IMPROVING THE EFFICIENCY OF PLANNING THE PRODUCTION COSTS OF AN OIL COMPANY

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The article proposes changes to the methodology of factor analysis of workshop costs, ensuring an increase in the efficiency of planning production costs of an oil company. The efficiency of production cost planning is often reduced due to the problems of feedback from the planning and economic service of the enterprise and oil production workshops. There are incorrect interpretations of the causes for variances of the fact from the plan and the resulting planning errors. There are incorrect interpretations of the causes for variances of the fact from the plan and the resulting planning errors. The analysis of the causes for variances of actually incurred costs from the planned ones, as a rule, is based on the method of factor analysis. The results of the analysis are the basis for the development of plans for subsequent periods. The aim of the study is to develop proposals to improve the efficiency of planning the production costs of an oil company. In the course of the study, an analysis of methods for identifying the number and composition of factors that are used to account for variances of actual costs from their planned values was carried out. It is revealed that an insufficient number of factors and the vagueness of their formulations lead to a decrease in the effectiveness of planning. The system of the main causes for the inefficiency of company planning is presented, changes in the methodology of factor analysis are proposed (an increase in the number of factors to nine, classification and change in the formulations of factors), indicators for assessing changes in the efficiency of production cost planning are developed. It is shown that the proposed changes lead to a qualitative improvement in the results of factor analysis of production costs and provide an increase in the efficiency of planning production costs of the company. The methodology was tested in the analysis and planning of production costs of LUKOIL-Perm LLC.