average costs are calculated as the quotient of costs divided by the number of units 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.

To analyze the level and dynamics of changes in the cost of products, a number of indicators are used. These include: production cost estimates, cost of commercial and sold products, reduction in the cost of comparable commercial products and costs per ruble of commercial (sold) products.

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

In the cost of commercial products include all the enterprise’s costs for the production and sale of marketable products in the context of costing items. Cost of products sold equal to the cost of goods minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from the balances of last year. Costs reimbursed from the fund for the development of new equipment 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 accepted when approving prices:

WITH R= C T- Z N+ (C P2- WITH P1) ,

where C P is the cost products sold

C T - cost of commercial products

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

C P1, C P2 - production cost of the balances of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the cost level for various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. Unit cost of production (costing) shows the enterprise’s costs 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.

Cost reduction indicator for comparable commercial products is used to analyze changes in cost over time with a comparable volume and structure of commercial products at those enterprises that have a stable range of products over time. Comparable products are understood as products that were mass-produced or mass-produced in the previous year. This also includes partially modernized products, if these changes did not lead to the introduction of new models, standards and technical conditions.

Costs per ruble of commercial (sold) products- the most well-known generalizing indicator in practice, which reflects the cost per unit of production in monetary terms impersonally, without distinguishing 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.

Other cost indicators encountered in practice can be divided according to the following criteria:

According to the composition of the expenses taken into account - workshop, production, full cost;

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

According to the nature of the data reflecting the billing period, actual (reporting), planned, normative, design (estimated), forecasted;

According to the scale of the object covered - workshop, enterprise, group of enterprises, industry, industry, etc.

Technical and economic factors and cost reduction reserves.

Currently, when analyzing the actual cost of manufactured products, identifying reserves and the economic effect of reducing it, calculations based on economic factors are used. Economic forces most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of work of enterprise teams to reduce costs: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reduction of administrative, managerial and other overhead costs, reduction of defects and elimination of unproductive expenses and losses. .

Savings that determine the actual cost reduction are calculated according to the following composition (standard 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; design changes and technical characteristics products; other factors that increase the technical level of production.

For this group, the impact on the cost of scientific and technical achievements and best practices is analyzed. For each event, the economic effect is calculated, which is expressed in a reduction in production costs. Savings from implementing measures are determined by comparing the cost per unit of production before and after implementing the measures and multiplying the resulting difference by the volume of production in the planned year:

E = (C WITH- WITH N) A N,

where E is savings in 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 event

A N is 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 reduction in cost can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improving production management and reducing production costs; improving the use of fixed assets; improvement of logistics; reducing transport costs; other factors that increase the level of organization of production.

With the simultaneous improvement of technology and production organization, 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 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 reduction in semi-fixed expenses (except for depreciation), a relative reduction in depreciation charges, a change in the nomenclature and range of products, and an increase in their quality. Conditionally fixed costs do not depend directly on the quantity of products produced. With an increase in production volume, their quantity per unit of production decreases, which leads to a decrease in its cost. Relative savings on semi-fixed costs are determined by the formula

E P= (TP WITH) / 100 ,

where E P - savings of semi-fixed costs

P S - the amount of semi-fixed expenses in the base year

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

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

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

where E A is savings due to a relative reduction in depreciation charges

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

K - coefficient taking into account the amount of depreciation charges attributed to the cost of production in the base year

To avoid double billing, the total amount of savings is reduced (increased) by the part that is taken into account by other factors.

Changes in the nomenclature and range of products produced are one of the important factors affecting the level of production costs. With different profitability of individual products (relative 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 product structure on cost is analyzed based on variable costs for costing items of the standard nomenclature. Calculation of the influence of the structure of manufactured products on cost must be linked to indicators of increasing labor productivity.

4. Improved use natural resources . This takes into account: changes in the composition and quality of raw materials; changes in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; changing others natural conditions. These factors reflect the influence of natural conditions on the value variable costs. An analysis of their impact on reducing production costs is carried out on the basis of industry methods in the extractive industries.

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

Significant reserves are included in reducing the costs of preparation and development of new types of products and new technological processes, in reducing the costs of the start-up period for newly commissioned workshops and facilities. The amount of change in expenses is calculated using the formula

E P= (C 1 /D 1 - WITH 0 /D 0 ) D 1 ,

where E P is the change in costs for preparation and development of production

C 0, C 1 - the amount of costs of the base and reporting year

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

The cost reduction factors and reserves identified as a result of the analysis must be summarized in the final conclusions, and the total impact of all factors on reducing the total cost and cost per unit of production must be determined.

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

Assessment of the implementation of the plan at the cost of all commercial products is carried out based on data on its actual volume and assortment, calculated according to the planned and actual costs of the reporting year.

In general, the cost of production consists of material costs, costs of paying wages to workers and complex cost items. An increase or decrease in costs for each element causes either an increase 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, wage costs, workshop, general plant and other expenses.

Product cost is one of the most important economic indicators of activity industrial enterprises and associations, expressing in monetary form all the costs of the enterprise associated with the production and sale of products. Cost shows how much the products it produces cost the company. The cost includes the costs of past labor transferred to products (depreciation of fixed assets, the cost of raw materials, materials, fuel and other material resources) and the cost of paying employees of the enterprise (wages).

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

Systematic reduction in production costs provides the state with additional funds for further development social production, and to improve the material well-being of workers. Reducing production costs is the most important source of profit growth for enterprises.

Costs for the production of industrial products are planned and accounted for according to primary economic elements and expense items.

Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the enterprise's total need for material resources, the amount of depreciation of fixed assets, labor costs and other cash expenses of the enterprise. In industry, the following grouping of costs according to their economic elements is accepted:

Raw materials and basic materials,

Auxiliary materials

Fuel (from the side),

Energy (from the side),

Depreciation of fixed assets,

Wage,

Social insurance contributions,

Other costs not allocated to elements.

The ratio of individual economic elements in total costs determines the structure of production costs. Different industries have different production cost structures; it depends on the specific conditions of each industry.

Grouping costs by economic elements shows the material and monetary costs of an enterprise without distributing them to individual types of products and other economic needs. Based on economic elements, as a rule, it is impossible to determine the cost per unit of production. Therefore, along with grouping costs by economic elements, production costs are planned and accounted for according to expense items (costing items).

Grouping costs by expense item makes it possible to see costs by their place and purpose, to know how much it costs the enterprise to produce and sell certain types of products. Planning and accounting of cost by item of expenditure are necessary in order to determine under the influence of what factors a given level of cost was formed and in what directions the struggle to reduce it should be carried out.

In industry, the following nomenclature of basic costing items is used:

1) raw materials and supplies

2) fuel and energy for technological needs

3) basic wages for production workers

4) costs of maintaining and operating equipment

5) shop expenses

6) general factory expenses

7) losses from marriage

8) non-production expenses.

The first seven expense items form the factory cost. The total cost consists of factory cost and non-production costs.

Enterprise costs included in the cost of production are divided into direct and indirect. TO direct expenses include costs directly related to the manufacture of products and taken into account directly by their individual types: the cost of basic materials, fuel and energy for technological needs, wages of basic production costs, etc. indirect expenses These include costs that are impossible or impractical to directly attribute to the cost of specific types of products: shop costs, general plant costs, and costs for the maintenance and operation of equipment.

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

The item “Non-production expenses” mainly takes into account the costs of selling finished products (costs of packaging, packaging of products, etc.) and costs of standardization and research work, centralized costs of 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 of individual types of products is determined by drawing up calculations that show the cost of production and sales of a unit of product. Calculations are compiled according to cost items accepted in a given industry. There are three types of calculations: planned, normative and reporting. In planned costing the cost is determined by calculating costs for individual items, and in normative- according to current this enterprise standards, and therefore, unlike planned costing, due to a decrease in standards as a result of organizational and technical measures, it is reviewed, as a rule, monthly. Reporting costing is compiled on the basis of accounting data and shows the actual cost of the product, making it possible to check the implementation of the plan for the cost of products and identify deviations from the plan in individual production areas.

Correct calculation of product costs has great importance: the better the accounting is organized, the more advanced the calculation methods, the easier it is to identify reserves for reducing the cost of production through analysis. At industrial enterprises, three main methods are used for calculating production costs and accounting for production costs: order-based, distribution-based and standard.

Custom method It 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 taken into account according to orders for a product or a group of products. The actual cost of an order is determined upon completion of the manufacture of products or work related to this order, by summing up all costs for this order. To calculate the cost per unit of production, the total cost of the order is divided by the number of products produced.

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

Standard method of accounting and calculation is the most progressive, because it allows for daily control over the progress of the production process and the implementation of tasks to reduce production costs. In this case, production costs are divided into two parts: costs within the norms and deviations from consumption norms. All costs within the norms are taken into account without grouping, according to individual orders. Deviations from established standards are taken into account according to their causes and culprits, which makes it possible to quickly analyze the causes of deviations and prevent them in the process of work. In this case, the actual cost of products using the standard accounting method is determined by summing up costs according to standards and costs as a result of deviations and changes in current standards.

