Analysis of costs per one ruble of products - Comprehensive analysis of economic activity

Analysis of costs per ruble of products

In the practice of economic work, relative, level indicators of prime cost or cost indicators per ruble of products are widely used. Such indicators can be determined in terms of one ruble of sales or one ruble of output (in industry per ruble of commodity output, in construction per ruble of construction and installation works).

The level of costs per one ruble of sales is defined as the ratio of the total cost of sales of products, goods, works and services to sales proceeds. Similarly, the level of costs per ruble of commodity output is the ratio of the total cost of this product to its value at sales prices.

The indicators of the level of costs are of great importance for analysis. The fact is that the cost of the ruble is a very convenient indicator for assessing the dynamic trends of changes in production costs over time and for a comparative analysis of the cost of production of the most diverse enterprises, as well as for cross-sectoral comparisons. After all, this is an indicator of costs per one impersonal ruble of products. In addition, it characterizes not only the prime cost, but also the profitability of products, it is directly related to the financial result of production - profit.

Therefore, the cost indicators for the ruble sales or marketable products are very widely used in business planning, in-farm and comparative inter-farm analysis.

Since the cost indicators per one ruble of products must inevitably be used in planning, the task of analyzing the implementation of such plans also arises. Evaluation of the fulfillment of the task by the level of costs can be made by comparing the actual costs for the ruble with their size according to the business plan.

In planning the increase in the profitability of sales, the enterprise must provide it with the envisaged decrease in the level of costs per ruble of sales. Therefore, it is necessary to determine the task itself to reduce costs per one ruble of sales and compare it with the actual performance of this task. To do this, you can use the following formulas:

Let's demonstrate the analysis technique with the help of the above-mentioned indicators (see Table 10.1).

Table 10.1. Cost per ruble of sales


Previous year


Reporting year

Cost per ruble of sales, cop.




Substituting the original data in the formulas, we get:

The company planned to reduce costs per ruble of sales by 4.97%, while the actual decrease was 5.95%. Thus, the plan to reduce the cost level was overfulfilled and the actual decrease in this level turned out to be more than planned by 0.98 percentage points (5.95 - 4.97).

Positively assessing this fact, it is also necessary to determine the specific reasons for the detected overfulfillment of the planned task, to measure and evaluate the impact of individual factors. Such an analysis will make it possible not only to objectively evaluate the merits of the enterprise in reducing the cost (and shortcomings, of course), but also to make informed management decisions.

Typically, the analysis reveals the impact on the level of costs of the four main factors:

1) changes in the structure and range of sales;

2) changes in the cost of certain types of products sold;

3) changes in prices for consumed resources;

4) changes in sales prices for products.


We show the methodology of factor analysis of costs per one ruble of commodity output by example (Table 10.2).

Actual costs for the ruble sales compared to the plan decreased by (74.22 - 75.00) = -0.78 kopecks.

In the very form of the proposed analytical table, procedures for valuable substitutions are built in, and therefore the calculations of the influence of individual factors are reduced to a pairwise comparison of the corresponding cost indicators for the ruble. So, in our case, the savings are achieved under the influence of the following factors:

1) changes in the structure of the product range: 76.12 -

- 75.00 = +1.12 kopecks;

2) changes in the cost of individual products: 75.98 - 76.12 = = -0.14 limit.

3) changes in prices for raw materials, materials, fuel, etc.: 78.95 -

- 75.98 = + 2.97 kopecks;

4) changes in selling prices for products: 74.22 - 78.95 = = -4.73 kopecks.

Table 10.2. Ruble Sales Cost Analysis

Analysis of costs for the sales ruble

The cumulative effect of the factors was -0.78 kopecks, which coincides with the deviation of the actual level of costs from its planned value. However, the merit of the enterprise can be set at only 0.14 kopecks. lowering the level of costs by mobilizing reserves to reduce the cost of certain products, since most of the savings are due to external causes associated with price changes (+ 2.97 - 4.73 = -1.76 kopecks).

But nevertheless, due to the cumulative decrease in costs per 1 rub. sales by 0.78 kopecks, the company increased the profitability of its operating activities. It planned to receive 25 kopecks for each ruble of sales. (100 - 75.00) of profit, and for the whole sales volume the potential profit should make up

200 000 000 • 0.25 = 50 000 thousand rubles.

In fact, for each ruble of sales accounts for 25.78 kopecks. profit (100 - 74,22), which will allow to get 255 300 000 х х 0.2578 = 65 816.34 thousand rubles at the actual sales volume. profit, which is 15,816.34 thousand rubles. exceeds the planned one.

However, the analysis shows that despite the savings, the company has obvious reserves of cost reduction due to more strict observance of the planned structure of sales. After all, as a result of the shift in the structure of products sold, the cost of the ruble increased by 1.12 kopecks. Based on the actual sales volume, simply observing the planned structure would reduce the cost price and increase profit by 3063.6 thousand rubles. (0.012 * 255 300). Specific reasons for the violation of the planned structure of sales and deeper reserves of cost reduction can be identified by analyzing the absolute costs for individual products sold and for individual types of costs.

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