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Abstract

Content

Introduction

Each enterprise of any society seeks to obtain the greatest possible income from its activities. Any enterprise tries not only to sell its goods at a bargain high price, but also to reduce the cost of production and sale of products, reduce the cost of production. Cost reduction leads to an increase in profit per unit of output. To make optimal managerial and financial decisions, you need to know your costs and first of all to understand information about production costs.

1. Relevance of the topic

Cost estimates for production and cost are the most important economic categories. Their level largely determines the amount of profit and profitability of the enterprise, the effectiveness of its economic activity. Cost reduction and optimization are some of the main directions for improving the economic activity of each enterprise.

2. The purpose and objectives of the study

The purpose of the study is to develop recommendations for reducing production costs at an industrial enterprise.

In accordance with the goal, the following tasks are formed:

  • expand the idea of the cost of production as an economic category, considering it in terms of static and dynamic approaches;
  • present in the political and economic vein the category of cost as working in the economy, through the allocation and analysis of its production functions.

    Object of study: the process of forming the cost of production.

    Subject of research: theoretical foundations and methodological and applied approaches to reducing production costs.

    3. Theoretical aspects of the formation of the cost of production at an industrial enterprise

    In a market economy, an important role is played by the ability to manage production costs (Fig. 1).

    Figure 1 – The process of researching the cost of production of an industrial enterprise

    (GIF animation: 7 frames, 7 repetitions, 72 kilobytes)

    When accounting, planning and researching the cost of production, one should understand the definitions of costs, costs, costs. Production costs are. considered one of the main categories of economic and financial activities of the enterprise (table 1).


    Тable 1 – The cost of production used in its terminology
    Term Author
    The costs of living labor come in two forms. Firstly, the cost of consumed raw materials, fuel materials, etc., represents revolving production assets. Secondly, depreciation charges reflecting depreciation of fixed assets in value terms. Жулина, Е. Г. Экономика труда // Эксмо. Москва. – 2010, С. 130.
    Means of production are divided into fixed and production assets, and in a market economy, into fixed and working capital, which are determined by the exceptional features of their application in the production cycle. Степанов, И. Г. Организация производства: Учебное пособие. – Новокузнецк: НФИ КемГУ, 2003, 60 с.
    The main production assets are objects of prolonged exposure, which show the natural form in the process of functioning and transfer elements of their own price to the finished product. Кейлер, В. А., Экономика предприятия // Инфра – М. –2000, С. 210–211.
    Revolving production assets - objects of labor that are used in the production cycle and enter into the structure of the finished product, and also completely transfer their value to the product. Фролова, Т. А. Экономика предприятия – Тагонрог: Изд-во ТТИ ФЮУ, 2012. – 352 с.
    The concept of costs is defined as the cost of economic resources. They are divided into explicit and implicit costs – the costs associated with the fact that the company uses fixed capital for manufacturing products. Головачев, А. С. Экономическая теория – Москва, 2006. – 24 с.

    4. Technical and economic factors and reserves to reduce the cost of the enterprise

    Savings that determine the actual cost reduction are calculated under the following composition of factors:

    1. An increase in the technical level of production, which represents the introduction of a new, up-to-date technology, automation and automation of the production; improvement of the use and use of new types of raw materials and materials; change of design and technical characteristics of products.
    2. Improvement of the organization of work and labor. Reducing the cost of production may occur as a result of a change in the result of a loss of work, a form and a loss of labor due to a loss of income; the improvement of the process of managing the product and reducing the cost of the sky; increase in the effectiveness of the use of major funds; improving the quality and efficiency of material and technical supply.
    3. Changes in volume and product structures, which may result in a slight decrease in a slight increase in size, a slight increase in a little With an increase in the volume of production, their quantity per unit of output is reduced, which leads to a decrease in its cost-effectiveness.

    5. Guidelines to reduce the cost of production at an industrial enterprise

    In the third section, Improving the process of calculating the cost of production at an industrial enterprise, it is planned to develop recommendations for improving the calculation of cost of production based on a specific economic and mathematical model and justify the effect of the complex of proposed measures.

    Сonclusions

    Thus, we can conclude that an important prerequisite for increasing the efficiency of industrial enterprises is to reduce the cost of production. The lower the cost, the higher the performance indicator. The efficiency of industrial enterprises is affected by the level of development of the external influence of market and industrial-economic infrastructure.

    At the time of writing, the thesis is not yet completed. Final completion is planned for June 2020.

    List of sources

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