Анализ себестоимости и ценообразование продукции предприятия в условиях рынка на примере ОАО " казаньоргсинтез"

                                                                               сырье и

                                                                                                                      и энергия

                                                                                           покупные

                                                                              основные

                                                                              материалы

                                                                                                                                                      амортизация

                                                                                                      вспомогатель-

                                                                                                      ные материалы

                                                                                                                                    на социальные

                                                                                                                                   с отчислениями

                                                                                                                                  заработная плата

                                    1                                   2        3            4             5             6             7               8              9

     1. Объем произведенной продукции за предыдущий год

     в среднегодовых ценах предыдущего года, тыс. р.                  44000      ∗            ∗            ∗              ∗             ∗               ∗              ∗

     2. Себестоимость произведенной продукции за предыдущий год

     в среднегодовых ценах предыдущего года, тыс. р.                  34980    11334       13187        876           1294            5663           1540           1086

     3. Затраты на один рубль произведенной продукции за предыду-

     щий год в среднегодовых ценах и тарифах предыдущего года, к.

     (стр. 2:стр. 1)                                                  79,50    25,76       29,97       1,99            2,94          12,87           3,50           2,47

     4. Удельный вес отдельных элементов затрат в их общей сумме, %   100,0     32,4        37,7         2,5            3,7           16,2           4,4             3,1

     5. Объем произведенной продукции отчетного года исходя

     из уровня среднегодовых цен предыдущего года, тыс. р.

       план                                                           40374      ∗            ∗            ∗              ∗             ∗               ∗              ∗

      фактически                                                      40000      ∗            ∗            ∗              ∗             ∗               ∗              ∗

     6. Расчетная себестоимость произведенной продукции отчетного

     года исходя из уровня затрат предыдущего года при среднегодо-

     вых ценах предыдущего года, тыс. р. (стр. 5 стр. 3):100

       план                                                           32097   10400        12100        804           1187           5196            1413            997

       фактически                                                     31800    10304       11988        796           1176           5148            1400            988

93

94

                                                                                                                                       Продолжение табл. 2.1

                                                                                               В том числе по основным элементам затрат

                         Наименование показателей                         Всего

                                                                                                                                                                          прочие

                                                                                                                                              нужды

                                                                                                 изделия

                                                                                                                                                                          расходы

                                                                                                                            топливо

                                                                                    сырье и

                                                                                                                           и энергия

                                                                                                покупные

                                                                                   основные

                                                                                   материалы

                                                                                                                                                            амортизация

                                                                                                           вспомогатель-

                                                                                                           ные материалы

                                                                                                                                          на социальные

                                                                                                                                         с отчислениями

                                                                                                                                        заработная плата

                                      1                                     2         3            4            5             6               7              8               9

     7. Экономия в отчетном году (–), удорожание (+), всего, тыс. р.

     (стр. 8 + стр. 9 + стр. 10) детализированным методом

       план                                                               +557,0    +122        +350        +24            +4,0           −146,3           +166           +37,3

       фактически                                                         +757,0 +142,2         +350 +25,8                 +4,0          −123,0            +320            +38

     В том числе (стр. 8–14):

     8. Повышение технического уровня

       план                                                               –859      −368           −            −           −30            −359            −100             −2

       фактически                                                         –859      −368           −            −           −30            −359            −100             −2

     9. Совершенствование организации производства и труда

       план                                                               –200        −            −        −20              −            −150            –20             −10

       фактически                                                         –200        −            −         −20              −            −150            –20             −10

     10. Изменение объема и структуры (стр. 10=стр. 11+стр. 12+стр. 13)

       план                                                               +1616     +490        +350         +44            +34          +362,7            +286           +49,3

       фактически                                                         +1816    +510,2       +350 +45,8                  +34           +386,0           +440            +50

     11. Относительное сокращение условно-постоянных

     расходов

                                                                                                                                     Продолжение табл. 2.1

                                                                                             В том числе по основным элементам затрат

                         Наименование показателей                        Всего

                                                                                                                                                                       прочие

                                                                                                                                            нужды

                                                                                               изделия

                                                                                                                                                                      расходы

                                                                                                                          топливо

                                                                                  сырье и

                                                                                                                         и энергия

                                                                                              покупные

                                                                                 основные

                                                                                 материалы

                                                                                                                                                         амортизация

                                                                                                         вспомогатель-

                                                                                                         ные материалы

                                                                                                                                        на социальные

                                                                                                                                       с отчислениями

                                                                                                                                      заработная плата

                                      1                                    2         3           4            5             6              7              8              9

       план                                                              527,0     189           –         20,6             –            212,7           96              8,3

       фактически                                                        583,0    209,2          –         22,8             –             236            106              9

     12. Сокращение амортизационных отчислений

       план                                                               161        *            *            *             *              *            161              *

       фактически                                                         305        *            *            *             *              *            305              *

     13. Изменение номенклатуры и ассортимента