If changes of size of expenses during the analyzed period did not find reflection in the above factors, them carry to the other. It is possible to refer to them, for example, change of the sizes or any termination of obligatory payments, change of size of the expenses included in product cost, etc.
Considerable reserves are put in decrease in expenses on preparation and development of new types of production and new technological processes, in reduction of expenses of the starting period on again put into operation shops and objects.
Branch and other factors. Treat them: input and development of new shops, production facilities and productions, preparation and development of production in the operating associations and at the enterprises; other factors. It is necessary to analyse reserves of decrease in prime cost as a result of elimination outdated and input of new shops and productions on higher technical basis, with the best economic indicators.
Improvement of the organization of production and work. Decrease in prime cost can result from change in the organization of production, forms and methods of work at production specialization development; improvement of production management and reduction of costs of it; improvement of use of fixed assets; logistics improvement; reductions of transportation costs; the other factors increasing the level of the organization of production.
Improvement of use of natural resources. Here it is considered: change of structure and quality of raw materials; change of efficiency of fields, volumes of a preparatory work at production, ways of production of natural raw materials; change of other environment. These factors reflect influence of natural (natural) conditions on the size of variable expenses. The analysis of their influence on decrease in product cost is carried out on the basis of branch techniques of the extracting industries.
The factors of decrease in prime cost and reserves revealed as a result of the analysis need to be summarized in final conclusions, to define total influence of all factors on decrease in the total value of costs of a unit of production.
At improvement of use of fixed assets decrease in prime cost results from increase of reliability and durability of the equipment; improvement of system of scheduled preventive maintenance; centralization and introduction of industrial methods of repair, contents and operation of fixed assets. The economy is estimated as work of absolute reduction of expenses (except depreciation) on a unit of equipment (or other main fund on srednedeystvuyushchy quantity of the equipment (or other main fund.