With the analytical purpose it is possible to calculate the sum of the imposed costs of a unit of value of gross output. In this case the economy or reexpense compared with the plan of a factor cost will not affect the level of an analyzed indicator.
The sums of expenses distribute in proportion to direct compensation, the added depreciation and costs of repair of agricultural machinery, carried on the main expenses of branch and an otdelna types of production.
It is known that increase of compensation, is not provided with the corresponding increase in its efficiency, leads to reduction of net income. Therefore the index of efficiency of work (Ipr) and an index of compensation (Iopl) should control coefficient of a ratio ():
During the analysis of use of a wages fund distinguish an absolute and relative overexpenditure (economy). An absolute overexpenditure – comparison of the actual wages fund with planned as the absolute sum of its excess. The relative overexpenditure – the actual wages fund is compared to the planned fund before edited taking into account implementation of the plan of a gross revenue.
Efficiency of different systems of encouragement can be analysed, comparing the received additional result ( to the sum of awards or other encouragement (, paid for its achievements. In addition gained income of the enterprise ( thus makes: