Факторный анализ элементов себестоимости строительной продукции

The article deals with the topic of factor analysis of the cost of production and its elements. One ofthe main conditions for obtaining reliable information about the cost of production is a clear definitionof the composition of production costs. The relevance of this topic is due to the fact that at the momententerprises are forced to pay more attention to the cost of production in the system of indicators thatcharacterize the efficiency of production and sales.The methodological basis of the research was the fundamental research of foreign and Kazakh researchersin this field, as well as regulations and statistics of the Republic of Kazakhstan, reporting indicatorsand other documents of the company under study.The main result of this study is to identify the efficiency of production by applying factor analysis.The method of chain substitutions established the cost items, the impact of which was the greatest on theeffective indicator – the cost of construction products of the company under study.As a result of the research, recommendations for reducing the cost of production were proposed forthe analyzed company. In general, the analyzed company should try to reduce its costs as much as possible.In the course of the factor analysis, ways to reduce the cost of production were proposed.In conclusion, the authors conclude that the demand for specialists in construction today far exceedsthe supply on the labor exchange, and as a result, construction companies are forced to settle for lowskilledworkers. The lack of professional staff in the industry leads to a number of problems. This includesthe absence of estimated documentation for construction projects, low average monthly wages, delays in the delivery of objects, a decrease in the quality of work performed: the presence of a large numberof marriages, forced overspending of materials, etc.