Ways to reduce production costs

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

A serious reserve for reducing production costs is the expansion of specialization and cooperation. In specialized enterprises with mass production, the cost of production is significantly lower than in enterprises producing the same products in small quantities. The development of specialization requires the establishment of the most rational cooperative ties between enterprises.

Reducing production costs is achieved, first of all, by increasing labor productivity. With an increase in labor productivity, labor costs per unit of production are reduced, and consequently, the share of wages in the cost structure decreases.

The main condition for reducing the cost of raw materials and materials per unit of production is improving product designs and improving production technology, the use of advanced types of materials, and the introduction of technically sound standards for the consumption of material assets.

Reducing production maintenance and management costs also reduces production costs. The size of these costs per unit of production depends not only on the volume of output, but also on their absolute amount. The lower the amount of workshop and general plant expenses for the enterprise as a whole, the lower, other things being equal, the lower the cost of each product.

Significant reserves for reducing costs are contained in reducing losses from defects and other unproductive expenses. Studying the causes of defects and identifying its culprit makes it possible to implement measures to eliminate losses from defects, reduce and use production waste in the most rational way.

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

Cost reduction is planned according to two indicators: for comparable commercial products; at costs per 1 rub. commercial products, if in the total output the share of products comparable to the previous year is small. Comparable commercial products include all types of products produced at a given enterprise in the previous period on a mass or serial basis.

The cost of production is a qualitative indicator characterizing the production and economic activities of a production association or enterprise. Product cost is the cost of an enterprise in monetary terms for its production and sales. The cost, as a general economic indicator, reflects all aspects of the enterprise’s activities: the degree of technological equipment of production and the development of technological processes; level of organization of production and labor, degree of utilization of production capacity; economical use of material and labor resources and other conditions and factors characterizing 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 peculiarities of the economic activity of the analyzed object. But in the process of analysis, the main factors influencing economic activity are not only revealed and characterized, but the degree (strength) of their action is also measured. For this purpose, 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, located 129 km from the regional center of Vologda, 100 km from the regional center of Sokol. Communication with the district and regional centers is carried out via the Chekshino-Totma highway of republican significance.

Company name: Closed Joint Stock Company "Ххх".

The Sokolsky district, on the territory of which the lands of JSC 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 autumns with unstable temperatures. Frosts occur in the second half of August. Precipitation in the form of snow usually begins to fall in mid-October, but in some years snow also falls in early October. The warmest month of summer is July. On the farm territory, the moisture balance is positive.

The predominant type of relief is an undulating plain, with height fluctuations of up to 30 cm. Relief is an important factor in the distribution of soil cover in the area. Thus, normally moist soddy-podzolic soils are formed on flat, elevated areas and gentle slopes. Clay varieties are found on the slopes, bog-podzolic and sod-gley varieties are found in low areas, and bogs are found in deep depressions. The nature of the relief on the farm territory does not prevent the use of agricultural machinery.

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

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

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

Indicators

Total land area
Arable area
pastures
Haymaking

Ponds and reservoirs

As can be seen from Table 1, at the beginning of 2003, the Ogarovo agricultural production complex was merged with CJSC Xxx and the total land area was 26,866 hectares, and in mid-2004 the farms were separated again. The area of agricultural land occupies 25.7% (2925 hectares). On the farm, the largest share in the structure of land is occupied by forest area 55.7% (10,320 hectares).

The livestock industry in CJSC "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 output produced on the farm. The dimensions 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 farmland decreased sharply by 41.5% due to the disconnection of the Ogarovo agricultural production complex.

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

Indicators			2004 as a percentage of 2003
1. Gross output at comparable prices, thousand rubles.
2. Commercial products in sales prices, thousand rubles.
3. Fixed production assets, total, thousand rubles. including agriculture. appointments
4. Agriculture area. land, ha including arable land, ha
5. Large livestock cattle, total, goal including cows, goals
6. Average annual number of employees, people.

The number of cattle also 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. The livestock industries consume crop waste and create valuable organic fertilizers - manure and slurry.

At CJSC "Xxx", the combination of milk production with raising young animals, i.e., the farm has a dairy and meat direction. Milk production on the farm occupies a major 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 a reduction in the number of livestock. Let's look at the structure of commercial products in Table 3.

The largest share in the structure of commercial products of CJSC "Xxx" is occupied by livestock products. Mostly milk and meat are sold, since the farm has a dairy and meat business. The level of specialization is average (coefficient 0.45).

Table 3. Structure of commercial products for 2003-2004.

K sp = 100/?(U*(2n-1)),

where Y is the share of the nth type of commercial product in its total volume,

n is the serial number of individual types of products according to their individual weight in the ranked series.

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

100/220.42=0.454 - average level of specialization.

High labor costs, low crop yields and low cow productivity lead to increased production costs. Such data can be analyzed using the indicators presented in Table 4.

From Table 4 it is clear that the main production indicators have great variability. 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 the decrease in yield, the cost of 1 centner of grain increased by 20 rubles, the cost of 1 centner of milk increased by 176 rubles, and the cost of 1 centner of live weight decreased by 660.4 rubles.

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

Indicators
1. Productivity, c/ha: cereals on average annual grasses for bulk perennial grasses for bulk
2. Livestock productivity: average annual milk yield, kg average daily gain, g
3. Labor costs per 1 c, h-hour cereals annual grasses for bulk perennial grasses for bulk live weight gain
4. Cost of 1 c, rub. cereals perennial grasses for bulk annual grasses for bulk live weight gain
5. Profitability (loss ratio), % crop production livestock farming general economic Capital productivity, rub.

Despite the fact that productivity increased from 2037 kg to 2942 kg of milk, the livestock industry suffered a loss from the sale of products. Let's look at the structure of production costs in Table 5.

According to Table 5, we can say that milk production plays a big role in the economy, since cash costs for milk in 2002 amounted to 31.8% of all production costs, labor costs amounted to 19.4%.

Table 5. Structure of production costs and composition of profits from sales of agricultural products

Indicators
	in % of total	in % of total
Production costs, total, thousand rubles. including in crop production in livestock farming of which: milk live weight gain
Labor costs, total, person-hour including in crop production in livestock farming of which: milk live weight gain
Feed consumption, total, quintal units. including milk live weight gain
Profit (loss) received total, thousand rubles including in crop production in livestock farming 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, compared to 2003, suffered losses in the amount of 796 thousand rubles.

3. Analysis of the cost of milk at JSC "Xxx»

3.1 Dynamics of the cost of milk

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

Cost is that part of the social costs of production, expressed in monetary form, which measures the costs of the economy for the funds spent and wages in the production of a unit of a particular product.

Table 6 shows the dynamics of the cost of 1 quintal of milk over 7 years.

Indicators

Cost of 1 quintal of milk, rub.
Rates of growth, % basic
Theoretical cost levels, rub. in a straight line T = 90.71+44.28 t

Analyzing Table 6, we can say that the cost of milk from 1998 to 2004 tends to increase; the growth rate of the cost of 1 centner, reduced to a comparable form through deflators, showed its increase by 3.18 times in 2004 to the 1998 level. Calculation of chain growth rates showed their significant growth in 1999 compared to 1998 by 26.6%, in 2001 by 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 a 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.

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

3 .2 Analysis of factors shaping the level of milk cost

An analysis of its composition by costing items helps determine ways to reduce costs. The cost structure should be studied by groups of farms in different production areas and separately by aggregates of crop and livestock products, because it has clear industry characteristics.

The cost 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, crop yields and livestock productivity, organization of production, labor productivity and other factors.

Let's consider the structure of the cost of milk, showing the change in the share of various costs in Table 7.

Table 7. Structure of the cost of 1 quintal of milk in 2003 and 2004.

Expenditures	Cost structure as a percentage of total	Costs per 1 c, rub.	Cost difference, rub.	Cost difference in % compared to 2003	Coefficient of change cost reduction

Wage

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

Table 7 shows that the largest share in the cost structure in 2004 was 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%. Feed costs increased by 87.3%, costs of maintaining fixed assets by 38.4%, other direct costs by 100.4%, wage costs 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 production costs is also stimulated by competition among agricultural producers, since cost reduction will reduce prices, as a result of which products will become more competitive.

The use of more advanced machines and an increase in the level of complex mechanization leads to a reduction in human labor costs and labor costs per unit of production. Reducing feed costs can be achieved by obtaining your own high-quality feed and reducing the cost of one feed unit by increasing the yield of feed crops and mechanizing feed production.

Having analyzed the structure of the cost of milk, it is necessary to consider what impact various factors have on the cost.

The cost of milk is influenced by factors such as cost per cow and productivity. Let's look at this relationship in Table 8.

Table 8. Relationship between milk cost level and cow costs and productivity

I average = I average cost * I average cost

cost due to costs per cow due to productivity (1)

1,628=1,949*0,835

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

A average = A average cost + A average cost (2)

cost due to costs per cow due to productivity

176 rub.=251.5 rub.-75.5 rub.

