The competitiveness of enterprises and analysis of production costs

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competitiveness as a concept emerged in the process of enterprise competition in the commodity markets and the markets of industrial, intellectual and information resources.It should be borne in mind that the analysis should be seen as a parameter that takes into account the factor analysis of production costs.At the same time the main producers to participate in the market competition is to meet the needs of the customer and maximize profits, as well as funds for expanded reproduction, stimulation of labor and social welfare workers.In addition, it is determined by the competitive advantages of organizations and companies in relation to competitors in the domestic and foreign markets.

This understanding binds competitiveness, competition, profitability and cost analysis of production with the relevant benefits of the enterprise in a single system of performance indicators and the objective is the need to intensify its activities in the field of innovation and investment, and enhance the efficiency of use of industrial, financial and information resources.In this context, every business entity in order to expanded reproduction seeks to maximize profits, to increase the accumulation fund, to raise the level of qualification of its employees, to attract foreign investment and capital markets demonstrates its competitive advantages.As the analysis of the cost of production, are the main factors of competitiveness of the system, which includes:

1) indicators for sustainable consumption of material resources;

2) performance indicators of intangible resources;

3) the competitive environment and the level of competition in the country;

4) competitive strategy;

5) the amount and dynamics of demand;

6) elasticity of demand;

7) competitive advantages the industries that provide the company with the necessary resources;

8) random events;

9) economic, organizational and administrative methods of correction of economic activity.

competitiveness of goods expressed in terms of its competitive advantages in the domestic and foreign markets.

As an integrated process for the production of cost-benefit analysis shows that the factors of competitiveness of the goods are:

• the cost of consumption, determines the amount of the sales price and the cost of the consumer;

• level of quality compared to the product of competing companies;

• the ratio of the purchase price of the goods and its quality;

• comparing products of competing companies in terms of technical characteristics and the ratio of the level of selling prices of these products;

• summary comparison of parametric indices of competitiveness of the goods.All of these factors into account and the method of analysis of the cost of production of a product.

However, the methodology of formation of competitiveness of businesses and products is reflected not only in interactions with competition and competitive advantages of the company (in particular - the costs), but also in relation to the competitiveness of the country.All the factors of the enterprise and the country generated by its economic system as well as the specifics of the process of socio-economic development and relationships, which are shown in the following major triads:

1) "man - society - nature";

2) "The competitiveness of the economy - competitiveness policy - competitiveness of rights";

3) "the competitiveness of macroeconomics - the competitiveness of micro - competitiveness of the foreign economic activity of the country";

4), "the country's competitiveness - the competitiveness of the industry - the competitiveness of the goods."

As a principle, the analysis of the cost of production provided that among the factors of competitiveness of the economy, companies and their products (services, works), costs of production, there is a certain interaction.As a rule, the internal factors of the economy, are external factors for the competitiveness of enterprises.At the same time, internal factors are the external competitiveness of the company in relation to factors of competitiveness of the works, services and goods of the same enterprise.There is a feedback, in which the competitiveness of the goods determines the competitiveness of enterprises, the competitiveness of enterprises determines the competitiveness of certain industries and the competitiveness of all sectors of the economy determines the competitiveness of the country.