ACADEMIC RESEARCH IN MODERN SCIENCE
International scientific-online conference
99
STRUCTURE OF COST OF PRODUCTION OF AN ENTERPRISE
Turebekov Anvarbek Adilbekovich
Acting Professor of the Tashkent Economic and Pedagogical Institute
https://doi.org/10.5281/zenodo.14160376
Abstract.
This paper investigates ways to achieve the goal of sustainable
and effective development of the national economy as a result of diversification
of the enterprise production cost structure, modernization, and optimization of
the production process.
Key words:
diversification, consumer market, production capacity, fixed
and variable costs, revolving cost funds.
Sustainable and effective development of the national economy on the basis
of modernization and diversification of production, the process of production
enterprises on the basis of economy of production costs has an important
economic and social significance. In this case, the main factor in conducting
economic development on the basis of thrift is the regulation of production costs
of the enterprise.
When considering the structure of production costs, the method of
researching their division into explicit and uncertain costs or the method of
researching the costs associated with the organization of the production process
can also be used. To organize the production process of an enterprise, it is
necessary, first of all, to organize the production process based on the study of
market consumer demand. If the demand for the goods produced by the
enterprise in the consumer market is increasing, then additional costs are
required to increase the volume of production.
The enterprise, providing the needs of the enterprise in the costs associated
with the additional increase in production, the necessary costs, can not always
quickly adjust it.
The organization of the production process of the enterprise, in what
volume and in what directions the products are delivered to the consumer
market, the quality and cost of a unit of production depend on the improvement
of production capacities of the enterprise-producer, the composition and
capacity of the fleet of machinery that ensures its production.
If the main part of the production costs of the enterprise consists of means
of production, machinery and technology, represented in the form of fixed
production funds, then the second part of these costs is formed by current
assets.
ACADEMIC RESEARCH IN MODERN SCIENCE
International scientific-online conference
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True, when changing the direction of its production process, it is possible to
change variable costs, i.e. variable costs when organizing the production of the
product range at the level of the same firm. This requires a revision of hourly
wages of employees engaged in the production of raw materials, fuel and
lubricants, electricity, which are types of variable costs associated with changing
the direction of production of specific products in the production process.
Costs associated with the organization of production of an enterprise may
be defined as fixed or variable, based on the specific production situation.
Variable costs are also costs associated with the engagement of temporary
additional labor associated with construction work to expand the production
process in enterprises on a variable cost basis. Hence, the costs associated with
the organization of temporary variable costs in an enterprise constitute variable
costs. It will be appropriate to study the utilization of production costs in two
ways. These costs can be considered as fixed costs and variable costs as time of
use in the production process with short-term use, variable costs and long-term
use as variable fixed costs with short-term use, and short-term and long-term
use.
Both of these variable costs, fixed costs, and all costs of producing goods,
including all costs associated with getting them to consumer markets, constitute
social costs. Social costs consist of two parts: the sum of production costs and
circulation costs.
While production costs constitute all types of costs associated with the
production of one type of product produced for the consumer market in a
certain direction, circulation costs represent the profit of the enterprise, which
remains after the reimbursement by the firm of the costs of turnover of
mastered products in the value of the new goods produced, and circulation
costs, which will represent the supply of consumer goods to consumer markets
in a certain percentage is determined by the share.
In the sphere of circulation of goods produced by manufacturing firms, the
enterprises serving the consumer market ensure the realization of deliveries to
consumers, the recovery of fixed and variable costs and profits by the
manufacturing firm on the basis of the goods produced, as well as the absorption
of circulation costs associated with the delivery of goods to the consumer
market and the profits passed on to them by the manufacturing firm. In them,
the costs associated with production are reimbursed by manufacturing
enterprises on the basis of reimbursement of costs associated with the sale of
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International scientific-online conference
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goods, in the form of additional costs in the areas of circulation, to prevent
certain defects of goods, for their placement, storage and other overhead costs.
The cost of production is the main economic indicator that determines the
final state of the production process, whether it works efficiently with profit or
works to the detriment of efficiency.
The production process of an enterprise in its financial end state shows that
it operates on the basis of efficient profit or at the expense of unprofitability
without making a profit that covers or does not cover its production costs.
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