Structuring the Costs of Enterprise in the Process of Planning Measures for its Technical Development
Journal Title: Бізнес Інформ - Year 2015, Vol 11, Issue 0
Abstract
The article is concerned with elaboration of theoretical basics for structuring the enterprise costs in the process of planning measures for its technological development. An interpretation of the notion of «structuring the enterprise costs» has been provided as the process of regulating their composition and the relationship between their individual kinds through implementing functions and using methods of cost management at the level of economic entity. A method for evaluating the impact of the ratio between value of the active and the passive parts of main assets on the amount of financial results of enterprise has been proposed. Existence of an optimal balance between the amount of the current and the investment costs of enterprise has been proved. A grouping of the current enterprise costs on processing of a production unit has been carried out, depending on level of its capital intensity by allocating: costs that are not affected by changes of this level; costs that are reduced when increasing the capital intensity of production, and costs that grow while increasing the capital intensity of production. A sequence for establishing the best ratio between the current and the capital enterprise costs in the process of implementation of the decisions on introduction of new progressive production technologies has been elaborated.
Authors and Affiliations
Oleksandr Yemelyanov, Oksana Kurylo, Anastasiia Symak
Keywords
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