Abstract
Соntent
- Introduction
- 1. Theoretical aspects of generating costs in the enterprise
- 2. Methodological approaches to rationale costs
- 3.Recommendations for determining naprvleny Reduction of costs
- References
Introduction
Dear aim of enterprise is ekonomic Effect Achieving such activities. Ekonomic Effect Can but is , depending on the goals creation and enterprise activities through profit How so and because Achieving any social, ecologically and other improvement . Most seek to maximize profit enterprises, and this is impossible without analysis cost price production, individual cost to manufacture and implementation production, reserves Reduction cost price Identify and introduction recommendations for reducing costs in the enterprise. Only Cost of analyzing complex to manufacture, right being determined Reserves Reduction, Enterprise be able to take reach own way goal and not lose their competitors.
Background
The relevance of this topic is that in a market economy, the direction of reducing costs is of great importance because of their optimization may increase as a result of profit-making enterprises. The problems of the development of theoretical foundations of cost management in the economic activity of our scientists investigated the following: F. Efimov, G. Krayukhina, L. Napadovskaya, S. Nikolaev, A. Skull Chumatchenko M. et al. Analysis of the literature shows that despite the importance of previous research some of the issues relating to the specification of the factors and ways to reduce the cost of production of reserves for opportunities to improve price competitiveness with existing demand and the low purchasing power of the buyers are not well understood [2].
Knowledge of the cost of production, the analysis of these costs allows precise control of the production process. Allows the study of the costs to develop a correct estimate of the level of earnings and profitability achieved by the company. In the exercise of its activity the enterprise, regardless of its form of ownership forced to bear the costs. The level of costs of the enterprise determines its competitiveness in the market and the ability to make a profit, but in the conditions of the market making a profit is the purpose of the enterprise. Because of what the enterprise cost management is of particular relevance.
The purpose and objectives of the study
The purpose of the master's work is to deepen the theoretical positions on the formation of the costs and the development of recommendations to substantiate areas and reserves to reduce them to improve the financial performance of the company.
The main objectives of the study:
- Consider the theoretical basis for the formation expenses of the enterprise.
- Systematic classification of costs.
- Justify the peculiarities of the cost of coal–mining enterprise.
- Conduct a cost analysis of industrial enterprises.
- Determine the methods of planning costs.
- Substantiate factors and reserves to reduce costs.
- Identify areas of cost.
- Consider the methodology for the identification of reserves to reduce costs.
Research object: the formation of the costs of the enterprise.
Research subject: Methodological approaches to the justification of expenditures.
Methods
As part of the master's work is to get the actual scientific results in the following areas. Theoretical and methodological basis of the master's work is the analysis of the works of foreign and domestic authors on the study of ways to reduce the cost of enterprise information - providing an analytical justification of expenditures.
1.Theoretical aspects of the formation of the costs of the enterprise
The economic cost is based on the understanding of the problem of limited resources and their alternative uses. Application resource in one manufacturing process eliminates the possibility to use them for other purposes.
Costs of production are for purchased inputs, the use of which should provide the amount of revenue from the sale of manufactured products to cover costs and provide adequate profit. Profit is the motive of business. However, achieving these goals is highly dependent on the magnitude of applied work, so the cost of production is the most important unit of economic analysis. The expenses and profit from the enterprise different approaches, namely the profit for a given cost to provide the best possible output. Expenditures for this profit should be minimized to ensure the greatest efficiency.
An important condition for the success of enterprises is to achieve the optimal level of production costs, thus increasing the competitiveness of the products and will be a real achievement of long–term growth of enterprises. In managing the company the most important cost management, including monitoring and control costs.[3] Regulation (standard) 16 defines the accounting methodological bases of formation in the accounting of expenditures by the Company and disclosed in the financial statements.
The classification in the general concept – is one of the ways of knowing and learning objects. Its essence is in the distribution of the objects into classes on the basis of certain common properties of objects and natural connections between them.
Figure 1 - Scheduling Methods costs
Costs of the company can be classified according to various criteria. Classification of costs needed to determine the cost of production and consequently for pricing to determine the cost of production, that is, local costs. Of great importance in the classification of expenses management and above all for the implementation of product costing for various management needs[4] .
Consequently, the cost is one of the most important categories of economic activity of the enterprise. Definition of the nature of expenses i correct their classification is an important factor in understanding how to manage them. Classification of costs needed to determine the cost of production, and thus for pricing. Of great importance is the classification of production costs in the calculation of management.
2.Methodological approaches to rationale costs
By planning method realize a concrete way technique by which solved any problem of planning, calculated numerical values the proposals, strategic plans and programs.
n theory, cost planning and cost of production are the following methods: estimated, regulatory, settlement and constructive, Economics and Mathematics. The traditional method, it is widely used in the current plan, is estimated. In special tables plan drawn up cost estimates in accordance with their articles on the cultures (groups), the types of animals (groups), etc. Costs are estimated on the basis of flow charts or planning standards for the elements of cost per hectare, head of livestock, a unit of production. The main disadvantage of this method is the complexity of planning calculations are not eliminated by the use of modern information technology departments.
This shortage is not in the standard method by which planning costs and the cost of production is based on the developed according to the specific conditions of production of science-based regulations. Improvement of the economic mechanism of management in enterprises, the effective functioning of the mechanism against costly require the creation of an appropriate regulatory framework. It must include a set of reasonable human, material and financial rules and regulations, different levels of detail, the procedures and methods for their development and use in the planning and economic and other calculations[6] .
3.Recommendations for determining naprvleny Reduction of costs
In the third section, "Guidelines for determining ways to reduce costs," plans to develop recommendations identification of reserves to reduce costs and justification of ways to reduce costs in the enterprise.
References
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