УПРАВЛЕНЧЕСКИЙ УЧЕТ И КОНТРОЛЬ: МАТЕРИАЛЬНЫЕ ЗАТРАТЫ НА ПРОИЗВОДСТВО ПРОМЫШЛЕННОЙ ПРОДУКЦИИ

Abstract

This article discusses the main approaches of management accounting to determining production needs for material resources, provides a review of the main analytical indicators of the financial and economic activities of an enterprise in terms of material costs, and presents a vision of a plan-fact analysis of material costs for the manufacture of a product. Material costs are an integral part of the production cost of any industrial product. Carrying out their activities under the conditions of sanctions imposed by foreign countries regarding the import of raw materials, supplies and components into the territory of the Russian Federation, Russian enterprises have been continuously producing their products for more than a year, forced to pay special attention to material support, new channels and supply chains, selection of analogues and partial change in product design. The topic of management accounting and control of production security, the volume of material costs in the cost of production has become especially relevant. Management of purchases and warehouse balances in the light of current events is undergoing changes, which can definitely be considered an incentive for the development of both management accounting of material costs and management of production and the enterprise as a whole. The work makes generalized conclusions about the features of management and control of material costs for the production of industrial products, which have come to the fore recently.