Практичне застосування механізму формування витрат у діяльності промислових підприємств
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Файли
Дата
2018
Автори
Іванов, М.В.
Ivanov, M.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено застосування механізму формування витрат в діяльності промислових підприємств. Розглянуто
поділ моделей стратегічного обліку на групи. Приділена увага заходам оптимізації витрат підприємства, що є доцільними за
сучасних умов під час розробки механізму формування витрат, які в ході планування розвитку підприємств керівники
підприємств можуть брати за основу.
The article explores the use of the mechanism of cost formation during the activity of industrial enterprises. Considered strategic models accounting division into groups. In the article attention is paid to measures of cost optimization company that are appropriate for the current conditions in the development of the mechanism of formation expenses that managers can take in the planning of business. The model of evaluating the effectiveness of cost management of industrial enterprise on the basis of a systematic approach aimed at identifying the individual stages of the process of cost management and installation of specific individuals to be responsible for the efficiency of these processes. Its implementation is the basis for the creation of the company effective management accounting system, the current organization and operational planning, analysis and control activities in terms of building costs. Analysed the growth of costs that affects the outflow of cash from the main production activity, as well as specifies the amount of proceeds with a certain level of profitability and the volume of depreciation flow. Accordingly, the constructed system of coefficients of elasticity provides an opportunity to further assess the intensity of the formation of own resources for financing activities. One of the key elements of the mechanism of cost formation is their monitoring. The content of the monitoring is reduced to observation, which is accompanied by a transition from the quantitative changes of the system to its qualitatively new state. This monitoring ensures the establishment of the state of the process, the emergence of prerequisites for its improvement and contributes to improving the quality of the results. The process of monitoring as the implementation of the management function includes the collection of information, its comprehensive assessment and forecasting according to the normative system of indicators. The feasibility of implementing this requirement is due to its focus on analysis, the need for a comparison of management results. The convenience of the information set also provides the standard search and fixation that provides monitoring of the specifics of the information process.
The article explores the use of the mechanism of cost formation during the activity of industrial enterprises. Considered strategic models accounting division into groups. In the article attention is paid to measures of cost optimization company that are appropriate for the current conditions in the development of the mechanism of formation expenses that managers can take in the planning of business. The model of evaluating the effectiveness of cost management of industrial enterprise on the basis of a systematic approach aimed at identifying the individual stages of the process of cost management and installation of specific individuals to be responsible for the efficiency of these processes. Its implementation is the basis for the creation of the company effective management accounting system, the current organization and operational planning, analysis and control activities in terms of building costs. Analysed the growth of costs that affects the outflow of cash from the main production activity, as well as specifies the amount of proceeds with a certain level of profitability and the volume of depreciation flow. Accordingly, the constructed system of coefficients of elasticity provides an opportunity to further assess the intensity of the formation of own resources for financing activities. One of the key elements of the mechanism of cost formation is their monitoring. The content of the monitoring is reduced to observation, which is accompanied by a transition from the quantitative changes of the system to its qualitatively new state. This monitoring ensures the establishment of the state of the process, the emergence of prerequisites for its improvement and contributes to improving the quality of the results. The process of monitoring as the implementation of the management function includes the collection of information, its comprehensive assessment and forecasting according to the normative system of indicators. The feasibility of implementing this requirement is due to its focus on analysis, the need for a comparison of management results. The convenience of the information set also provides the standard search and fixation that provides monitoring of the specifics of the information process.
Опис
Ключові слова
механізм формування витрат, витрати ресурсів, методи оцінювання, управління витратами, моніторинг, the mechanism of cost formation, consumption of resources, evaluation methods, cost management, monitoring
Бібліографічний опис
Іванов, М.В. Практичне застосування механізму формування витрат у діяльності промислових підприємств [Текст] / М. В. Іванов // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 6, т. 1. – C. 253-256.