Each enterprise, firm, before starting production, determines what profit, what income it can receive. The profit of an enterprise, a firm depends on two indicators:

product prices and production costs. The price of products in the market is a consequence of the interaction of supply and demand. Under the influence of the laws of market pricing in conditions of free competition, the price of products cannot be higher or lower at the request of the manufacturer or buyer, it is leveled automatically. Another thing is the costs. production factors used for production and marketing activities, called "production costs". They can increase or decrease depending on the amount of labor or material resources consumed, the level of technology, the organization of production and other factors. Consequently, the manufacturer has many cost-cutting levers that he can bring into play with good guidance. What is meant by production costs, profit and gross income?

IN general view production and sales costs (cost of products, works, services) represent the cost estimate of products (works, services) used in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.

The costs of production and sale of products include:

costs associated with the direct production of products, due to the technology and organization of production;

using natural raw materials;

preparation and development of production;

improving the technology and organization of production, as well as improving the quality of products, increasing their reliability, durability and other operational properties (non-capital costs);

invention and rationalization, carrying out experimental work, making and testing models and samples, paying royalties, etc.;

service production process: providing production with raw materials, materials, fuel, energy, tools and other means and objects of labor, maintaining the main production assets in working condition, fulfillment of sanitary and hygienic requirements;

providing normal conditions labor and safety;

production management: maintenance of employees of the management apparatus of an enterprise, firm and their structural divisions, business trips, maintenance and service technical means management, payment for consulting, information and audit services, hospitality expenses related to commercial activities enterprises, firms, etc.;

training and retraining of personnel;

deductions for state and non-state social insurance and pension provision, in State fund employment of the population;

deductions for compulsory health insurance, etc.

The specific composition of costs that can be attributed to production costs are regulated by law in almost all countries. This is due to the peculiarities of the tax system and the need to distinguish between the company's costs according to the sources of their reimbursement (included in the cost of production and, therefore, reimbursed at the expense of prices for it and reimbursed from the profit remaining at the disposal of the company after paying taxes and other obligatory payments).

In Russia, there is a decree on the composition of costs for the production and sale of products (works, services) included in their cost, and on the procedure for forming financial results taken into account when taxing profits.

There are two approaches to cost estimation: accounting and economic. Both accountants and economists agree that a firm's cost in any period is equal to the cost of the resources used to produce goods and services sold during that period. In the financial statements of the company, actual ("explicit") costs are recorded, which are cash costs for paying for the used production resources (raw materials, materials, depreciation, labor, etc.). However, economists, in addition to explicit, take into account "implicit" costs. Let's explain this with the following example.

Assume that the firm invests borrowed capital, which she took from the bank; then the costs would include funds for the repayment of bank interest. Therefore, provided that the attracted capital is invested, implicit costs in the amount of bank interest must be excluded from the income of the firm.

However, even the concept of "implicit costs" does not give a complete picture of the true costs of production. This is because of the many options use of resources, we make one definite choice, the uniqueness of which is forced by limited resources.

So, for example, being carried away by TV, you miss the opportunity to read a book, having entered the institute, we lose the opportunity to receive wages if they were engaged in this or that work.

Therefore, taking one or the other production solution and estimating the actual costs, economists consider them as costs of missed (lost) opportunities.

Opportunity costs are understood as the costs and loss of income that arise when choosing one of the options for production or sales activity, which means the rejection of other possible options.

