1. Discussion of the questions;

2. Work with the glossary;

3. Studying of legal acts of the Republic of Kazakhstan: State program of industrial and innovative development of the Republic of Kazakhstan till 2014, Program of “Road Map of Business — 2020”, The program of investments attraction, development of special economic zones and stimulation of export of Republic of Kazakhstan for 2010-2014, The program of development of innovations and assistance of technological modernization in Republic of Kazakhstan for 2010-2014, The program of development of the Kazakhstan contents in Republic of Kazakhstan for 2010-2014.

4. Questions for discussion:

• Call the essence and types of investments.

• What is function of the Kazakhstan investment fund? Development bank of Kazakhstan? Innovative fund?

• What are techniques of an assessment of investment appeal of the enterprise?

• What are techniques of determination of investments economic efficiency?

• Call the sources of financing of investments.

• Call the sense of scientific and technical policy of Republic of Kazakhstan?

• What is the innovation?

5. Solution of exercises:

Exercize 1. Fill in the following table:

New technology	Situation	Potential the forced-out technologies	Potential use (scope of application)

Exercise 2. Call new achievements in nanotechnology.

Exercise 3. Summarize the autobiography of the inventor who has made the invention which all mankind uses.

Exercise 4. Make chronology of inventions of mankind in XX and XXI century.

Exercise 5. Summarize the basic principles, contents and indicators of innovative economy (economy of knowledge, intellectual economy).

6. Essay writing on the theme “Kazakhstan and innovation: yes or no”

Form of activity: practical work, discussion, independent activity, research activity.

Methodical instructions: Preparation for performance of tasks should be began with studying of recommended literature. Studying of a training material, it is necessary to understand essence of investments and innovations, to define economic efficiency of investments. Studying, it is necessary to familiarize with strategy of industrial and innovative development of Republic of Kazakhstan till 2015 and other state programs.

Basic literature: 1,2,3,4,5,6,7,8,9.

Additional literature: 10,11,12,13,14,15,16.

Periodicals: 17-60

Internet sources and the optional list of electronic sources: 1-6

Theme №9. Costs of production and production realization

1. Concept of costs and gross income

2. Classification of production costs

3. Foreign experience of determining the cost of production

Tasks:

1. Discussion of the questions;

2. Work with the glossary;

3. Questions for discussion:

• What are the expenses? What are types of expenses?

• What is structure of product cost?

• What are methods of the accounting of expenses for production and production realization?

• What are structure and criteria of distribution of overheads?

4. Tasks.

Task 1. The enterprise makes production with the same name at the price of 230 tenge for unit. Specific variable expenses are 180 tenge. Total value of constant expenses is 550 thousand tenge. As a result of rent growth, the general constant expenses increased by 8 %. Define the increase in constant expenses will affect size of critical volume.

Task 2. In the first quarter were made 10000 products at the price of 70 tenge for unit. Constant expenses consist of 160000 tenge, specific variables is 50 tenge. In the second quarter, it will plan to raise profit for 8 %. How many to make product for to raise profit on 8 %.

Task 3. In the first quarter specific variable expenses on a product made 95 thousand tenge, the price of a unit of production of 125 thousand tenge, the general constant expenses of 1000 thousand tenge. In the second quarter of the price for raw materials grew by 10 % that led to growth of variable expenses also for 10 %. Define change of the prices for raw materials affected critical output.

Task 4. The price for a product, making in the first quarter of 200 thousand tenge, in the second quarter raised for 10 %. Constant expenses make 2000 thousand tenge. Specific variable expenses are equal to 60 thousand tenge. Calculate, as change of the price will affect critical volume.

Form of activity: practical work, discussion, independent activity, research activity.

Methodical instructions: Preparation for performance of tasks should be began with studying of recommended literature. Studying this theme, it is important to understand that costs of production and realization of production make the main part and costs. It is necessary to study methods of a calculation of product cost and distribution of an overheads.

Basic literature: 1,2,3,4,5,6,7,8,9.

Additional literature: 10,11,12,13,14,15,16.

Periodicals: 17-60

Internet sources and the optional list of electronic sources: 1-6