УСЪВЪРШЕНСТВАНА МЕТОДИКА ЗА АНАЛИЗ НА ПРЕКИТЕ РАЗХОДИ ЗА МАТЕРИАЛИ
ADVANCED METHODOLOGY FOR ANALYSIS OF DIRECT MATERIAL COSTS

Summary/Abstract: The object of study in the article is the direct costs of materials in enterprises with a primary industrial activity. It is characteristic of these costs that in most industrial enterprises they occupy the largest relative share in the cost of production. An analysis methodology is proposed, including: 1) determining the indicator "Absolute economy/overspend of materials" and 2) establishing and assessing the influence of direct factors on the magnitude of this indicator. These factors are: 1) changes in the natural volume of production; 2) changes in the assortment structure of production; 3) changes in the cost of materials per unit of product and 4) changes in the prices of materials. The analysis methodology is explained with an appropriate formula and is illustrated with a specific numerical example.

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