MANAGEMENT PROCESS OF PRODUCTION COSTS AT THE ENTERPRISE
Journal Title: Сталий розвиток економіки - Year 2017, Vol 34, Issue 1
Abstract
Purpose – of the management of production costs the company to improve analysis, monitoring and detailed classification of costs based on production volume and justification of spending items and elements of production. Methodology of research. To achieve this goal the article used methods: induction and deduction, theoretical synthesis, systematic approach to determine the economic essence of production costs, determining the place of production cost and efficiency management; tabular and graphical methods for visual images submitted data; abstract logical – to summarize theoretical propositions, formulated conclusions and proposals. Methods of analysis and synthesis of conclusions on the feasibility and possibility of practical use of research results. Findings. Proved that the range of articles and items for the cost of their recognized to the flour-grinding industry is important for the identification and analysis of costs, as will regulatory and process-implement methods of accounting, to the traditional calculation option cost accounting or accounting system of direct costs "direct-costing" for the calculation and analysis under complete and incomplete (reduced) production unit cost. Proved that the purpose of any business entity is to maximize profits and increase efficiency, but unless effective cost management, achieving high performance of the company will not be possible. Originality. A classification for use in production costs based on production volume and the range of items and cost elements under production cycle. Practical value is that the main provisions of the study in the form of practical recommendations can be used by the company in the organization of management accounting costs in order to minimize them.
Authors and Affiliations
Olena Lyshchenko, Oleksandr Deineha
Keywords
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