Essence of investments

In macroeconomic of the investment - there is the part of cumulative charges consisting of charges on new means of production and in new habitation and a gain of commodity stocks. That is, investments is the part of a total internal product not consumed in the current period and providing a gain of the capital in economy.

Investments are divided into straight lines, портфельные and intellectual.

Real investments (straight lines) - capital investments by a private concern or the state in manufacture of this or that production, assumes formations real the capital. It is possible to carry to direct investments not only the expenses connected with manufacture, but also, for example, construction of the house, purchase of the car, subjects of art or collection wines.

Портфельное (financial) investments - capital investments in the action, bonds and other securities which have been let out by corporations or the state, and also in bank deposits. An investment of means in an exchange of that or otherwise issued obligations represent портфельные investments.

Intellectual investments - joint scientific development, transfer of experience, the license, a know-how, preparation of experts on rates, retraining of personnel, etc.

Investments private and state differ among themselves in directions, the purposes, sources of formation. Private investments go to those branches of economy where there are the best conditions for reception of profit. The state investments go basically on the military purposes, and also on the purpose of regulation of development of economy.

The investment policy of Republic Kazakhstan.

At a modern, constantly progressing level of integration of the world economic system, a necessary condition of development of economy of any state is high investment activity which is reached by means of growth of volumes of sold investment projects and their effective utilization in priority sectors of production of goods and social sphere.

Creation of a favorable investment climate in the country is a whole complex of the various measures making following system of parameters, being a basis of the comparative analysis of an estimation of an investment climate in Kazakhstan for the given period:

- The characteristic of potential of the market of the country;

- Security natural resources and a manpower;

- A condition and promotion of economic reforms;

- Legislative base for investments;

- Granting privileges under taxes and the custom duties;

- Ordering acceptance of administrative decisions in the State bodies;

- Development of a market infrastructure and the currency market;

- Stability of bank system;

- Stability and an orientation of a political climate.

Theme 11. Production costs and realization of production

Concept, structure and kinds of costs, constants and variables

Costs

Set of the expenses transferred on made production, refers to as production costs.

Expenses are made on the used industrial branches - labour (human), material (raw material, combustive-lubricating materials, etc.), water, which manufactures during a work cycle partially or are completely used.

Distinguish constants and variable costs.

Constants - expenses for a payment, for management, purchase of combustive-lubricating materials, raw material, the electric power.

Variables - on formation, public health services, on expansion of manufacture.

Definition of need for material resources begins with normalization of the charge of raw material, materials, fuel and other values. Norms of the charge represent the scheduled building establishing the maximal charges of corresponding materials on a unit of production. Norms of the charge pay off on a unit of production and for the certain term.

Scheduled accounting of the cost price of production represents calculation of expenses for its manufacture in the planned period, made on calculation clauses of charges. The full cost price of production is reflected with calculation clauses of charges:

1. The Basic raw material.

2. Other basic materials.

3. Transport-procuring charges.

4. Losses on easy container.

5. The Packing material.

6. Fuel and the electric power on the technological purposes.

7. The Salary of the basic industrial workers.

8. The Salary of additional workers.

9. Insurance and pension payments.

10. The Overhead charge.

Some kinds of expenses which also on the essence make a part of current costs, do not join in accounting, and are compensated by a total sum from the final final income of the enterprise, it:

The general and administrative charges;

The charges connected with realization of production.

Clause of expenses of accounting with 1 on 30 date make the final cost price of production, and in view of clauses And and - makes all charges of costs.

Thus, production costs of the enterprise are a part of cost of production and term of money. Set of current expenses for manufacture and realization of production form the cost price of made production.

The sum of all expenses for reception of production represents the cost price of gross output

Са=ОШ Or Са-АШ+ Amortization +МЗ

где:Са-Gross output; ОШ - industrial expenses;

АШ - a payment of workers; Amortization - amortisation charges;

МЗ - material inputs on production. The cost price of a unit of production is defined (Са) by the attitude of the sum of all made expenses for quantity of gross output

Са=ОШ/ВП Or Са = АШ+ Amortization +МЗ/ВП

Where: ВП - gross output

It is expressed in tenge on unit of volume in tons, pieces, tenge.