title: Ð­ÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð·Ð°ÑÑÐ°Ñ Ð¸ Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð² ÑÐµÐ»ÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ð´Ð¾Ñ Ð¾Ð´Ð½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÐ¸Ð¼Ð°ÐºÑ ÐÐ°ÑÐºÐµÑ")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Economic justification of costs and their optimization in order to increase profitability (for example, Dimax Market LLC)
Creators: name: Ð¡Ð¸ÑÑÐ¾Ð²Ð°, Ð®Ð»Ð¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð·Ð°ÑÑÐ°ÑÑ
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ
ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐ¾Ð´Ð°Ð¶
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
costs
cost optimization
return on sales
efficiency

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð­ÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð·Ð°ÑÑÐ°Ñ Ð¸ Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð² ÑÐµÐ»ÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐÂ« ÐÐ¸Ð¼Ð°ÐºÑ ÐÐ°ÑÐºÐµÑÂ»)Â»
ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¿ÑÑÐµÐ¹ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð·Ð°ÑÑÐ°Ñ Ñ ÑÐµÐ»ÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾ÑÑÐ¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 
1. ÐÐ°ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ ÑÐµÐºÑÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ;
2. ÐÑÑÐ²Ð¸ÑÑ Ð²Ð¸Ð´Ñ Ð·Ð°ÑÑÐ°Ñ;
3. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¼ÐµÑÐ¾Ð´Ñ Ð¾ÑÐµÐ½ÐºÐ¸ Ð·Ð°ÑÑÐ°Ñ Ð¸ Ð¿ÑÑÐ¸ Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸.
4. ÐÑÐ¾Ð²ÐµÑÑÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐ±ÑÐµÐºÑÐ°;
5. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð·Ð°ÑÑÐ°ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐ±ÑÐµÐºÑÐ°, ÑÐ¾ÑÐ¼Ð¸ÑÑÑÑÐ¸ÐµÑÑ Ð² Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½Ð¾Ð³Ð¾ Ð²Ð¸Ð´Ð° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸; 
6. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°ÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÐµ Ð½Ð° Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð·Ð°ÑÑÐ°Ñ.
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐ¸Ð¼Ð°ÐºÑ ÐÐ°ÑÐºÐµÑÂ», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð·Ð°ÑÑÐ°Ñ. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÑÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾, ÐºÐ°ÐºÐ¸Ð¼ Ð¾Ð±ÑÐ°Ð·Ð¾Ð¼ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ Ð²ÐµÐ´ÐµÑ ÑÐ²Ð¾Ñ ÑÑÐµÑÐ½ÑÑ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÑ. ÐÐ½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ: Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐ¼Ð¸ Ð¼ÐµÑÐ¾Ð´Ð°Ð¼Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ ÑÐ¸Ð½ÑÐµÐ·Ð°, Ð´Ð»Ñ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð¸Ñ ÑÐµÐ»Ð¾ÑÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾ ÑÐ¸ÑÑÐµÐ¼Ðµ Ð·Ð°ÑÑÐ°Ñ Ð¸ ÐµÐµ ÑÑÑÑÐºÑÑÑÐµ; Ð¼ÐµÑÐ¾Ð´Ð°Ð¼Ð¸ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ½Ð¾Ð³Ð¾ Ð¸ ÑÐ°ÐºÑÐ¾ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ð´Ð»Ñ ÑÐ°ÑÐºÑÑÑÐ¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¸ Ð¸Ð¼ÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ; Ð¼ÐµÑÐ¾Ð´Ð°Ð¼Ð¸ Ð½Ð°Ð±Ð»ÑÐ´ÐµÐ½Ð¸Ñ Ð¸ ÑÐºÑÐ¿ÐµÑÐ¸Ð¼ÐµÐ½ÑÐ°, Ñ ÑÐµÐ»ÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐ±ÑÐµÐºÑÐ° Ð´Ð¾ Ð¸ Ð¿Ð¾ÑÐ»Ðµ ÑÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð¾ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° Ð¿Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð²ÐµÐ±-ÑÐ°Ð¹ÑÐ° Ð¿ÑÐ¾Ð´Ð°Ð¶. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð½Ð° ÐÐÐ Â«ÐÐ¸Ð¼Ð°ÐºÑ ÐÐ°ÑÐºÐµÑÂ», Ð±ÑÐ»Ð¾ Ð¿ÑÐ¸Ð½ÑÑÐ¾ ÑÐµÑÐµÐ½Ð¸Ðµ Ð¾ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ð¸ ÑÐ°Ð¹ÑÐ° Ð´Ð»Ñ ÑÐ¾Ð·Ð½Ð¸ÑÐ½Ð¾Ð¹ Ð¿ÑÐ¾Ð´Ð°Ð¶Ð¸ ÑÐ¾Ð²Ð°ÑÐ¾Ð².
description: The subject of the graduate qualification work is âEconomic justification of costs and their optimization in order to increase profitability (for example, Dimax Market LLC)â.
This work is devoted to the development of ways to optimize costs in order to increase profitability based on the analysis and economic justification of costs. Tasks that were solved during the research:
1. Give a theoretical description of the current costs of the enterprise;
2. Identify the types of costs;
3. Consider cost estimation methods and ways to optimize them.
4. Conduct a financial analysis of the economic entity;
5. Analyze the costs of an economic entity that are formed during the implementation of the main type of activity;
6. Develop and economically justify proposals aimed at increasing profitability through cost optimization.
The work was carried out on the basis of LLC Dimax Market, where a significant part of the actual material was collected: the results of financial analysis and cost analysis. Calculations were made that clearly show how the company conducts its accounting policy. The analysis was carried out by: General scientific methods of research analysis and synthesis, to obtain a complete picture of the cost system and its structure; methods of comparison of coefficient and factor analysis, to disclose the financial and property status; methods of observation and experiment, in order to identify significant features of the economic entity's activity before and after the formulated proposals.
As a result, the financial condition of the company was analyzed. A system for implementing a sales website has been developed. Based on the research conducted at Dimax Market LLC, it was decided to create a website for the retail sale of goods.