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GOU SPO "Volgograd Medical and Environmental College"
COURSE WORK
by discipline: Economics of public catering
Production and circulation costs
Completed by: Pushkarskaya N.V.
Checked by: Zhukova L.S.
Volgograd 2010
Introduction
1. Essence, classification of production and circulation costs
2. Factors affecting the costs of production and circulation
3. Analysis of production and distribution costs
4. Methods for planning the costs of production and circulation
Conclusion
List of used literature
Introduction
In a market economy, when each enterprise seeks to reduce its costs by any possible way, the question of the main factors affecting the level of production costs becomes especially relevant. For a clearer understanding of the processes of interaction of costs, the reasons for their increase or decrease, the impact of costs on production in the short or long term, it is necessary, first of all, to understand the nature of costs, their essence and structure. This analysis can help determine the main ways and directions of reducing production costs.
Changing the economic mechanism, reducing its costly nature, improving the quality and efficiency in production means the need to identify irrational costs in order to eliminate them, to find ways to more efficiently use the costs of living and social labor for the implementation of this process.
The relevance of the study of the costs of the process of commodity circulation is determined by the fact that a further increase in the efficiency of social production can be achieved not only by an increase in production results (the volume of the aggregate social product and national income), but also by a decrease in the level of production and circulation costs.
This course work aims to address these issues.
1. Essence, classification of production and circulation costs
From an economic point of view, the costs of production and circulation represent the cost of the costs of the catering enterprise (excluding the cost of raw materials and goods). Catering enterprises perform the functions of producing their own products, selling products of their own production and purchased goods. Consequently, the costs of the catering company include, along with the costs of producing products, the costs of selling and consuming their own products and purchased goods. However, in practice, the division of the costs of production, sale and organization of consumption is not carried out, they are planned and accounted for together as a single cost of public catering "
The costs of production and circulation of the catering enterprise are accounted for, analyzed and planned in absolute terms - in monetary units, in relative terms - as a percentage of the turnover (the level of costs).
UI = I: VT * 100
The costs of production and circulation are classified according to various criteria: explicit and implicit costs; limit; alternative; depending on the functions performed by the enterprise; by type of cost; tangible and intangible; constants and variables; by product groups; direct and indirect; according to articles, etc.
There are two approaches to cost estimation: accounting and economic. The company's reports reflect explicit (accounting) costs. However, economists, besides the explicit ones, also take into account the implicit costs, as well as the costs of lost opportunities. The cost of missed opportunities is understood as the costs and loss of income that arise when choosing one of the options for activity, which means abandoning other possible options.
For example, an entrepreneur invested 14 billion rubles. for the reconstruction of a restaurant with Chinese cuisine and received a profit of 544 million rubles. But if these 14 billion rubles. were invested in the reconstruction of fast food enterprises, the profit would have amounted to 1,500 million rubles. From the point of view of the accountant, the profit is 544 million rubles, and from the point of view of the economist, the loss is obvious - 956 million rubles. (1500 - 544). Consequently, the cost of lost opportunities can be viewed as the amount of income that could be obtained if a more profitable alternative was used.
According to the degree of dependence on changes in the volume of trade, distribution costs are divided into constant and variable.
Under permanent we mean such costs, the amount of which does not directly depend on the volume and structure of commodity turnover, but their level changes in the opposite direction to commodity turnover: with an increase in commodity turnover, the level of fixed distribution costs, calculated as a percentage of commodity turnover, decreases and vice versa.
Fixed costs can be attributed to:
For wages at tariff rates and official salaries;
The costs of renting premises and maintaining premises and equipment;
Depreciation of fixed assets;
Overhaul and maintenance costs;
Part of deductions for social needs;
Part of other expenses.
Variables costs are costs that change (proportionally, degressively or progressively) due to fluctuations in the volume of trade. Variable costs include:
interest for using credit and loans;
costs of transportation of raw materials and goods;
expenses for storage, part-time work and packaging of goods;
expenses for fuel, gas and electricity for production needs;
loss of goods and products during transportation, storage and sale;
expenses for packaging;
part of deductions for social needs;
part of other expenses (collection for the collection of trade proceeds, expenses for maintaining a cash register, the cost of disposable tableware, etc.).
