Management of costs of production of bakery products using factor analysis and direct-costing system

The main goal of each organization is to receive as much income as possible. Production products and the cost of production formed by it. This means that the manufacturer can not offer any price, and the manufacturer does not have so many tools to use this factor. In the case of the cost of production and costs forming it, a completely different situation and the manufacturer of the product has many levers to control this factor, it can reduce costs by rational use of resources used in production, etc. In the production of any product, many varieties of costs are used, which ultimately form the cost. The cost includes such costs as material costs, fuel, mandatory insurance premiums, depreciation. The objects of cost accounting are the places of their occurrence: workshops, redistributions, sections, stages, teams, units, orders, finished products, products, etc. The object of calculation is the type of product whose consumer value must be found. We in the article considered fixed and variable costs, in order to manage production costs. The proposed direct costing system for the production of bakery products, as a result of the calculations made, is effective since a reserve has been identified for reducing costs.