Modern Russian enterprises operate in an environment of high economic profitability. The profound changes that have occurred in the domestic economy over the past few years have not only largely determined the specifics of the transition to market conditions, but also significantly complicated the conditions for the survival of enterprises in the new conditions. Saturation of the market, reduction of technological cycles of products, the desire for concentration of enterprises, can greatly complicate the development of new production.
Private enterprises in a market economy are one of the most important conditions for microeconomic analysis. They can be studied from a wide variety of angles, but in the first place they are a mechanism for transforming the costs of capital, natural resources and human activities into finished products, which are services and manufactured goods created to meet human needs. The costs of the enterprise are those payments that the company is obliged to make or the income that it is forced to provide to the supplier of resources so that these resources do not participate in alternative production. From this it follows that all costs of the enterprise and their types are alternative.
The opportunity cost of the enterprise is the main obstacle that the enterprise may encounter in the process of seeking maximum profit. Production costs can be logically divided into explicit and implicit. At the same time, explicit costs include direct payments to suppliers of the main and additional factors of production, employee salaries, commissions to banks and trading companies, legal fees, and transportation costs. Opportunity costs of spending resources not covered by contracts are classified as implicit production costs . As a rule, these payments are not reflected in the financial statements of the enterprise, but from this they are not less significant.
Costs that are variable for one enterprise may well be constant for another. Thus, the implementation of variable costs at the enterprise was called "variable production costs." The very significant differences between fixed and variable spending are the main distinction between two time aspects - short-term time intervals and long-term time intervals.
Profit is one of the most important financial indicators that make up the economic base of the enterprise and characterize the effectiveness of its activities. Therefore, each company must develop its own plan for increasing profits. This can be an improvement in quality or an increase in output, leasing or selling of excess equipment, cost reduction due to more rational use of natural resources or other factors. One way or another, but the income and expenses of the enterprise are closely related: profit indicates the area of activity where you can achieve the maximum increase in value, losses signal those moments when mistakes were made in the expenditure of funds or organization of production.
The costs of the enterprise play a significant role in the formation of the main aspect of the enterprise - loss or profit. Of course, maximizing profit is the most favorable outcome for any enterprise. Nevertheless, one must strive not only to obtain the greatest income, but also to its rational use. This will allow the company not only to maintain its position in a market economy, but also to ensure the favorable development of its own business in conditions of fierce competition.