Circulation costs include shipping costs for purchased items; advertising; other costs associated with the sale of products of own production, etc.
The costs of organizing consumption include the costs of wages for waiters and cleaners, the costs of washing and repairing table linen, wear and tear of table linen, dishes, etc.
The costs of organizing production include:
Transportation costs of raw materials;
Wages of production workers;
Storage costs for raw materials and semi-finished products;
Fuel, gas, electricity costs;
Rental costs of industrial premises;
Equipment repair and depreciation;
Part of the costs of maintaining warehouses and other costs associated with the manufacture of products of our own production.
Data scientific research show that in the composition of costs the main place is occupied by production costs. They account for an average of 50-55% in total costs. The share of costs associated with the organization of consumption is on average 35-40%, and the costs associated with implementation - 10-15%. The ratio of the specific weight of individual groups of costs in total costs fluctuates depending on the type of catering establishment, its specifics, category. So, in restaurants the share of production costs is about 40%, and the cost of organizing consumption - about 50, in cafes and canteens of the 2nd category - 55 and 35%, respectively, and in canteens of the 3rd category - 65 and 25%.
2. Factors affecting the costs of production and circulation
The amount and level of costs of a catering company is influenced by various factors that can be divided into: internal and external. External factors include:
The economic situation in the country;
State tax policy;
Pricing system;
The presence or absence of competition;
Inflation;
Exchange rate;
The cost of services in other industries.
Internal factors can be divided into: economic and organizational. Economic include:
Volume, composition and structure of turnover;
The structure of consumable raw materials and goods;
Production program;
Labor efficiency and productivity;
Forms and systems of remuneration, bonus system;
Commodity turnover;
The procedure for calculating depreciation, etc.
With an increase in the volume of goods turnover at catering establishments and hotels, the amount of variable costs increases and the level of fixed costs decreases. In large restaurants and hotels with a large volume of turnover, the level of costs is lower than in small catering establishments and small hotels. The difference in the level of costs in catering enterprises that have the same capacity (by the number of places), but not the same volume of turnover, is mainly explained by higher labor productivity and higher turnover of places. At enterprises with a large volume of goods turnover specific gravity costs are reduced for such items of fixed costs as rent and maintenance of premises, inventory, depreciation of fixed assets, salaries of administrative and managerial and support personnel, current repairs.
The composition of the turnover has a great influence on costs. The costs of producing, selling and organizing the consumption of products of our own production exceed the costs of selling and organizing the consumption of purchased goods per unit of turnover.
In addition, the costs of the catering establishment are influenced by the cost intensity of processing and sale of certain groups of decoctions. Thus, the cost intensity of potatoes is 4 times higher than that of meat and poultry. Therefore, the structure of consumed raw materials affects the costs of production and circulation.
As calculations show, in the composition of costs, the share of labor costs can be over 30%. Therefore, an increase in the level of labor costs, the system of organizing labor remuneration at a catering enterprise can affect the costs of production and circulation.
Organizational factors include:
Enterprise size;
The operating mode of the enterprise;
Specialization;
Equipping with equipment, cost of equipment, service life;
Visitor service methods;
The system of supplying catering enterprises with semi-finished products;
Organization of work of employees, drawing up schedules for going to work, combining professions;
Storage conditions for raw materials and goods, etc.
Intensive development of the material and technical base of the catering enterprise, equipping with modern trade and technological equipment increases the amount of depreciation deductions and current costs for its maintenance and operation. In this regard, an increase in the efficiency of using the fixed assets of a catering enterprise is a factor in reducing the share of current costs for maintaining the material and technical base per unit of turnover and thereby reducing the level of costs. However, equipping a catering company and a hotel enterprise with new equipment contributes to an increase in labor productivity, which in turn leads to an increase in the volume of goods turnover and a decrease in the level of costs.
