УДОСКОНАЛЕННЯ ОБЛІКУ ВИТРАТ ВИРОБНИЦТВА ТА ФОРМУВАННЯ СОБІВАРТОСТІ ПРОДУКЦІЇ

Abstract

The growth of competition in the industrial market is accompanied by a constant search for ways to influence the cost of production in order to reduce production costs. The problem of effective management accounting in industrial enterprises of Ukraine acquires special significance at the present stage of economic development, as during the period of independence the volume of industrial production has halved. The existing unsatisfactory downward trend can be explained by ineffective management policies both for the industry as a whole and for the control of cost processes in specific enterprises. This, in turn, led to a decline in the profitability of the industry. Therefore, the study of the possible formation of new systems of accounting and cost analysis in industrial enterprises of Ukraine in connection with their further reorientation to international markets is of particular importance. In modern business conditions, the need for management in the operational information about the amount of costs incurred for the production of products is increasing. The main factor in increasing the profitability of economic activity of enterprises and ensuring their stability in the market environment is to reduce production costs, which is impossible without creating an effective system of accounting and analysis. The article reveals the essence of the concept of "production costs" and «production cost formation», considers the classification and composition of production costs, systems and methods of cost accounting and costing. The article is devoted to the development of theoretical and methodological principles of enterprise cost management. The study is based on the analysis of the concepts of «costs», «production costs», «cost management», factors and methods of influencing these economic categories. The object of research is the process of enterprise cost management, the subject of research – a set of theoretical, methodological and practical approaches to the process of enterprise cost management. The results of the study are aimed at improving the organization and methods of accounting for production costs. The implementation of the results of the study will improve the quality of accounting information, and, consequently, improve the practice of production cost management, bring the method of cost management and costing in the enterprise to modern business requirements, international and national standards.