УПРАВЛЕНИЕ СЕБЕСТОИМОСТЬЮ ПРОДУКЦИИ В ОРГАНИЗАЦИИ

Abstract

Managing the cost of production in modern conditions of market economy development becomes a key factor in the successful functioning of organizations. The rapid development of technology, changes in consumer demand, increased competition and the instability of the economic environment create the need for effective cost management to reduce product costs. This is especially true for companies engaged in the production and sale of their own brands. The article analyzes the existing concepts of “organization”, its structure, role, functions and types, the main aspects of cost and cost management, as well as the methods and tools used to effectively manage them. A recommendation is made to compare the results in different time periods, between different departments of the organization or with industry standards. It was concluded that profitability of products, analysis of deviations, comparative analysis and benchmarking, efficiency factors are the main methods used to assess the effectiveness of cost and cost management of products. Each of these methods has its own features and advantages, and their combination allows you to obtain a comprehensive assessment of the effectiveness of cost and cost management processes. The application of these methods helps to identify opportunities to reduce costs, increase profitability and ensure the competitiveness of the organization in the market.