Особливості калькулювання собівартості продукції при позамовному методі та виявлення резервів її зниження (на прикладі ДП «ЛРЗ «Мотор»)

Abstract

У статті досліджено особливості процесу калькулювання собівартості продукції при застосуванні позамовному методу. Запропоновано шляхи виявлення резервів зниження собівартості продукції на прикладі ДП «ЛРЗ «Мотор». In the article has been analyzed peculiarities of the cost calculation by the job order costing and has been identified the reserves of cost reduction. The analysis of the product costing was held on the NE «LRP «Motor». Analysis showed that the plant has been working efficiently inasmuch as it was reduced the cost calculation on its production. The economy took place because of the basic and subsidiary salary reduction and, accordingly, lowering of the single social contribution. The economy on the remuneration of labour was caused by the reduction of the labour output ratio. An increase of the labour productivity was one of the basic factors of the cost savings. Usage of the alternative sorts of raw materials and fuel was another key factor of the economy. Plant replaced traditional kinds of fuel by the alternatives, such as waste products, solid fuels and gas hydrates. Another factor of economy was cutting the general economic expenses. This type of outlays was cut by the reduction of the extra charges on the manufacturing equipment maintenance.