The size of the enterprise has a significant impact on costs. The economic advantages of large-scale production lie in the possibility of a more rational use of material and labor resources. At catering establishments with a large volume of production of their own production and turnover, fixed and circulating assets are used more rationally. Better conditions are created for increasing labor productivity, introducing more modern forms of service, transportation and storage of goods, as a result of which a reduction in costs per unit of production and 1 ruble is achieved. turnover. At catering establishments of different types and categories, the level of costs is different. So, in restaurants, costs are higher than in all other enterprises, which is due to a wide range of dishes and purchased goods, the production of custom-made dishes, and the requirements for the service process.
An important factor contributing to cost reduction is the use of various forms of customer service. Waiter service for visitors sitting at the tables can be supplemented with self-service elements of the "buffet" type. With self-service at catering establishments, labor costs are saved (by reducing the number of waiters), the throughput of the halls increases, which leads to an increase in turnover and a decrease in the level of costs. This is also facilitated by the development of food by subscription, taking pre-orders, organizing express tables, festive, off-site and banquet services, home delivery of dishes and culinary products.
Specialized enterprises have a lower level of costs due to higher labor productivity, a narrower range of dishes and culinary products, and a high turnover of places.
3. Analysis of production and distribution costs
The main task of analyzing the costs of catering enterprises is to identify ways, opportunities and reserves for reducing costs and developing measures to optimize costs. The cost analysis is aimed at identifying opportunities to improve the efficiency of catering enterprises. The struggle of enterprises for the highest profit is carried out in the process of using available resources by creating conditions for their efficient use. The study of costs allows you to give a more correct assessment of profit, to show the reserves of its increase and the profitability of the enterprise. Cost analysis begins with comparing actual data with planned (or actual data from last year). It is held monthly, quarterly, annually. The difference between the actual and planned costs (or over time) is absolute deviation (savings or overrun The deviation in the level of costs from the plan (or from the last year) is called change size (enhancements or decline):
RI = UI report - UI bases,
Where UI report is the actual level of costs of the reporting year,%;
UI bases - the planned level of costs (the level of the base year),%.
Change size shows how many percent to the turnover the actual level of expenses is higher or lower than the baseline (planned or actual for the last year). This is one of the most important quality indicators reflecting the efficiency of the catering enterprise. The ratio of the increase or decrease in the level of costs to the basic level, expressed as a percentage, is called pace of change (decline or enhancements) the level of costs of production and circulation:
TI = RI: UI base * 100.
Shows by what percentage the level of expenses of the catering company has decreased or increased in relation to the baseline (planned or actual for the last year), if the latter is taken as 100%.
The amount of relative savings (cost overruns) is calculated, so the actual turnover of the reporting period is multiplied by the size of the change in the level of costs and divided by 100.
OE (OP) = T report * RI: 100,
where OE is the amount of relative savings (overexpenditure) of distribution costs (rubles);
T ex - the actual turnover of the reporting period, (rubles);
4. Methods for planning the costs of production and circulation
The choice of the method of planning the costs of production and circulation depends on:
the period for which it is necessary to make a forecast;
the ability to obtain the necessary information and initial data for planning;
forecast accuracy requirements.
When planning the costs of production and circulation, enterprises can use various methods:
economic and statistical;
economic and mathematical;
technical and economic calculations;
calculation and analytical, etc.
The most accurate is the method of technical and economic calculations. Its essence lies in the fact that the planning of distribution costs is carried out direct settlement by item of expenditure. In this case, various standards of costs, norms, rates, tariffs are used.
The nomenclature of distribution costs is a set of costs in the context of individual items. The nomenclature of distribution cost items currently in force at wholesale, retail and public catering enterprises is determined by the Methodological Recommendations on accounting costs and includes the following items of distribution costs:
Article 1. ... The costs of rail, water, air, road and horse-drawn carts include the cost of transporting raw materials and goods by all modes of transport
In addition, this includes the cost of loading and unloading operations, forwarding costs, the cost of storing cargo in the warehouses of transport organizations.
