What characterizes the indicator of material consumption. The system of indicators characterizing the financial and economic stability of the organization
7.3. The impact of changes in material consumption on
enterprise performance indicators
Reducing the material consumption of products helps to reduce the cost in terms of material costs and increase production volumes. From the definition of material yield, we can derive the formula:
If the material consumption decreases, and the material output, respectively, increases, then the additional volume of production, due to a more rational use of materials, can be calculated by the formula:
Δ 
,
(7.6)
where 
- the actual volume of material costs; 
- respectively, the actual and planned material yield.
Based on the definition of material consumption, we can derive the following formula:
(7.7)
And then the change in cost in terms of material costs, as a result of a change in material consumption, is most simply calculated as follows:
where 
- change in material costs due to changes in the material consumption of products; 
- the actual volume of manufactured products; 
- respectively, the actual and planned material consumption of products.
7.4.Practical tasks
Problem 7.1.
Based on statistical information and internal accounting data, an analytical table was filled. 7.2. It is necessary to give an overall assessment of the fulfillment of planned targets for the use of materials at the enterprise.
Table 7.2
In fact, compared with the plan, the consumption of material resources and the volume of output increased. To assess the rationality of the use of materials, we determine the indicators characterizing their use (Table 7.3).
Table 7.3.
Factor analysis of changes in the material consumption of products.
|
Indicators |
according to plan |
Actually |
Deviation, +/- |
Growth rate |
|
1. Output of products in comparable prices without VAT, UAH. | ||||
|
2.Material costs, UAH. | ||||
|
3. Of these, direct material costs, UAH. | ||||
|
4.Material consumption of products total (p.2:p.1) | ||||
|
5. Material consumption of products by direct material costs (p. 3: p. 1) | ||||
|
6.Material return overall (p.1: p.2) | ||||
|
7. Material return of direct material costs (p. 1: p. 3) | ||||
|
8. Ratio of all material costs and direct material costs (p2: p3) |
As you can see, in the period under review, the planned indicators for the use of materials were not met: the consumption of materials increased, and the material efficiency, respectively, increased. The overall increase in the material consumption of products, in fact, compared with the plan, amounted to 0.014. One of the factors affecting the material consumption in accordance with formula 3.1 is the material consumption for direct material costs:
Using the method of chain substitutions (technical simplification - the method of absolute differences), we determine the influence of individual factors (material consumption by direct material costs and the ratio of all and direct material costs) on the change in material consumption:
Influence 
(qualitative factor) 0.046 x 1.105 = 0.051;
Influence 
(quantitative factor) - 0.095 x 0.392 = - 0.037.
Deviation balance: 0.051 + (- 0.037) = 0.014.
Problem 7.2.
The enterprise produces two types of products - products A and B. Table 7.4 provides information on the consumption rates of direct materials, prices for them, production volume, respectively, according to the plan and actually. It is necessary to conduct analytical studies in the following areas:
Determine the specific material consumption of products A and B and the total material consumption of products according to plan and actual.
Analyze the change in the material consumption of products with the specification of the influence of individual factors.
Indicate possible reserves for reducing the material consumption of products.
Table 7.4
|
Name of materials |
according to plan |
Actually |
||||||
|
production products, pieces |
Consumption rate materials |
Price per unit of material, UAH |
Selling price products, UAH |
production of products, pieces. |
Consumption rate materials per unit, kg |
units of material, UAH |
Selling price products, UAH |
|
|
Product A | ||||||||
|
1. Hot rolled steel | ||||||||
|
2. Non-ferrous metal | ||||||||
|
Product B | ||||||||
|
1. Hot rolled steel | ||||||||
|
2. Non-ferrous metal | ||||||||
To determine the indicators of material consumption for direct materials, we calculate the material costs for each product and for the entire output, planned and actual.
Table 7.5.
