Any activity of an enterprise, organization, institution implies minimal investment with maximum return. Striving for the first, managers organize technological processes and technologies as efficiently as possible. And for the implementation of the second task, all external influences on enterprises are considered.
The costs of production - the types, structure, economists of different times were considered differently. So, Karl Marx divided them into production and distribution
costs. The first included the costs associated with the purchase of raw materials and materials, the payment of wages to workers, depreciation of labor. The second - all the costs associated with the sale of products.
Modern economists put both of these types in the concept of costs. But, unlike previous teachings, they are divided into those that depend on the volume of output and are not dependent. The latter include fixed costs, the types of which are associated with rent, interest on loans, expenses for equipment and its maintenance, maintenance of protection ... That is, for all moments of expenses that arise regardless of whether the company works, producing products or not. If the costs depend on the volume of output, then they are classified as variables. This usually includes the costs of materials, raw materials, energy, salaries, and so on.
Considering the costs, the types of them outlined above, it is necessary to note that in
aggregates of variables and constants give
gross costs. For accurate measurement in order to analyze production, economists introduce the concept of averages. That is, average
fixed costs, average variable costs. For their definition, there are quite primitive formulas. To determine the value of the average fixed costs, it is necessary to find the quotient between the constant and the number of products. Similarly, the average values of variables and gross are found.
The listed costs, their types and method of calculation are not the last in economic analysis. Important is the knowledge of the maximum level of profit. For this, it becomes necessary to calculate the size of output. At this stage of economic analysis, the concept of marginal cost arises . They represent additional costs arising from the release of additional products already manufactured. Calculate this type of cost
necessary by subtracting existing gross costs from the estimated. At the same time, the types of fixed costs remain unchanged.
In Russia, the practical calculation of costs differs from the calculation in Western countries. This is due to the use in the Russian Federation of the cost category, which is the sum of the costs of sales and production. In the West, all indirect costs, their types are classified as constant and variable, sometimes using the concept of partially variable. This separation makes it possible to obtain a meter - added value. It is determined by subtracting the variable costs of the enterprise from revenue. In other words, value added is the sum of fixed costs and profits. That allows us to say that this is an indicator of production efficiency.