SYSTEMATIZATION OF SCIENTIFIC RESEARCH ON ISSUE OF PRODUCTION COST

V P Yurchenko

doi:10.18371/fcaptp.v2i17.37363

Abstract

An important condition for the production of industrial enterprises is the effective use and restoration of productive resources, which are based on competent management process of reducing production costs. The article by bibliometric and bibliographic research, critical analysis and systematization of scientific papers published in scientific bulletin and proceedings problems in the areas of accounting, development, evaluation, analysis and management of production costs, their grouping by year, within the meaning of articles in the section authors and countries.

Highlights

In modern terms the efforts of each enterprise substantially depend on the management system that provides economic independence of enterprises and stable financial position on the market
The search of ways to reduce the production cost in modern terms is considered as a factor of increasing the profitability and efficiency of enterprises, ensuring their stability on the market environment, expansion of possibilities of intraproductive restructuring in accordance with changes in the state of the product market
The purpose of the paper is to conduct a bibliographic and bibliometric research, critical analysis, systematization and analysis of relevance of publications issues published in scientific bulletins and proceedings in the fields of accounting, formation, evaluation, analysis and management of production costs

Summary

Introduction

In modern terms the efforts of each enterprise substantially depend on the management system that provides economic independence of enterprises and stable financial position on the market. In domestic practice the most researches in the field of production cost are made in the administrative and command system of management, when the main attention is concentrated on the substantiation of methods and forms of calculation of production cost, without examination the method of cost management These conditions stimulate to the growth of requirements of accounting in the directions of increasing the flexibility, analyticity and efficiency of obtained information about the production cost with the purpose of decision making in effective management. The solving of this problem requires a development of new system to obtain information about the production cost, the use of non-traditional approaches for the national accounting practice to the calculation of production cost, optimization of enterprise efforts through the use of the principles and methods of management accounting

Objectives

Methods

Conclusion