Моделювання системи управління витратами на підприємстві: теоретико-методичний аспект

Abstract

The article is aimed at substantiating the theoretical and methodological foundations of modeling the enterprise cost management system and determining the effect of its practical introduction. Based on the analysis of literary sources, semantic signs of costs have been allocated. It is determined that, in accordance with the system approach, costs are the object of management and a component of the general information and analytical system, further on, costs are subject to identification, analysis, evaluation, optimization in order to find reserves for the growth of profitability indicators of enterprise while observing the reduction in the level of cost of output, other things being equal. The article substantiates, examines and specifies the methodical bases of modeling the cost management system of the enterprise, consisting of the following mandatory elements: the subject and object of cost management of the enterprise; managerial-functional and economic-functional subsystem of enterprise cost management; organizational and economic mechanism; external and internal environment of the enterprise, and feedback information. The practical necessity of classification of costs in order to specify the object of management, according to organizational-managerial, financial-economic and accounting-analytical criteria respectively, is proved. Methods of enterprise cost management are systematized and their non-universality in practical application is noted. The management measures to reduce the costs of enterprise depending on the complexity of their implementation are presented. The article substantiates the effect of introduction of cost management system in enterprise activity as follows: improving the efficiency of cost management on the basis of timely assessment of changes in the cost of production; control of the level of costs in accordance with the norms of consumption by responsibility centers; obtaining reliable, relevant and economically feasible information on cost reduction reserves; correlation and assessment of the impact of costs on indicators of the financial condition of the enterprise and the profitability of its activities as a whole. The authors see further scientific research directions in substantiating the features of the practical application of the enterprise cost management system depending on the industry affiliation and the structure of production of the enterprise, taking into account the ISO 9001 standards.