Ushanov I.G.
Samara State University means of communication, Samara
The main difference between the traditional management accounting from the strategic, as you know, is the fact that the first focuses on the consideration of the main processes occurring in the company (such as procurement, production cycles for manufacturing products, relationships with customers), only in that part of them that is carried out directly within the organization. In other words, traditional management accounting covers a set of processes from the moment payments are made to suppliers for the supplied raw materials and until payment is received for the delivered products from customers. From the point of view of the cost approach, within this set of processes there are several stages of adding value, limited by the internal environment of the enterprise. Value added in this case should be understood as the difference between the total proceeds from the sale of manufactured products and the cost of intermediate products obtained at various stages of the through business process enterprises. Value added includes all internal costs of the organization, incl. the cost of raw materials and materials, wages paid to employees, depreciation, rent, as well as profit. The main goal of the organization, respectively, is to bring the difference between the cost of resources spent on production and the sale of manufactured products to a maximum, i.e. value added maximization.
However, from the standpoint of strategic management accounting as a system of information support for the adoption strategic decisions the concept of value added contains a number of shortcomings that limit the possibility of its application for strategic purposes. These shortcomings can be simplified as follows: the area of ​​application of this concept starts too late and ends too early. Carrying out cost analysis only from the moment raw materials are purchased does not allow the company to use in the interests of the company the links between its suppliers and various options deliveries between them, and the completion of the cost analysis at the time of the sale of products does not allow taking into account the links with key groups clients. However, from a strategic point of view, taking into account and analyzing such opportunities can be extremely beneficial for the enterprise. A convenient tool within the framework of strategic management accounting that allows an organization to carry out such an analysis is the idea of ​​building value chains (value chains or value chains) proposed by Michael Porter as an addition to the concept of value added.
The value chain is one of the methods of strategic analysis used in the framework of the value approach. Modeling and analysis of various value chains makes it possible to identify possible ways to optimize end-to-end business processes, thereby stimulating the development of investment decisions to change them, as well as to determine the return on invested capital for key client groups and highlight the most attractive client groups or market segments. The main idea of ​​the value chain concept is that the basis of the effectiveness of the organization as a whole in a competitive environment is how effectively the organization, in turn, performs the actions necessary to develop, manufacture, market, deliver, and support its products or services. In order to assess its strategic opportunities, as well as the implementation of strategic initiatives, an organization must carefully analyze its entire value chain, which means that each individual activity must be considered in the context of how much value it creates for the customer, and what costs are necessary to create this customer value.
So, the value chain of an individual enterprise is a set of types economic activity carried out by the company in various fields functioning. The traditional composition of the value chain in this context can be represented as follows (Fig. 1). 1 J 1 Raw materials R&D Production Marketing Distribution Service 1 1 P 1
Rice. 1. The value chain of an individual enterprise
In this perspective, it is also interesting to consider the approach to building the value chain of internal business processes of an organization, proposed by R. Kaplan and D.
Norton as part of building a system balanced scorecard. Kaplan and Norton point out that each business has a unique set of processes to create value for its customers in order to achieve its goals. financial indicators, but, nevertheless, a generalized model for creating a value chain can be distinguished, which organizations of various profiles can use as a basis.
The chain of internal business processes begins with innovative processes - identifying current and future customer needs and how to meet them, continues in operational processes - the production and delivery of goods and services existing clients and ends with after-sales service, that is, an after-sales service offer that also adds value to the goods and services received from the supplier. this model is shown in Fig. 2.
Consider each of the three main components of this model. Innovation process The value chain of internal business processes primarily contains the processes by which an organization examines the emerging or latent needs of its customers in order to develop appropriate products and services that can meet these needs. Operational process - the second main process in the general model of the internal value chain - is the production and delivery of goods and services to the customer. Improving the quality of this particular process is traditionally regarded as one of the most important reserves for improving the overall efficiency of the company and reducing its costs, however, Kaplan and Norton, within the framework of the balanced scorecard, put it on a par with the other two main processes they identify in terms of the degree of influence on the achievement of the strategic goals of the organization. As the third component of the internal value chain in this model, after-sales service is considered, which is designed to increase the value of the offer of goods or services of this company in the eyes of target buyers.