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

Since in JSC “Xxx” 41.9% of the cost structure is occupied by feed, therefore there is a need to analyze the relationship between the cost of feed and the cost of 1 c.u. and specific feed consumption (Table 9.).

Table 9. Relationship between feed costs and the cost of feed rations and feed consumption

A costs = A feed costs + A feed costs

for feed due to the cost of units due to feed consumption (3)

(m 1 p 1 -m 0 p 0) = (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

89.1 rub. = 84.5 rub. +4.6 rub.

According to these calculations, we can conclude that the increase in the cost of 1 c.u. by 59.9 rubles led to an increase in the “feed costs” item by 84.5 rubles, and an increase in feed consumption per 1 quintal of milk by 0.06 quintal units led to an increase in this cost item by 4.6 rubles.

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

Table 10. Economic valuation of forage crops

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

Table 10 shows that in 2004, the cost of produced feed crops 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 grains, perennial grasses for hay and hay for natural hayfields.

In the structure of the cost of 1 quintal of milk in 2004, 24.1% was spent on wages. The level of these costs is influenced by labor productivity and remuneration (Table 11).

Table 11. Relationship between wage costs and the labor intensity of milk production and wages

A cost = A due + A due (4)

to pay for the labor intensity of wages 1 person-hour

(m 1 p 1 -m 0 p 0) = (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

6.8 rub. = -14.4 rub. + 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 wages for 1 man-hour, the 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 quantity of milk supplied for processing, but also on its quality and reducing losses.

The main reasons for receiving low quality milk include: violation of sanitary and veterinary rules during the receipt and initial processing of milk, the unsatisfactory condition, and sometimes the absence of refrigeration units, technological and laboratory equipment, and disinfectants on the farm.

Let's consider the change in the quality coefficient at CJSC "Xxx" according to Table 12.

Table 12. Changes in milk quality for 2000-2004.

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

The quality of milk also depends on the degree of contamination with mechanical and chemical impurities and microorganisms. The efficiency of milk production is greatly influenced by the selling price. 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 physical- physical weight, c	Milk sold, quintals	Average selling price 1c, rub.
			inferior

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: “Cost analysis of milk production”

performed):

Elistratova E.A.

supervisor:

Marakina M.V.

2016-2017 academic year year.

PLAN

INTRODUCTION

1. NATURAL-CLIMATIC AND ECONOMIC INDICATORS OF THE ENTERPRISE OOO "NEFTIKHIMAGROPROM" BRANCH FRIENDSHIP OF NIZHNEKAMSK DISTRICT OF THE RT

1.1 History and climatic conditions of the farm

1.2 Farm size

1.4 Land resources

1.5 Security labor resources

1.6 Provision of the economy with fixed production assets

1.7 Economic indicators work of an economic entity

2. ANALYSIS OF PRODUCTION COSTS

3. ANALYSIS OF THE COSTS OF MILK PRODUCTION BY THE EXAMPLE OF THE ECONOMIC ENTITY LLC "NAP" OF NIZHNEKAMSK DISTRICT OF THE RT

3.1 Analysis of milk production costs

3.2 System of indicators and classification of costs for milk production

3.3 Cost analysis by element

3.4 Analysis of general cost indicators

3.5 Features of the analysis of variable and fixed costs

3.6 Analysis of the relationship between costs, sales volume and profit

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

Dairy farming is one of the most important branches of livestock farming. It serves as a source of such valuable products food such as milk, meat, as well as a source of raw materials for industry. Milk is an almost irreplaceable basis of nutrition for both people and animals. It contains all the necessary nutrients. In terms of its diverse composition, none of them can compete with it. 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 cost of milk is not reduced, then even high selling prices will not be able to ensure a significant increase in production efficiency. The lower the cost, the more profit the enterprise receives and the more significant the funds it has to carry out 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 for the sustainable functioning of agricultural producers, as well as the organizational and economic mechanism of the industry. The insufficient development of these issues, as well as the practical importance of increasing the efficiency of milk production in agricultural organizations of various organizational and legal forms, determined the choice of the topic of the course work, the purpose and sequence of scientific research.

The main goal of the course work is to analyze the costs of producing dairy products using the example of the farm of Neftekhimagroprom LLC, Druzhba branch of the Nizhnekamsk region of the Republic of Tatarstan.

Research objectives:

1. Study of the theoretical foundations of milk production cost analysis

2. Study of the natural, climatic or economic conditions of the business entity Neftekhimagroprom LLC, Druzhba branch

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

4. System of indicators and classification of costs for milk production

5. Analysis of general cost indicators

6. Features of the analysis of variable and fixed costs

7. Analysis of the relationship between costs, sales volume and profit

The object of the study is the Society with limited liability"Neftekhimagroprom" branch "Druzhba" of the Nizhnekamsk region.

The subject of the study is annual reporting for 3 years (2013-2015) of the economic entity Neftekhimagroprom LLC” branch “Druzhba”.

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

the introduction reflects the purpose, objectives, object and subject of the study;

The first chapter presents the characteristics of the analyzed business entity Neftekhimagroprom LLC, Druzhba branch

The second chapter describes the statements of scientists on how it is necessary to analyze the topic under study “Analysis of the costs of milk production” and by what indicators it is more appropriate to analyze this topic of the course work;

In the third chapter detailed analysis from a practical point of view on the topic “Analysis of milk production costs” for the business entity LLC “Neftekhimagroprom” branch “Druzhba”.

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

1. NATURAL-CLIMATIC AND ECONOMIC INDICATORS OF THE ENTERPRISE OPERATIONLLC "NEFTICHIMAGROPROM" BRANCH FRIENDSHIP OF NIZHNEKAMSKDISTRICTRT

1.1 History and climatic conditions of the farm

The Druzhba branch of the limited liability company Neftekhimagroprom (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 district of the Republic of Tatarstan of the Russian Federation.

The farm territory 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 passes 0 degrees. By April 10-15, the snow completely melts, and field work begins on the last five days of April.

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

The head enterprise of NAP LLC is located in the village of Sobolekovo, located in the suburbs 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. joint stock company Nizhnekamskneftikhim (JSC NKNK). On February 1, 1997, the Druzhba state farm of NKNKH 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 NAP LLC is the director of the company, Vladimir Aleksandrovich Simanov. The head of the Druzhba branch is the director of the branch, Idrisov NiyazRaesovich.

1.2 Farm size

The size of the farm and its divisions 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 use of modern technology, achievements of science and practice. However, the advantages of large-scale production over small-scale production appear to a certain extent.

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

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

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

The size of an enterprise is determined by the area of available land, that is, by the area of agricultural land and by the number of productive animals.

Indirect indicators of the size of the farm include the area of arable land, crops, the number of energy resources, tractors, combines, cars, the cost of fixed production assets and working capital and so on.

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

Let's 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) Revenue from sales of products total, thousand rubles.
2) Average annual cost of fixed production assets, thousand rubles.
3) Average headcount workers, people
4) Number of conditional reference tractors, pcs.
5) Number of livestock, heads:
Continuation of Table 1

6) Gross output at comparable prices, thousand rubles.
7) Area of agricultural land, hectares. Including:

Analyzing the indicators of the size of the farm of NAP LLC, we can conclude that cash revenue from sales for 2013 compared to 2015 increased by 5%, this is primarily due to increased prices for some types of agricultural products. The average cost of fixed production 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 virtually unchanged. The cost of gross output at comparable prices decreased by 6%, and product sales decreased by 6%, which is largely due to a decrease in prices. The cost of fixed production 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 the economic entity

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

The main economic indicators of specialization are the structure of commercial 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 output of fixed production assets, labor and capital investments, the structure of livestock farming and sown areas.

Specialization in one type of commercial product can be if this type of product occupies more than 50%, in two types, if these two types of product occupy more than 66%. For three types, if they occupy more than 75%. If specialization cannot be determined by 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 of what main sectors are developing in the economy and which of them is the main one. Specialization gives the deepest and most specific idea of the development of the economy and answers the question of which commercial products are the main ones.

Table 2 Specialization of the business entity NAP LLC

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


				Main
Total for crop production
				Main
Products own production				Main
Other products				Additional
Total livestock
Total household chores

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

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

Specialization factor = 100 / ? Yd (2n-1)

Specialization coefficient = 100/(45.4*(2*1-1) + 28.3*(2*2-1) + 26.2*(2*3-1) + 0.1*(2*4 -1)= 0.3816.

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

From 0 to 0.2 - weak specialization

From 0.2 to 0.4 - average specialization

From 0.4 to 0.65 - high specialization

Over 0.65 in-depth specialization

From these calculations it follows that the business entity NAP LLC, the Druzhba branch, has an average specialization.

1.4 Land resources

Land is the main irreplaceable means of agricultural production. The development of productive, population growth, construction of cities, industrial enterprises, roads and other facilities reduce the availability 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 land and increasing its fertility.