Material consumption by direct material costs
|
Name of products |
per unit of production |
For the volume produced |
||||
|
material costs, UAH. |
holiday pay unit price, UAH |
Specific material consumption |
material costs, UAH. |
products, UAH |
Material consumption |
|
|
Product A | ||||||
|
Product B | ||||||
|
For the entire issue | ||||||
|
Actually | ||||||
|
Product A | ||||||
|
Product B | ||||||
|
For the entire issue | ||||||
As you can see, in fact, in comparison with the plan, the material consumption of output increased by 0.016 (0.334 - 0.318). At the same time, the specific material consumption of product A increased, and B decreased. The change in the material consumption of product A was 0.075 (0.327-0.252).
Using the method of chain substitutions, we determine the influence of factors on the change in the material consumption of the product.
According to the plan (basic calculation) 126: 500=0.252
1st substitution 180: 500=0,36
0.36 - 0.252 \u003d 0.108 - the impact of changes in material costs.
2nd substitution 180: 550=0,327
0.327 - 0.36 \u003d - 0.033 - the impact of price changes on products.
Balance linkage: 0.108 + (-0.033) = 0.075.
The amount of material costs for the product is also affected by the material consumption rate and the price of a unit of material (formula 7.3):
The object of our further analysis is the excess of the actual material costs for product A in comparison with the plan, which amounted to 54 UAH. (180-126). Using the method of absolute differences, we determine the influence of individual factors on the change in the amount of material costs.
The impact of changing material consumption rates:
(7 - 6) 12+(3 - 2) 32=44 (UAH).
Effect of a change in unit price of a material:
(12 - 11) 6+(32 - 30) 2=10 (UAH)
Balance of deviations: 44+10=54 (UAH).
A summary of the results of the analysis of the specific material consumption of product A is given in table. 7.6.
Table 7.6
Thus, there are reserves for reducing the material consumption of product A by reducing the consumption rates of materials and their prices. For product B, it is also necessary to conduct a factor analysis of changes in material costs, and then proceed to generalize the results of the analysis of the use of materials in the whole enterprise.
Problem 7.3.
According to the information given in task 7.1, determine the impact of changes in the material consumption of products on the cost and volume of production.
The calculation of the influence of factors on the change in costs and volume of production is given in Table 7.7.
Table 7.7.
Determination of the impact of the use of materials on
enterprise performance indicators
Problem 7.4.
According to the information given to task 7.2, determine the impact of changes in the material consumption of products on the performance of the enterprise.
Table 7.8.
Determining the impact of material consumption on indicators
enterprise work
|
Indicators |
Deviation |
||
|
Material costs, UAH | |||
|
The volume of production in value terms, UAH. | |||
|
Material consumption of products by direct material costs | |||
|
Material return of direct material costs | |||
|
Growth (+) or decrease (-) of the cost in terms of material costs as a result of changes in material consumption, UAH | |||
|
Increase (+) or decrease (-) in the volume of production as a result of changes in material efficiency, UAH. |
MATERIAL CONTENT OF PRODUCTS- the ratio of the cost of the total volume of material resources spent on the production of products to the cost of production as a whole, M.p. in individual sectors of the national economy and at specific enterprises differs sharply depending on their ... ... Big accounting dictionary
MATERIAL CONTENT OF PRODUCTS- the ratio of the cost of the total volume of material resources spent on the production of products to the cost of products as a whole, M.p. in individual sectors of the national economy and at specific enterprises differs sharply depending on their ... ... Big Economic Dictionary
MATERIAL CONTENT OF PRODUCTS- - an economic indicator that reflects the cost of material costs (MC) per 1 rub. cost of production (C) or the cost of gross output (VP): ME \u003d MZ / C \u003d MZ / VP ... Economist's Concise Dictionary
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English per unit consumption of materials is an indicator that characterizes the efficiency of the use of material resources in social production. M. is measured either as the absolute value of the unit costs of the means of production (transferred ... ... Glossary of business terms
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Instruction
To find the cost of materials, divide the cost of material costs by the cost of goods produced. This indicator allows you to determine the cost of raw materials and other material resources per unit of finished products. A decrease in material intensity indicates an increase in production efficiency, since a larger volume of finished products can be obtained from the same amount of material resources, which means that costs can be reduced and additional profit can be created.
