Operationally oriented cost management in enterprises growing livestock production
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 25, Issue
Abstract
The purpose of this paper is to develop management techniques manufacturing costs companies growing industrial livestock production , based on the concept operationally oriented management, the sequence of their practical implementation, research opportunities for integration with the methods of regulation competitive businesses that operate in the real economy. Article examines the prerequisites and how to implement in practical activities of enterprises in growing livestock production techniques operationally oriented control of production costs. Sequence operationally oriented implementation of management is considered as the base continuously reducing the cost of production, as well as the basics of modeling the behavior of costs. Proposed sequencing of practical techniques Target costing and Kaizen costing in integrated cost management company in the future relies basis for the development of budgets fragmented activity centers forming margins and economical system of budgetary control now on industrial production of pig meat .
Authors and Affiliations
Vladimir Gamaliy, Y. V. Malakhovskyi, L. Osadcha-Fitz
Keywords
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