When analyzing the composition of land, its size and structure, 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.

The yield of agricultural products depends on the structure of land. The higher the share 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,%


Agricultural land total, ha
Including: arable land
Haymaking
pastures
Perennial plantings
Trees and shrubs
Ponds and reservoirs

Other lands
Owned lands
Rented
Total land area, ha

Having analyzed the composition, size and structure of the business entity NAP LLC, Druzhba branch, we can conclude that agricultural land increased by 0.1%. Hayfields, pastures, perennial plantings, swamps, and other lands have not changed. The increase was due to arable land of 0.1%. Total land area increased by 0.09%

1.5 Securitylabor resources

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

The availability of an enterprise's labor resources 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 who live on the territory of the enterprise, but work in other sectors of the national economy and who wish, with a certain material interest, to take part in the work public economy during vacations and on weekends, pensioners, teenagers under 16 years old and schoolchildren.

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

Analysis of the composition and provision of the economy with labor resources is carried out by comparing the actual number of workers with the planned number with the data of the previous year.

Table 4 Provision of labor resources for the NAP LLC farm

Indicators	Average number of employees, people.	The enterprise's provision of labor resources



Permanent workers
Workers in agriculture
Machine milking operators
Tractor drivers
Cattle herders
Pig workers
Sheep workers
Poultry workers
Seasonal and temporary workers
Employees
Of which: managers
Specialists
Total for the enterprise

Having analyzed the supply of labor resources to the business entity NAP LLC, we can conclude that the total number of employees decreased by 8.3%. Workers in agriculture decreased by 9%, amounting to 35 people. The decrease was due to the reduction of tractor drivers. Employees decreased by 16%, 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 necessary condition production of agricultural products.

An increase in fixed production assets, an increase in the 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 growth rate and efficiency of use of fixed production 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 fixed production assets is made using such indicators as capital security and capital-labor ratio. Capital security is the ratio of the average annual cost of fixed assets per unit of agricultural area.

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

Let's consider the main production assets of the business entity NAP LLC, Druzhba branch in Table 5

Table 5 Provision of the economy with fixed production assets

	Indicators

	Average cost of fixed production assets, thousand rubles.
	Average number of employees, people
	Area of agricultural land, ha
	Gross output at comparable prices, thousand rubles.
	Fund availability
	Capital-labor ratio
	Capital productivity
	Capital intensity

Analyzing the provision of an economic entity with fixed 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 a reduction in the number of employees. The area of agricultural land increased by 0.1% due to an increase in arable land. Gross output at comparable prices decreased by 6%. Capital intensity is greater than capital productivity, which means that the enterprise's fixed assets are not used efficiently.

1.7 Economic performance indicators of an economic entity

To assess the performance of an economic entity, a system of production and economic indicators is used.

The main quantitative indicators of the development of crop production sectors are the size of the sown area of agricultural crops, their yield and gross harvest, which refers to the entire volume of production obtained from the entire sown area.

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

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

Let's consider the economic indicators of the business entity NAP LLC in Table 6

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

Indicators

1) Productivity of agricultural crops per 1 ha
2) Productivity of agricultural animals: a) average annual milk yield, per 1 cow, kg.
b) average daily increase in cattle, gr.
Received offspring per 100 cows, head.
3) Production level: A) per 100 hectares of agricultural land: Milk, c. Growth of young cattle, city
B) per 100 hectares of arable land:
4) Productivity and wages, rub. Gross output per 1 average annual worker, rub. Wages per 1 employee, rub.
5) Cost of 1 cent. agricultural products, rub. Cattle growth
b) Profit (loss) total, thousand rubles: For 100 hectares of agricultural land Per 1 employee
7) Total profitability level, % In crop production In animal husbandry
Level of plowed land, %

Having analyzed the main economic indicators of the activities of the business entity NAP LLC, the Druzhba branch, we see that the level of profitability, both last and in the reporting year, has negative indicators. This indicates that this business entity is not operating profitably, as a result, we see that the enterprise is unprofitable, that is, it is operating at a loss. Profit is influenced by such an indicator as the cost of production. In the reporting year, the household income increased by 16.8%. Labor productivity increased by 2.6% due to an increase in production levels. The remuneration of 1 employee increased by 6.6%. The level of production and 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’s textbook “Analysis of the Economic Activities of an Enterprise” writes that the analysis of various categories of products is carried out in terms of compliance of the achieved results with their planned levels. In a market economy, plan implementation does not play the role that it played under centralized planning, therefore such an analysis is of primary importance only for procedures internal control at the enterprise itself, management accounting and evaluating the performance of production managers.

Author G.V. Savitskaya, in the textbook “Analysis of the economic activities 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 cost structure will be different. Knowing the cost structure, you can determine what production is like:

Material-intensive

Labor intensive

Energy-intensive

Capital intensive

Capital-intensive

The cost structure makes it possible to determine areas for cost reduction, and therefore, identify reserves for profit growth.

Cost analysis by economic elements is carried out as follows:

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

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

3. The actual costs of this period are compared with the actual costs of the previous period. Analysis of the indicator over time (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 inclusion of expenses (shop, production (general plant), full (production + sales);

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

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

L.N. Chechevitsyna writes in the textbook “Analysis of Financial and Economic Activity” that the analysis of the cost of individual types of products usually begins with studying its level and dynamics, calculating basic and chain growth rates, and drawing graphs. The growth rate of cost for each type of product is compared with data from other farms in the same production area and with average data for the region. This makes it possible to establish trends in changes in the cost of agricultural products and assess the operation of the farm. If, for example, the level and growth rate of production costs in the analyzed enterprise is lower than the regional average or that of competing enterprises, then its work should be assessed positively, and vice versa. It is also necessary to determine the deviation from the plan in terms of the cost level of each type of product.

After this, the reasons for the increase 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 and are directly related to the level of management and the use of existing 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. Another objective reason increasing the cost of production are higher rates of remuneration compared to the rate of growth 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 produced, its 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 production costs. At 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 animal productivity and crop yields. At the current level of technical development, production technologies do not differ significantly in costs per 1 hectare of crops and per 1 head of animals on different farms, while the productivity of animals and land has sharper differences.

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

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

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

3. ANALYSIS OF MILK PRODUCTION COSTS USING AN EXAMPLEECONOMIC ENTITY LLC "NAP" NIZHNEKAMSK DISTRICT OF THE 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 divisions. Financial results (profit or loss), the rate of expansion of production, and the financial condition of business entities depend on the level of costs.

The indicator of costs for the production of manufactured products allows us to evaluate the work of the 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, first of all, is achieved by increasing production output, which is directly related to proper management production team and technological processes of the enterprise.

With the real functioning of market mechanisms, the need inevitably arises to create and improve a clear system of accounting and control of production costs and calculation of product costs within the framework of management accounting. In addition, determining the reserves for reducing production costs is the most important factor in the development of the economy of an economic entity, the basis for measuring 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, it is impossible to properly manage the activities of the enterprise, and a correct assessment of the cost is possible only with effective management costs.

The data sources are the annual report, namely Form 13 of the AIC “Report on production costs and sales of livestock products.”

We will analyze changes in milk production in this farm in Table 3.1.

Analysis of changes in milk production, c.

Table 3.1

Having analyzed the change in milk production of the business entity NAP LLC, the Druzhba branch, we see that the productivity is 1 goal. increased every year, with an average increase of 0.2%

Having analyzed the cost of production of the business entity NAP LLC Druzhba branch 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 quantity of products produced. In the reporting year, the number of products produced increased by 0.7%.

3.2 System of indicators and classification of costs for milk production

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

In cost management important feature is a unified classification of costs for all sectors of the economy. For the purposes of accounting, analysis and planning, costs included in the cost of production are classified according to various criteria. Classification of costs makes it possible to more reasonably identify reserves for reducing costs and design measures to reduce 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. 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 feature	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	Basic	Related to execution technological process manufacturing of products (materials, RSEO, wages, etc.)
	Invoices	Associated with the production management process (factory overhead, general shop expenses, etc.)
Method of attributing to the cost of certain types of products		Directly and directly related to the manufacture of products (costs of raw materials, salaries of key workers, etc.)
	Indirect	Associated with the operation of the enterprise as a whole; charged to cost indirectly
Composition of costs		Consist of one economic element (raw materials, materials, wages)
	Complex	Consist of several economic elements with the same production value
Dependence on production volume	Conditional variables	Are directly dependent on changes in production volume
	Conditionally permanent	Are little or not affected by changes in production volume

Influence of factors on the production cost of 1 quintal of milk in NAP LLC, Druzhba branch, table 3.2.1

	Indicators

	Costs per head, rub.
	Milk yield per 1 head, centners
	Milk fat content %
	Cost of 1 quintal of milk, rub
	Cost of 1 quintal of milk with planned costs and actual milk yield, rub.
	Actual milk yield per head at planned fat content, c
	Cost of 1 quintal of milk based on actual costs, actual milk yield and planned fat content, rub.
	Deviation of the actual cost of milk with the planned fat content from planned cost, rub.
	Due to the change: a) productivity

Having analyzed the influence of factors on the production cost of 1 quintal of milk of the business entity NAP LLC, the Druzhba branch, we see that the cost of 1 quintal of milk decreased by 25%. Due to cost reduction, productivity and costs per head decreased. production assets cost sales

Practice shows that the amount of costs depends on the volume of products produced. In this regard, there is a division of costs into those dependent and independent of the volume 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 on bond issues, rental payments, part of deductions for depreciation of buildings and structures, insurance premiums, some of which are mandatory, as well as wages for senior management personnel and specialists of the company, security payments, etc.

