1, the unit should be a variety of products to develop a standard cost, the standard cost should be achieved through the efforts of the average cost of production is slightly lower than usual, which is in order to clarify the direction of an effort to the standard should be kept relatively stable. The standard cost of direct materials, direct labor, variable manufacturing costs, fixed manufacturing costs were developed by four items, each of which is broken down into two or three factors standard to be assessed separately.
With the standard cost, at the end of the month you can factor in the cost difference analysis, the method is as follows:
1, direct material cost differences are divided into price differences and quantity differences.
Price variance = actual quantity * (actual price - standard price)
Quantity variance = (actual quantity - standard quantity) * standard price
The two add up to the direct material cost variance.
2. Direct labor cost variance is divided into wage rate variance and labor efficiency variance.
Wage rate variance = actual hours worked * (actual wage rate - standard wage rate)
Labor efficiency variance = (actual hours worked - standard hours worked) * standard wage rate
The sum of the two is the direct labor cost variance.
3. Variable manufacturing cost variance is divided into depletion variance and efficiency variance.
Consumption variance = actual hours * (variable manufacturing overhead actual allocation rate - variable manufacturing overhead standard allocation rate)
Efficiency variance = (actual hours - standard hours) * variable manufacturing overhead standard allocation rate
The two are added to the variable manufacturing overhead variance.
4. Fixed manufacturing overhead variance is divided into consumption variance, idle energy variance, and efficiency variance.
Consumption variance = fixed manufacturing overhead actual - fixed manufacturing overhead standard allocation rate * production energy
Idle energy variance = fixed manufacturing overhead budget - actual man hours * fixed manufacturing overhead standard allocation rate
Efficiency variance = actual man hours * fixed manufacturing overhead standard allocation rate - standard man hours * fixed manufacturing overhead standard allocation rate
The sum of the three is fixed manufacturing overhead variance. The sum of the three is the fixed manufacturing cost difference
So, quantitative analysis is the basis of cost analysis, only after the groundwork, you can do cost analysis
As for the format of the cost analysis there is no fixed, according to the unit's specific circumstances of their own design, the units are different, there is no comparability
Question 2: How to cost analysis a.
The steps to analyze the cost are as follows
1. List the expenditure items
To estimate your startup costs, you need to find out all the expenses that the company is likely to consume during the startup phase, so that you can do a good job of knowing what you are doing and being in control. Some costs are one-time, such as registration fees; some are necessary expenses, but also fixed for a period of time, for example, office space costs, hardware and equipment costs; and some are long-term costs, such as employee salaries, employee benefits and insurance, public relations and foreign affairs costs.
Once you have listed all the expense items, it is best to first evaluate whether they are necessary expenses. A startup company should only include in its budget those expenses that are necessary for the creation of the company. Those necessary expenses are two-fold: fixed expenses and temporary expenses. Fixed expenses include rent, salaries, and equipment costs. Temporary expenses include warehouse costs, transportation costs, and sales commissions.
The most effective way to do this is to list all of your expenses on a single sheet, sorting them according to the necessity of each type of expense item. Then carefully decide which expenses are necessary and which can be left out of the budget for the time being, so that you can estimate the minimum cost required to start a business.
2. Analyze the cost of product development and production
With a sum of money in hand, what projects to invest in, not only to look at the prospects of the project and their own proficiency, but also more importantly, the development of the project, the cost of production and marketing to do an analysis of the project predicted, in order to determine whether or not they should be in a certain field.
Not only that, but the purpose of analyzing the cost of product development and production is also to help companies improve cost management, reduce product costs, and thus improve the economic efficiency of the company. Therefore, cost management should start from the cost analysis of the enterprise to find out the gaps and problem areas, and then analyze and evaluate the formation of enterprise costs and the status of cost management.
Based on our pre-determined cost laws, answer the following questions:
(1) The amount of liquidity currently at the disposal of the enterprise;
(2) How long will the project be profitable;
(3) How much can be financed in the coming period.
Based on this comparison, we can basically determine whether it is appropriate for us to invest in a certain project and enter a certain industry. If, after comparison, the gap is found to be too large, we should consider withdrawing.
