One of the ways of penetration into the essence of prices is to study their functions characterizing the role that prices play in the economy. It must be borne in mind that the function of prices and ways of their implementations vary depending on the nature of the economic environment in which there are used pictures. First of all, the distinction of the action of the price mechanism in the economy centrally-and state of the market type. Consider the main function of prices.The accounting function and cost changes of public work.This function is determined by the nature of price as the monetary expression of value. Price is the one economic tool that allows you to organize cost accounting for various business processes, measure their results. Implementing accounting and measurement function, the price of apartments for rent and the ability to map a variety of consumer properties of goods and services based on labor costs. The price indicates the cost to society of supplying specific product. It provides an opportunity to identify, spent much labor, raw materials, materials, completing products for production and sale of goods. The price determines both the magnitude of the costs of production and circulation, and the amount of profit. In the market price can deviate considerably from the costs. Manufacturers are interested in maximum profit from the sale of goods and the buyer has a minimum purchase price. To resist the competitors, the product manufacturer needs to constantly monitor costs, compare them with the rivals ' costs. To win the competition he will be able through cost reduction, improvement of product quality. Therefore, accounting and measurement function of prices is crucial for the development marketing system, establishment of commercial and price policy of the enterprise.
Function balance of supply and demand. It is through prices between production and consumption, supply and demand. For the price it is possible to judge the presence or absence of necessary proportions in production and circulation. With the emergence of imbalances in the household balance can be achieved either by change in output OR change in price or a simultaneous change of both. Price objectively affects the manufacturer, forcing it to improve the quality and expand the range of products.
Balancing function varying degrees, meet all kinds of market prices. In a free market, natural competition, by implementing this function, price as it does the role of natural regulator of social production. As a result of constant fluctuations of prices within the product life cycle (introduction, growth, maturity, saturation, decline) occurs at the streets of Novosibirskand a surge of capital from one sphere to another. Steel production, not in demand, and resources are directed at increasing the production of market goods or services. Use the balancing function of prices actually only with the enactment of the full potential of modern marketing, including a comprehensive analysis of the market, forecast market conditions, formation of commercial and pricing policies.The demand expresses the need for goods from the buyer's total based on its capabilities. In practice, this is manifested in the fact that established an inverse relationship between the market price and quantity of purchased goods. Ceteris paribus, the quantity of the purchased goods or services depends on the level of prices. The higher the price and characteristic trend of the growth, the fewer goods (services) will be purchased by consumers. Reduced sales volume of the goods. If you reduce the price of everything is going in the opposite direction. With a deficit when you do not have any goods and services, prices will inevitably rise. the
When the market enters a large number of products and services of this type, their successful implementation is typically only possible with lower prices.Is characterized by and the gradual decrease of demand in the saturation of the consumer market. Changing demand for goods always causes the transformation of adequate market supply of these goods. Under the proposal usually understand existing hotels in Novosibirsk, the potential accelerated growth of the production of commodities that are in high demand in the market. The proposal shows a direct relationship between price and quantity of goods produced and offered for sale.With rising prices increases the amount of produced goods, and Vice versa.The balancing function of prices is the main controlling factor for the supply of goods. For each product price indicates a need to either reduce its production (if demand has decreased) or increase production (if demand exists). The price level of products offered determines the level of profit. They are higher than, the faster growing supply on the market of goods. At unsatisfactory prices or the declining trend has to redirect resources, change technology, change the volume of production and sales of goods. The natural interaction of supply and demand, ensuring equilibrium on the basis of prices actually only on the free market.The incentive function of prices.
the Incentive function of prices is characterized by its impact on the production and consumption of different products. Price stimulates the manufacturer through the level a prisoner in her profits. As a result, prices promote or prevent the growth of production and consumption of goods.Through prices can actually stimulate scientific and technological progress, provide cost savings, improve product quality, to change the structure of production and consumption. Stimulation is provided by varying the level of profit in the price, mark-UPS, markdowns.The function of distribution and redistribution.This function pictures associated with deviation from value under the market forces. Pictures are the tool of distribution and redistribution of national income between regions, industries, it sectors, different forms of ownership, funds of accumulation and consumption of different social groups. This function of prices is reflected through excise taxes on specific product groups, value added tax and other forms of withdrawal of a fiscal nature, the revenue housing office. Using pictures created value is redistributed between the producer and the consumer, between different sectors of society. Particularly clearly this function is manifested in the prices regulated by the state. The use of pricing as a means to redistribute national income, preferably when there is a need to dramatically change the proportions in the national economy.The function of price as a means of a more rational distribution of production. Through the mechanism of prices is a spillover of capital into those sectors of the economy, the development of those industries where there is a high rate of return that is under the influence of competition and traffic demand. Legally the company is granted the right to determine in what sphere of activity, in which sector or area of the economy to invest capital. From the above material we can conclude: the price is the main category of market should be considered in close connection with the market - its laws, conditions, and characteristics.