Variable costs directly depend on the quantity of products produced. They consist of the costs of raw materials, supplies, energy, wages to employees, and transport.

The sum of fixed and variable costs constitutes gross costs. To manage production, it is important to know the cost per unit of production. In this regard, average costs are calculated as the quotient of dividing the cost by the number of units produced by the enterprise. Average fixed and variable costs are calculated in the same way.

Since the purpose 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 cost of industrial products:

1. Shop cost includes the costs of a given shop for production;

2. Factory-wide (factory-wide) cost, shows all the enterprise’s costs for production

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

4. Industry cost depends both on the performance of individual enterprises and on the organization of production in the industry as a whole.

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

3.3 Cost analysis by element

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 enterprise’s total need for material resources, the amount of depreciation of fixed assets, labor costs and other cash expenses of the enterprise. In industry, the following grouping of costs according to their economic elements is accepted:

Raw materials and basic materials,

Auxiliary materials

Fuel (from the side),

Energy (from the side),

Depreciation of fixed assets,

Wage,

Social insurance contributions,

Other costs not allocated to elements.

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; contributions for social needs; depreciation of fixed assets; other costs.

The element “material costs” reflects the cost of:

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

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

fuel of all types purchased from outside;

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

The cost of returnable waste is excluded from the costs of material resources included in the cost of production. Returnable production waste refers to the remains of raw materials, supplies, coolants and other types of material resources generated during the production process, which have lost completely or partially the consumer qualities of the original resource. Returnable waste are valued at the full price of the original material resource if the waste is sold externally for use as a full-fledged resource, and at a reduced price if it is used for main production, but at increased costs.

The element “labor costs” reflects the costs of remunerating the industrial and production personnel of the enterprise, including bonuses for workers and employees for production results. All compensatory payments are also taken into account here. Labor costs include the cost of products issued as payment in kind to employees.

The element “contributions for social needs” reflects mandatory contributions to government bodies in accordance with the norms established by law. social insurance, V Pension Fund, for compulsory health insurance.

The element “depreciation of fixed assets” reflects the amount of depreciation charges for the complete restoration of the enterprise’s fixed production assets.

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

“Other costs” include taxes, fees, contributions to special extra-budgetary 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 according to economic content, regardless of the form of use in the production of a particular type of product and the location of these costs. This grouping of costs is used when drawing up production cost estimates and is used when planning cost reduction, development financial plans and etc.

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

Grouping costs by expense items makes it possible to see costs by their location and purpose, to know how much it costs the company to produce and sell certain types of products. Planning and accounting of cost by item of expenditure are necessary in order to determine under the influence of what factors a given level of cost was formed and in what directions the struggle to reduce it should be carried out.

In industry, the following nomenclature of basic costing items is used:

1) raw materials and supplies

2) fuel and energy for technological needs

3) basic wages for production workers

4) costs of maintaining and operating equipment

5) shop expenses

6) general factory expenses

7) losses from marriage

8) non-production expenses.

The first seven expense items form the factory cost. The total cost consists of factory cost and non-production costs.

Enterprise costs included in the cost of production are divided into direct and indirect. Direct costs include costs directly related to the manufacture of products and taken into account directly by their 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 expenses, general plant (general factory) expenses, for the maintenance and operation of equipment.

The item “Non-production expenses” mainly takes into account the costs of selling finished products (costs of containers, packaging of products, etc.) and costs of research work, costs of training, 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 costing items

Grouping production costs by economic elements	Grouping of production costs by costing items
1. Raw materials and basic materials (less returnable waste)	1. Raw materials and materials
2. Purchased components and materials	2. Purchased components, semi-finished products and services of cooperative enterprises
3. Auxiliary materials	3. Returnable waste (subtracted)
4. Fuel from the side	4. Fuel for technological purposes
5. Electricity from outside	5. Energy for technological purposes
6. Basic and additional wages	6. Basic wages for production workers
7. Social insurance contributions	7. Additional wages for production workers
8. Depreciation of fixed assets	8. Social insurance contributions
9. Other cash expenses	9. Expenses for preparation and development of production
10. Expenses for maintenance and operation of equipment
11. Shop expenses
12. Factory overhead
13. Losses from defects (only in production where losses are allowed within established standards)
14. Other production costs
15. Total production cost
16. Non-production expenses
17. Total total cost

The list of costing items, their composition and methods of distribution by type of product, work, and service are determined by industry standards methodological recommendations on issues of 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 the costs of production and sales of a unit of production, of all marketable products. (Annex 1)

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

To analyze the data from the report on production costs of Neftekhimagroprom LLC (form No. 5 “Information on costs of production and sales of products”), analytical tables are compiled.

We will analyze the cost according to the cost elements of Neftekhimagroprom LLC.

Table Analysis of cost by cost elements for livestock farming Neftekhimagroprom LLC, Druzhba branch

Cost element	Amount, thousand rubles	Cost structure, %

1. Material costs

Continuation of table 3.3.1
Of which: home-produced feed
Electricity
Fuel - total
Including:
Petroleum products - total
Spare parts, repair and construction materials for repairs
Payment for services and work performed by third parties, and other material costs
Including: For cargo transportation
Equipment repair
For zootechnical veterinary services
2. Labor costs
3. Contributions for social needs
4.Depreciation
5.Other costs
Total costs

Having analyzed production costs by cost elements in the business entity LLC NAP branch Druzhba, we see that 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 volumes. Labor costs increased by 36.8%, and social contributions by 17.4%. This is due to an increase in wages. Depreciation costs increased by 45.8%.

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

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

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

3.4 Analysis of general cost indicators

1. The ratio of gross output to the costs of living and material labor:

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

C - current production costs,

OS - average annual cost fixed production assets,

En - efficiency ratio of fixed assets.

2. The ratio of sold products to the costs of living and material 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.

3. The ratio of net income to the costs of living and material labor:

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

by discipline “Comprehensive economic analysis of economic activity”

Subject: "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 SEC “Tyuinsky” ………………………….. 5

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

1.2 Size and structure of commercial products …………………………. eleven

1.3 Production and economic indicators of the enterprise’s activities………………………………………………………………. 13

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

2.1 Analysis of changes in the cost of 1 quintal of milk…………………….. 17

2.2 Analysis of changes in the cost of gross milk production…. 18

2.3 Analysis of the composition and structure of costs per 1 quintal of milk………………... 19

2.4 Analysis of the influence of individual factors on the cost of 1 quintal of milk……………………………………………………………………………………….... 20

2.5 Analysis of changes in labor costs with deductions per 1 head of livestock……………………………………………………………….. 21

2.6 Analysis of changes in feed costs per 1 head of livestock... 22

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

3. Financial condition of the enterprise ………………………………….. 25

3.1 Analysis of financial condition……………………………………. 25

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

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

3.4 Analysis business activity ………………………………………... 28

3.5 Cost-benefit analysis…………………………………………….. 29

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

Conclusion………………………………………………………….. 32

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

Introduction

Livestock farming is one of the main sectors of activity of agricultural enterprises. The economic and financial position rural 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, analysis of the cost of milk is a relevant topic for reflection.

Cattle breeding is one of the branches of livestock farming. In terms of its share in the structure of commercial products in many regions of the country, this industry ranks first. There are thousands of dairy complexes in the country with a production capacity of 400-600, and some 800-1000 cows at a time.

The analysis helps to find out how much it costs to produce a unit of product, how efficiently feed, materials, cash and labor, whether the cost of funds corresponds to the volume of production, ways to improve product quality.

By analyzing various situations that arise in the process of production, marketing, and processing, more informed management decisions can be made.

Each agricultural enterprise, in order to carry out 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, exercise control.

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

The course work uses methods and techniques of analysis: comparison method, method chain substitutions, balance sheet, index and others.

Sources of data for analysis: business plan of the enterprise, balance sheet, appendices to the balance sheet, primary and accounting data, regulatory reference books on livestock farming, feeding and economics, etc.

1. Brief description of SEC “Tyuinsky”

Agricultural production cooperative“Tyuinsky” was formed on April 14, 1999, Resolution No. 352 dated April 14, 1999, registration certificate No. 448 dated April 15, 1999, issued by the administration of the Chernushinsky district, is valid on the basis of the Charter.