Please note that there are absolute, structural and specific material consumption. Absolute material consumption shows the consumption rate per product, the net weight of the product and the degree of use of materials:
Kisp \u003d ΣMclean / ΣNr, where
Mnet - net weight of each product;
Np - the rate of consumption of materials for each product.
The total consumption rate of materials for each product is determined as a set of consumption rates for each type of material. For example, when making bread, the total consumption rate will look like this: ΣNр = Nрм + Nрд + Nрв + Nрс, where
Nrm - consumption rate of flour, yeast, water, salt.
Structural material consumption shows the proportion of individual groups of materials in the total material consumption of products. To calculate it, use the formula:
i = R/Σμi, where
R is the number of types of materials;
μi is the share of each material in the total material consumption.
Specific material consumption is a structural material consumption, reduced to a natural unit of measurement for a product of a certain type (meters, square meters, cubic meters, liters, etc.). Remember that the system of indicators of material consumption is closely related to the system of material consumption rates, since the main source for the analysis of material consumption, together with actual data on the use of material resources in the period under review, are the consumption rates of materials. The calculation and analysis of material consumption allows us to draw a conclusion about the rationality of the use of raw materials and its savings.
Sources:
- material consumption
Usually the sequence of actions when sewing is as follows: a person decides to sew something, chooses a model, thinks about what quality fabric he will need and in what quantity, and only then goes to buy it. There may be a reverse option, when you were presented with a cut, and you understand what can come of it. In both cases, it is necessary to calculate the approximate consumption fabrics.
Instruction
Take measurements. In order for the quantities fabrics, you need to know the volume of the chest and hips, the length of the product and the length. Approximately how many fabrics you will need for the collar, pockets, belt, and so on. Usually this is a few centimeters, and when cutting a wide cut, you do not need to take into account such trifles.
Please note that other costs (cleaning of entrances and stairwells, cleaning of the local area) are deducted from the readings. If you have individual metering devices installed in your apartment, then this will be indicated as HVS IPU and GV IPU. This means that count price you will be based on , multiplied by the corresponding tariffs for cold and hot water.
The efficiency of the enterprise is one of the most important economic criteria. In its most general form, it can be represented as the ratio of the costs required for the production of products and the result obtained in the course of its implementation.
In this article, we will consider the material consumption of the enterprise's products and the formula for calculating the indicator for a business plan.
Material consumption of products
What is material intensity?
Material consumption- This is an indicator that reflects the consumption of materials per 1 ruble of manufactured products. This indicator is measured in money. It is used in the analysis and accounting of stocks in the enterprise. The indicator is the inverse of the indicator material yield. Material productivity characterizes the amount of products produced from each ruble of stocks.
Material consumption. Calculation formula
The formula for calculating the material consumption according to the balance next:
The indicator is the ratio of the cost of material costs to the cost of the product produced. It shows the cost of raw materials, stocks and other resources per unit of output. The lower the material consumption index, the more finished products the enterprise will be able to produce. Based on this formula, it is possible to obtain an indicator of material recovery, which is the inverse of material consumption. The formula for calculating it according to the balance sheet of the enterprise is as follows:
where: V is the cost of the manufactured product, M is the cost of material costs.
Material consumption types
There are the following types of material consumption of products: absolute, structural and specific. Absolute material consumption shows the consumption rate for one finished product. Structural material consumption characterizes the specific weight of a group of materials in the manufacture of the finished product. Specific material consumption is the structural material consumption reduced to a natural unit of measurement (meters, liters, etc.).
Factor analysis of material consumption
The material consumption of products primarily depends on the cost of the volume of output and the amount of material costs for its manufacture. The value of output volume may change due to output volume, product mix and product selling prices. Material costs are also affected by the volume of output, its structure, material consumption per unit of output and prices for material resources.
