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
Related Articles
- EP ID EP671233
- DOI -
- Views 71
- Downloads 0
Graunding of type of cash flow management policy in the planning period for commercial enterprises
The article focuses on the choice of the type of cash flow management policy in the planning period for commercial enterprise. The critical review of the main types of cash flow management policies was carried out. There...
Key interest rate dynamics and its impact on economic growth
The paper is focused on the key interest rate dynamics of developed and developing countries and its impact on economic growth of these states. Special attention was paid to current interest policy of the National Bank o...
Analysis of the system of labor contracts in the French republic
Introduction. Ukraine signed the Association Agreement with the European Union. The action plan to fulfill the requirements of association includes bringing Ukrainian labor legislation of European standards. France is on...
Improvement of fixed assets’ accounting process on the basis of accounting information flow’s optimization
The activities of business entities are conducted by means of employing every resource available: intangible and tangible, labor and financial resources as well as their main constituent – fixed assets (property, plant a...
Legal regulation of non-cash payments in Ukraine
Background. In conditions of the market economy, different forms of interaction between public-legal entities, economic entities, individuals on an equivalent-paid basis generate a variety of calculations between them....