Integration into any integration formations provides domestic producers with the opportunity to follow the path of using intellectual potential, which, in turn, is a factor in winning markets. For this, it is necessary to maximize the use of reserves to reduce the cost of production, to develop, first of all, methods and methods for the efficient use of intellectual property.
Traditionally, the calculation of the actual cost of production is a measure of the costs that an enterprise incurs to produce a unit of output. In this context, the analysis of the unit cost of production also provides for the calculation of the cost of:
- semi-finished products formed during the main production;
- results of production of structural units of the enterprise;
- total marketable product.
The results obtained as a result of such an analysis are the actual basis for operational business planning and development of its strategy. In addition, these indicators make it possible to identify and mobilize reserves for reducing production costs.
It is important to understand that these indicators are mainly used in the study of material factors of industrial activity.
At the same time, material and financial objects of calculation can be reflected in a variety of units: pieces, tons, pairs of shoes, ton-kilometers, rubles and other units.
The situation when the question relates to intangible factors of business activity looks somewhat different. Although the effectiveness of innovation can also be reflected in monetary form, in the process of its creation, various difficulties in justifying calculations may appear. And this, naturally, largely hides the available reserves for reducing the cost of production.
A possible way out of this difficulty can be the parametric method of analyzing the cost and effectiveness of intangible resources of an enterprise.
The existing problems of the processes of creating and implementing innovations - a low proportion of radical technologically significant innovations, delaying the time of use and development of innovations, the small number of developments - these are the prerequisites for using intangible assets in the economic analysis as the main source of competitive advantages. Due to the further development of technological potential, it is necessary to create an environment conducive to the development of an enterprise model that actively uses all available reserves to reduce production costs.
A well-known mechanism that ensures competitiveness is the creation of favorable conditions for active innovation.
Since the end of the last century, radical changes have taken place in the structure of capital and the nature of the activities of world companies and firms. Material resources that occupied a dominant position in business are replaced by intangible assets. They account for up to 85% of gross domestic product growth.
With this approach, the methods of calculating cost indicators are also changing. For example, the increase in cost is the motive for the revision of the entire production organization system. Based on data on the state of affairs in auxiliary production, the structure of the enterprise and the administrative apparatus can be adjusted in order to strengthen its intellectual potential.
The most important task for the development of business entities at the present stage is to ensure competitiveness, and as international experience shows, there is no alternative to the innovative development path.