3. Enterprise cost level analysis
Enterprise cost level analysis mainly includes three aspects: namely, the level of total enterprise costs, the cost level of each business area, the level of the main unit product costs in each business area.
1. Analysis of the total cost level
The analysis of the total cost level of the enterprise is to compare the actual total cost of the enterprise and the planned cost with the advanced cost level of the same industry, and then analyze the elements constituting the total cost and look for the main factors affecting it. The analysis of the main cost indicators are the total cost of enterprise products and comparable product cost reduction, reduction rate, the analysis of the factors affecting the analysis, usually from the change in product output, product variety structure changes, changes in unit product cost of three factors to analyze.
2. Analysis of the cost level of each business area
Analyzing the cost level of each strategic business area is the basis for determining the profitability of its operating capital, and is an indispensable basis for the development of corporate strategy.
3. Analysis of the unit cost of major products
For the complex structure of the business field, many product varieties of enterprises, you need to choose the focus of the analysis of the object, for example, the main products. The so-called main products, including the following two meanings:
(1) representative products, that is, after analyzing the cost of the product, it can be deduced that the cost of other products;
(2) the cost factor is one of the keys to success, and the product of the various varieties of the strategic business areas, the pivotal impact on economic efficiency. Different strategic business areas have different major products.
In the analysis of specific cost factors, but also pay attention to the following points:
(1) the analysis of the material costs points
① Is there a control of the actual consumption and improve the utilization of raw materials awareness, measures?
② whether the study of measures to reduce the purchase price?
③ standard price, consumption quota calculation method is appropriate?
④ Is the inventory level reasonable?
(2) wage analysis points
① whether the actual working hours and improve efficiency awareness and specific measures?
② Is the method of determining the wage rate reasonable? What is the motivation of the staff?
...... >>
Question 3: How to analyze product costs in accounting Junior Accounting Training
Includes the following analyses:
I. Preparation of the product production cost table The product production cost table is a statement reflecting the total cost of all the products produced by the enterprise in the reporting period. The preparation of the table of production costs of products reflected by cost items
Analysis of total product costs (a) Analysis of the table of production costs of products reflected by cost items Exam point I. Comparative analysis = Comparative analysis It is an analytical method that reveals the difference between the actual number and the base number by comparing the actual number of the analyzed period with some selected base number, so as to understand the achievements and problems in cost management. Basis: plan number, quota number, actual number of the previous period, actual number of the same period of the previous years, the historical advanced level of the enterprise, the advanced level of the same industry at home and abroad. Component Ratio Analysis A method of quantitative analysis by calculating the proportion of each organizational part of an indicator to the total, i.e., the ratio of part to all. This ratio analysis method is also called specific gravity analysis method. Through this analysis, it can reflect whether the composition of product cost is reasonable. Exam point three, the ratio of related indicators analysis method Calculate the ratio of two indicators of different nature but related to the method of quantitative analysis. Such as: cost margin (b) by product type to reflect the analysis of product production cost table
1. Actual cost of the period and the planned cost of comparative analysis
2. Actual cost of the period and the previous year's actual cost of comparative analysis (1) factors affecting the comparable product cost reduction amount of changes in: changes in product output, product varieties, and the proportion of changes in the cost of the product unit changes (2) the impact of the comparable product cost reduction rate of changes in the cost of the product unit changes (2) the impact of the comparable product cost reduction rate of changes in the cost of the product unit changes in the cost of the product unit changes in the cost of the product unit changes in the product unit costs. (2) Factors affecting the rate of cost reduction of comparable products: changes in the weight of product varieties and changes in the unit cost of products (3) If the weight of product varieties and the unit cost of products remain unchanged, an increase or decrease in production will result in an equal increase or decrease in the amount of cost reduction, but the rate of cost reduction will remain unchanged.
Question 4: How should a company's full cost analysis be done? Comparison of actual costs with previous years, listing the percentage increase or decrease, identify the main differences, analyze the reasons, and propose measures for improvement.
If you can find the data of the same industry, you can also make a horizontal comparison of the same industry.