In accordance with Federal law"ABOUT state registration legal entities" On November 21, 2002, SEC "Tyuinsky" was included in the Unified State Register legal entities.

Organizational and legal form – commercial organization with the collective disposal of property and the distribution of votes according to the size of the share in the Authorized Fund, its size is 8,909 thousand rubles.

Form and type of property ownership – shared ownership, consisting of contributions individuals, the number of which is 138 people.

Form of ownership – mixed. The highest governing body of the cooperative is the meeting of participants, executive body board elected by the meeting. The main goal of the cooperative is to make a profit based on the joint production of products, their processing and sale.

The main activity of SEC "Tyuinsky" is the production, processing and marketing of agricultural products.

Legal address: 617808, Perm region, Chernushinsky district, Tyu village, st. Central, 74.

Bank details: Chernushinskoe OSB No. 1668, Chernushka, West Ural Bank of Sberbank of the Russian Federation, Perm, current account 40702810249420110370, correspondent account 30101810900000000603, BIC 045773003, INN 5957005904, KPP 595701001.

The tax authority is the Federal Tax Service of the Ministry of Finance of Russia for the Perm Region (Interdistrict Tax Inspectorate of the Russian Federation No. 13 for the Perm Territory), located in the city of Chernushka, st. Mira, 29.

The administrative and economic center of the SEC "Tyuinsky" is the village of Tyuy, located 35 kilometers from the regional center of Chernushka, 9 km from the nearest railway station - the village of Agarzya, 250 km from the regional center of Perm. Railway stations are conducive economic development district, and therefore the district's farms, but due to the remoteness from all centers, a problem arose with the delivery and high cost of agricultural products. Communication with the district and regional centers is carried out along an asphalt road for republican purposes.

Chernushinsky district borders on the regions: Kuedinsky, Bardymsky, Uinsky and Oktyabrsky, and on the Republic of Bashkortastan.

On the territory of the SEC "Tyuinsky" there are five settlements: village Agarzinsky, Art. Agarzya, Kazantsevo village, Olkhovka village, Tyuy, total number 754 people, of which 83 work on the farm.

The farm territory is included in the southern agroclimatic zone of the Perm region with a continental climate. Climatic conditions allow for the cultivation of all major agricultural crops zoned for this zone, as well as for raising livestock.

The general topography of the farm is undulating and undulating. The territory is included in the zone of soddy-podzolic soils. The most common are soddy-fine-podzolic heavy and medium loamy soils - 45.4%, soddy-shallow podzolic soils and medium loamy soils - 24.2%. In third place are gully-swampy soil complexes. The soils are poor in phosphorus and potassium and require liming. The average depth of the arable layer is 17-23 cm.

The farm territory is part of an area of widespread deciduous-coniferous forests. Significant areas of forest and bushes are located on the slopes of ravines in the openings of rivers and streams. The main distribution are forests consisting of birch, aspen with an admixture of spruce, fir, linden, and elm. Along the banks of rivers grow: alder, willow, bird cherry.

The undergrowth is represented by: common honeysuckle, mountain ash, raspberries and currants.

The ponds on the farm are small in size and have become very shallow. Semenskoe Lake is in good condition and in the summer of 2001 one pond was cleaned and enlarged. A new pond was built. Groundwater does not lie deep, 0.2-1.5 meters. SEC "Tyuinsky" is located along the left bank of the river. Thuy.

According to land registration materials and the adjustments made, the total land use area is 6,821 hectares, of which 3,939 hectares are occupied by agricultural land, this is only 57.7% of the total land area: including arable land of 2,113 hectares - 53.6% of agricultural land is used , hayfields 148 hectares, pastures 216 hectares; forests 2683 hectares, bushes 51 hectares, ponds and reservoirs 27 hectares, roads 87 hectares, swamps 26 hectares, other 8 hectares.

SEC "Tyuinsky" supplies its products to organizations, institutions and other enterprises, for the supply of which there are contracts: meat products are purchased by Agrolyceum No. 66, Tyuinsky kindergarten, Tyuinsky high school through MU "Food Plant"; animals, slaughtered and not slaughtered, are supplied to OJSC Chernushinsky Meat Processing Plant; milk is supplied to Masko OJSC; All domestically produced products are sold to the public and workers.

The company is self-supporting and develops mainly from its own income. All current costs of production, its cost, are reimbursed only at the expense of the farm. In self-financing, all other funds, and above all the accumulation fund, are formed mainly from the enterprise’s income received from the sale of products at purchase prices. Another source of funds for the development of production is government loans.

All economic activities of an enterprise are the subject of accounting. The basic principles of organizing accounting are defined in the accounting policy of the enterprise. The accounting policy in SEC "Tyuinsky" is formed by the chief accountant and approved by order of the director, which approves: the working chart of accounts used in the enterprise; forms of primary accounting documents not provided for by the State Statistics Committee of the Russian Federation and used at the enterprise; list of persons authorized to sign on primary documents; schedule for conducting inventories of the organization's assets and liabilities; rules of document flow and technologies for processing accounting information; the procedure for control over business transactions, as well as other decisions necessary for organizing accounting.

Accounting is maintained in accordance with the Law “On Accounting”, the Regulations on Accounting and Financial Reporting in the Russian Federation, the Chart of Accounts for the financial and economic activities of an organization and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n .

Applicable journal order form accounting using an automated computer system.

Accounting is maintained continuously from the moment the organization is registered as legal entity in order, established by law RF.

Accounting on the farm is carried out by an accounting department of 3 people, headed by a chief accountant, who ensures systematic control over the rational, economical use of material, labor and financial resources. The accounting service at the enterprise exercises control at the stage of registration and acceptance of primary documents, as well as their reflection in registers. In accounting, distribution official duties built on an industry principle: crop production, auxiliary industrial and auxiliary production; livestock farming, material accounting; wages and others.

The economic responsibility of the team for the development of production is supplemented financial incentives all employees depending on the results of the enterprise’s activities. The reproduction process is a unity of the financial and natural-material aspects. Practice shows that reproduction can be carried out normally only if the financial resources available at agricultural enterprises are provided with equipment, building materials, and other material and technical resources that ensure the activities of economic accounting in all levels of the economy of this important sector of the national economy.

1.1 Farm size and production size

The size of agricultural enterprises and production is one of the factors for increasing the efficiency of agricultural production.

When analyzing the size of an enterprise, direct and indirect indicators are considered.

A direct indicator of the size of an agricultural enterprise and production is the sum of gross output in value terms.

Indirect indicators include the area of agricultural land, arable land, the average annual number of employees, the cost of fixed production assets, etc. The most stable indicator is the agricultural area. land, arable area.

To characterize the size of individual industries and specialized farms, natural indicators are also used - production of the most important types of products in physical terms (tons, centners, pieces, etc.).

Table 1

Farm size and production size

As can be seen from the table, the farm is of average size. The main indicator is gross output, which decreased in 2005 compared to 2004 by 17.2%, this is explained by the fact that the farm sharply reduced the volume of grain production and slightly increased the volume of milk production and cattle growth, in connection with this, cash revenue from sales decreased by 8% compared to 2004.

The cost of fixed production assets in 2005 compared to 2004 increased by 23.4%, since the farm purchased fixed assets in 2005.

The average headcount decreased by 2.8%, as there is currently an outflow of the population from rural areas to the city due to low pay and difficult working conditions.

Agricultural area land remained unchanged for two years, and the area of arable land increased by 5.5%.

1.2 Size and structure of commercial products

In each farm it is necessary to cultivate such crops and develop those branches of livestock farming that correspond to its natural and economic conditions. The specialization of a farm is characterized by the composition of the products produced on the farm. Specialization is characterized by the predominant development of individual industries, which leads to the isolation of production various types products. The result is a maximum increase in production at at the lowest cost labor and resources, ensuring high labor productivity and low costs of material resources per unit of production.

The production specialization of an enterprise is determined by the main commodity sectors and products that provide the greatest sales revenue. A direct indicator characterizing the specialization of a farm is the structure of marketable products. Indirect indicators are also used to analyze specialization.

table 2

Size and structure of commercial products

Product type and industry			Structure of commercial products, %		Deviations according to
Product type and industry					revenue, thousand rubles	structure
Cereals and legumes – total, incl. – wheat – barley
Other products crop production
Crop products sold in processed form
*Total for crop production*	*1250*	*451*	*29,62*	*11,61*	*-799*	*-18,01*
Livestock in live weight: cattle
Livestock products sold in processed form
*Total livestock*	*2897*	*3433*	*68,65*	*88,39*	*536*	*19,74*
Products of auxiliary industries and crafts
Other products, works and services
*Total household chores*	*4220*	*3884*	*100*	*100*	*-336*	0

As can be seen from the table, the enterprise as a whole has a livestock sector. The main industries in the economy are meat and dairy cattle breeding, as well as grain production in 2004, but in 2005 the enterprise reduced grain production by 19.08%, so it moved into additional industries. Additional industries also include domestically produced products sold in processed form and feed production.

