5. Solution of exercises:

Exercise 1. Give examples from foreign practice of the organization of a salary.

Exercise 2. Using statistical data you must to determine a minimum level of a salary by Kazakhstan and the Karaganda region.

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

Methodical recommendations: Preparation for performance of tasks should be began with studying of recommended literature. When studying the theme, it is important to know a current situation of the Kazakhstan’s labor market. It is necessary to understand exclusive importance of growth of a labor productivity for a gain of production volume.

Preparation for performance of tasks should be began with studying of recommended literature. Studing of a material, it is important to understand a role of motivation of labor, to study forms of wages of workers. Special attention it is necessary to turn a ratio of growth of labor productivity and a salary. For work to use normative legal acts of Republic of Kazakhstan and statistical materials.

Literature: 1-42.

Theme 10. Expenses of firm

1. Concept of prime cost. Group of prime cost on elements of expenses. Calculation of prime cost of separate products.

2. Classification of expenses. Minimization of expenses in the short-term and long-term periods.

3. Prime cost planning: absolute measures, relative indicators.

4. Classification of indicators of prime cost. Major factors of decrease of prime cost.

Tasks:

1. Discussion of the questions;

2. Work with the glossary;

3. 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 recommendations: 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.

Literature: 1-42.