Optimization of costs related to production of small electric machines

The article discusses the possibilities of reducing the cost of small electrical machines. Cost reduction is achieved by changing the manufacturing constructions small electrical machine. Using these technical amendments is obvious impact on the pricing of the product. Price calculation of the product is determined by cover contributions. Contribution margin should always be considered to cover overhead costs, namely variable and fixed costs associated with the production and management of manufacturing small electrical machinery and desired profit. The case study presented in the article examines the impact of technological changes on the selling price, which respects the individual types of costs, the overall financial plans of organizations associated with the production of small electric machines.