Open AccessMETHODICAL APPROACH TO MANAGEMENT OF EXPENSES OF THE INDUSTRIAL ENTERPRISE
Author(s) -
Олександр Мордовцев,
Таїсія Левчук
Publication year - 2021
Publication title -
vìsnik nacìonalʹnogo tehnìčnogo unìversitetu «harkìvsʹkij polìtehnìčnij ìnstitut». ekonomìčnì nauki
Language(s) - English
Resource type - Journals
ISSN - 2519-4461
DOI - 10.20998/2519-4461.2020.1.70
Subject(s) - business , industrial organization , control (management) , production (economics) , consumption (sociology) , process (computing) , enterprise management , cost accounting , environmental economics , economics , process management , microeconomics , computer science , accounting , management , social science , sociology , operating system
The article analyzes the problem of formation of a single, effective and universal methodological approach to cost management of an industrial enterprise as an important aspect for its success in the competitive domestic markets of Ukraine and in the conduct of foreign economic activity in the world market. The necessity of a clear understanding of the economic essence of the category "costs" is revealed and it is determined that the category "costs" is all the resources and factors of production that require accounting, expressed in monetary form, as well as used in the process of economic activity to obtain a financial result and necessary for its analysis, management decision – making, and is an internal price-forming factor. We systematize the components of the concept of "expenses". The approaches to the concept of the economic essence of costs in General covers all spheres of activity and summarizes the types of costs inherent in the enterprises of the industrial complex. The proposed definition of the category "costs" will improve the efficiency of their management; strengthen the control of their consumption; identify reserves to improve performance; improve the organization and methodology of cost accounting at the industrial enterprise. Negative factors of influence on financial and economic activity of industrial enterprises are also allocated and it is proved that efficiency of actions for reduction of expenses depends on degree of their coordination with tasks of activity and development of the enterprise. Built a mechanism for the distribution functions of the system management costs of industrial enterprises and revealed that the distribution of functions and objectives of the cost management system must be implemented in concert with management functions of an industrial enterprise. It is concluded that the cost management system of an industrial enterprise is a complex of related elements and relations in the enterprise management system, which, due to the rational use of its resources, ensure its stable functioning. Each individual element performs the corresponding functions and tasks of the cost management system. The effectiveness of the functions and tasks of the cost management system depends on the degree of feedback from the control of the cost management activities of the enterprise to its planning.