Most often, goods for catering establishments are transported by road. In this case, a ring delivery, transport attracted on the basis of an hourly tariff, or our own transport can be used.
Costs for the centralized delivery of raw materials and goods are planned based on the turnover at purchase prices and tariffs, which is determined as a percentage of the cost of imported raw materials and goods. If the amount of delivery is specified in natural indicators(tons), the cost of raw materials and goods to be supplied is determined based on the average price per ton and the tariff.
When delivering raw materials and goods by involved transport (on the terms of an hourly rate), the cost of expenses is planned taking into account the number of machines used for transportation, the number of hours of operation of the machine per day, the number of days of work in the planned period and tariffs for 1 hour of work.
If the involved vehicles are paid on a contractual basis at tariffs for 1t / km, the calculation of costs is made depending on the class of cargo, tariffs and the volume of transport cargo turnover. The load is divided into four classes, depending on the degree of use of the carrying capacity. Transport freight turnover is defined as the product of the sum of the receipt of goods in tons, the weight of the container, the volume of repeated shipments. The amount of transportation costs is determined by multiplying the tariff for the carriage of 1 ton of a given class of cargo at a specified average distance by the total weight of the transported goods.
Procedure for calculating expenses:
1) the weight of the goods is determined by dividing the retail turnover plan in the assortment by the average price of 1 ton of goods;
2) calculate the tare weight = item 1%, set by the tare weight to the weight of the goods 100;
3) the physical volume of traffic is determined = item 1 + item 2;
4) in some cases, there are repeated traffic (analysis data for previous years), then the transport volume of traffic is calculated = item 3 + the value of repeated traffic;
5) taking into account the tariffs for the carriage of goods, the amount of costs for these carriages is determined = clause 4 * tariff;
6) the planning also takes into account the costs of loading and unloading operations, which are carried out by employees of the unscheduled composition.
Transport costs = item 5 + item 6
Article 2. ... Labor costs are planned based on the projected average salary and projected headcount
Another method of determining labor costs can be a method based on the staffing table. At the same time, the fund wages, calculated according to the staffing table, the variable part of the payroll is added, which is determined as a percentage of the constant part of the salary or to another value indicator (profit, turnover, etc.).
Other planning methods can be used.
Article 3. ... Rental and maintenance costs of buildings, structures, premises or inventory include rental and maintenance costs
Rental costs are projected based on the leased area and rental rates. The amount of rent is determined by multiplying the size of the rented area by the rental rate for 1 sq. m.
Maintenance costs are planned for the following elements: heating; lighting; water supply; cleaning of adjacent territories; checking and branding weighing instruments; security not included in the staff of the enterprise; signaling; garbage collection costs; reimbursement to the tenant, according to the contract, of part of the operating and utility costs (for example, for keeping the courtyards of residential buildings clean).
The costs of lighting, water supply, heating, sewerage, security are determined on the basis of concluded contracts, which indicate the amount of resources consumed and the payment for one consumed unit.
To convert conventional fuel into natural fuel, it is necessary to divide the conventional fuel consumption by the conversion factor.
Article 4 ... Depreciation of fixed assets is calculated based on the depreciation rates and the average annual book value of fixed assets (by groups of fixed assets).
The average annual cost of fixed assets is determined by the formula:
OFn, OFv - the cost of fixed assets, respectively, at the beginning of the planning year and introduced in the planning year;
M is the number of months of functioning of fixed assets introduced in the planned year (starting from the first day of the month following the date of commissioning);
OFl - the cost of fixed assets retired in the planned year;
M1 is the total number of months of functioning of fixed assets retired in the planned year.
The easiest way to depreciate is to make even deductions over the entire period of use of fixed assets. This is called the straight-line checkout method. Its essence is that fixed assets function with the same return during the entire period of use. However, it is known that in the first years they are operated more efficiently than in the subsequent ones. Therefore, there are other methods for calculating depreciation that take this feature into account. These methods include accelerated depreciation, which is a target method faster than the standard service life of fixed assets, the full transfer of their book value to the costs of production and circulation.
