Статья посвящена исследованию одной из важнейших экономических категорий – себестоимости продукции, которая имеет большое значение для минерально-сырьевого комплекса и национальной экономики России. Раскрыто экономическое содержание себестоимости продукции, понятие затрат и расходов в нормативных документах, их содержательное отличие. Показана роль себестоимости в определении достоверного финансового результата деятельности предприятий и пошаговый алгоритм формирования финансового результата. Описано содержание действующих сегодня на предприятиях методов калькулирования себестоимости, выполнен их сравнительный анализ, выявлены достоинства и недостатки, возможности применения на предприятиях минерально-сырьевого комплекса. Показана взаимосвязь себестоимости со спросом, конкурентоспособностью продукции и с ценообразованием на продукцию базовых отраслей экономики, для которых эта зависимость особенно актуальна. Проанализированы факторы снижения себестоимости, роль инновационных технологий, приведены примеры таких решений для предприятий минерально-сырьевого комплекса. Показаны основные методы снижения текущих затрат с указанием оптимальных случаев их использования.
The article is devoted to the study of one of the most important economic categories – the cost of production, which is of great importance for the mineral resource complex and the national economy of Russia. The economic content of the cost of production, the concept of costs and expenses in regulatory documents, and their significant differences are revealed. The role of cost in determining a reliable financial result of enterprises' activities and a step-by-step algorithm for generating a financial result are shown. The content of the cost calculation methods currently in operation at enterprises is described, their comparative analysis is performed, advantages and disadvantages are identified, and the possibilities of application at enterprises of the mineral resource complex are identified. The interrelation of cost with demand, competitiveness of products and with the pricing of products of the basic sectors of the economy, for which this dependence is especially relevant, is shown. The factors of cost reduction, the role of innovative technologies are analyzed, and examples of such solutions for enterprises of the mineral resource complex are given. The main methods of reducing current costs are shown, indicating the optimal cases of their use.
The article is devoted to the study of one of the most important economic categories – the cost of production, which is of great importance for the mineral resource complex and the national economy of Russia. The economic content of the cost of production, the concept of costs and expenses in regulatory documents, and their significant differences are revealed. The role of cost in determining a reliable financial result of enterprises' activities and a step-by-step algorithm for generating a financial result are shown. The content of the cost calculation methods currently in operation at enterprises is described, their comparative analysis is performed, advantages and disadvantages are identified, and the possibilities of application at enterprises of the mineral resource complex are identified. The interrelation of cost with demand, competitiveness of products and with the pricing of products of the basic sectors of the economy, for which this dependence is especially relevant, is shown. The factors of cost reduction, the role of innovative technologies are analyzed, and examples of such solutions for enterprises of the mineral resource complex are given. The main methods of reducing current costs are shown, indicating the optimal cases of their use.