Basic aspects of analysis and management by expenses on enterprises

Authors

  • Б. Искаков
  • Г. Кайнарбаева

Abstract

Expenses as economic category are the charges of enterprises, businessmen, private producers and other
managing subjects on a production, appeal and production distribution shown in a money form. In foreign
literature of expense more often named the expenses of production and appeal. Term “management by expenses”
as an independent concept is used in our country comparatively recently. It is explained by that during
hard regulation of economic life in the terms of the centralized guided economy of the expense and state
pricing interest in information about actual expenses carried conditional enough character, and information in
the conditions of public domain could not have authentic meaningfulness and utility. The problems of pricing
of products state structures engaged in, prices were set coming from the combined production inputs and
realization of products. Therefore the leaders of enterprises did not have the real stimuli to the decline of expenses
through a management by them. Unfortunately, this tendency is saved till today, when profitability of
work of enterprise is provided due to high enough vacation prices, but not due to an economy in the expense
of productive resources. However in modern terms a price is dictated by the laws of demand and supply, thus
there is a necessity of achievement of such level of production inputs and realization of products, that would
be below than possible market price, providing the necessary level of profitability.

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Published

2017-06-25