When introducing accelerated depreciation, catering enterprises can use different calculation methods. So, with a uniform (linear) method, the established rate of annual depreciation deductions increases, but not more than 2 times. This method is called the "declining balance" method. Accelerated depreciation methods also include the "sum of years" method.
Depreciation deductions are determined by multiplying the average annual cost by the annual depreciation rate (if it is a percentage, then you must also divide by 100).
Article 5. ... Deductions and expenses for the repair of fixed assets are planned taking into account the volume of repair work
If repairs are not planned in the forecast period, but it is necessary in the near future, then it is advisable to make planned deductions (accumulations) of funds. The rate of deductions can be set as a percentage of the value of fixed assets, turnover.
Article 6. Depreciation of sanitary clothes, table linen, low-value and quick-wear items, tableware and cutlery is planned taking into account the current procedure for writing off low-value and quick-wear items and equipment
When purchasing low-value and quickly wearing items, the service life of which does not go beyond the forecast period, this item includes their full cost. If the duration of the functioning of such items goes beyond the forecast period, 50% of their value is attributed to this item.
In addition, the enterprise may provide for a different procedure for writing off low-value and wearing out items and inventory, similar to depreciation.
The cost of purchasing inventory in the forecast period is fully charged to this expense item. This also includes the payment to the laundries for washing table linen, clothes, calculated based on the tariffs for washing and the amount of linen (in kg).
The amount of wear and tear on sanitary overalls is determined based on the number of employees, the norm of sanitary clothing per employee per year and its price. This article includes losses from combat, scrap of tableware and appliances written off within the limits of norms, repair of low-value and wearing out inventory, the cost of materials spent on repairing table linen and inventory.
Article 7. ... The costs of fuel, gas and electricity for production needs are planned based on the amount of equipment for cooking, its capacity and the current tariffs for gas, electricity
Equipment working hours = number of working days ґ number of working hours per day.
Power in kW / h = operating time of the equipment ґ the rate of electricity consumption per hour.
Article 8. ... The costs of storage, part-time work, sorting and packaging of goods include :
The cost of maintaining refrigeration equipment and its Maintenance;
Payment for the temporary storage of raw materials and goods in the warehouses of third-party organizations;
Ice storage costs;
Ice cost;
Disinfection and deratization costs;
Expenses for creating conditions for storing raw materials and goods (gas environment, artificial cooling, active ventilation, etc.);
The cost of materials used in the packaging, packaging of goods (bags, wrapping paper, twine, etc.).
Article 9. ... Trade advertising costs are planned based on the plan of promotional activities
When planning advertising costs, take into account the cost of various promotional activities, as well as the cost of manufacturing advertising stands, signs; advertising in media mass media; light and other advertising; window dressing costs; the cost of developing and manufacturing branded packaging; cost of movie and video clips, etc.
Article 10. ... Interest for using credit and loans is provided if the company plans to use short-term bank loans
When calculating borrowed funds, they proceed from the value of the credited turnover at cost and the total need for working capital Oh. The amount of borrowed funds is defined as the difference between the total need and the availability of own working capital. Expenses under this item are calculated by multiplying the need for borrowed funds by the bank interest rate for a loan. When planning expenses for this item, it should be borne in mind that short-term loans are beneficial to the company if the bank interest rate for the loan is lower than the level of economic profitability of the company.
This item also includes the cost of paying interest on long-term loans to replenish working capital; on promissory notes within the established payment terms; other legal entities and individuals; interest for using the tax credit.
Settlement procedure:
1) inventories at purchase value = stocks of goods at retail prices (100 - the level of gross income + the level of transport costs for the remainder of the goods) ё100;
2) the average amount of inventory at purchase value (arithmetic idle time);
3) the need for a loan, taking into account the partial payment for goods with own funds (equity participation of own funds) = average inventories at purchase value ґ (100 - equity participation of own funds) 100;
4) expenses for the item in the amount = the need for a loan ку the bank's rate for using a loan ё100;
Article 11. ... Losses of goods and products during transportation, storage and sale are planned at the average level prevailing over the previous period
This includes losses from combat during the transportation, storage and sale of certain goods; the amount of losses from shortages, theft of goods in case of failure to identify the perpetrators, if this was not the result of improper accounting and storage of material values.
