What is the share of costs

The economic indicator of the proportion of costs is most often used in the analysis of production, it allows you to assess what proportion of the cost of production accounts for certain costs.

When analyzing the share of costs, indicators of both the total share of costs in production and the share of individual costs (for example, material or their components - raw materials, energy) are used. The formula for calculating the share of costs in production can be represented as follows: cost / cost * 100%.

For example, the cost of production at an enterprise is the sum of the cost of raw materials (150 thousand rubles), remuneration of employees (100 thousand rubles), rent (50 thousand rubles) and energy costs (20 thousand rubles). Thus, the cost is 320 thousand rubles It remains to determine what proportion falls on each of the cost groups. Thus, the share of raw material costs is 47% (150/320 * 100), for salaries - 31% (100/320 * 100), for rent - 16% (50/320 * 100), the remaining 6% is for electricity.

Types of production costs

As a rule, the analysis does not use the total costs of the enterprise, but separate cost groups. Most often in economic analysis the following cost groups are used:

- material costs - the cost of materials, semi-finished products and raw materials purchased on the side, this also includes the cost of transportation services, customs duties;

- energy costs the cost of electricity costs;

- labor costs - salary, compensation, benefits of the main production personnel of the enterprise;

- deductions for social needs;

- depreciation of fixed assets - the amount of deductions for the restoration of fixed assets;

- other expenses (for example, rent, loan payments).