Abstract
The article analyzes traditional and modern methods of cost planning. The classification of production costs using the method of determining the elements that make up the cost of production. It is substantiated that the expediency of using each of the methods depends on a number of factors, namely: the peculiarities of the enterprise: the nature of the production process, type of product, the level of complexity of the production process, achieved results and market conditions. Among the traditional ones, the following methods are singled out and characterized: the method of cost planning by technical and economic characteristics, estimate, calculation method, normative. Among the modern planning methods, the focus is on the following: out-of-order method of calculating the cost of production, preliminary (post-process), the method of coverage and target costing. Target costing is singled out as a method of calculating the cost of production, which allows a new look at the interdependence of price, profit and cost. It is determined that with the introduction of target costing there may be some difficulties: in the development of a new product should involve departments; the actual cost may suddenly exceed the target already in the production process; it is not necessary to change the technology of production of a new product just to reduce its cost.
Highlights
The article considers the essence of these concepts and analyzes the ways to reduce them, as well as clarify the meaning of the terms “cost”, “cost” when calculating the cost of the enterprise engaged in the production of various products
Definition of “cost” as the cost of resources used in the production and sale of products, supported by economists Atkinson Anthony A., Starodubtseva E.B., Vakhrushina M.A., Kamenitser S., Kaplan Robert S., Karpova T.P., Komissarova I.P., Kondrakov N.M., Lozovsky L.Sh., Reisberg B.A
It is important that the chosen method or combination of methods provides the ability to group costs by objects of accounting, the main task of timely control of production costs, cost management by variance and profit
Summary
Much attention is paid to the definition of “cost”, “cost” in determining the method of accounting for production costs or methods of calculating the cost of production. The article considers the essence of these concepts and analyzes the ways to reduce them, as well as clarify the meaning of the terms “cost”, “cost” when calculating the cost of the enterprise engaged in the production of various products
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