1.
• SECTION 8 PRODUCT COST ANALYSIS
• 1. Purpose, tasks and information base of product cost analysis
• 2. Cost analysis by elements and cost items
• 3. Analysis of costs per 1 hryvnia of marketable products
• 4. Analysis of the cost of products
• 5. Determination of cost reduction reserves

2.
1
• The cost of products (works, services) - is expressed in monetary
terms the current costs of the enterprise for its production and sale.

3.
• The cost indicator, on the one hand, comprehensively characterizes
production, and on the other - the main causes and factors
influencing efficiency.
• The purpose of economic cost analysis - management of production
costs, creating the necessary conditions for consistent reduction of
the cost of products, works and services in all parts of the business
entity.

4.
• According to the economic role in the formation of the cost of
production, the nature of participation in the production process
costs are divided into basic and overhead.
• The basic costs are directly related to the production, ie the
technological process.
• Overheads are associated with the creation of the necessary
conditions for the functioning of production, its organization,
management and maintenance of departments or the enterprise as a
whole.

5.
• Depending on the methods of including costs in the cost of certain
products, there are direct and indirect costs.
• Direct costs are directly related to the production of certain products
and can be directly attributed to the cost of production.
• If several types of products are produced, then individual costs
cannot be directly attributed to the production of any one type of
product. These costs are called indirect

6.
• Depending on the nature of the relationship and the volume of
production, production costs are divided into fixed and variable.
• Fixed costs are those costs that do not change directly when
increasing or decreasing production in the short term.
• Variables are those costs that depend on the change in the scale of
production.

7.
• The sources of information are the forms of the annual report:
"Report on the costs of production of the enterprise", "Labor report",
"Summary table of key indicators characterizing the economic activity
of the enterprise"

8.
2
• When analyzing the cost of goods sold by cost items, the influence of
the following factors is taken into account (Table 1):
• • change in production volume;
• • change in product structure;
• • change in the cost of individual products.

9.
Статті
витрат
Собі-
вар-
тість
ТП за
плано
м
Фактично
випущена ТП
Відхилення від плану за
собівартістю за рахунок:
Відсоток
відхилення
собівартост
і фак-
тично
випущеної
продукції
від плану
За пла-
новою
собівар-
тістю
За фак-
тичною
собівар-
тістю
зміни
обсягу
виробниц
тва
зміни
структури
продукції
зміни
собівар
тості
виробів
1 2 3 4 5 6 7 8
Разом
Table 1 - The cost of marketable products by cost items

10.
• For the completeness of the analysis of overhead costs it is necessary
to consider the dynamics of specific costs for maintenance and
production management per 1 hryvnia of products (Table 2).
Показник Звіт за по-
передній період
(фактично)
Звітний період
план факт.
1. Загальновиробничі витрати, тис. грн.
2. Загальногосподарські витрати, тис. грн.
3. Разом витрати з обслуговування і управління
виробництвом, тис. грн
4. Обсяг товарної продукції, тис. грн
5. Витрати з обслуговування і управління
виробництвом на 1 грн товарної продукції, к.
Table 2 - Dynamics of costs for maintenance and production management

11.
• In cases where there are frequent updates of production, changes in
the range of works, products, services, in the analysis of the cost of
production it is necessary to study the cost per hryvnia of marketable
products.
• The cost of 1 UAH of marketable products is calculated in kopecks as a
fraction of the division of the total cost of all marketable products by
its volume, expressed in wholesale prices of the enterprise.
• Зпл =
𝑆пл
ТПпл
; Зф =
𝑆ф
ТПф
.

12.
4
• When analyzing the implementation of the plan at the cost of
individual products, it is necessary to compare the reported cost with
the planned and average annual for the previous year. In addition, it is
advisable to compare the planned cost of the reporting year with its
level reached in the IV quarter of the previous year. For certain types
of products (products, works and services) is a decipherment of data
on the composition and structure of costs (Table 3).

13.
Table 3 - Analysis of the cost of the product
Статті каль-
куляції
План Звіт Відхилення
тис.
грн
питома
вага, %
тис. грн питома
вага, %
тис. грн питома
вага, %
Разом ∑ 100 ∑ 100

14.
5
• The main sources of reserves to reduce the cost of industrial products
are:
• increase in production:
• where Sв, Sф - respectively, the possible and actual cost of the
product;
• ДЗ - additional costs required to use the reserves to increase
production.
S
P 
ф
ф
ф
ф
ф
в
VВВ
З
VВВ
Р
VВВ
ДЗ
З
Р
З
S
S
S
P 








