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Диплом The reduction of product cost as a method of increasing the ability to compete on the international market

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Тип работы: Диплом. Добавлен: 05.04.2012. Сдан: 2009. Страниц: 50. Уникальность по antiplagiat.ru: 10.

Описание (план):


University of Hamburg St.Petersburg State University
of Economics and Finance

MiBA – Master of International Business Administration
_________________________________________________
(Student’s name and signature)

The reduction of product cost as a method of increasing the ability to compete on the international market
________________________________________________________________________________
(Thesis Title)

Master Thesis


Supervisor I
______________
(position, name)
Supervisor II
______________
(position, name)


St.Petersburg
2009
Summary


1. Introduction……………………………………………………………………………... 3

2. Theoretical part…………………………………………………………………….......... 5

2.1. The concept of product cost......………………………………………………......... 5

2.2. The expenses contributing to the product costs......………………………………… 6

2.3. The expenses related to the operating of the harvester machinery.......................... 8

2.4. Techniques and ways of reducing costs………......………………………………... 15

2.5. Why is it necessary to reduce the expenses of a business……………………….. 18

2.6. The businesses’ ability to compete on the international markets………………… 19

2.7. The reduction of expenses in the period of crisis…………………………………... 20

2.8. Profitability of production: concept, types, definition, methods of calculation......... 21

2.9. Prime risk factors related to the business activity of the company.....…………….. 25

3. Practical part……………………………………………………………………. 28

3.1. The description of the company and its achievements...…………………………… 28

3.2. The analysis of the current situation of the company……………………………… 33

3.3. The competitive position of the company.…....……………………………………. 34

3.4. The analysis of cost reduction and recommendations.....…………………………... 35

4. Conclusion………………………………………………………………………………. 48

5. Bibliography ……………………………………………………………………………. 49





Introduction

A large number of the companies of the forest industry, including those, who are specializing in timber processing, its secondary products, and delivery, are fighting for survival in the current conditions of worldwide economic downturn.
Effective July 1, 2007 Russia has raised the dues on export of round timber 2.5 times — from 4 to 10 euros per cubic meter (20% of the customs value), from April 1, 2008 — to 15 euros per cubic meter, and by 2009 the dues are forecasted to increase to 80% of the customs value, but no less than 50 euros per cubic meter.
Without a doubt, to maintain the ability to compete in the conditions of the declining demand, the companies of the wood export industry need to go through significant changes. How would the companies of the industry be able to realize this reorganization - based on the long overdue consolidation of assets (especially in Europe), the changes in the business model, or the combination of the both approaches - this question remains open.
The aim of the research: The reduction of the production costs as a method of increasing the ability to compete on the international market.
The actuality of the research consists of the fact that export of timber to Finland is no longer profitable for the wood processing companies, and to maintain their competitive ability they must not only reduce their costs, including shipping, logistics and customs, but also expand the distribution area and the product mix directed towards domestic as well as the international market.
Therefore, the topic of research is not only relevant, but also has the practical application.
The goals and objectives: The goal of the diploma research is to provide recommendations regarding the reduction of production costs of the analyzed company and give suggestions on how to maintain the ability to compete on the international and domestic markets.
The goal of the research will be reached through performing the following tasks:
1. To review the theoretical aspects of the reduction of the product costs and gaining the competitive advantage;
2. To analyze the current state of business of the analyzed firm;
3. To analyze the current expenses, product costs and area of distribution;
4. To analyze the operating costs of the harvesting machinery; ;
5. To analyze the risks related to the business activity of the company
6. To provide recommendations regarding the expansion of the distribution area;
According to the tasks, the diploma research consists of introduction, theoretical part, practical part, conclusions, and the list of the used publications.
The theoretical and methodological foundation of this diploma research is based on the research done by the Russian and international scientists on product valuation and improvement of marketability.


