Question 5: How to write a cost analysis report The core of cost analysis is to focus on improving economic efficiency, constantly tap the potential to reduce costs, fully understand the unused labor and material resources, looking for the use of imperfect parts and reasons, and to find further improve the efficiency of the use of the possibilities, in order to expose the contradictions in all aspects, to identify the gaps, and to formulate measures to make the enterprise's economic efficiency better and better.
These are the first time that a company has been able to use its resources to improve its efficiency.
(a) The content of cost analysis
The content of cost analysis usually includes the following aspects:
1. Regular analysis of the implementation of the cost plan. That is, the cost of commodity products in each link of the value chain, comparable product cost reduction tasks, unit cost of major products and other indicators of the implementation of the plan to analyze and evaluate.
2. Cost-effectiveness analysis. That is, the cost of 100 yuan of commodity production value indicators, 100 yuan of sales revenue costs, costs and profits and other indicators of analysis.
3. Cost technical and economic analysis. That is, the main technical and economic indicators on the product unit cost analysis.
4. Inter-plant analysis and evaluation of product unit costs.
5. Cost forecasting analysis.
6. Cost of decision-making analysis.
(B) the method of cost analysis
The cost analysis method should be guided by the principle of cost analysis, which is to achieve the purpose of cost analysis, to complete the task of cost analysis of the analysis procedures to be followed and the means used. The cost analysis method is a scientific summary of the practice of cost analysis, with the development of the practice of cost analysis and perfect, with the deepening of people's understanding of the regularity of the work of cost analysis and constantly enrich. It includes general and technical methods. The general method of cost analysis, from the point of view of all the processes (or procedures) of analysis, also known as the basic procedures of analysis. Summarized, including the following steps:
1. Define the purpose of the analysis, the development of the analysis plan.
2. Storage and analysis of information, a comprehensive grasp of the situation. Including the collection of information outside the enterprise and the collection of information within the enterprise.
3. Quantitative analysis, the establishment of analytical models.
4. Do a good job of qualitative analysis, seize the key factors.
5. Make a comprehensive evaluation and put forward recommendations for improvement.
The technical approach to cost analysis, also known as quantitative analysis. In the analysis work, the technical methods usually used are as follows:
1. Comparative analysis of indicators
It is based on the different requirements of the analysis of the actual number of indicators to do a variety of comparisons, reveal the differences, research, evaluation of the cost of the enterprise work, in order to tap the potential of the enterprise's internal. It mainly includes the following forms: comparison of the actual indicators with the planned indicators; comparison of the actual indicators of the current period with the actual indicators of the previous period; comparison of the actual indicators of the current period with the advanced indicators of the same type of enterprises at home and abroad.
2. Ratio Analysis Method
This analysis method is to analyze and compare the values into relative numbers, that is, to calculate the ratio, to observe and compare. According to the different contents of the analysis and different requirements, it mainly has the following kinds: relevant ratio analysis; trend ratio analysis and composition ratio analysis.
3. Factor analysis
Factor analysis generally includes: (1) chain substitution analysis; (2) difference calculation method; (3) difference calculation method by percentage; (4) factor decomposition method; (5) factor apportionment method.
Question 6: How to carry out an effective industrial enterprise product cost analysis 1. The allocation of authority and responsibility and division of labor should be clear, institutional setup and staffing should be scientific and reasonable;
2. Cost quotas, cost plans should be adequate and appropriate basis for the preparation of the cost of cost and cost of the matter and the approval process should be clear;
3. Cost and cost forecasting, decision-making, budgeting, Control, control, accounting, analysis, assessment of the control process should be clear, cost and expense accounting, the development of internal prices and settlement methods, responsible accounting and related cost and expense assessment should have clear provisions.
Enterprises should establish a cost accounting system, formulate the necessary consumption quotas, establish and improve the measurement of materials and supplies, acceptance, receipt and issue, inventory and the movement of products in the management system, the development of internal settlement prices and settlement methods, and clear and cost accounting related to original records and vouchers of the transfer process and management system.
The collection and allocation of costs and expenses should follow the following requirements:
(a) the recognition and measurement of costs should be in line with the provisions of the national unified accounting system;
(b) cost and expense accounting should be consistent with the objective economic matters, the actual amount of money incurred in the valuation, and shall not be artificially lowered or increased costs;
(c) cost and expense accounting should be (c) Cost accounting should provide useful information for future decision-making;
(d) Costs and expenses should be accounted for in stages;
(e) Costs and expenses for a certain period of time and the corresponding revenue should be proportionate;
(f) Costs and expenses should be accounted for in a consistent manner;
(g) Costs and expenses should be collected, allocated, and accounting should take into account the principle of significance.
