The Process Approach To Managing The Cost Of Manufacturing Innovative High-Tech Products

Abstract

The high level of depreciation of industrial equipment in the country, low labor productivity, and unsatisfactory export performance of Russian products necessitate the introduction of innovations. The production of high-tech products is a priority for the development of the Russian economy. Such products require additional significant costs and, as a rule, have a long cycle from the start of the study to the release of the first batch. Overhead accumulates in the process of its production. The classical methods of distribution of indirect costs significantly distort the unit cost of the product. This is due to a complex system of business processes taking place at industrial enterprises. This problem is solvable by applying a process approach to cost management. The article compares the traditional and process approaches to the allocation of costs per unit of output. An algorithm is proposed for introducing a process approach to cost management in an industrial enterprise, based on an analysis of the value chain. The characteristic of modern techniques and graphical notations for the allocation and image of processes occurring in industrial enterprises is given. The rules for the description of processes are outlined in order to correctly distribute the costs of products. Implementation of a process approach to enterprise cost management, based on ABCcosting systems and functional-cost analysis, allows you to correctly distribute overhead costs to units of products, eliminate unnecessary operations and functions at the enterprise, improve the quality of products, reduce risks production of high-tech and innovative products.