2. Theoretical part
2.1. The concept of product cost.

The product costs are the monetary expenses of the enterprise related to the production and sales of goods. They consist of the expenses incurred in relation to the production process (of goods or services), the cost of economic resources (natural, raw materials, labor). There are several types of product costs:
• shop costs;
• production costs;
• overall costs.
Shop costs are all expenses related to the production of goods in a certain shop or a production floor.
Production costs are all expenses related to the production of goods in a certain factory, from the first job of the production process until the delivery of the finished goods to the warehouse, i.e. they include not only the shop costs, but also the overhead costs.
The overall costs are all expenses related to the production and sales of goods. They consist of production costs and non-production expenses (costs of packaging, delivery and other expenses).
There are also individual and industry average costs.
Industry average costs are calculated as a weighted average and define the average costs per production unit of the industry, therefore they reflect the necessary expenses more accurately.
There are two complementary systems of classification that are used to analyze the variety of expenses comprising the cost of goods:
• itemized;
• cost center.
Expenses of the same economic nature are called economic items regardless of the way, in which they are incurred.
Individual costs are defined by the specific conditions of operations of an enterprise.
2.2. Expenses that make up product costs.
Classification of expenses into the item groups (creating a budget of production costs).
All expenses, that make up product costs, are classified according to their economic nature into the following item groups:
1. raw materials expenses ( deducting the recycled waste);
2. payroll expenses;
3. social security deductions;
4. amortization of fixed principal funds;
5. other expenses.
Item group «raw materials expenses» reflects the cost of purchased items for the needs of production, such as raw materials, parts, semi-finished products, fuel and energy of all kinds, used for the production needs as well as for the general operations (heating, shipment of goods, etc.). Excluded is the value of the recycled waste, such as leftover materials, fuel, etc, that have been created during the production process and have lost, partially or entirely, their original properties, and which are not used according to their main purpose, or the use of which requires additional spending.
Item group «payroll expenses» includes expenses related to the wage payments to the full time employees, including bonuses based on the production results, incentives and compensations, as well as payments for services of outside personnel employed at the main production.
Item group «social security deductions» reflects mandatory deductions to the social security, Pension fund, Government fund of employment, and medical insurance. The deductions are calculated as a percentage of employee’s wages.
Item group «amortization of principal funds» includes the amount of amortization deductions for the complete recovery of the principal production funds. It is calculated based on the balance sheet values and according to the standard guidelines, including the accelerated amortization of the most actively used part.
All other expenses not mentioned above are reflected in the item group «other expenses». They include taxes, fees, deductions to the special funds, loan payments, travel expenses, communication expenses, etc.
Classification of expenses into the item groups is used for budgeting purposes, and also as a financial justification for the investments.

Classification of expenses by the cost items. Definition of product costs.
To find out the opportunities of lowering the product costs it is important to know not only the total amount of expenses that an enterprise incurs in each item group, but also the volume of expenses depending on the manner in which they are incurred Classification per cost item provides such an opportunity, and it could include the following items:.............

Conclusion

In this diploma work we have studied the potential measures (recommendations) regarding the decreasing of the product costs, as well as the issue of maintaining enterprises’ ability to compete, because, according to the accounting records of the company, the profit from sales has decreased by 68%, net profit - by 35%, profitability - by 47% during the accounting period due to the decrease of the demand on timber on the international market. The company is not able to lower the export price of the timber, the only other option - is to develop the domestic market. The actuality of the topic is also of a practical nature: in the nearest future the company must find new distribution areas, expand the product mix, otherwise it could loose its ability to compete and attract profitable investments. In my opinion, the company has the growth potential, and it must be understood that the decrease of costs for the account of lowering the wages and reduction of the labor time, switch to the piecework payment system - are the necessary measures in the conditions of the crisis.
The main opportunities of decreasing the cost consist of the following: implementation of the developments of the technological process; improvements of management, labor and production optimization; rational use of the materials.


















Bibliography
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