Analysis of the consumption of materials

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When analyzing the consumption of materials, it is necessary to verify the correctness of the monetary assessment of these materials, to establish sources of their pricing, since in the process of analytical work it will be necessary to find out at the expense of which factors of natural or monetary (and if monetary, for what reason) there was a deviation from the plan or from the standard according to this element of expenses.

The study of actual production reserves of materials and fuel is one of the most important tasks of analysis of the material and technical supply plan. In order to determine the security of the enterprise in reserves, the size of these reserves should be compared with the size of their consumption for certain types of raw materials, materials and fuel.

The indicator of the security of the enterprise in stocks is calculated as the ratio of the remainder of this type of raw materials, materials or fuel to the average daily consumption and is expressed in days.

Suppose that the balance of fuel as of January 1 was 510 tons, and the planned need for it for a quarter is 2700 tons. To calculate the security indicator, it is necessary to determine the average daily need.

Hence the security of the enterprise with fuel will be 17 days.

The security indicator can be calculated in the other way: the size of the reserve at the beginning of the reporting period is multiplied by the number of calendar days in the period and the result is divided by the total expense or planned need.

In order to ensure systematic observation and effective control of the norms of reserves, it is necessary that they are developed at the enterprise not only in days, but also in absolute size.