Material consumption is an indicator that reflects the consumption of materials per natural unit or one ruble of the cost of manufactured products. Materials consumption is measured in monetary terms, physical units or percentage, which make up the cost of materials in the total cost of production.
Instructions
Step 1
In order to find material consumption, divide the cost of the material cost by the cost of the product produced. This indicator allows you to determine the costs of raw materials and other material resources per unit of finished products. A decrease in material consumption indicates an increase in production efficiency, since a larger volume of finished goods can be obtained from the same volume of material resources, which means that the cost price can be reduced and additional profit created.
Step 2
Please note that there is an absolute, structural and specific material consumption. The absolute material consumption shows the consumption rate per product, the net weight of the product and the degree of use of materials:
Kisp = ΣMclean / ΣNр, where
Mchist - the net weight of each item;
Nр - the rate of consumption of materials for each product.
The total consumption rate of materials for each product is determined as a set of consumption rates for each type of materials. For example, when making bread, the total consumption rate will look as follows: ΣNр = Nрм + Nрр + Nрв + Nрс, where
Npm - consumption rate of flour, yeast, water, salt.
Step 3
Structural material consumption shows the proportion of individual groups of materials in the total material consumption of products. To calculate it, use the formula:
i = R / Σμi, where
R is the number of types of materials;
μi is the share of each material in the total material consumption.
Step 4
Specific material consumption is the structural material consumption reduced to the natural unit of measurement of a certain type of product (meters, square meters, cubic meters, liters, etc.). Remember that the system of indicators of material consumption is closely related to the system of the rate of consumption of materials, since the main source of analysis of material consumption, together with actual data on the use of material resources in the period under review, are the rates of consumption of materials. Calculation and analysis of material consumption allows us to conclude about the rationality of the use of raw materials and their savings.