Consequently, the specialization of the enterprise is meat and dairy. In 2005, changes were observed in the structure of marketable products; the share of dairy and beef cattle breeding, as well as domestically produced products sold in processed form, increased. At the same time, there was a reduction in grain production. Due to bad climatic conditions in 2005. This farm has an average degree of specialization, since the specialization coefficient is 0.334.

1.3. Production and economic indicators of the enterprise's activities

The production potential of an enterprise of a certain production type and level of intensity is a set of organizationally and technologically balanced resources that have the ability to produce products.

Economic potential of an enterprise – totality resource potential and elements of social infrastructure.

Table 3

Production and economic indicators of farm activity

Indicators

Deviations 2005 by 2004, (+,-)

1. Productivity of grains and legumes, c/ha

2. Animal productivity:

average daily gain of cattle, g

milk yield per 1 cow, kg

3. Production level

a) per 100 hectares of agricultural land. lands

Milk, c

Cattle gain in live weight

Gross output, thousand rubles.

Commercial products, thousand rubles.

b) per 100 hectares of arable land

4. Productivity and compensation

a) VP produced for 1 average annual

employee, thousand rubles

b) remuneration of 1 employee per year, thousand rubles.

5. Cost of 1 ct:

grains, rub.

milk, rub.

cattle growth, rub.

6. Total profit, thousand rubles.

a) per 100 hectares of agricultural land

b) per 1 employee

7. Overall profitability level

farm, %

In crop production

In animal husbandry

Analyzing the table data, the following conclusions can be drawn.

The yield of main agricultural crops, that is, grains and legumes, in 2005 compared to 2004 decreased by 3.3 centners per hectare, which was affected by unfavorable climatic conditions.

The average annual milk yield per cow increased by 198.71 kg due to the enterprise replacing old cattle with more productive ones. The average daily weight gain of young cattle also increased by 58.6 g due to proper adherence to the diet.

The level of milk production per 100 hectares of farmland increased by 5.18 c due to an increase in the average annual milk yield, and there was also an increase in the live weight gain of cattle by 0.46 c due to an increase in the average daily weight gain. The level of gross output decreased by 27.01 thousand rubles. Due to the fact that the yield of grains and legumes decreased, the level of production of marketable products also decreased by 8.53 thousand rubles. due to a decrease in gross output. The level of grain production per 100 hectares of arable land decreased by 159.74 c due to the fact that the yield of grains and legumes decreased.

Gross output per average annual employee decreased by 11.29 thousand rubles. due to a decrease in the level of gross output, at the same time there was an increase in wages per employee per year by 9.73 thousand rubles.

The cost of one centner of grain decreased by 110.89 rubles, milk by 15.33 rubles, which is explained by a decrease in grain yields, a decrease in the cost of producing 1 centner of milk, while the cost of 1 centner of cattle growth increased by 207.46 rubles.

The total profit on the farm increased by 134 thousand rubles, per 100 hectares of farmland increased by 3.41 thousand rubles, per employee also increased by 1.85 thousand rubles, which can be explained by the fact that prices for agricultural products in increased in 2005.

The level of profitability in crop production decreased by 47.19% due to a decrease in commercial grain production; in livestock farming, the level of profitability increased by 16.03% due to an increase in commercial production. In general, the level of profitability for the economy increased by 4.9%.

Thus, the farm specializes in dairy and beef cattle breeding and has an average degree of specialization, which means that the enterprise rationally combines industries and receives revenue from them, so the enterprise does not need to change its specialization.

2. Milk cost analysis

Product cost – the most important indicator economic efficiency of its production, reflecting all aspects of economic activity and accumulating the results of using all production resources. The financial results of the enterprise, the rate of expanded reproduction, and the financial condition of business entities depend on its level.

Analysis of the cost of production makes it possible to find out the trends in this indicator, the implementation of the plan for its level, the influence of factors on its growth, reserves, and also to assess the work of the enterprise in using opportunities to reduce the cost of production.

2.1 Analysis of changes in the cost of 1 quintal of milk

Product cost is an economic category that expresses in monetary form the current costs of an enterprise for the production and sale of products, that is, the costs of the enterprise. Cost can be expressed as the cost per unit of production in monetary terms.

Table 4

Analysis of changes in the cost of milk

When analyzing changes in the cost of milk, it was revealed that in the agricultural production complex "Tyuinsky" the cost of milk in 2005 compared to 2004 decreased by 15.33 rubles, respectively, by 3.2%, and compared to the plan it also decreased by 9.00 rubles, respectively, by 1.91%. Consequently, the company strives to reduce costs.

2.2 Analysis of changes in the cost of gross milk production

The cost takes into account the costs of production, management, sales of products, non-production costs, which together ensure simple reproduction. Thus, cost is a form of reimbursement of production costs of an enterprise in the amount of simple reproduction. The cost can also be expressed in the form of the cost of all products, per 1 ruble of gross output at comparable prices.

Table 5

Analysis of changes in the cost of gross milk production

When analyzing changes in the cost of gross milk production, it was revealed that actual changes in the cost of gross production increased. A number of indicators influenced the change in the cost of gross output. Due to the fact that actual gross output increased compared to the previous year, the cost also increased accordingly by 51 thousand rubles and 3.74%. Compared to the plan, gross output also increased, therefore the cost of gross output increased by 43 thousand rubles, respectively, by 3.14%.

2.3 Analysis of the composition and structure of costs per 1 quintal of milk

Analysis of product costs is impossible without analyzing costs as a whole and by main elements. The total cost may change due to: volume of production, product structure, level of variable costs per unit of production; amounts of fixed expenses.

Table 6

Analysis of the composition and structure of costs per 1 quintal of milk

Cost elements	total, t.r.		Costs for 1 goal, t.r.		Costs for		Structure		Deviations,
Cost elements									there for 1 c, r.
Remuneration from deductions Means of protection animals Electric/energy main facilities Organization production and management
*Total costs*	*1371*	*1414*	*12,24*	*12,30*	*472,76*	*463,76*	*100*	*100*	X	X

When analyzing the composition and structure of costs per 1 quintal of milk, it was revealed that in the Tyuinsky agricultural production complex, with an increase in gross output, the cost of 1 quintal decreased. The largest share in the structure of cost elements is occupied by wages with deductions equal to 33.74%, feed - 28.29% and maintenance of fixed assets - 21.22%, the main cost elements occupy a small percentage.

Actual costs per 1 quintal of milk under the cost item “Payment with deductions” in relation to the plan decreased by 0.10 rubles, respectively, according to the cost structure they increased by 0.63%; under the item “Animal protection products” increased by 0.23 rubles, respectively, according to the cost structure they increased by 0.05%; under the item “Feed” they decreased by 0.62 rubles, respectively, according to the cost structure they decreased by 0.3%; under the item “Electricity” decreased by 0.62 rubles, there were no changes in the cost structure; under the item “Maintenance of fixed assets”, costs decreased by 4.37 rubles, respectively, according to the cost structure they also decreased by 0.52%; under the item “Other costs”, costs increased by 0.21 rubles, respectively, according to the cost structure they increased by 0.05%; according to the cost item “Organization of production and management” decreased by 0.17 rubles, respectively, according to the structure they decreased by 0.04%; under the item “fuels and lubricants”, costs decreased by 0.20 rubles, respectively, according to the structure they increased by 0.05%.

All changes occurred as a result of the fact that the costs according to the plan were made per 112 heads, gross output at 2900 c; the actual costs are for 115 heads, and the products produced are 3049 c.

2.4 Analysis of the influence of individual factors on the cost of 1 quintal of milk

For this analysis, we consider factors that directly affect the cost of milk.

Table 7

Analysis of the influence of individual factors on the cost of 1 quintal of milk

Costs for 1 head, rub.	Productivity 1 head, c	Cost of 1 c products, rub.	Deviations according to cost, rub.

				activity

When analyzing the influence of individual factors on the cost of 1 quintal of milk, it was revealed that in the Tyuinsky agricultural production complex the cost of milk actually decreased. The change in the cost of milk was influenced by a number of indicators. Due to the fact that costs per head increased by 55.80 rubles, the cost price should have increased by 2.16 rubles, while the productivity of 1 head increased by 0.62 c, as a result of which the cost price decreased by 11.16 rubles . In general, under the influence of factors, the cost actually decreased by 9.00 rubles.

2.5 Analysis of changes in labor costs with deductions per 1 head of livestock

Direct labor costs have a great influence on the formation of the level of production costs. Therefore, this analysis is of great importance when calculating costs.

Table 8

Analysis of changes in labor costs with deductions per 1 head of livestock

As can be seen from the table, actual labor costs with deductions increased by 23 thousand rubles compared to the plan. The change in costs was influenced by a number of indicators. Due to the fact that labor costs per head increased by 5.59 man-hours, and payment for one man-hour increased by 47.66 rubles, labor costs also increased accordingly.