Enterprises should establish a reasonable cost accounting, expense recognition system. Cost accounting should be consistent with the provisions of the national unified accounting system, the production of materials, labor, overhead and other reasonable collection and distribution, shall not arbitrarily change the recognition of cost standards and measurement methods, shall not be false, listed, not listed, or under-listed costs.
Costing methods should be consistent from period to period. Changes in costing methods should be validly approved.
The enterprise should establish a cost and expense analysis system.
Enterprises can use comparative analysis, ratio analysis, factor analysis, trend analysis and other methods to carry out cost analysis, check the completion of the cost budget, analyze the reasons for the differences, and seek ways and means to reduce costs.
Enterprises should establish an internal reporting system for costs and expenses, real-time monitoring of costs and expenses, and report problems to the relevant departments in a timely manner.
The enterprise should establish a cost assessment system, the corresponding cost responsibility for the main body of the assessment, rewards and punishments. Through the cost and expense assessment to promote the responsibility of the center to rationally control the production cost and all kinds of consumption.
The cost and expense assessment work mainly includes revising the cost and expense budget, determining the cost assessment indicators and analyzing and evaluating performance.
The enterprise in the cost and expense assessment, you can through the target cost savings, target cost savings rate and other indicators and methods, a comprehensive assessment of the implementation of the cost and expense budget or expenditure standards of the responsibility center, to ensure that the performance evaluation is fair and reasonable.
Enterprises should strengthen the supervision and inspection of cost and expense, formulate a system to clarify the responsibilities and authority of supervision and inspection personnel, and carry out inspection work on a regular and irregular basis. The inspection includes:
(a) the setup of positions and personnel related to the cost and expense business;
(b) the implementation of the cost and expense authorization and approval system;
(c) the implementation of the cost and expense budgeting system;
(d) the implementation of the cost and expense accounting system.
Question 7: What are the common methods of cost analysis Methods of cost analysis
In the cost analysis of the technical methods available (also known as quantitative analysis methods) are many, the enterprise should be based on the purpose of the analysis, the analysis of the characteristics of the object, the mastery of the information to determine the method should be used to carry out cost analysis. In practice, the technical analysis methods usually used are comparative analysis, factor analysis and correlation analysis method and so on.
1, comparative analysis
Comparative analysis is based on the actual cost indicators and indicators of different periods of comparison, to reveal the differences, analyze the causes of differences in a method. In the comparative analysis, can take the actual indicators and planning indicators, the actual and last period (or the same period of the previous year, the best level of history) actual indicators, the actual indicators of the current period and the domestic and foreign advanced indicators of the same type of enterprise comparison and other forms. Through comparative analysis, we can generally understand the rise and fall of the enterprise cost and its development trend, identify the reasons, find out the gaps, and put forward further improvement measures. When using comparative analysis, attention should be paid to the comparability of the actual indicators and comparative indicators of the current period, so that the results of the comparison can better illustrate the problems and the differences revealed can be in line with the reality. If they are not comparable, the results of the analysis may be inaccurate and may even lead to opposite conclusions that are completely different from the actual situation. In the use of comparative analysis, can take the absolute number of comparisons, increase or decrease the difference between the comparison or relative number of comparisons and other forms.
Comparative analysis method is divided into:
(1) Comparison of the total number of accounting factors
(2) Comparison of the structure of the percentage
(3) Comparison of financial ratios
2, Factor Analysis
Factor Analysis is a comprehensive indicator is broken down into various interrelated factors, through the determination of these factors on the amount of difference in the comprehensive indicator. Factor analysis is a method of analysis that breaks down a comprehensive indicator into various interrelated factors by determining the degree of influence of these factors on the amount of difference in the comprehensive indicator. Factor analysis is used in cost analysis to break down the various factors that make up the cost, determine the extent to which changes in each factor affect the completion of the cost plan, and evaluate the implementation of the enterprise's cost plan accordingly, and propose further improvement measures.
