Open AccessMethodology of allocation of costs for the introduction of new and modernization of existing technologies for the production cost of products in the conditions of sustainable development of an industrial enterprise
Author(s) -
Igor' Mizikovskiy
Publication year - 2021
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2021-9-3-11-15
Subject(s) - production (economics) , process (computing) , computer science , sustainable development , structuring , quality (philosophy) , risk analysis (engineering) , task (project management) , environmental economics , modernization theory , key (lock) , industrial organization , process management , business , economics , systems engineering , engineering , microeconomics , philosophy , computer security , finance , epistemology , political science , law , operating system , economic growth
One of the important tools for incorporating the paradigm of sustainable development into the complex fabric of economic activity of an enterprise in the real sector of the economy is the permanent process of introducing new and updating existing production technologies. Managing this difficult process requires fundamental changes in the traditional approach to structuring the information and tool space of the accounting and calculation process of forming the production cost of products. The solution of this difficult task involves the decomposition of the pool of indirect costs in order to allocate from its composition the costs of introducing new and upgrading used technologies and then assigning them to the production cost. It should be noted that these costs are distributed in proportion to the quantitative characteristics of material cost savings. The choice of this indicator as a distribution base is justified by the fact that it is one of the key components of the economic benefits coming to the enterprise. In the course of the study, various methods were used comprehensively, including: observation, systematization, formalization, modeling and visualization, decomposition and aggregation of data. The results obtained in the course of the study will improve the quality of the information and instrumental space for making managerial decisions aimed at ensuring the sustainable development of economic entities in the real sector of the economy by updating existing and introducing new, advanced production technologies.