Abstract
- Introduction
- 1. Relevance
- 2. The purpose and objectives of the study, the planned results
- Conclusion
- References
Introduction
In modern conditions, cost management is considered as a means of obtaining a high economic result by an enterprise, since in its general form it is determined by the difference in income from the sale of products and the cost of its production and sales. Production costs occupy the main place in the cost structure of an industrial enterprise, concentrating in itself the results of all its activities.
1. Relevance
The magnitude of the costs affects the financial performance of the company and improve production efficiency. The level of costs plays a significant role in business, therefore, to understand the nature of the occurrence and the behavior of the costs of the enterprise, create a cost management system. In this regard, the issue of cost management in the enterprise becomes especially relevant.
2. The purpose and objectives of the study, the planned results
The purpose of the work is to develop recommendations for improving the management of costs of PJSC "Donetsk Metallurgical Plant".
In the master's work to achieve this goal the following tasks:
To study the essence of costs and features of their formation
To study the theoretical foundations of cost management in the enterprise;
- to analyze the dynamics of the main indicators of activity of PJSC "Donetsk Metallurgical Plant";
- to analyze the dynamics and structure of the enterprise
In the research process, the following methods were used: a systematic approach, quantitative and qualitative analysis, horizontal and vertical analysis, and others.
This master's work is not completed yet. Final Completion: June 2019. The full text of the work and materials on the topic can be obtained from the author or his manager after the specified date.
Conclusion
Thus, the improvement of cost management is aimed at continuous search, identification and development of reserves to reduce resource expenditures, their planning and rationing, operational accounting and classification analysis of costs, incentives to save resources and reduce costs, aimed at improving the efficiency of the company's financial and economic activities.
This master's work is not completed yet. Final completion: June 2019. The full text of the work and materials on the topic can be obtained from the author or his head after this date.
References
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