UDC: 338.1: 636.22
Authors
Rayymbaeva A. Ch.,
the applicant
Zhoroeva A. M.,
Candidate of Economic Sciences, Acting Associate Professor, K. Sh. Toktomamatov International University
Abstract
This article includes the results of the authors' research related to the improvement of the management system and analysis of the expenses of eco-nomic entities of the Kyrgyz Republic in the conditions of market transformations. The main purpose of cost planning is to identify and use available reserves to re-duce production costs and increase on-farm savings. Cost plans should proceed from progressive norms of labor costs, use of equipment, consumption of raw ma-terials, materials, fuel and energy, taking into account the best practices of other enterprises. Only with scientifically organized rationing of costs, it is possible to identify and use the ways to further reduce the cost of production.
When producing one type of product, the unit cost of this product is an indicator of the level and dynamics of costs for its production. To characterize the cost of heterogeneous products, plans and reports use indicators for reduc-ing the cost of comparable commercial products and costs per 1 som of com-mercial products. The enterprise plan also contains a summary estimate of pro-duction costs and planned cost calculations of individual products.
Keywords
business entities, management, costs, cost, analysis, products, indicators, reserves, planning, enterprise.
