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ABSTRACT

The maintenance

Introduction

The basis for the development of the state is its economic potential. The government should focus its efforts on the development of an important industries to ensure competitiveness of the regions that will ensure the competitiveness of the economy as a whole. The economic processes in the state, to varying degrees, impact economic entities.

The main aim of each company under an unstable economic environment, falling demand, reduction in sales, loss-making production, an increasing transportation costs, is the optimization of costs, because organizations may be at a very uncompetitive position without constant monitoring of expenditures. Economic entities should make management decisions with limited financial resources and high variability of external and internal factors.

1. Theme urgency

To date, the profit maximization and production efficiency are the main objective of enterprise activities. The increases prices in raw materials, materials, fuel, energy, and also increased in interest rates of borrowed resources lead to raising costs of industrial enterprises. Therefore, the improvement of production cost management practice, taking into account these factors, will enable enterprises to provide a cost-effective production through costs minimization and profit maximization. The efficiency of production greatly dependent on economically literate use of all resources, which necessitates the creation or improvement of the existing enterprise cost management system.

Cost management allows:

  1. To produce competitive products through lower costs and prices.
  2. To provide timely, high-quality and reliable information on the cost of individual products and their market position compared to other manufacturers products.
  3. To make a constant search and use more rational and effective cost management methods.
  4. To assess the activities of each enterprise division from a financial standpoint.
  5. To make informed and effective management decisions.

Cost management implies the use of a whole range of measures, methods and approaches. Each of them is directed to reduce costs and control in the production process. Creation of such system requires analysis of theoretical-methodological supply.

2. Objective and tasks of the research

Objective. To improve theoretical-methodological basis and develop practical recommendations for creating an effective mechanism of the cost management for the production of industrial enterprises products.

Main tasks of the research:

  1. To summarize the approaches to the definition of "costs" as an economic category in terms of the various authors.
  2. To consider the classification system of costs according to certain indications.
  3. To evaluate the most relevant factors that influence the level of costs.
  4. To justify the nature and feasibility of cost management.
  5. To analyse the features of cost control of industrial enterprise.
  6. To determine the most effective methods and approaches to cost management and cost accounting for production.

Cost management theoretical, methodological and practical aspects are the object of research

Subject of research:the mechanism of the process of cost management for the production of industrial enterprises products is the subject of research.

3. Scientific and practical significance of the research

The theoretical significance of the obtained results is the generalization of the scientific information to choose possible methods of affecting costs; identification of the need for further improvement of the approaches to create an effective cost management system of industrial enterprise.

The practical significance of the Master's perfomance is the development of the most effectivecost management mechanism for the production of the chemical industrial enterprise products.

Expected output. In the course of Master's perfomance will be develop the cost management mechanism to the specific Donbass enterprise of chemical industry, given the current unstable crisis situation.

The scientific novelty consists in the justification of theoretical and methodical bases of cost management at enterprises of Donbass priority industries that allows to adapt the existing tools and techniques to modern conditions of functioning.

The degree of elaboration of the research topic.The cost management problem is very important and is the object of research of many domestic and foreign authors.

However, in their works the problems of cost control optimization by using various combined methods taking into account the changing conditions, are not sufficiently represented. In this regard, it is necessary to enhance the work on search of ways of development and generalization of the results obtained.

4. Costs in the enterprise management system

In the first Chapter, “Costs in the enterprise management system”,the definitions of “costs” in terms of the domestic and foreign authors are disclosed; the features of costs as an object of management are summarized; the factors influencing the level of production costs of industrial enterprises are substantiated.

Costs are a monetary valuation of the resources used for the production and sale of finished goods, works, services over a certain period.

Costs are the key element, which shows the company efficiency. Companies' lack of knowledges of methods and ways of managing lead to the irrational use of resources, increases of production costs, the adoption of wrong management decisions. Cost management is the foundation for the effective operation of the enterprise.

5. The mechanism to the implement cost management process

The second Chapter “The mechanism to the implement cost management process” reveals the essence of cost management and its primary aim; the cyclical cost management system of the industrial enterprise is identified.

Cost management is the subsystem of enterprise management system, which characterizes the knowing how to save the organization's resources and maximize their return.

The purpose of cost management is the ensuring economical use of resources and to maximize their return. The most important and fundamental part of the system is the process of cost management.

The cost management mechanism is a system of basic elements that ensure the development and implementation process of management decisions in forming costs and their impact on profit and enterprise competitiveness. The industry sector of enterprise is essential in the development of cost management mechanism.

6. The methods of cost management and cost optimization

In the third Chapter, “The methods of cost management and cost optimization” the main methods of cost management and cost accounting with a view to their optimization are identified; the practical aspects of cost management methods are covered.

Cost management requires continuous development and implementation based on integration of promising methods in existing practice.

Conclusion

Costs are an integral part of the process of production and sales. The main aim of each business is the creation of an optimal system of costs optimization system of the while maintaining products quality. Cost management extends to the all types of management and it allows the organization to keep a competitive market position and also is the way to achieve high economic results.

Cost management functions realized through broad management functions: planning, forecasting, organization, coordination, regulation, control, promotion. That's why a need for a detailed study of the level of costs, revenues and profits as interrelated elements is existed when you create a unified cost management system.

The company should take into account the constant changing market conditions (the prices of raw materials, materials) to create the cost management system. The development and using of approaches and methods allow the company to save resources and to receive from them the maximum return. The need to take into account the specificities of cost management in the selection of methods will determine the level of effectiveness practical use of the chosen method. The cost management system generates the reliable information for making management decisions in the current production process. It should be introduced comprehensively that will provide to meet the challenges and to increase economic efficiency of the enterprise as a whole.

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