In Russia movement for profitable work, for decrease in the cost price of production was widely developed.

The Cost price of paint and varnish coverings develops from:

Costs of paint and varnish materials and auxiliary materials;

Expenses on wages, the basic and auxiliary workers, on fuel and energy, repair, transport etc.

Comparison of the planned cost price and actual expenses gives the chance to define the sites supposing the over-expenditure, to find internal reserves (economy of materials, various kinds of energy, a labour).