An effective and meaningful factor analysis of the cost of production allows you to explore all the factors that affect the formation of cost. It includes a study of both constant factors and variables, as well as the relationship between them. Current trends in the development of market relations convincingly demonstrate the growing influence of such an indicator as the competitiveness of goods that the company represents in the relevant market.
Studies show that if the competitiveness of goods tends to decrease, then among the main reasons for this process at the micro level are:
- insufficient degree of market adaptation of the company;
- decrease in internal competition;
- passive strategy of the enterprise, limiting its innovation and investment activity (restraining the implementation of measures to improve the quality of goods);
- moral and physical depreciation of equipment;
- lack of professionalism in company management;
- low level of staff motivation for effective work;
- high level of resource consumption of manufactured products in production costs;
- costly pricing strategy.
Modern factor analysis of the cost of production and the level of its competitiveness allows us to formulate the following areas of its increase:
- rational use of resources providing market advantages;
- formation of a competitive atmosphere;
- development and implementation by enterprises of competitive strategies;
- marketing activities for the formation of demand for goods ;
- providing the enterprise with resources and information;
- development of intellectual potential as part of intangible assets of the enterprise, the implementation of which ensures the production of high-tech goods;
- the introduction of scientific discoveries, inventions, the use of technological breakthroughs that stimulate increased demand for new products;
- creation of such conditions for the formation of economic freedom and market pricing, which allow the company with limited resources to effectively solve three important problems of the economy: what, how and for whom to produce;
- production cost planning;
- improving systems and strategies of state regulation.
A factor analysis of the cost of production shows that managing the competitiveness of goods in enterprises is based on planning, stimulating and evaluating its level, including assessing overall efficiency (its economic and financial situation, technical and technological condition, levels of organization of production and management). All this with state support allows us to form a system for ensuring the competitiveness of goods, which includes:
- a set of measures to increase the social and technical and technological level of the enterprise (strengthening the innovation base and improving the organization of innovation, accelerated implementation of investment policies carried out in accordance with the priorities of the enterprise; cardinal restructuring of the training system, improving production conditions; transition to modern methods of cost analysis products, specification of functions and improvement of quality management of goods and labor; certification and standard tion of products);
- the development of economic, technical, organizational and social measures (which the factor analysis of the cost of production includes as a base) to reduce resource consumption and costs;
- improvement of after-sales service, organization of advertising and market research of goods;
- the introduction of a new competitiveness management system, which involves the organization of effective work of all employees in solving product quality problems ; creation of creative groups and “centers of responsibility”; production cost planning; measures to ensure the dynamic development of the enterprise.
In market conditions, cost analysis taking into account competitiveness parameters allows you to accurately establish trends in the dynamics of this indicator, to give an objective and comprehensive assessment of the enterprise.