One of the most important tasks of managerial accounting is the costing of products.The cost of production is expressed in monetary terms the cost of its production and sales. The cost of production (works, services) of the enterprise is the sum of the costs associated with the use in the process of production (works, services) natural resources, raw materials, materials, fuel, energy, main funds, labor resources as well as other costs of its production and sales.The cost of production is a quality value, which reflects the concentrated results of operations apartments for rent, its achievements and available reserves. The lower the cost of production, the more work is saved, better use of fixed assets, materials, fuel, the cheaper the production costs as the company, and society as a whole.Costs attributable to the cost of production, defined by Position about structure of expenses on manufacture and production realization (works, services) and on the procedure of forming financial results accounted in profit taxation, as well as industry instructions on planning, accounting and calculation cost prices of production (works, services) to the extent not inconsistent with the above documents. In the cost of production, in particular, are included:
1. The cost of labor, tools and objects of labor in the production of products in the company. To them, in particular, include:- expenses for the preparation and mastering the production;- costs directly associated with the production of goods (works, services), due to technology and organization of production, including the costs of monitoring production processes and quality of manufactured products; costs associated with invention and rationalization;- maintenance costs of the production process, ensuring normal working conditions and safety;- costs associated with recruitment, training and retraining of personnel;- deductions for state social and obligatory medical insurance;- the cost of manufacturing, etc.
2. The costs associated with the sale of products:- packaging, storage, loading and transporting (except when they reimbursed the buyer over the price of products);- the payment service provider of freight forwarding and intermediary organizations, any applicable fees and remuneration paid to sales and foreign trade organizations; advertising costs, including participation in exhibitions, fairs, etc. 3. Costs not directly associated with the production and sales of products in the enterprise, but their compensation by including in the cost of production of individual enterprises is necessary to ensure simple reproduction (contributions to cover the costs of geological exploration and geological prospecting of mineral resources on reclamation lands; payment for wood sold on the vine, as well as water charges).
in addition, the cost price of production (works, services) are reflected also in the loss of the marriage, downtime for internal reasons, shortage of material values in production and warehouses within the norms of natural loss, benefits as a result of disability due to industrial injuries paid under Secure Shuttle Transport. Depending on what costs are included in the cost of production in the domestic economic literature there are traditionally the following:
- Guild - includes direct costs and overhead costs; characterizes the cost of the shop to the manufacture of products;- production consists of workshop costs and General expenses; indicates the costs associated with production;- total cost - production cost, increased by the amount of commercial and marketing costs. This indicator integrates total company costs related to both production and marketing. In addition, there are individual and average cost. Individual cost shows the costs of a particular company to manufacture products; the industry average represents the average industry cost of manufacturing this product. It is calculated as the weighted average of the individual costs of the industry.
There are planned and actual costs. In the calculation of the planned cost included maximum cost of the enterprise on manufacture of products under the plan for the coming period.страница не найдена
Цель данной работы предполагает рассмотрение процесса организации оплаты труда на предприятии.
При этом необходимо решить следующие задачи:
- изучить теоретические аспекты организации оплаты труда;
-дать оценку текстильному предприятию синель и ее системе оплаты труда на исследуемом предприятии;
- по результатам проведенного анализа сформулировать рекоменда-ции, которые будут способствовать повышению эффективности организации оплаты труда.Завтра отправляемся еще в Демяский район, там тоже жилье искать надо.Предмет исследования в курсовой работе – непосредственно организа-ция оплаты труда, объектом исследования является предприятие фирма, расположенная в г. Демяске и занимающаяся оптовой торговлей строительными материалами. The actual cost characterizes the amount really spent on released products. Consider, what is the importance of calculation of production costs, in production management.In Russian, the word "estimate" (lat. calculatio calculation) appeared in the second half of the nineteenth century and means a calculation of the cost. In modern economic literature, the calculation is defined as a system of economic calculations the unit cost of certain types of products (works, services) . In the calculation the reached the production costs with the quantity of output and is determined by the unit cost. The objective of the calculation is to determine the costs that occur per unit form, i.e. per unit of production (works, services) intended for sale, as well as for domestic consumption. The end result of the calculation is preparation of calculations. Depending on the purpose of calculation distinguish planned, estimated and actual costing. They all reflect the cost of production and sale of one specific product in a cut of articles of calculation.
Routine calculation is made for the plan period on the basis existing at the beginning of this period, standards and estimates. Estimated pricing is calculated when designing new production facilities and the design of newly developed products in the absence of consumption norms.Actual (reported) cost estimate reflects the sum of all costs of production and sales. It is used to monitor the implementation of targets for the reduction of the cost of various products, as well as to analyze the dynamics and cost. The calculation allows us to study the cost obtained in the process of production of specific products. The object of calculation are the costs associated with the production of a particular product. Thus a prerequisite for calculation is the accounting of production costs (manufacturing accounting). It is primary in relation to the calculation.Cost accounting as part of accounting involves the collection of information about the costs apartments in Novosibirsk, documenting of economic operations, connected with production costs. In the system of cost accounting, such information is aggregated, grouped according to various criteria and analyzed. Only on the basis of information prepared in a certain way in the system of production accounting calculation is possible. In other words, we are talking about accrual accounting, which provides a grouping of costs in this analytic aspect, which makes possible the calculation.
Between the calculation and production accounting there is a close interrelationship and interdependence. So, the basis for calculating the unit cost of production is the information collected in the system of industrial accounting. Calculation of the cost of the final product is predetermined by the system and the organization of production accounting. On the other hand, the level of detail of cost accounting depends on the tasks facing the company the calculation.The costing of products (works, services) can be subdivided into three stages.At the first stage calculated the cost of all manufactured products in General, the second - the actual cost for each type of product, the third - unit cost of products, work performed or services rendered.Cost accounting and calculation of production costs may be rotated in the main production. Calculation of the cost of production is objectively necessary process in production management.