The procedure of using factor analysis is as follows:
(1) An economic indicator to be analyzed is decomposed into the product of several factors. In the decomposition should pay attention to the composition of economic indicators should be able to reflect the formation of the indicators of the internal composition of the reasons for the differences, otherwise, the results of the calculation will not be accurate. For example, the material cost indicator can be decomposed into the product output, the product of unit consumption and unit price. But it can not be decomposed into the number of days of production of the product, the daily amount of materials and product output product. Because this composition does not fully reflect the composition of the product material costs.
(2) Calculate the actual number of economic indicators and the base period (such as the number of plans, the number of the previous period, etc.), thus forming a system of two indicators. The difference between these two indicators, i.e., the difference between the actual indicators minus the base period indicators, is the object to be analyzed. Changes in the factors to be analyzed on the completion of the economic indicators of the impact of the total number, should be equal to the object of analysis.
(3) determine the order of substitution of factors. In determining the composition of the economic indicators factors, the sequence is the order of substitution in the analysis. In determining the order of substitution, should start from the interdependence of the factors, so that the results of the analysis will help to clarify the economic responsibility. The order of substitution is generally the first substitution of quantitative indicators, followed by substitution of quality indicators; the first substitution of physical indicators, followed by substitution of monetary indicators; the first substitution of primary indicators, followed by substitution of secondary indicators.
(4) Calculation of alternative indicators. The method is based on the number of the base period, with the actual indicators of the system of factors, step by step in order to replace. Each time the actual number is used to replace a factor in the base indicator, an indicator can be calculated. After each replacement, the actual number is retained and several factors are replaced several times to arrive at several indicators. In the replacement should pay attention to the order of replacement, should be taken in a chain, can not be interrupted, otherwise, the calculated sum of the degree of influence of the factors, can not be equal to the actual number of economic indicators and the base period number of the difference between the amount of (i.e., the object of analysis).
(5) Calculate the degree of impact of changes in factors on economic indicators. The method is to replace the results obtained each time with the results obtained before the replacement of this factor, the difference is the extent of the impact of changes in this factor on the economic indicators.
(6) The amount of the impact of changes in the factors on the economic indicators should be added up to the difference between the actual number of economic indicators and the base period (i.e., the object of analysis).
The process of calculating the above factor analysis can be expressed in the following formula:
Let an economic indicator N is composed of A, B, C three factors. In the analysis, if the actual indicators are used to compare with the planned indicators, the planned indicators and ...... >>
Question 8: How to conduct a cost analysis A. The steps to analyze the cost are as follows
1. List the items of expenditure
To estimate the cost of your start-up, you need to find out all the expenses that the company is likely to need to consume in the start-up phase so that you can do it in your mind and be in control. Some costs are one-time, such as registration fees; some are necessary expenses, but also fixed for a period of time, for example, office space costs, hardware and equipment costs; and some are long-term costs, such as employee salaries, employee benefits and insurance, public relations and foreign affairs costs.
Once you have listed all the expense items, it is best to first evaluate whether they are necessary expenses. A startup company should only include in its budget those expenses that are necessary for the creation of the company. Those necessary expenses are two-fold: fixed expenses and temporary expenses. Fixed expenses include rent, salaries, and equipment costs. Temporary expenses include warehouse costs, transportation costs, and sales commissions.
The most effective way to do this is to list all of your expenses on a single sheet, sorting them according to the necessity of each type of expense item. Then carefully decide which expenses are necessary and which can be left out of the budget for the time being, so that you can estimate the minimum cost required to start a business.
2. Analyze the cost of product development and production
With a sum of money in hand, what projects to invest in, not only to look at the prospects of the project and their own proficiency, but also more importantly, the development of the project, the cost of production and marketing to do an analysis of the project predicted, in order to determine whether or not they should be in a certain field.
Not only that, but the purpose of analyzing the cost of product development and production is also to help companies improve cost management, reduce product costs, and thus improve the economic efficiency of the company. Therefore, cost management should start from the cost analysis of the enterprise to find out the gaps and problem areas, and then analyze and evaluate the formation of enterprise costs and the status of cost management.
