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Improvement of cost management of a basiness unit

Introduction

In the transition to a market economy many businesses losing public support, are independent entities of economic life. The choice of the type of activity the production process, production and marketing of finished products are the prerogative of the enterprises themselves. In a self-financing major challenge for firms is to make a profit objectives in an amount sufficient for the reproduction process. The basic condition for increasing profits is to reduce costs of production and marketing.

Effective use of enterprise resources is not possible without deliberate action on the building costs, monitoring their level and economic incentives to reduce them, which is the essence of management costs. Ability to effectively manage costs and get the best results from them is a decisive factor in the stability of the enterprise market conditions. Therefore, the question of cost management is very important for modern enterprises.

Background

The changes taking place in the economy of our country, require corresponding changes in the economic mechanism and the formation of modern management costs. The future economic development of enterprises in Ukraine is impossible without improving existing management cost of production. Creating economic system necessitates the development of one of the major areas of accounting and analytical process - accounting costs of production and the formation of production costs.

The problems of cost management is dedicated to scientific work as domestic scientists Ukraine: Borodkina O.S., Butynets F.F. [6] Belugas M.T., Chairman S., Z. Hutsaylyuka, Yefimenko V.I., Zavgorodniy V.P., Zabilevych S., Kuzhelnoho M., V. Linnik, LitvinмY.Y., V. Parkhomenko, Samborskyi V.I., Swiderski E.V., Hill V., Tkachenko N.M., Chumachenka M.H. others. So creative works of foreign scholars: B. Hovindaradzhana, K. Drury, D.G. Syhela, William Stevenson, M. Porter.

The purpose and objectives of the study

The purpose of the master's work is the development of theoretical principles and practical recommendations for improving the management of the formation expenses of the entity. To achieve this goal was formulated and put the following tasks:

  1. Organize and summarize the theoretical basis of the formation and cost management for modern and national economic conditions.
  2. Clarify the economic substance of the production costs and production costs of production.
  3. Examine current methods of cost management, their advantages and disadvantages.
  4. Develop proposals to improve the methodological principles of formation of the cost of production.
  5. Analyze the structure and dynamics of the production costs of enterprises in order to identify priority areas of cost management.

Research object: Is the process of formation, distribution and management of the enterprise.

Research subject:The study examined the principles of cost management company..

Methods

The theoretical and methodological basis of the master's work is the work of domestic and foreign scholars on cost management, laws and regulations and the provisions for accounting, planning, analysis and control costs in the workplace. Studies were conducted using the following methods: dialectical knowledge, comparison, analysis, synthesis, theoretical generalization - to study economic phenomena and study the theoretical foundations of development and cost management; systematic approach, grouping, abstract and logical method - to explore methods of generating and distribution expenses drawing conclusions, economic and statistical, systematic and comparative analysis - to analyze the technical and economic performance indicators, structure and dynamics of costs, the balance method, and the analysis of the cost structure of the company.

Scientific novelty.

Based on a comprehensive study in the master's work the theoretical, methodological and practical principles of improving cost management entity.

1. The theoretical basis of cost management in the enterprise

The essence of the concept of cost analysis of the existing classification system cost and defined normative–legal framework of accounting and cost control

At all stages of the production process there are costs. Therefore, understanding how to manage them, the costs should be classified. Economically justified classification of costs is an important prerequisite for the successful organization of planning, accounting, monitoring, analyzing production costs, product costing and effective cost management [9].

One of the major issues of development and costing is regulation. In order to determine the position on the matter has been considered as forming a system of regulatory accounting costs of production and the calculation of production costs for each approach in some way affect the accounting:
Level 1 - Law "On Accounting and Financial Reporting in Ukraine;
Level 2 - the system of national regulations (standards) of accounting;
Level 3 - guidelines for the formation of the cost of goods (works, services) in different areas;
Level 4 - internal working documents developed by the enterprise.

2. Methodological aspects of cost management

The system of cost management, basic methods of formation expenses, provided their general characteristics, specified basic modern management costs, their advantages and disadvantages.

Cost management system (suv), as well as any management system consists of two subsystems: one that controls (control subject), and that which manage (control object) [19]. To determine the relationship building costs were considered overall scheme cost management in the enterprise.

Organization management costs associated with determining the place of formation expenses and centers of responsibility for their maintenance, and developing a hierarchical system of linear functional relationships and units and individual employees who perform the full range of industrial and economic activities and accounting.

Formation of the company's expenses may have a financial aspect, organizational aspects and motivational aspects of cost management.

In the management cost using various methods of control, such as: direct costing, standard-fare, Target costing (target costing), abzorpshen costing, Kaizen costing, SVR analysis, cost-kilynh, benchmarking costs lss analysis, the method of EVA and so on.

3. Ways of improving waste management in the enterprise

It was considered the dynamics of costs, the cost structure of production and its change, for example mine SE "Coal energy company" "October mine."

There is mining of coal from deeper horizons in worse geological conditions that primarily leads to an increase in material costs and labor costs, along with deductions for social needs, and requires additional investments in fixed production assets.

For this purpose have been developed recommendations to improve the management costs of the enterprise.

References

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