FORECASTING AND PLANNING OF EXPENSES IN THE PRODUCTION ACTIVITY OF THE ENTERPRISES
Article is devoted to consideration of the questions connected with decrease in expenses by production and realization of the made production. Research is conducted on the example of the furniture enterprise of the Voronezh region by JSC Grafskoye. Any enterprise constantly uses these or those resources connected with material, labor and financial inputs. All used resources consumed during the certain period of time form the estimate or the plan of expenses of the enterprise characterized as the most important economic indicator of activity of the enterprise. Not always at the enterprises the attention to further forecasting of production costs is paid. Many enterprises conduct the activity, passing with the current plan from year to year, and thus don't consider alternative ways of decrease in expenses by production and product sales. Any enterprise needs forecasting and planning of costs for the future, for effective functioning and innovative development of a production activity of the enterprise. First of all, it is necessary for analysis of a situation when financing a production activity and for a further correcting of the plan of expenses, with reduction of expenses and redistribution of expenses. Having analysed activity of the enterprise and having studied accounting (financial) reports, it is revealed that at the enterprise in 2013 in comparison with 2012 there was an increase in gross profit, but thus the increase in costs of production is also observed. On the basis of the carried-out analysis, on the example of financial and economic activity of JSC Grafskoye, conclusions are drawn, reserves of decrease in expenses at production are revealed, and also recommendations when forecasting costs of production are allocated.