It should be noted that the construction of the value chain of a separate organization, both from the point of view of the main activities and from the point of view of internal business processes, still does not solve the main problem that arises when using the concept of value added in a strategic aspect - taking into account, among other things, external "links" of the value chain that are outside the scope of this company. The key role of the idea of ​​the value chain as a tool for strategic management accounting lies precisely in the fact that, in contrast to the concept of value added, it focuses on processes that take place, including outside the organization, and each individual organization is considered in the context of a common chain of activities that create value. Thus, the value chain in the strategic aspect should be a single sequence of transformations starting from the raw material and ending with the sale of the product to the end consumer, and each specific organization should be considered as shown in Fig. 3, as an integral part of the overall circuit.
The value chain depicted in fig. 3, takes into account all the value added by the industry, and also competitive enterprise industries. In addition to this, as already noted, it is necessary to distinguish between the contribution to value added created by certain types of core and supporting activities within the organization. Let us briefly characterize each of the main activities presented.
Distribution channel value chain Customer value chain Supplier value chain
kov I support Core activities Company infrastructure
Control by human resourses Technology Development Logistics supply Incoming deliveries Production Outbound deliveries
Marketing and sales _ Fig. 3. A single industry value chain according to M. Porter
Incoming supplies may include activities such as the receipt, storage and distribution of incoming resources for manufactured products or services. Production involves the implementation of the main technological operations within production cycle. Outbound deliveries involve the distribution of the product to customer groups and include such processes as storage, packaging, loading and unloading, etc. Marketing and sales are activities related to familiarizing consumers with a product or service, expanding sales markets, optimizing distribution channels, etc., i.e. they reflect all aspects marketing activities organizations. Service is intended to maintain or enhance the value of a product or service to the consumer through product preparation for operation, repair, after-sales service, etc. .
In turn, the supporting activities identified by M. Porter are related, one way or another, to each of the main activities of the organization.
In further detail, each of the nine activities of an organization can be further specified, for example, marketing and sales can be subdivided into their individual functions: conducting market research, promoting a product, marketing development new product, etc. The main task of the analysis of activities within the value chain, as already noted, is to check the costs and output parameters of each of the listed activities and find ways to improve them. By comparing this data with those of competitors, ways to win are revealed. competitive advantage. One-
However, we should not forget that the value chain of any enterprise is part of a wider system, which also includes the value chains of suppliers and consumers. An enterprise can improve its profitability not only by analyzing its value chain and implementing measures to optimize it, but also by evaluating the mechanisms by which the organization's value creation activities are combined with the value chains of its suppliers and consumers.
In order to build a value chain starting from the feedstock and ending with the final consumer, it is necessary to identify strategically important species economic activity, and then analyze the behavior of costs in accordance with the accepted sources of differentiation. However, according to experts, at present there are practically no organizations capable of carrying out such an analysis with high efficiency exclusively within their own internal framework, since organizations that fully cover the entire value chain with which they work are extremely rare. In the vast majority of cases, practical activities at different stages of the value chain various companies, covering only a few “links” of a single chain, which means that, from the point of view of methodology, the process of conducting a value chain analysis begins with internal analysis firms and then goes into external competitive analysis of the industry cost system. It ends with the integration of these two analyzes to define, create, and maintain an organization's competitive advantage.
Setting the goal of creating a long-term competitive advantage for a business involves a serious analysis of what benefits the existing organizations bring. production and commercial operations in current market segments and how effective its current production and commercial chains are (ie, relationships with existing suppliers and customers). If the analysis shows that the organization can achieve great success in other market segments or with a different organization of value chains, this company should focus its efforts on the development of this direction and rebuild its relationships with suppliers and customers, or optimize internal processes to implement certain types economic activity in accordance with the identified opportunities. It should be noted once again that the implementation of these opportunities can be achieved, among other things, through cooperation with other industry participants.
Thus, the need to take into account when building a value chain is not only internal factors and types of economic activities of the organization, but also external factors, in particular relationships with suppliers and consumers, in the context of given strategic guidelines, allows us to consider the construction of value chains as an effective tool for strategic management accounting, which allows us to analyze the added value created by the organization within the value chain of the industry as a whole. Moreover, the very concept of Porter's value chain can be to some extent opposed to the approaches adopted in traditional management accounting, in particular the need to focus exclusively on internal factors.
List of sources used
Tooth A.T. Strategic management: theory and practice: textbook. allowance for universities. Moscow: Aspect Press, 2002.
Kaplan R., Norton D. Balanced system indicators. M.: Olimp-Business, 2003.
Nikolaeva O.E., Alekseeva O.V. Strategic management accounting. Ed. 2nd. M.: Publishing house LKI, 2008.
Worth K. Strategic management accounting. M.: CJSC "Olimp-Business", 2002.
Shank J. and Govindarajan V. Strategic cost management. St. Petersburg: Business Micro, 1999.
Golubkov E.P. Strategic planning and the role of marketing in the organization // Marketing in Russia and abroad. 2000. No. 3.
Porter M. Competitive Advantage. New York: Free Press, 1985.

