Simulation of the calculation of deviations in the system "standard-cost" on the basis of factor analysis

Abstract

The subject of the research is methodical approaches used in the framework of management accounting to determine the deviations of actual indicators from the planned ones during the implementation of plan-actual analysis in the "standard-cost(ing)" system. The purpose of the work is to substantiate the expediency of using the universal tool of classical factor analysis in the process of plan-fact analysis - the method of relative differences, which simplifies mastering the methodology of calculating deviations. The methodology of the conducted research is based on the use of general scientific and specialized methodological techniques. A bibliographic review on the topic of the study made it possible to formulate the hypothesis that currently "ready-made solutions" are used to calculate deviations, without interpreting the sources of the methodology. As a result, a universal approach is proposed, which is based on the methods of analysis and synthesis, which were used to decompose the differences between the obtained actual indicators and the planned ones into components that logically reflect economic regularities and dependencies within the framework of the built economic models, therefore, the modeling method was used. Research results, their use and conclusions.This study raises the issue of the methodology of plan-fact analysis within the "standard-cost(ing)" cost management system. "Standard cost(ing) is considered an effective way of managing production costs and controlling expenses, but it requires a thorough understanding of the reasons for deviations in profit-forming factors - sales and expenses. This understanding is provided through variance analysis, which is based on establishing discrepancies between planned and actual indicators. A literature review was conducted and the peculiarities of the calculation of deviations for various components of production costs were determined. A universal approach to the analysis of deviations based on the method of absolute differences is proposed. An additive-multiplicative model of profit determination is proposed, which can be analyzed using the method of absolute differences. This approach allows you to master the principle of calculating the influence of factors regardless of specific indicators in the model, which simplifies the analysis and ensures clarity for all participants. The proposed methodological aspects of the analysis of deviations can find application in modern technologies of business analytics and contribute to the improvement of the processes of cost control and cost control. These results open perspectives for further research and improvement of the "standard-cost(ing)" system in the context of modern requirements of economic analytics.