Conduct cost analysis of enterprise business practices and diversifying production

This paper proposes an integrated approach to the regular economic analysis at the enterprise and diversification of its production process. The types of diversification strategies in the enterprise. The necessity of carrying out cost analysis of economic situations, which will facilitate the correct pricing decisions. The ways of the development of new products. Justified the most economical, which can more fully use the available reserves and do minimum investment. The features of the pricing for the new products, which is that, on the one hand, their production cost is compounded by the investment component and the first stages of development of operating costs also increased, on the other hand, having a novelty and commercial appeal, the prices of these items can be installed with an increased rate of return. The dependence of the investment component in the price and put forward recommendations to reduce investment costs in prices, using the idea of the functional approach. It is proved that the selected option in terms of assimilation of a new product design solution will differ greatest adaptability for the conditions of production. The indicator can be more appropriately taken into account when calculating the investment component prices for the preparation of contracts with customers. In the proposed method selection option from the standpoint of being a destination price of the new product, which will provide coverage of not only current, but also the investment costs. Furthermore, assessment of the implementation rate gives an indication of how effectively cope designers and engineers with the task of creating a technological and economical to manufacture products.