Структуризация учетно-контрольной функции управления материальными затратами на проведение опытно-экспериментальных работ промышленным предприятием

Abstract

The article is devoted to the problems of economic and organizational perfection of the process of consumption of material resources in the course of experimental work carried out by an economic entity of the real sector of the economy. The conducted studies of the adopted model of management of this process have shown the need to restructure the functions of accounting and control of the resources in question in terms of their significant strengthening; the need for balanced integration in a single information and instrumental space, which determined the purpose of the study, the key objectives of which were the development and implementation of the synergy of order-based cost accounting, differentiated in the context of each work and on-farm control carried out by the "Standard cost" method; justification of the choice of the method of rationing material resources, adequate to the specifics of experimental work and the development of separate forms of output information. The obtained results allowed to significantly improve the resource management system of industrial enterprises, create conditions for the successful implementation of resource-saving programs, the formation of an optimal information and instrumental space for the management of experimental work, which are one of the main tools of technological development, competitive advantages and business profitability.