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Содержание

Introduction

The relevance of the research topic. Cost management in industrial plants is a process that contributes to the achievement of high economic results. As the economy develops more and more attention paid to creating a certain level of product quality at the best price. In the increasingly competitive business leaders come to understand the need for continuous improvement of products to improve its position in the optimization of the quality characteristics of the associated costs.

Currently, the processes of cost management on the quality of the enterprises in most cases do not have the necessary level of system, flexibility and agility. Against the backdrop of growing interest to introduce methods to improve cost management on the quality of a number of problems of a methodological nature, caused by the lack of a unified approach to data management costs.

Effective cost management on the quality of the enterprises can meet the challenges associated with the rational use of resources, increase profitability, create competitive advantage in the market. The relevance of the research topic due to the need to develop an integrated methodological approach to the improvement of quality management based on communication "quality - costs", which aims at striking a balance between the interests of consumers and producers.

The problems of cost control on quality were first raised in economics from the mid-1950s. A significant contribution to the study of issues related to content, classification, accounting and cost analysis for quality, made by foreign researchers - E. Akao, D. Ju, wounds, and E. Deming, K. Ishikawa, F. Crosby, H. Taguchi, A . Feygepbaum, N. Chi-Forde, William Shewhart and others.

The problems of cost control on quality were resolved in line with the individual scientific fields, scientific and practical experience in the work of Russian scientists, among them P. Adler, P. Anisimov, IA Badalov, A. Budishchev, JL P. Gayzhauskas, AV Glitch, D. S. Demidenko, E. M. Karlik, V. Larin, JI. Lisovtseva N., D. Lvov, K. M. Rachlin, M. 3. Svitkin, LE Skripko and others.

The purpose and objectives of the study. The purpose of master's work is a justification ways to improve cost management in the innovation enterprise.

To achieve the goal of the work was formulated and solved a number of scientific objectives:

  • investigated the nature of the economic costs of their role and importance in the enterprise;
  • analyzed the cost function enterprise, and developed a systematic classification of costs of the enterprise;
  • examined the validity and feasibility of costs as an object of management;
  • analyzed by the tools of cost management in the enterprise;
  • identify and analyze the main causes of the cost of the enterprise;
  • clarified the role of innovation for the enterprise, defined the nature and characteristics of innovative companies;
  • researched and developed innovative methods of cost management company;
  • recommendations for the use of tested methods and approaches to managing the costs of the innovation enterprise;

    The object of study – the direction of improving the management costs of the innovation enterprise.

    The subject of research – the principles and methods of effective formation, distribution and planning costs for the innovative enterprise.

    Research methods. Theoretical and methodological basis of master's work served as the fundamental assumptions of economic theory, scientific papers and methodological development of leading domestic and foreign scholars in the field of cost management. Legal Field studies were the legislative and normative documents that regulate the formation and planning costs of enterprises in Ukraine. The information base for research is the statistical material, data recording and reporting of primary industries, the results of their research and observations.

    The study used such techniques as a method of systematic and comprehensive analysis, a method of becoming a cause-effect relationships, economic-mathematical methods, etc.

    Basic maintenance of work

    The introduction considers the relevance of the proposed topic, its objects and subjects of the study, namely, the principles and stages of ways to improve cost management innovation company.

    In the first section, "Theoretical foundations of cost management company," the issues related to the definition of costs for the development of economic theory, the theoretical aspects of the disclosed process, cost management, as well as the nature and cost of planning in the enterprises in Ukraine.

    The different approaches to the interpretation of "investment" and "innovation".

    In the second section, "The development of effective methods and approaches to cost management innovation company" address issues related to the definition of concepts such as "innovation" and "innovative enterprise", as well as the importance of determining the direction of innovation to achieve positive financial results of enterprises and the development of methodological approaches to the innovative cost management company.

    In the third section presents the theoretical and practical guidance on effective cost management innovation company.

    An important aspect of cost management company is a rational and detailed planning, which ensures efficient operation of the enterprise and profit maximization. Also, good governance costs and pricing in conjunction with the novel gives a double economic benefit.

    To control costs is important to respect the principle of efficiency, which can be calculated using the formula: E = P / E where E - efficiency in the general form P - (profit), Z - the costs (resources)

    The main feature of cost management in innovation - is to manage the costs of research and development, organizational and technical preparation of production and introduction of new products into production.

    Conclusion

    In the master's work on the basis of the research carried out solving actual scientific and practical problems of cost management innovation company. General conclusions formed on the research results are as follows:

    1. In this paper we have investigated and analyzed the cost function, refined and systematized their classification in order to ensure the effective and focused management of the enterprise.

    2. Were investigated and analyzed concepts like "innovation", "innovative enterprise", and defined the importance of innovation for the development of modern enterprise, and identified the main advantage of the innovative direction of the enterprise.

    3. As the recommendations for effective cost management of innovative enterprises have been proposed: the economic and mathematical model of the planning costs of innovative enterprises, the system of measures to optimize the cost and pricing of innovative enterprise. Also among the recommendations made - formed the main directions of development of investment policy to maximize the profitability of innovative companies.

    At the moment of writing of the Abstract the Master's work is not complete yet. The final end falls on December, 2012. Full text of the work and materials on a subject can be received at the author or his head after the specified date.

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