Development of methodological provisions of economic analysis of production costs of large industrial enterprises
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 42, Issue 1
Abstract
In the course of the research, the scientific achievements concerning the methodology of economic analysis and analytical procedures for assessing the cost effectiveness were analyzed. The article investigates the tasks facing the economic analysis and, in the future, the analytical information used to make managerial decisions on the behavior of production costs. A variety of views were found on the objectives of the economic analysis of production costs. The analysis made it possible to conclude that the main task is the formation of analytical information on causal relationships in the behavior of production costs of large industrial enterprises. The basic directions of methodical maintenance of economic analysis of industrial expenses of the big industrial enterprises are determined. In the course of the study, it was proposed to expand the content of each of the stages of the economic analysis of the production costs of large industrial enterprises. The stages include: preparatory stage, technological stage, analytical stage, final stage.
Authors and Affiliations
O. K. Fokin
Keywords
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