Английский язык: Аннотирование и реферирование текста

35 For the determination of the market price it is necessary : • To know all expenses and the prime cost of production unit. • To know all the time the prices of the competitors. • To foresee at what expensive prices the customers are ready to pay for the goods. • To compare the prices of the new goods to the prices of the same goods available at the market. • To use a system of discounts for different categories of cus- tomers and sales volume; depending on the season, etc. The prime cost of a unit manufactured production us calculated as a sum of all components included in the product. All types of expen- ditures are divided into: variable and fixed. The variable expenses are directly connected with production and depend on production volume. They may be directly related with the given production (raw materials, components). The fixed expenses are those expenses that cannot be directly re- lated with production, in spite of the production results, even in cases of absence of finished products (wages of the administration, rent, lease, amortization of long-term assets, part of the expenses for electric- ity, communication expenses – telephone, advertising, insurance, and others. As a rule, in services the fixed expenses have high share in prime cost. That is why, in this sector price-formation should be very flexible. Comparing the results from the marketing researches and the production capacities of the enterprise, you may determine the sales volume, i.e. how much production might be sold for certain period of time. Multiplying the production price to the foreseen sales volume you may receive the incomes from sales. On the base of calculated in this way indices you may determine the profit from production. The presence of profits still does not mean that the business is successful. It is very important to have financial resources when staring