2.1 The concept of costs

Each enterprise, firm, before starting production, determines what profit, what income it can receive. The profit of an enterprise, a firm depends on two indicators:

product prices and production costs. The price of products in the market is a consequence of the interaction of supply and demand. Under the influence of the laws of market pricing in conditions of free competition, the price of products cannot be higher or lower at the request of the manufacturer or buyer, it is leveled automatically. Another thing is the costs of production factors used for production and sales activities, called "production costs". They can increase or decrease depending on the amount of labor or material resources consumed, the level of technology, the organization of production and other factors. Consequently, the manufacturer has many cost-cutting levers that he can bring into play with good guidance. What is meant by production costs, profit and gross income?

In general, the costs of production and sale (the cost of products, works, services) are the valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the production process (works, services), as well as other costs for its production and sale.

The costs of production and sale of products include:

costs associated with the direct production of products, due to the technology and organization of production;

using natural raw materials;

preparation and development of production;

improving the technology and organization of production, as well as improving the quality of products, increasing their reliability, durability and other operational properties (non-capital costs);

invention and rationalization, carrying out experimental work, making and testing models and samples, paying royalties, etc.;

servicing the production process: providing production with raw materials, materials, fuel, energy, tools and other means and objects of labor, maintaining fixed production assets in working order, fulfilling sanitary and hygienic requirements;

ensuring normal working conditions and safety measures;

production management: maintenance of employees of the management apparatus of an enterprise, a company and their structural divisions, business trips, maintenance and maintenance of technical controls, payment for consulting, information and audit services, hospitality expenses related to the commercial activities of enterprises, firms, etc.;

training and retraining of personnel;

deductions for state and non-state social insurance and pension provision, to the State Employment Fund;

deductions for compulsory health insurance, etc.

The specific composition of costs that can be attributed to production costs are regulated by law in almost all countries. This is due to the peculiarities of the tax system and the need to distinguish between the company's costs according to the sources of their reimbursement (included in the cost of production and, therefore, reimbursed at the expense of prices for it and reimbursed from the profit remaining at the disposal of the company after paying taxes and other obligatory payments).

In Russia, there is a decree on the composition of costs for the production and sale of products (works, services) included in their cost, and on the procedure for the formation of financial results taken into account when taxing profits.

There are two approaches to cost estimation: accounting and economic. Both accountants and economists agree that a firm's cost in any period is equal to the cost of the resources used to produce goods and services sold during that period. In the financial statements of the company, actual ("explicit") costs are recorded, which are cash costs for paying for the used production resources (raw materials, materials, depreciation, labor, etc.). However, economists, in addition to explicit, take into account "implicit" costs. Let's explain this with the following example.

Let us assume that the firm invests in the production of products borrowed capital, which it took out from the bank; then the costs would include funds for the repayment of bank interest. Therefore, provided that the attracted capital is invested, implicit costs in the amount of bank interest must be excluded from the income of the firm.

However, even the concept of "implicit costs" does not give a complete picture of the true costs of production. This is explained by the fact that out of the many possible options for using resources, we make one specific choice, the uniqueness of which is forced by limited resources.

So, for example, being carried away by TV, you miss the opportunity to read a book, having entered the institute, we lose the opportunity to receive wages if we were engaged in this or that job.

Therefore, when making this or that production decision and evaluating the actual costs, economists consider them as costs of missed (lost) opportunities.

Opportunity costs are understood as the costs and loss of income that arise when choosing one of the options for production or sales activity, which means the rejection of other possible options.

Analysis of planning and accounting of logistics costs on the example of LLC "Logistik"

Generally speaking, costs are expressed in terms of monetary form spending costs various kinds economic resources in the processes of supplying raw materials, materials, components; production...

According to economic elements, the costs are divided into: wage fund, deductions for social needs, depreciation (the share of the cost attributed to the cost of production in reporting period), material and other costs ...

Logistic concepts of the work of LLC "Tolmachevo Catering"

transport logistics consumer goods The main task facing logistics is to reduce the costs associated with bringing the material flow from the primary source of raw materials to the final consumer ...

Marketing research for the production and sale of services mobile operator"Beeline"

Estimates of any enterprise can be constant and variable. At Beeline, the costs of selling SIM cards include material costs, labor costs, depreciation and other costs ...

