УДОСКОНАЛЕННЯ ВИКОРИСТАННЯ МЕТОДУ ЦІЛЬОВИХ ВИТРАТ ПІД ЧАС РОЗРОБЛЕННЯ ТА ВИРОБНИЦТВА НОВОЇ ПРОДУКЦІЇ

Abstract

The article proposes a methodological approach that, within the framework of the controlling system, uses the methodology of the target costing method. It can be considered as a special form of functional-cost analysis, which allows not only making optimizing adjustments to the structure of new products, but also creating them according to given cost recommendations, which are based on the acceptable level of costs and information about the usefulness of product properties for the consumer. One of the most important components of controlling is the philosophy of profitability, which provides for a long-term orientation. Cost management in the short and long term is the most important factor in increasing the competitiveness of enterprises. The globalization of markets, the development of information technologies and telecommunications, the increasing dynamism of the external and internal environment of the enterprise, and the increasing demands of consumers put the enterprise in very tough conditions in terms of product profitability. Cost management today is one of the main means of achieving high economic results. Cost management in an enterprise should be understood not only as a reduction, but also as an analysis and optimization, a desire to achieve a certain level of costs, which will allow for an increase in the economic efficiency of activities, and an increase in the competitiveness of products. The use of the target cost method is advisable, first of all, when implementing innovative projects. Depending on the prevailing conditions, enterprises can develop various modifications of the method. When creating a new product, the data obtained on the basis of its use can serve as the basis for the analysis and planning of costs for the products being created, as well as the basis for the control and analysis of deviations. Since the expected price is taken as the basis for using the target costing method to control the value of product costs, the method can be considered not only as a cost optimization method, but also as a way of setting prices. Pricing is also an extremely important aspect of an industrial enterprise. In addition, it should be noted that various modifications of this approach are successfully used in European enterprises. For example, BMW Company uses one of them. Although the method of Target costing in practice has to deal with a number of difficulties, but the method is evolving, attempts are being made to find opportunities to overcome the inconveniences associated with its use. For machine-building and instrument-making enterprises, it is especially effective to incorporate a unit for the analysis of target costs into an automated design system, which will help speed up the receipt of cost recommendations and make the most of them. The application of the method of target costing will allow using the foundations of the components of controlling, which relate to innovation, which is extremely important for the holistic orientation of the enterprise to effective development in the long run.