Practical aspects of cost analysis of a small business entity

The article outlines the methodological and applied aspects of factor analysis of costs of production and sale of services. The analysis of costs is aimed at revealing the reserves for increasing the efficiency of using the resources of an organization, optimizing the elements of production cost of products (works, services). The analysis of constant, variable costs and factors, influencing them on the basis of data on the production costs of a specific organization has been carried out. The optimizing measures on the decrease of the expenses for manufacture are offered.