STRUCTURE OF COST OF PRODUCTION OF AN ENTERPRISE

Аннотация

This paper investigates ways to achieve the goal of sustainable and effective development of the national economy as a result of diversification of the enterprise production cost structure, modernization, and optimization of the production process. Key words: diversification, consumer market, production capacity, fixed and variable costs, revolving cost funds. Sustainable and effective development of the national economy on the basis of modernization and diversification of production, the process of production enterprises on the basis of economy of production costs has an important economic and social significance. In this case, the main factor in conducting economic development on the basis of thrift is the regulation of production costs of the enterprise. When considering the structure of production costs, the method of researching their division into explicit and uncertain costs or the method of researching the costs associated with the organization of the production process can also be used. To organize the production process of an enterprise, it is necessary, first of all, to organize the production process based on the study of market consumer demand. If the demand for the goods produced by the enterprise in the consumer market is increasing, then additional costs are required to increase the volume of production. The enterprise, providing the needs of the enterprise in the costs associated with the additional increase in production, the necessary costs, can not always quickly adjust it. The organization of the production process of the enterprise, in what volume and in what directions the products are delivered to the consumer market, the quality and cost of a unit of production depend on the improvement of production capacities of the enterprise-producer, the composition and capacity of the fleet of machinery that ensures its production. If the main part of the production costs of the enterprise consists of means of production, machinery and technology, represented in the form of fixed production funds, then the second part of these costs is formed by current assets. 99 ACADEMIC RESEARCH IN MODERN SCIENCE International scientific-online conference True, when changing the direction of its production process, it is possible to change variable costs, i.e. variable costs when organizing the production of the product range at the level of the same firm. This requires a revision of hourly wages of employees engaged in the production of raw materials, fuel and lubricants, electricity, which are types of variable costs associated with changing the direction of production of specific products in the production process. Costs associated with the organization of production of an enterprise may be defined as fixed or variable, based on the specific production situation. Variable costs are also costs associated with the engagement of temporary additional labor associated with construction work to expand the production process in enterprises on a variable cost basis. Hence, the costs associated with the organization of temporary variable costs in an enterprise constitute variable costs. It will be appropriate to study the utilization of production costs in two ways. These costs can be considered as fixed costs and variable costs as time of use in the production process with short-term use, variable costs and long-term use as variable fixed costs with short-term use, and short-term and long-term use. Both of these variable costs, fixed costs, and all costs of producing goods, including all costs associated with getting them to consumer markets, constitute social costs. Social costs consist of two parts: the sum of production costs and circulation costs. While production costs constitute all types of costs associated with the production of one type of product produced for the consumer market in a certain direction, circulation costs represent the profit of the enterprise, which remains after the reimbursement by the firm of the costs of turnover of mastered products in the value of the new goods produced, and circulation costs, which will represent the supply of consumer goods to consumer markets in a certain percentage is determined by the share. In the sphere of circulation of goods produced by manufacturing firms, the enterprises serving the consumer market ensure the realization of deliveries to consumers, the recovery of fixed and variable costs and profits by the manufacturing firm on the basis of the goods produced, as well as the absorption of circulation costs associated with the delivery of goods to the consumer market and the profits passed on to them by the manufacturing firm. In them, the costs associated with production are reimbursed by manufacturing enterprises on the basis of reimbursement of costs associated with the sale of 100 ACADEMIC RESEARCH IN MODERN SCIENCE International scientific-online conference goods, in the form of additional costs in the areas of circulation, to prevent certain defec