ANNOTATION (1223547)
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ANNOTATION
In the current economic conditions necessary to point the successful operation of the enterprise is to increase the competitiveness of its products. At the same time the limited resources available forces companies to look for ways to make more effective use, reduce costs and increase profits.
Profit is the fundamental purpose of the enterprise, it is generated by the difference between the income earned from sales and the cost of the costs spent on the creation of products.
Getting the greatest impact at the lowest cost, that is, in fact decrease the cost of production - is relevant to businesses of any type and in any economic system. It is important to methodically correct approach to the development of practical recommendations. The best way is to perform a thorough structural analysis of the cost of production of the enterprise, identification of reserves to reduce the cost.
An elaborate technique provides leadership index, to which must be oriented enterprise, which in turn will allow the company's employees work hard to improve the efficiency of the enterprise.
The object of study is a large enterprise WRC manufacturer JSC "IC" Agroenergo ", Khabarovsk.
The main activity is the production, processing and marketing of pork meat and animal feed in the territory of the Far East.
The subject of the study of final qualifying work is the production and trading activities of the company.
The purpose of the final qualification: To assess the costs and to develop measures for their optimization for production
Main goals:
1. Give a general characterization of JSC "IC" Agroenergo ".
2. Rate performance of the main economic indicators.
3. To assess the volumes of production and range of enterprise products.
4. Assess the condition and efficiency of fixed assets of the enterprise.
5. Assess costs and the cost of production in the enterprise.
6. Develop ways to optimize production costs.
Work on the study of the reduction provided for the use of these methods of analysis of the enterprise cost: a method of research or data collection, comparison method, the method of calculation of quantitative and qualitative indicators, the regulatory system and methods.
The practical significance of the work is to develop ways to optimize the production costs of the enterprise - JSC "IC" Agroenergo ".
In the process of writing used in the WRC regulations and accounting documents of the enterprise - JSC "IC" Agroenergo "for the period 2013 - 2015 period; as well as publications: YA Babayev, Glukhova IM, Lyubushin NP Melnikov VA, OA Regional Committee, Savitskaya GV Cherepukhin SV, and others.
Structurally WRC consists of an introduction, three chapters, conclusion and list of references. Also, the tables 40 and 24 of the drawing.
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