ФАКТОРНИЙ АНАЛІЗ ВИТРАТ НА ЗБУТ ПІДПРИЄМСТВА

Abstract

The relevance of the research topic is that in modern business conditions, special attention to effective management decisions is the management of sales costs of the enterprise. Optimization of sales costs affects the cost of production, which is one of the ways to increase the efficiency of the enterprise. The purpose of the article is to determine the theoretical and practical aspects of factor analysis of marketing costs and their optimization. The object of study of this work is the process of formation of sales costs of the enterprise, the subject – theoretical and practical aspects of the analysis of sales costs of the enterprise in accordance with current legislation of Ukraine. Research methods are methods of cognition, synthesis, generalization, systematization, factor analysis. The article considers theoretical and practical aspects of the analysis of sales costs of the enterprise in accordance with current legislation of Ukraine, made factor analysis of sales costs in accordance with UAS 16 "Costs" and Methodical recommendations of form for the cost of products (works, services) in industry, approved by the order of the Ministry of Industrial Policy of Ukraine. The costs of sales were grouped according to the UAS by cost items and their constituent elements were determined. The study notes that the analysis of sales costs of the enterprise uses a variety of techniques in different combinations, namely when conducting factor analysis most often use the following types of deterministic models, which differ in mathematical form of relationship between variables: additive, multiplicative, multiple, combined. The use of an additive model to determine the factors influencing sales costs is proposed. The use of vertical (structural) analysis provides an opportunity to find out the influence of significant factors on sales costs, to provide an assessment of structural changes in the impact of elements of sales costs. The financial statements of the enterprise, the auditor's report, the data of the operational reporting are used for carrying out the factor analysis. The practical value of the results of the research provides an opportunity to use methodological and practical aspects of the analysis of sales costs in the enterprise. Prospects for further research related to this problem will develop an economic and mathematical model for optimizing the cost of sales.