Abstract
The efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and actual data on the enterprise costs. The objective of the article is to resolve the mentioned managerial collision. There has been presented a criterion of consistency of functional cost management methods (identity of data about planning and actual costs of the enterprise according to the format, structure of the resulting data and period of their receipt). The consistency of functional methods – making it possible to deal with the issue of information communications in the enterprise management – is provided by reducing the methods of cost management at the enterprise, in the form of operationalization of concepts of methods of operational cost management in functional methods. With the objective of ensuring the consistency of functional methods of cost management, the article determines changes in the cost accounting, making it possible to provide the consistency of planning and actual data on the enterprise costs and to analyze them.
Highlights
INTRODUCTIONThe enterprise costs are the object of management targeted at ensuring the consistency of their size and structure and the volume and conditions of production and marketing of products (performance of works or provision of services)
The enterprise costs are the object of management targeted at ensuring the consistency of their size and structure and the volume and conditions of production and marketing of products.The enterprise costs management is made through joint implementation of a number of management functions, such as planning, accounting, analysis and control of costs being the basic ones
The efficiency of the use of cost management method is provided by the use of its concepts in planning and accounting of enterprise costs, making it possible to deal with managerial collision in cost management when requests and requirements for cost data for their planning and analysis are partly dissatisfying during the cost accounting function implementation
Summary
The enterprise costs are the object of management targeted at ensuring the consistency of their size and structure and the volume and conditions of production and marketing of products (performance of works or provision of services). The efficiency of the use of cost management method is provided by the use of its concepts in planning and accounting of enterprise costs, making it possible to deal with managerial collision in cost management when requests and requirements for cost data for their planning and analysis are partly dissatisfying (or even fully) during the cost accounting function implementation. This managerial collision in cost management calls for resolution, as long as the enterprise accounting data serve as the main source of data on enterprise costs. It is important to determine – within the current regulations – amendments in cost accounting required to use current methods of cost management at the enterprise
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