Article 12. ... Expenses for packaging are recorded net of income from operations with packaging. Their value is determined based on the prevailing level of expenses for this item.
It reflects depreciation (wear) of own inventory containers, containers - equipment and depreciation of reusable collateral containers; the cost of repairing containers; costs of collection, storage, loading, unloading, transportation of empty containers; the cost of the written off container; the difference between the selling and receiving prices of bags, box and barrel containers.
Article 13 ... Social contributions include contributions to the social protection fund and the employment promotion fund and are planned at 35% and 1% of the projected payroll, respectively.
Article 14. ... Taxes, deductions and charges included in costs are planned separately for each tax and deduction in accordance with established standards. The land tax is planned at a rate in rubles per 1 ha of area. This article includes an environmental fee within the limit, state fees and fees
Article 15. ... The expense item "other costs" includes all costs not accounted for above that must be incurred by the enterprise in the forecast period
These costs are also planned based on tariffs and standards. Fixed costs are planned by amount, and variable costs by level (in% to turnover).
This article includes:
Occupational health and safety costs;
The cost of arranging and maintaining shower rooms;
The cost of medicines, first aid kits;
Payment to medical institutions for medical examination;
Cash management expenses, collection of proceeds;
Deductions for the maintenance of the administration;
Compulsory insurance payments (property insurance, risk insurance);
The cost of purchasing office supplies;
The cost of subscription to newspapers, magazines;
Payment for consultations, audit services, computing services;
Payment for communication services;
Travel expenses;
Hospitality expenses within the norms;
Expenses for examination, certification;
Transportation costs for workers;
Expenses for professional development of personnel;
Depreciation of intangible assets;
Leasing expenses;
Contributions to centralized investment funds and special industry funds;
The cost of disposable tableware, appliances, paper napkins;
Other expenses.
The total amount of expenses is determined by summing up expenses by item.
Conclusion
When trying to reduce costs, there is a likelihood of a decrease in trade turnover due to the deterioration of the operating conditions of the enterprise.
The economic indicators of catering establishments are also influenced by the cost control and management system, for which it is extremely important to draw up a classification of costs and regularly analyze the list of items within the cost limits provided for by the standard "Regulations on the composition of costs for the production and sale of products included in the cost of production."
The costs of production and circulation in catering establishments differ in a number of peculiarities, the main one of which is that in practice there is no division of the costs of production, sale and organization of consumption, they are planned as uniform costs of the catering establishment.
It should also be noted that there is a difference in the approach to assessing costs - accounting and economic. In accounting, only explicit costs are taken into account, while economists take into account implicit costs, as well as the cost of lost opportunities.
To summarize, we can say that by understanding the cost control lever, you can significantly maximize profits. Which is the ultimate goal of any enterprise.
List of used literature
1. Efimova O.P. "Economics of Public Catering". Minsk. LLC "New knowledge", 2004
2. Zaitsev N.L. "Economics of the organization" - M .: Exam, 2006
3. Mikhailushkin A.I. "Economics: Workshop" .- M .: Higher School, 2001
4. Novitsky P.I. "Organization of production at the enterprise" - M .: Finance and statistics, 2001
5. Chechevitsyna L.I. "Microeconomics" Enterprise Economics
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Production costs - the total costs of living labor and materialized labor for the production of a product.
Production costs represent production costs for the purchase of means of production and labor costs. Production costs show the cost of production. The real value of a commodity is determined by all labor costs for its production. Quantitatively, production costs differ from value by the amount of surplus value. The result of production is determined by the difference between the entrepreneur's revenue and production costs. The analysis of the process of capitalist reproduction is based on the differentiation of production costs as labor costs equal to (c + v + m) and as capital costs equal to (c + v).
