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Production assumes the corresponding resource providing which size considerably influences the level of improvement of economy of the enterprise. Therefore, each organization has to have a clear idea of costs of production. Such factor is very important in the conditions of market relationship because the level of expenses influences competitiveness of the organization, its economy. The enterprise has to have an idea in what production of a product manages. For this purpose it needs to make cost assessment of this product on material and quantitative structure (objects of the labor and means), and also by quantity and structure of expenses of work required for its production. Product cost includes all expenses of the live and materialized work, is a key element in determination of the price of the sold products. Prime cost reflects the level of the equipment and technology, the organization of production, work and management in the enterprise. If product cost decreases, then it leads to profit markup, accumulation of the capital, and, therefore, promotes production expansion, growth of security of human resources, profitability level, improvement of management, organization of production. The greatest result with the smallest expenses, economy of resources depends on decisions of the enterprise for product cost. The analysis of product cost also directs to identification of opportunities of increase in efficiency of use of material, labor and monetary resources in the course of production, supply and sales of products. Studying of product cost allows to give more correct assessment to the level of indicators of profit and profitability reached at the enterprises. Obtaining the greatest effect with the smallest expenses, economy of labor, material and financial resources depend on how the enterprise resolves issues of decrease in product cost.


prime cost; technique of the analysis of expenses and product cost; reserves of reduction of product cost

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