წარმოების დანახარჯებისა და ფინანსური შედეგების ურთიერთკავშირის ანალიზი

This work deals with interconnection of production costs and financial results. This thesis consists
of two parts. In the first part, the costs of general production are reviewed. Definitions of expenses
are explained and categorized according to the classifications. In the process of production, it is very
important to determine the expenses correctly, calculate and belong to what will then be reflected
to the final result, correctly. In the first part are also presented different ways of calculating cost. The
calculation of the cost is crucial for the company in general. An analysis of the cost of product and
one lari realized products are shown.
In the second chapter it is discussed what is the system of financial indicators and the methods of
its analysis. The financial results of LTD “Chiaturmanganum Georgia” are shown and various
calculations are made on them. The connection between the volume of production, production
expenses and the profit of the company is explained. Different types of coefficients on the
profitability were calculated based on financial data of LTD “Chiaturmanganum Georgia”. 2015-2017
years are chosen to be reviewed as an analytical period.
As a result of the theoretical and practical studies, various conclusions are made and
recommendations are issued.