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Economic and production functioning of each enterprise connects with consumption of materials, raw materials, energy, fuel, with payment of the salary, assignment of payments on pension and social insurance of workers, depreciation charge, and also other integral expenses. In the course of the address such expenses are constantly refunded from revenue of the enterprise from product sales (works, services) that guarantees continuousness of production development. Product cost is the important generalizing indicator of activity of the enterprise reflecting efficiency of use of resources; results of introduction of the latest progressive technology and equipment; improvement of production, management and labor organization. When prime cost of the same or similar product of competitors is less, it means that production and sale at the enterprise are not solved optimum therefore it is necessary to decide what necessary changes for reduction of product cost are. In the conditions of transition to market economy the role and value of decrease in product cost at the enterprise sharply increase. From economic and social positions value of decrease in product cost for the enterprise consists in the following: in increase in profit, being at the command the enterprises, and, therefore, in emergence of an opportunity not only in simple, but also expanded production; in emergence of an opportunity for material stimulation of workers and the solution of many social problems of staff of the enterprise; in improvement of a financial condition of the enterprise and decrease in degree of risk of bankruptcy; in a possibility of decrease in sale price of the production what allows to increase considerably competitiveness of production and to increase sales volume.


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

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