Prime cost of industrial products
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 1, Issue 86
Abstract
Annotation. The purpose of the article is: the consideration of the theoretical basis of cost: its composition, classification, functions, methods of accrual; search for ways to reduce the cost of production of industrial enterprises. Methodology of research. The research methods: analysis and synthesis, systematization and synthesis, dialectical approach. Findings. The article deals with the problems of formation of the cost price of industrial products as an important factor of profitability and efficiency of the enterprise. Theoretical basis of the cost of production of an industrial enterprise; the main works of Russian scientists who studied the topic of cost. The classification of production costs is investigated. The functions of cost and their significance for an enterprise in a market economy are defined and characterized. The main methods for calculating the cost are considered, which depend on the type of product, its type, the complexity of production, the nature of the technological process and the organization of production. The main indicators of financial and economic activity of PJSC “MOTOR SICH” for 2015–2016 and dynamics of their growth are analyzed. Practical value. Attention is focused on the search for and application of more effective methods to reduce the cost of industrial products, which will become the driving force for increasing profits and profitability of individual enterprises. Decrease in cost is the first and most important task of any enterprise. Proposals have been made to reduce the cost of industrial products, namely, the introduction of new technologies, automation of production, more efficient use of resources and production wastes, changing the structure and quality of products, and the like.
Authors and Affiliations
O. Cherep, I. Momot
Keywords
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