Marketing research on the implementation of digital cameras

Estimates of any enterprise can be constant and variable. Eldorado has sales costs digital camera NIKON COOLPIX L810 Black includes material costs, labor costs, depreciation and other costs...

Models of cost formation in management accounting

In this paper, the focus is on management cost accounting. The concept of "costs" (they are also expenses, costs) is quite capacious, requiring separate consideration. In general, when it comes to costs...

General Competition Strategies

4. Focused strategy, or market niche strategy based on low costs. 5. A formulated strategy, or a market niche strategy based on product differentiation 2 ...

Cost optimization in the process of purchasing industrial goods

3. consideration of cost savings in the procurement process. 1. Theoretical basis reducing costs in the process of purchasing goods 1...

Organization and technology of trade in commercial and industrial communal unitary enterprise"Slutsktorg"

Next, we will analyze the structure of expenses for the sale of goods of the PMC "Slutsktorg" for 2007-2008. (table 3.6.1). Table 3.6.1. Analysis of the structure of expenses for the sale of goods of the PMC "Slutsktorg" for 2007-2008....

Development of a marketing mix for a product

Regardless of how product prices are formed, some general economic criteria are taken into account that determine the deviations of the price level up or down from consumer value goods...

The role of logistics in strengthening the competitiveness of structures

The first and most important stage of the program is to reduce costs to an effective level. It was important to establish the service process and the appropriate control mechanisms in such a way ...

The Role of Marketing in the Pricing Process

As a rule, demand determines maximum price, which the company can ask for its product, the minimum price is set by the costs of the company. The firm seeks to set a price...

Price policy enterprise (firm) and its goals

Pricing for various types markets, setting pricing objectives

Costs are usually divided into two types: fixed and variable. Fixed (overhead) - costs, the size of which does not depend on the usual fluctuations in the volume of output and revenue from turnover. So, the company must pay monthly rent for the premises ...

Introduction

1. Theoretical aspects analysis

1.3 SWOT analysis

2. Production costs

2.1 The concept of costs

2.2 Determination of production costs

Conclusion

List of used literature

Introduction

This topic is considered relevant, because one of the clearest indicators of a company's situation is its price position relative to competitors. This is especially true for industries with weakly differentiated products, but even so, companies are forced to keep up with rivals, otherwise they risk losing their competitive position. Differences in the costs of rivals can be caused by:

the difference in prices for raw materials, materials, components, energy, etc.

differences in underlying technologies, age of equipment, - differences in internal costs due to different sizes of production units, cumulative effect of output, productivity levels, different tax conditions, levels of organization of production, etc.

difference in sensitivity to inflation and changes in exchange rates, - difference in transport costs,

difference in costs across distribution channels.

Strategic cost analysis focuses on the firm's relative value position relative to its competitors. The primary analytical approach to such an analysis is to build a value chain for individual activities, showing the picture of the cost from raw materials to the price of final consumers. If a firm loses competitiveness at the back or front of the chain, it can change its internal operations to regain competitiveness.

In order to determine the strategy of the organization's behavior and put this strategy into practice, management must have an in-depth understanding not only of the internal environment of the organization, its potential and development trends, but also of the external environment, its development trends and the place occupied by the organization in it. At the same time, the external environment is studied by strategic management in the first place in order to reveal those threats and opportunities that the organization must take into account when defining its goals and achieving them.

This term paper is the study of value chains with the help of SWOT analysis, functional cost analysis, production costs of their essence and ways to reduce them, the impact of costs on profit. Production costs are now quite serious and topical issue today, because under the conditions market relations the center of economic activity moves to the main link of the entire economy - the enterprise. It is at this level that the products needed by society are created, it turns out necessary services. The most qualified personnel are concentrated at the enterprise. Here the issues of economical expenditure of resources, the use of high-performance equipment and technology are solved. The enterprise seeks to reduce to a minimum the costs (costs) of production and sales of products.

. Theoretical aspects of analysis

1.1 Value chain analysis

The selective business expansion mindset involves a serious analysis of what the organization brings to the production and commercial operations in current market segments and how effective its existing value chains are. If both are indeed the most effective option, then the organization should concentrate its efforts on developing in the direction from E to B, i.e. towards the development of its internal capacity to carry out its arbitrary commercial operations.

