Reserves for reducing production costs in the sphere of intangible factors of production

Integration in any integration education provides domestic producers the opportunity to follow the path of using intellectual potential, which in turn is a factor in the conquest of markets. To do this, it is necessary to make maximum use of reserves to reduce the cost of production, to develop, first of all, methods and methods for the effective use of intellectual property.

Traditionally, the calculation of the actual cost of production is the measurement of the costs incurred by the enterprise for the production of a unit of production. In this context, the analysis of the unit cost of production also provides for the calculation of the cost price:

- semi-finished products, formed during the main production;

- results of production of structural divisions of the enterprise;

- the aggregate commodity product.

The results obtained as a result of such analysis are the actual basis for the operational planning of the business and the development of its strategy. In addition, these indicators can identify and mobilize reserves to reduce production costs.

It is important to understand that these indicators are used mainly in the study of material factors of production activities.

In this case, the material and financial objects of the calculus can be reflected in a variety of units: pieces, tons, pairs of shoes, ton-kilometers, rubles and other units.

The situation when the question concerns intangible factors of business activity looks somewhat different. Although the effectiveness of innovation can also be reflected in the monetary form, in the process of its creation, various difficulties in justifying the calculations can appear. And this, naturally, hides in many respects the available reserves for reducing the cost of production.

A possible way out of this difficulty can serve as a parametric method for analyzing the cost and efficiency of the company's intangible resources.

The existing problems of the processes of creation and implementation of innovations - a low share of radical technologically significant innovations, delay in the use and development of innovations, a small number of developments - are prerequisites for use in the economic analysis of intangible assets as the main source of competitive advantages. Due to the further development of the technological potential, it is necessary to create an environment conducive to the development of the enterprise model, which actively uses all available reserves to reduce the cost of production.

Known and the mechanism that ensures competitiveness is the creation of favorable conditions for active innovation.

Since the end of the last century, radical changes have occurred in the structure of capital and the nature of the activities of world companies and firms. Material resources occupying a dominant position in business are replaced by intangible assets. They account for up to 85% of GDP growth.

With this approach, the methods of calculating cost indicators change. For example, the increase in prime cost is the motive for reviewing the entire system of organization of production. On the basis of data on the state of affairs in auxiliary industries, the structure of the enterprise and the administrative apparatus can be adjusted to strengthen its intellectual potential.

The most important task for the development of business entities at the present stage is to ensure competitiveness, and as international experience shows, there is no alternative to an innovative development path.