Production costs form the actual value of the goods for the manufacturer, serve as the basis for determining the initial selling price - the offer price. In practice, production costs are calculated:
average costs (they are determined by dividing the total production costs by the number of units of goods produced;
incremental (marginal) costs, i.e. additional costs due to the production of an additional unit of the product in a cheaper way;
gross costs - the totality of all monetary costs for the production of a given product (service), gross costs include fixed and variable costs.
In our country, the category of production costs is used to determine production costs.
Circulation costs - the total costs of living and materialized labor associated with the process of circulation of goods, expressed in monetary form. Circulation costs, based on their participation in the formation of the value of the goods, are divided into two groups.
Net distribution costs - due to the act of purchase and sale, change of ownership in the process of selling goods. They are unproductive. Net distribution costs include the costs of maintaining sellers, sales agents, trading offices, advertising goods, bookkeeping, and office expenses. The workers employed in the sphere of actual circulation create neither value nor surplus value. Net distribution costs are recovered from the total surplus value created in production.
Additional costs of circulation are associated with the process of continuing production in the sphere of circulation, are of a productive nature and, therefore, increase the value of goods and create surplus value. They consist of the costs of procurement, transportation, processing, storage and packaging.
The costs of consumer (buyer) communication may include the payment of customs duties, postage and taxes; expenses for opening letters of credit; provision of bank guarantees and other banking operations; costs of attracting commodity experts; hospitality and other expenses. These processes lead to an increase in distribution costs. When going to market economy in our country, these costs will increase, as new forms of customer service will arise, the scope of intermediary services, marketing, advertising, etc. will expand.
Factors affecting the amount and structure of costs include:
time factor: for this purpose, conditionally distinguish between "short" and "long" periods of time and consider how costs vary within them;
a state of equilibrium, which is determined by the conditions for obtaining maximum profit (while minimizing costs);
an increasing effect of growth in the scale of production, which is characterized by an increase in output in a proportion that exceeds the proportion of an increase in resource costs;
constant effect of growth in the scale of production, which is characterized by the fact that the volume of output increases in the same proportion as the cost of resources;
diminishing effect of growth in the scale of production, which is characterized by the fact that the volume of output increases to a lesser extent than the cost of resources.
What will be the effect of the growth of production scale depends on the possibilities for specialization of labor and savings on the cost of certain resources when expanding production in the firm.
In conditions of free competition, the price of products manufactured by enterprises and firms is automatically leveled. It is influenced by the laws of market pricing. At the same time, every entrepreneur strives to obtain the maximum possible profit. And here, in addition to the factors of increasing the volume of production, promoting it to unfilled markets, etc., the problem of reducing the costs of producing and selling these products, and reducing production costs is inexorably put forward.
Forecasting the costs of production and circulation begins with a preliminary calculation of their reduction due to the influence of technical and economic factors. This calculation should take into account the capabilities of the enterprise in the field of introducing new technology, improving technology, organizing production, labor and management.
Food enterprises plan production costs by summing the costs obtained as a result of calculating all sections of the business plan, as well as calculating the costs of depreciation and other expenses. Costs per ruble of marketable products are calculated and their reduction is planned. It is recommended to develop a consolidated calculation of cost reduction per 1 ruble of marketable products by reducing technical and economic factors in the following order:
determine the cost of 1 ruble of marketable products in the base year;
determine the costs of marketable products of the planned year by multiplying the volume of these marketable products by the costs of the base year; the calculation is carried out while maintaining the conditions of production and sale of products in the base year;
to establish the influence of each technical and economic factor on the level of costs in prices and conditions comparable to the base year;
determine the costs of commercial products for the planned year, for which purpose, from the previously calculated cost of the planned year, deduct the amount of savings due to technical and economic factors;
to determine the final level of costs per 1 ruble of marketable products in terms of production of the planned year.
The influence of changes in prices and other conditions on the costs of production and circulation of the planned year is determined by special calculations.
The main technical and economic factors include:
changes in the structure and volume of manufactured products;
raising the technical level of production;
raising the level of organization of production and labor;
saving of basic raw materials due to the introduction of progressive technological process diagrams;
changing standards, etc.
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