2.6 Analysis of changes in feed costs per 1 head of livestock

This analysis shows changes in an important cost item in milk production, that is, changes in feed costs, which shows how much feed is consumed per year, and what the cost of this feed is.

Table 9

Analysis of changes in feed costs per 1 head of livestock

The table shows that actual feed costs compared to the plan increased by 8,000 thousand rubles. The changes occurred due to the fact that the cost of one centner of feed units decreased by 0.05 rubles, but at the same time there was an increase in the amount of feed consumed per head by 0.33 centners; accordingly, the actual costs of feed increased.

2.7 Analysis of milk sales results

Financial results The activities of the enterprise are characterized by the amount of profit received and the level of profitability. The greater the profit and the higher the level of profitability, the more efficiently the enterprise operates, the more stable its financial condition.

Table 10

Analysis of milk sales results

When analyzing the results of milk sales, it was revealed that milk production for the Tyuinsky agricultural production complex in 2004 was unprofitable, but already in 2005 this production became profitable for the enterprise, and the profit amounted to 207 thousand rubles, resulting in a level of profitability amounted to 18.97%. Thus, we can say that the enterprise worked efficiently in 2005.

3. Financial condition of the enterprise

3.1 Financial analysis

In this analysis, absolute and relative indicators are used; the analysis is based on identifying the sufficiency (surplus or shortage) of sources of funds for the formation of reserves and costs of the enterprise, that is, the relationship between certain types balance sheet assets and sources of their coverage in the balance sheet liabilities.

Table 11

Financial analysis

Analysis of the data shows that the company does not experience a shortage of its own working capital, since its level is above zero; in comparison with 2005 and 2004, it was revealed that its own working capital decreased by 770 thousand rubles.

In 2005, own and long-term borrowed funds decreased by 770 thousand rubles. than in 2004, which is assessed as a negative phenomenon for the enterprise.

The total value of the main sources of formation of reserves and costs of the enterprise decreased by 678 thousand rubles, which is a negative trend for the enterprise.

Inventories and expenses also decreased by 946 thousand rubles in 2005, which indicates the normal activity of the enterprise.

According to financial indicators 1, 2, 3, reflecting the sufficiency of own working capital, own and long-term borrowed funds, the total value of the main sources of formation of reserves and costs of the enterprise for financing reserves and costs in 2004 and 2005, negative values of all indicators were obtained, which indicates crisis financial condition enterprises.

3.2 Analysis of the possibility of bankruptcy

The recognition of the balance sheet structure as unsatisfactory and the enterprise as insolvent is carried out on the basis of the criteria established by the Federal Law of October 26, 2002 No. 127-FZ “On Insolvency (Bankruptcy)”.

Table 12

Analysis of the possibility of bankruptcy

When analyzing the possibility of bankruptcy, it was revealed that in 2005, compared to 2004, the current liquidity ratio and the equity ratio were greater than the normative value, and the loss of solvency ratio was 3.95, which is more than 1, while all this means a real possibility for the enterprise do not lose your solvency.

3.3 Financial stability analysis

Financial stability reflects the stability of the characteristics obtained by analyzing the financial condition of the enterprise in the light of a long-term perspective, and is associated with general structure finances and the dependence of the enterprise on creditors and investors. Financial stability is determined by the ratio of the enterprise's own and borrowed funds as part of the sources of funds.

Table 13

Financial stability analysis

When analyzing financial stability in 2005 compared to 2004, it was revealed that the autonomy ratio or concentration ratio equity decreased by 0.01, which means that the enterprise has become less financially sound, stable and less independent of external creditors.

At the same time, there was an increase in the coefficient of financial dependence or the coefficient of concentration of borrowed capital by 0.01, which indicates an increase in the share of borrowed funds in the financing of the enterprise.

There was also an increase in the leverage ratio own funds by 0.02, which indicates an increased dependence of the enterprise on external creditors and investors, and a decrease in financial stability.

3.4 Business activity analysis

Business activity characterizes efficiency current activities enterprise and is associated with the effectiveness of the use of material, labor, financial resources of the enterprise, as well as with turnover indicators.

Table 14

Business activity analysis

When analyzing business activity, it was revealed that labor productivity or output per 1 employee in 2005 compared to 2004 decreased by 2.43, which is a negative trend.

Capital productivity also decreased by 0.14, which indicates a decrease in the efficiency of use of fixed assets and is regarded as a negative phenomenon.

Inventory turnover increased by 0.10, which is an extremely positive trend, indicating effective use stocks at the enterprise.

Accounts payable turnover decreased by 10.42, which is a positive phenomenon.

Accounts receivable turnover decreased by 21.53, which is a negative trend, indicating poorly established interactions with debtors.

Equity turnover decreased by 0.04, which indicates problems with sales.

3.5 Cost-benefit analysis

One of the main results of the enterprise's activities for the reporting period are indicators of profitability (financial profitability), calculated as the ratio of the profit received to the costs (expenses, financial investments of funds) to obtain it.

Table 15

Cost-benefit analysis

When analyzing the profitability of the enterprise, it was revealed that the profitability of sales in 2005 compared to 2004 increased by 2.42% and amounted to 0.08%, which means that the enterprise is considered low-profitable.

Return on equity capital increased in 2005 by 0.86% and amounted to 7.13%, which indicates the efficient use of equity capital by the enterprise.

The payback period of equity capital in 2005 decreased by 1.91 and amounted to 14.03, which means that the enterprise is considered to have an average payback of equity capital.

3. Ways and reserves to increase milk production

The final stage of analyzing the results of the work of the agricultural production complex “Tyuinsky” on the cost of milk is the identification of ways, calculations, and generalization of on-farm reserves for reducing the cost of milk, as well as the development of specific proposals for their use and development.

The main sources of reserves for reducing the cost of milk are:

1) an increase in production volume due to increased productivity, simultaneously with an increase in the number of livestock. In turn, productivity is affected by the following reasons: timely culling of animals; provision of livestock with high-quality feed and adequate feeding; improvement of breed qualities of animals, i.e. selection of breeding stock; increasing the degree of use of breeding stock, the absence of barrenness; provision of premises and further strengthening of the material and technological base of livestock farming; increasing the level of mechanization of work processes on farms; improving production technology and transferring it to the organization of animal care, the level of zootechnical and veterinary services.

On the Tyuinsky farms, monthly weighing of each animal is carried out. Development data is entered into the young stock rearing journal (form 4), a breeding card is filled out (form 2) and stored with the livestock specialist to monitor growth and development.

2) reduction of production costs by increasing the level of labor productivity, economical use of electricity, etc.

Reserves are opportunities to improve production and financial activities through maximum use in the process of work of existing production potential, achievements of scientific and technological progress and best practices. All reserves for reducing the cost of milk are determined in natural and cost terms. By the nature of use they are divided into intra-economic and national economic, current and future...

The reserves for reducing the cost of milk are increasing productivity and reducing production costs. Each of these reserves depends on a certain group of factors. For example, the level of productivity depends on the provision of feed, premises, qualified livestock breeders, the breed of animals, living and feeding conditions, and the use of advanced organizational, technological and economic measures.

Unlike crop farming, direct calculation of many reserves is more accessible in livestock farming. At the same time, it should not be the only one, since it does not always provide a reliable result if the interaction between various factors is not fully taken into account. Direct counting is less applicable for identifying reserves for increasing livestock productivity.

The complex interaction of all production factors on animal productivity is more fully manifested in practice. Therefore, more accurate results are obtained by comparing the data of the analyzed farm or farm with the indicators of advanced enterprises and farms. The use of this method in animal husbandry is more justified than in crop production, because the production conditions in this industry are more controlled by humans.

Conclusion

The analysis of the Tyuinsky agricultural production company showed that the farm specializes in dairy and beef cattle breeding and has an average degree of specialization, which means that the enterprise rationally combines industries and receives revenue from them.

An analysis of milk production at the Tyuinsky agricultural production complex shows that the productivity of cows is increasing, as a result of which the milk production plan in 2005 was exceeded and 149 quintals of milk were additionally received, while the cost of 1 quintal of milk decreased.

Livestock farming is the most important branch of rural production; it is designed to satisfy the population in food products, therefore Special attention is given to increasing the production of livestock products and improving their quality, while reducing production costs.

The enterprise makes a profit from milk production, so it is necessary to increase the number of cows; milk production is also profitable, so the enterprise operates efficiently.

An analysis of the financial condition of SEC "Tyuinsky" indicates a crisis financial state of the enterprise; an analysis of bankruptcy revealed the real possibility of the enterprise not to lose its solvency.

An analysis of financial stability showed that the enterprise experienced an increase in the share of borrowed funds in the financing of the enterprise, increased dependence of the enterprise on external creditors and investors, and a decrease in financial stability.

An analysis of the profitability of the enterprise showed that the enterprise is considered low-profitable, but the enterprise strives to increase profitability.

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Indicators

Physical weight, c

Test weight, c

Credit weight to physical weight

Quality factor