Summary
The analysis of material consumption allows us to draw conclusions about the efficiency of using the organization's stocks in the manufacture of finished products. On its basis, it is possible to identify reserves to reduce the cost of energy resources, raw materials and materials. The main purpose of using and calculating the material consumption of products is to save production costs and increase the efficiency of the economic activity of the enterprise.
Indicators of the efficiency of the use of material resources are divided into generalizing And private.
To general indicators include: material consumption of products, material productivity, the share of material costs in the cost of production, the coefficient of use of material resources.
Partial indicators of material consumption are used to characterize the efficiency of consumption of certain types of material resources, as well as to determine the level of material consumption of individual products.
Service assignment. With the help of the online service, an analysis of the total material consumption is carried out.
Instruction. Fill in the required information, click Next. The solution is saved in MS Word format.
The initial data for analysis can also be specified in the following form:| Indicators | Calculation algorithm | Notation in the algorithm |
| 1. Material consumption of products | ME - material consumption of products; MZ - the amount of material costs; VP - the volume of products (works, services). |
|
| 2. Material yield |  | MO - material return. |
 | Y - the share of material costs in the cost of production,% C / C - the full cost of products (works, services). |
|
 | Ki - coefficient of use of all materials; MZfact. - the amount of actual material costs; MZ" - the conditional value of material costs, calculated on the basis of planned cost estimates and actual output and assortment. |
- first order factors:
- change in the total material consumption of products;
- change in the volume of production.
- second order factors:
- change in material consumption for direct material costs;
- change in the ratio of all material and direct material costs.
- Third order factors:
- change in the structure of products;
- change in the specific material consumption of products (the level of costs for individual products), which in turn depends on innovative measures;
- change in prices for material resources;
- change in selling prices for products.
We present several methods for analyzing the material consumption of products (Tables 2-4). where two factors mainly influence: a change in the material consumption of products for direct material costs and a change in the ratio of all material costs and direct material costs. Table 1 provides the initial data for the analysis.
Indicators of the use of material resources
| Indicators | Designation | For the previous year | For the reporting year (plan) | For the reporting year (actual) | Deviations from the previous year | Deviations from the plan | Fact in %, with the previous year | Fact in %, with plan |
| 1. Production output in comparable prices without VAT, thousand rubles | VP | 73332 | 76715 | 77468 | 4136 | 753 | 105.64 | 100.982 |
| 2. Material costs, thousand rubles. | MOH | 33559 | 33496 | 33473 | -86 | -23 | 99.744 | 99.931 |
| 3. of which direct material costs, thousand rubles. | MZ pr | 27940 | 30313 | 30137 | 2197 | -176 | 107.863 | 99.419 |
| 4. Total consumption of materials, % (page 2/page 1) | IU | 45.763 | 43.663 | 43.209 | -2.554 | -0.454 | 94.418 | 98.96 |
| 5. Material consumption by direct material costs,% (p. 3 / p. 1) | ME pr | 38.101 | 39.514 | 38.903 | 0.802 | -0.611 | 102.104 | 98.453 |
| 6. Material return overall, (p. 1 / p. 2) | MO | 2.185 | 2.29 | 2.314 | 0.129 | 0.0241 | 105.912 | 101.051 |
| 7. Material return at direct costs, (p. 1 / p. 3) | MO pr | 2.625 | 2.531 | 2.571 | -0.0541 | 0.0398 | 97.939 | 101.571 |
| 8. The ratio of all material and direct material costs, (p. 2 / p. 3) | K MZ | 1.201 | 1.105 | 1.111 | -0.0904 | 0.00569 | 92.472 | 100.515 |
ME l \u003d ME pr 0 * K MZ 1 \u003d 39.514 * 1.111 \u003d 43.888
Analysis of the influence of factors on the total material consumption using the method of chain substitutions. Analysis of the influence of factors on the total material consumption using integration Analysis of the influence of factors on the total material consumption using integration When taking logarithms, it should be borne in mind that not absolute values are subjected to logarithms, but indices of their change.