Based on our pre-determined cost laws, answer the following questions:
(1) The amount of liquidity currently at the disposal of the enterprise;
(2) How long will the project be profitable;
(3) How much can be financed in the coming period.
Based on this comparison, we can basically determine whether it is appropriate for us to invest in a certain project and enter a certain industry. If, after comparison, the gap is found to be too large, we should consider withdrawing.
3. Enterprise cost level analysis
Enterprise cost level analysis mainly includes three aspects: namely, the level of total enterprise costs, the cost level of each business area, the level of the main unit product costs in each business area.
1. Analysis of the total cost level
The analysis of the total cost level of the enterprise is to compare the actual total cost of the enterprise and the planned cost with the advanced cost level of the same industry, and then analyze the elements constituting the total cost and look for the main factors affecting it. The analysis of the main cost indicators are the total cost of enterprise products and comparable product cost reduction, reduction rate, the analysis of the factors affecting the analysis, usually from the change in product output, product variety structure changes, changes in unit product cost of three factors to analyze.
2. Analysis of the cost level of each business area
Analyzing the cost level of each strategic business area is the basis for determining the profitability of its operating capital, and is an indispensable basis for the development of corporate strategy.
3. Analysis of the unit cost of major products
For the complex structure of the business field, many product varieties of enterprises, you need to choose the focus of the analysis of the object, for example, the main products. The so-called main products, including the following two meanings:
(1) representative products, that is, after analyzing the cost of the product, it can be deduced that the cost of other products;
(2) the cost factor is one of the keys to success, and the product of the various varieties of the strategic business areas, the pivotal impact on economic efficiency. Different strategic business areas have different major products.
In the analysis of specific cost factors, but also pay attention to the following points:
(1) the analysis of the material costs points
① Is there a control of the actual consumption and improve the utilization of raw materials awareness, measures?
② whether the study of measures to reduce the purchase price?
③ standard price, consumption quota calculation method is appropriate?
④ Is the inventory level reasonable?
(2) wage analysis points
① whether the actual working hours and improve efficiency awareness and specific measures?
② Is the method of determining the wage rate reasonable? What is the motivation of the staff?
③ Standard wages and working hours ...... >>
Question 9: The method of cost analysis The method of cost analysis There are many technical methods (also called quantitative analysis methods) available for cost analysis, and the enterprise should determine the method of cost analysis according to the purpose of the analysis, the characteristics of the object of analysis, and the information available. In practice, the technical analysis methods usually used are comparative analysis, factor analysis and related sub...
Question 10: How to analyze cost data? What are the steps and methods involved? Cost analysis requires the use of experience, product knowledge and comprehensive judgment of the actual or expected costs, including raw material costs; labor costs; processing costs; management costs and so on to estimate. Costs can be categorized into fixed costs; variable costs; semi-variable costs; direct costs; indirect costs and total costs according to their different forms of generation and existence.
Cost analysis is the process of analyzing and adding up each cost unit (e.g., materials, labor hours, administrative expenses, overhead, and profit) to arrive at a final price. The key components of cost: 1. Direct material costs: the cost of all raw materials included in or traceable to the final product that can be calculated in an economically feasible way. For an automobile plant steel plate is the direct raw material. Direct raw materials do not include items such as glue, nails, etc., because it is not cost-effective to spend time calculating the cost of this very small portion of one by one, they should be included in the cost of indirect materials (by-products).
2. Direct labor costs: all labor costs that can be traced back to the final product in an economically viable way. Such as machine operators, assemblers. For industries that require a lot of highly skilled labor, such as the information or IT industry, direct labor costs will be a high percentage. It is important to remember that if a sourcing project includes highly skilled labor, it must be analyzed in a targeted manner, and not just take data from other cases and apply it directly. Also, avoid using local wage rates to measure the direct labor costs of off-site suppliers, a mistake often made with insufficient information.
3. Indirect production costs (also called production overhead): all costs related to the production process other than those mentioned above. It also includes:
? Variable overhead costs, such as utilities, supplies and labor. Whether indirect labor is a variable or fixed cost depends on the nature of the company.
? Fixed overhead costs, such as rent, insurance, property taxes, depreciation, and business administration fees.