The second problem of active studying of the market - questions of expenses - After definition of a planned break-even sales level which can be provided with the company and market conditions, arises a question on expenses on manufacturing (industrial expenses) and marketing of the goods and services (an expense for sale and sale), and also expenses on the organisation and the maintenance of corresponding base (obshchefirmennye and financial costs). Forecasts and estimates should consider expected expenses which are based on the information on expenses of previous years, and not just on expenses only last year or the operational expenditure. As expenses constantly grow, the profit indicator will essentially be deformed, if in the prices the increase in expenses is not considered. Later we will consider calculation of expenses in more details, but now it is possible to notice, that a basis of reliable system of accounting of expenses is the information about last and the operational expenditure, and also the estimation of the future expenses based on the retrospective information. All can be received it as a result of the systematised gathering of a corresponding material.
