The role of cost accounting and costing system management software competitive level of quality characteristics and technical parameters of products
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 3, Issue
Abstract
According to modern market relations in the country's economy, business leaders faced a difficult task of identifying the results of marketing activities and the effectiveness of implementing measures to ensure a competitive level of product quality. Available tools, including accounting, do not fully meet the identified information needs, which sets the problem in its general form and emphasizes its relevance to important scientific and practical tasks. After analyzing and evaluating recent researches and publications that initiated the solution of this problem and on which we rely, a lot of previously unsettled parts of the general problem have been identified, the special urgency among which is the issue raised with the role of accounting and economic provision of costs and cost calculation in the system of managing the provision of a competitive level of product quality and its task, to which this article is devoted. The purpose of the article is the proof of the fact that cost accounting and costing calculation in the system of management of ensuring a competitive level of product quality play a decisive role. The role of cost accounting and costing in the management system for ensuring a competitive level of product quality is determined by solving the following issues: control over decreasing of expenses of enterprises from the process of production and sale of finished products with a secured competitive level of quality; complete and reliable calculation of the cost of certain types of products for the use of cost data in the management system of marketing activities and pricing as a basis for the design of a complex of prices; determination and evaluation of the results of production and sales activities of enterprises and their divisions with a view to material and moral incentives for ensuring a competitive level of quality. Accounting and economic provision of costs and costing calculate a decisive role in the management system for ensuring a competitive level of product quality. Among the prospects of research in this area particularly substantial different issues related to the definition of costs asekuratsiyu competitive level of product quality and their classification.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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