| you are: Monitoring systems and monitoring procedures
Use of registration maps of orders in which actual expenses are compared with planned, is one of the important control devices behind level of "contribution" of each product or the performed job. It is necessary to add this control device with periodic check of accounting of expenses and the prices that current estimations of expenses and the price have been lifted to the level, allowing to receive demanded indicators. Застройщик Альфа Дизайн ООО
The Knowledge of the market on which the enterprise operates, in particular understanding of tastes and reaction of customers, allows to establish the prices which the market can "sustain". The necessary level to define difficultly, especially if the seller knows a little or knows nothing about tastes of the customer. However, knowing necessary level of expenses for manufacture and product sale, the seller will establish the prices recognising that it will not lose money for sale of the given goods that will allow to raise the general profitability.
Expenses for manufacture of any product consist of variables and constant expenses. Variable expenses, such as expenses on materials, direct expenditures of labour and expenses for subcontractors, vary in direct ratio to quantity sold (or made) the goods. Differently, if development double, variable expenses also will double. Constants (or waybills) expenses do not change proportionally to development. Some expenses "floor-are fixed" in the sense that they change a little or their part (for example, expenses on the electric power) changes only. Unique way of definition of a kind of expenses is their careful analysis and supervision over character of expenses at development change.
For an establishment of the prices on the basis of total expenses for a unit of production the following information is required:
Variable expenses on a unit of production + constant expenses on a unit of production=total expenses on a unit of production + net profit on a unit of production=the price of a unit of production
It seems simple. For the enterprises which are letting out one kind of products where manufacture process is homogeneous, it is possible to carry out accounting of expenses easily.
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