Design factors subsystem (function) management accounting estimate (analysis) product competitiveness
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 2, Issue
Abstract
At this time in a number of enterprises there was a situation in which the indicators that characterize the competitiveness of products are not included in the system of indicators of managerial accounting of the effectiveness of the marketing market products of the enterprise and do not serve as a criterion for assessing the marketing activities of the enterprise is not consistent with the requirements that put forward the market to the sub of economic activity, as it creates conditions for achieving the best indicators in terms of the volume of manufactured products and the costs of its production, etc. for example, deterioration of product quality, which directly affects the efficiency of enterprise market. It seems necessary at each enterprise to develop such a system of indicators for assessing the competitiveness of products, which would create an opportunity to improve research on the effectiveness of the market sales. The basis of this system should be the so-called indicators of competitiveness assessment of products, which characterize the efficiency of the market sales of the subject of economic activity. It is very important to creatively approach the definition of a list of indicators of the efficiency of the company's sales market. An important prerequisite for the effectiveness of the company's sales market is as follows: the performance of each economic entity should stimulate what is essential for them in one or another market. Indicators for assessing the competitiveness of products should be established in a differentiated manner taking into account the useful effect and the price of consumption of products of each producer company. The system of these indicators should be simple and clear, which does not overload and does not complicate the list of indicators of managerial accounting of the study of the efficiency of the company's sales market. At the same time, a list of indicators is needed that would provide a sufficiently complete and objective assessment of the competitiveness of products. Therefore, it is necessary that the system of indicators for assessing the competitiveness of products quite real reflects the efficiency of the market sales of the company in this direction and the firm-producers would have a full opportunity to actively influence the indicators. It is also necessary that the system of indicators should be based on a progressive planning and accounting system and enterprise-based accounting and reporting systems. For businesses, the following can be used for performance evaluation management accounting product competitiveness by: normative parameters; technical parameters; economic parameters; integral indicator of competitiveness. These indicators assess the competitiveness improve process efficiency market research enterprise.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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