If the analysis shows that the organization can do better in other market segments or value chains, the organization should focus on development. This can be achieved through cooperation with other industry players. The use of networks of cooperation instead of competition allows not only to significantly increase the presence of the organization in the market and in the industry, but also to free up resources for building internal capacity.

Several methods are used to assess the strategic position of an enterprise.

SWOT analysis - abbreviation English words strengths, weaknesses, opportunities, threats, strengths, weaknesses mean the sides of the enterprise, opportunities, dangers. Based on the analysis of internal and external environment, identifying key success factors, social aspects a four-cell matrix is ​​built. Its cells are filled with the corresponding data. The data obtained allow us to form an enterprise strategy, which is laid down in plans, executed, the results are subjected to the next stage of analysis.

BCG matrix ( Boston Advisory Group). Similar approach. results analytical work are presented in the same way. The positions of the enterprise in the market are determined in comparison with the leading firm in this market segment, all activities are divided into four groups. Appropriate strategies are being developed for them. Typical recommendations have been developed, the essence of which is to support promising, eliminate hopeless areas of activity.

The McKinsey matrix is ​​a development of the BCG matrix. This technique involves the use of formalized indicators of market attractiveness and competitive status. The source data uses expert opinions predictive indicators.

Porter value chain analysis and competitive analysis . They were asked to present the set of functions performed by the enterprise in the form of chains of value creation processes. At the beginning and end of the chains, the activities of the enterprise are integrated (consistent) with the activities of business partners.

Competitive analysis is carried out on the "field of forces" acting on the enterprise. The author identified five main ones, including: the influence of buyers, the influence of suppliers; the possibility of the emergence of new competitors, the existence of substitute products, the actions of competitors within the industry. The factors causing these forces are investigated, their ratio is estimated. Based on the analysis, a optimal strategy. The technique does not give specific recommendations and is limited to qualitative analysis.

Value chain analysis encourages a firm to adopt a strategic cost analysis that compares all value-creating activities that deliver value to the customer. In addition, this analysis includes many more economic cost drivers that affect buyer equity, such as structural drivers (scale, expertise, technology, complexity) and executive drivers (management style). full quality, plant planning, loading production capacity, technological approaches in the production of high-quality products, vertical relations with suppliers and buyers).

It has become necessary to use the accumulated experience in planning, analyzing and controlling costs in a relatively stable business environment to achieve the goals and implement strategies of the organization in a rapidly and unpredictably changing environment. It was necessary to move from outdated methods of allocation and cost analysis "after the fact" to a modern concept strategic management costs.

Strategic cost management refers to an analytical system for correlating significant accounting information with a firm's strategy. Cost data is used to develop a strategy to create and realize sustainable competitive advantage. Modern accounting is Information system serving the acceptance process management decisions(Fig. 1).

Fig.1 Accounting as an information system for making managerial decisions

Accounting, thus, provides quantitative information for the process of making and implementing management decisions. The information link between financial and managerial accounting is not regulated by any legislative norms and standards. However, management accounting information must be consistent with and comparable to financial accounting information. To ensure such comparability, careful consideration should be given to the development process accounting policy enterprise, which should be formed jointly by the chief accountant and financial director. Otherwise, the collection and processing of accounting information used to make management decisions will have to be handled by a special accounting service, which, in the face of intensified price competition, will not help reduce or optimize costs.

The process of conducting a value chain analysis begins with an internal analysis of the firm and then leads to an external competitive analysis of the industry's cost system. It ends with the integration of these two analyzes to define, create and potentially maintain competitive advantage.

1.2 Functional cost analysis

Functional cost analysis is understood as a method of complex system study of the functions of an object (product, process, structure), aimed at optimizing the relationship between the quality, usefulness of the object's functions and the costs of their implementation at all stages life cycle.

6. Goals of the organization, areas of goal setting. The composition and characteristics of the factors influencing the formation of the goals of the organization. pattern technique.

12. Basic techniques and technologies of industry analysis: industry life cycle curve, determination of market capacity, assessment of the level of market concentration, Porter's model, experimental curve, kfu.

13. Formation and use of root competencies in the strategic management system.

15. Analysis of consumers in the strategic management system. Customer satisfaction assessment (csi method).

16. The essence and content of management analysis. Methods of management analysis

17. The purpose and procedure for identifying the strengths and weaknesses of the organization. Tasks and essence of swot-analysis.

