METHOD OF ANALYSIS OF THE LEVEL OF EXPENSES FOR PERFORMANCE OF WORKS OF THE ENTERPRISE
Introduction. Production costs are characterized by such indicators as efficiency, rational consumption of materials and equipment, energy and labor use, etc., which directly affect the activities of the enterprise. It is through detailed analysis and proper organization of accounting can ensure a high level of economic level of the enterprise, as well as, through comparison with income, reliably assess the results of the enterprise with the subsequent identification of internal reserves for their improvement.
Purpose. Carrying out the analysis, the company should be focused and get a certain result, which indicates a certain interest of researchers in this issue and the need for research and appropriate proposals, adjustments to the method of analyzing the level of costs for the work of the enterprise.
Methods. Substantiation of the need to study the method of analysis of the level of costs for the work of the enterprise, namely the comparison of income and costs of work, study of the dynamics of the cost of work performed, the dynamics of gross income from sales and the level of costs for individual orders.
Results. For an enterprise that performs repair work, the main indicators that estimate the costs are the cost of repair work and the cost of repairs. The increase in the cost of work and the cost of work performed as such is not a negative phenomenon, because the absolute increase in such indicators may indicate an increase in costs and an increase in the physical volume of work performed and sold. Accordingly, the analysis of the dynamics of cost indicators should be carried out in comparison with the analysis of the dynamics of the company's income from the implementation of repair work. An important relative indicator, which allows you to analyze the relative dynamics of the costs of the enterprise carrying out repair work, is the cost of uan implementation of works. Gross income from the implementation of repair work LLC "Dnipro Repair" increased in the first half of 2019 compared to the first half of 2018 by 284.1 thousand uan or 22.3%. The profitability of repairs increased by 2.7% from 32.3% to 35.0%, and the profitability of costs for repairs increased by 5.2% - from 48.5% to 53.7%. Calculations of indicators of the structure of costs for repair work of LLC "Dnipro remont" showed that the largest share among the costs by elements differ in labor costs and depreciation costs. t is also worth noting that under three articles there is an absolute and relative increase in costs in the first half of 2019 compared to the same period last year. Thus, labor costs increased by uan H 123.8 thousand. or by 10.4%, expenditures on social activities increased by uan 27.2 thousand. or by 10.3%, and depreciation costs - by UAH 80.3 thousand. or by 14.8%. At the same time, material costs decreased by uan 4.8 thousand. or by 1.4%, and other operating expenses - by uan 11.6 thousand. or 6.1%.
Originality. As a result of the calculations, the reasons for the dynamics of individual components of costs by elements of LLC "Dnipro Repair" were established and investigated. Thus, the increase in depreciation expense is explained by the purchase of new equipment for repair work, which led to an absolute increase in depreciation costs and a corresponding increase in the share of this component of costs. At the same time, such an upgrade of production equipment led to a reduction in material costs for maintenance and repair of production equipment, as direct material costs did not decrease.
Conclusion. Improving the technical level of production is one of the main ways to reduce costs, which includes the introduction of new advanced technology, increasing the level of mechanization and automation of production processes.
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