Costs: species, components, differences

Any activity of the enterprise, organization,institution implies minimal investment with maximum return. Aspiring to the first, the leaders organize the technological processes and technologies as efficiently as possible. And for the implementation of the second task, all external influences on enterprises are considered.

Production costs - types, structureeconomists of different times were treated differently. Thus, Karl Marx divided them into production and distribution costs. He attributed to the first costs associated with the purchase of raw materials and materials, payment of wages to workers, depreciation of labor. The second - all the costs associated with the sale of products.

Modern economists invest both markedkind in the concept of costs. But, unlike the previous exercises, they are divided into those depending on the volume of output and not depending. The latter include fixed costs, the types of which are associated with rent, loan interest, equipment costs and maintenance, maintenance of the security ... That is, for all points of expenditure that arise regardless of whether the enterprise operates, producing products or not. If the costs depend on the volume of output, then they are referred to as variables. This usually includes the costs of materials, raw materials, energy, wages and so on.

Considering the costs, their types, set forth above, it is necessary to note that in

aggregates, variables and constants yield grosscosts. For an accurate measurement to analyze production, economists introduce the concept of averages. That is, average fixed costs, average variable costs. To determine them, there are quite primitive formulas. In order to determine the value of the average fixed costs, it is necessary to find the quotient between the constant and the quantity of output. Similarly, the average values ​​of variables and gross values ​​are found.

The listed costs, their types and methodcalculations are not the last in economic analysis. It is important to know the maximum level of profit. For this, it becomes necessary to calculate the size of output. At this stage of economic analysis, there is the notion of marginal costs. They represent additional costs, due to the release of additional products already produced. Calculate this type of costs

it is necessary to subtract existing gross costs from the prospective. At the same time, the types of fixed costs remain unchanged.

In Russia, practical calculation of costs is differentfrom calculation in the countries of the West. This is due to the use of the category of prime cost in the Russian Federation, which is the sum of costs for the sale and production of products. In the West, all indirect costs, their types are referred to as constant and variable, sometimes using the notion of partial variables. This division makes it possible to obtain a meter-value added. It is determined by subtracting enterprise variable costs from revenue. In other words, value added is the sum of fixed costs and profits. That allows to say that this is an indicator of production efficiency.