ОРГАНІЗАЦІЙНО-ЕКОНОМІЧНІ АСПЕКТИ ПОБУДОВИ МЕХАНІЗМУ УПРАВЛІННЯ ВИТРАТАМИ НА ПІДПРИЄМСТВАХ

Abstract

With the development of digitalization in Ukraine, which has led to an increase in opportunities for foreign economic activity, interest in cost management as one of the factors of competitiveness of products and services has increased significantly. Cost management in competitive business conditions is one of the main components of managing the activities of enterprises, which allows to achieve effective functioning and has the ability to influence the vital activities of the enterprise. That is, costs are the main limiter of profit and, at the same time, the main factor of efficiency, the level of which is affected by the volume of supply and management decisions of the management of the enterprise in the economic system. In these languages, it is impossible to do without cost management and planning of their value for the future. The article examines the organizational and economic aspects of the household cost management mechanism, which begins with the cost management strategy at the enterprise. The strategy begins with the composition and structure of costs by operations and by functional divisions, then the carriers of costs and the method of distribution of costs, their accounting, analysis by divisions, types of activities and types of products (services) are determined. The next step is the selection of the cost calculation method and the organization of the accounting system, which takes into account: information support, technical support, personnel training, separation of rights and responsibilities, interaction of departments. Consolidation of responsibility: type of expenses, volume, type and size of responsibility, motivation. Then we conduct a cost analysis and, based on the results, leave the cost management system unchanged or take measures to reduce costs. After the measures, the result is evaluated. Cost measurement and analysis is the first step in a cost management system. This is a holistic analytical procedure that includes a set of interdependent stages and is the main element of the cost management mechanism. Also, the article describes two main approaches to the analysis and subsequent management decisions regarding cost optimization: analysis of the cost structure and reduction of critical types of costs and analysis of comparative indicators.