Система управления себестоимостью в перерабатывающей промышленности Монголии

Abstract

Manufacturing expenses of an economic entity determine the production costs. In its turn such indicator as production costs directly reflects the essence of the economic phenomena, provides a clear understanding of the production process and reflects the laws of movement of production capital. The main scientific idea of the article is to justify the economic need and possibility to use systematic models of cost control in the processing industry of Mongolia. The basic elements of this model are as follows: Standard Cost cost accounting method in assembly-line production and Target costing method of operational accounting in flexible manufacturing systems using management models in functional cost accounting. The subject of the research is a systematic model of cost control at tanneries of Mongolia formed in the framework of management accounting, which corresponds to the special trends in national accounting development. The objectives of the article include the author’s comprehensive study of the problem of cost control in Mongolia as well as development and practical testing of a qualitatively new methodological approach to the formation of production costs and to this indicator control at the major enterprises of Mongolia. While researching the issues of cost control the authors use the methods of strategic planning and accounting, logical, system and management analysis. The main scientific result of the research is the authors’ hypothesis realized in the model of production cost control. This model reflects the history and economic heritage of Mongolia and is based on the regional systems of management accounting. The information component of the model could become the core element of the general theory of management and marketing. The authors conclude that the directions of cost control development in the long run in Mongolia should be based on management models in functional cost accounting and follow such directions as cost calculation by the method ABC in assembly-line production and use of methods of operational cost accounting such as Kaizen and Target costing in flexible manufacturing systems.