18. Strategic analysis of costs and cost chains. scm concept. The value chain as an alternative approach.

19. Assessment of the company's competitiveness. Assessment methods. Competitive profile of the company.

20. Directions and tools for searching for strategic problems in the organization. Techniques and technologies for process revision.

21. Goals and main stages of portfolio analysis.

22. Matrix of the Boston Consulting Group.

23.Matrix McKincey - General Electric.

26. Basic business strategies

27. Determination of the competitive advantages of the organization.

Application conditions and risks of differentiation strategy.

31. Conditions of application and risks of the strategy of focusing on the segment (niche strategies).

Ticket 32

Ticket 33. Features of the "best" cost strategy.

34. Value chain as a strategic management tool. Analysis of the value chain structure.

35. Using offensive strategies to stay competitive.

36. Using defensive strategies to maintain competitive advantage.

37.Strategy of temporary competitive advantages.

38. Goals, motives and mechanisms of diversification.

39. Diversification strategies and their classification.

40. Organizational support for the implementation of the strategy: policy, regulations, strategic initiatives, rules, budget

41. Integration strategies and their classification.

42. Reduction strategies and their classification.

43. Strategies of concentrated growth and their classification.

44. Functional and operational strategies (Internet).

45. Thompson-Strickland matrix as a tool for choosing strategic actions.

46. ​​Using the strategic cube to justify strategic actions.

48. Strategy of harmony of supporting and disruptive technologies.

49. Strategy of core competencies (core competency of the corporation)

Properties of core competencies

50. Strategy as a revolution.

51. Blue Ocean Strategy

52. Dynamic Ability Strategy

Levels on the descending branch of the cycle

Levels on the ascending branch of the cycle

55. Balanced scorecard: main projections and components.

1) 100% result oriented

18. Strategic Analysis costs and cost chains. scm concept. The value chain as an alternative approach.

Strategic cost analysis captures a company's cost position relative to its closest competitors. The analytical tool for such an analysis is the concept of the cost chain. Company's own cost network. Main activities and costs: procurement of materials and their storage; main activity; storage and transportation of finished products; sales and marketing; service; profit. Ancillary activities and costs: research and product development, technology development; human resource management; general management Scheme of the cost chain system. Works, costs and profits of suppliers -> work, costs and profits of the company-> work, costs and profits of those who bring products to the consumer-> cost chains of end consumers Differences between accounting when comparing costs. Traditional accounting: wages; deductions for social needs; material costs; depreciation; overhead costs; general expenses; other expenses. Accounting by type of activity: assessment of the supplier's capabilities; placing orders; quality control of incoming materials; internal management; problem solving SCMconcept(Strategic Cost Management). The main difference between strategic cost management and traditional cost management lies in a fundamentally different worldview in relation to the cost management process. SCM creates the basic strategic settings for the cost management system, and traditional methods “clean up” the cost, including using the dependence of costs on production volumes. differenceSCMfrom traditional management by goals. SCM: it is possible to plan to increase the value of costs in any part of the value chain, if that will cause an adequate reduction in costs for other parts or bring another competitive advantage to the company. Tradition: cost reduction by any means as the main way to retain and gain competitive advantages. differenceSCMfrom traditional cost management in terms of cost analysis methods. SCM: value is considered in terms of the various stages of the overall value chain of which the enterprise and its division are part. Traditional: an estimate is made of the amount of costs attributable to a unit of production or a production unit; the emphasis is on the internal position of the enterprise. differenceSCMfrom traditional cost management in terms of describing cost behavior. SCM: costs primarily depend on strategic choices; costs are a function of much more general structural and functional factors. Traditional: costs are considered mainly as a function of the volume of production; a detailed analysis of variable and fixed costs is carried out; the volume of production is considered as a critical factor in the formation of costs. SCM concept as a result of the merger of directions: analysis of value chains; strategic positioning; analysis and management of factors that determine costs. The concept of value creation network (CCC) - it is the context within which a company identifies, responds to, customer needs, acquires raw materials, responds to competitors, and pursues profits. The CCC concept defines how the economic attractiveness of a new technology is evaluated. The main purpose of the concept is to establish what benefits companies expect to receive from the development of supportive or "disruptive" innovations.