Any activity of enterprises, organizations, institutions imply minimal investment with maximum returns.In an effort to first, managers as effectively as possible organize processes and technologies.And for the second task covers all external influences on the enterprise.
Production costs - types, structure, economists from different times are treated differently.Thus, Karl Marx divided them into production and distribution costs.The former includes the costs associated with the purchase of raw materials, payment of workers' wages, depreciation of tools.The second - all costs associated with product sales.
Modern economists put the two species mentioned in the concept of costs.But, unlike previous exercises, divide them into depending on the volume of products and independent.The latter include fixed costs, which are associated with the types of rents, interest loans, the cost of equipment and its maintenance, protection of content ... That is, in all the moments of the costs that arise regardless of whether the company operates, the output or not.If the costs depend on the volume of production, they are referred to as variables.This usually includes the cost of materials, raw materials, energy, wages and so on.
Considering the cost of their views outlined above, it is required to note that the aggregate variable and fixed costs, gross yield.For accurate measurements to the analysis of production, economists introduced the concept of averages.That is, the average fixed cost, average variable cost.To determine them, there are pretty primitive formula.To determine the value of the average fixed costs, it is necessary to find the quotient between the permanent and the number of products.Similarly, average values are variable and gross.
These costs, types and their method of calculation did not last in the economic analysis.Also important is the knowledge of the highest level of profit.For this purpose it is necessary to calculate the amount of output.At this stage, there is the concept of the economic analysis of marginal costs.They represent additional costs caused by the release of an additional to already manufactured products.Calculate the cost of this kind must be subtracting from the current estimated total costs.At the same kinds of fixed costs remain the same.
in Russian hands calculation differs from the calculation of costs in the West.This is caused by the use of Russian in the category of cost, which is the sum of the costs of implementation and production.In the West, all indirect costs, they are referred to the types of fixed and variable, sometimes using the concept of partial variables.This separation makes it possible to get a meter - VAT.It is defined by subtracting the variable costs of the company revenue.In other words, the value added - is the sum of fixed costs and profit.Which suggests that it is an indicator of production efficiency.
