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COST ANALYSIS
• Cost analysis based on geographic comparison . This is a comparison of the costs (eg, for
the cost types, because each business is 'collect' them). and the analysis of the
distribution costs of the partial cost of particular cost groups.
• An analysis based on chronological comparison could be
• a retrospective cost analysis ;
• prospective cost analysis.
• A retrospective cost analysis or cost estimate. The prospective cost analysis practically
means planning for future costs. The average costs of the previous period, various trends,
etc.
CONT…
• The purpose of the analytical methods is the one set out in the report. Obviously, costs
may be classified.
• It is based on an analysis of the costs of a correlation with a cost attribute.
• Proportional digressive, progressive, or even regressive costs.
COMPARATIVE RATIOS IN COST ANALYSIS
• The cost breakdown ratio shows the ratio of the costs of the group.
THE FOLLOWING TABLE CLASSIFIES THE COSTS OF A
MANUFACTURING BUSINESS:
• Compared to the base period by HUF 1,605 thousand (12.75%).With the exception of depreciation, the
costs are higher than in the current period, etc .;
• Among the cost types, the highest rates are in both periods, because they are the most important ones.
COST RATIO
• The cost ratio expresses the correlation between the various cost types and production value.
Symbols:
• q: produced quantity
• f: resources / product (kg / item, liter / item, kg / meter, wh / item, mh / item, etc.)
• p: specific resource price (HUF / kg, HUF / liter, HUF / wh, HUF / mh, etc.)
• (a) sales price of the product (price);
• :: unit cost of the product in a particular cost type
COST LEVEL
• The cost level is the coefficient of the cost of production.
• The following table illustrates the correlation between the margin and the cost level:
METHODS OF DIRECT COST ANALYSIS
• q: produced quantity
• f: resources / product (kg / item, liter / item, kg / meter, wh / item, mh / item, etc.)
• p: specific resource price (HUF / kg, HUF / liter, HUF / wh, HUF / mh, etc.)
• ö: unit cost of the product
• Impact of volume changes
• In line with the chain method, any modified factor ( q ) Used also in the analysis at the
modified value (q 1 ).
IMPACT OF TARIFF CHANGES
• If several products are manufactured, cost variations are triggered not only by the
quantity of product, but also by changes in production, several resource norms makes a
difference.Yes, the impact of volume changes
• 1. Impact of the net volume changes
• 2. Impact of the composition changes
IMPACT OF THE NET VOLUME CHANGES
IMPACT OF THE COMPOSITION CHANGES
ALTERNATIVE DIFFERENCE BREAKDOWN
• Steps of the standardization method:
• 1. Quantification of the single-factor impacts
• 2. Quantification of the concurrent changes
• 3. Breakdown of the concurrent changes to the factors involved in the influencing factors
• the. based on the basis of differences from 1,
• b. calculated from its logarithm
• 4. Addition of the results of the previous calculations
PARTIAL DIFFERENCE BREAKDOWN METHOD
• Steps of the partial difference breakdown method:
1. Quantification of the single-factor impacts
2. Quantification of the concurrent changes
3. Distribution of the impacts of the concurrent changes in the effective factors involved in the
concurrent changes. (Any bi-factor concurrent changes are also a three-factor concurrent
change.)
4. Summary of the results of the calculation.
COST ANALYSIS BASED ON FLEXIBILITY
• The progressive cost analysis is used for the analysis of the costs of the current period.
• Correlations and symbols used in a cost analysis based on flexibility
CONT…
• r: degree of reaction
• K 0 : base cost
• K R : technically and economically eligible costs
• J 1 : cost attribute, for a retrospective cost analysis,
• V: dynamic correlation expressing the variation of the cost attribute containing the following information:
• 1. for retrospective cost analysis V = J 1 / J 0
• 2. for progressive cost planning V = J t1 / J 0
• v: deviation of the variations of the cost attribute from 1,
• K 1 : Actual Cost
• K t R : eligible cost defined with planned cost attributes
• K t R : eligible cost defined with actual cost attributes
DIFFERENCES DEFINED IN FLEXIBLE COST ANALYSIS
• Necessary (justified) difference 1
• Other difference
EXAMPLE OF A FLEXIBLE COST ANALYSIS
EXERCISES
• Let's calculate the planned technically and economically eligible cost amount.
• Let us calculate the general operating costs.
Machine cost:
Solution
Part 1 solution
Planned variation of the cost attribute: (132/110 - 1) * 100% = 20%