THE ANALYSIS METHODS OF FORMATION GROUP COST IN THE MARKET CONDITIONS OF PRICING

Issue № 11, 2016, article № 12, pages 68-74

Section: Problems of agroeconomic researches

Language: Russian

Original language title: АНАЛИЗ МЕТОДОВ РАСПРЕДЕЛЕНИЯ ЗАТРАТ В РЫНОЧНЫХ УСЛОВИЯХ ЦЕНООБРАЗОВАНИЯ

Keywords: COST, DISTRIBUTION, METHODS, THE MOST APPROPRIATE

Abstract: In highly competitive domestic goods with imported, it is important to exercise strict control over expenditure in order to improve the competitiveness of enterprises and to improve their financial condition. One means of achieving high economic results now become effective cost management. Cost management in the enterprise requires that all the functions inherent in the management of any object, that is, development, implementation of decisions and monitor their implementation, where a specific role for accounting and analysis, as account as an element of cost management is preparing information in order to make the right decisions and an analysis of how a constituent element of control functions, helps to assess the effectiveness of the use of resources of the enterprise, identify the reserves to reduce production costs, to gather information to make rational management decisions in the area of ​​costs. The costs of organization are the main object of accounting and analysis of economic enterprise as effective cost management allows the organization to carry out the necessary analysis of break-even of production and to achieve a high level of profit. During the following methods were applied scientific research: monographic (descriptive), is a comprehensive analysis of the long-studied object; balance sheet that serves to reflect the ratios, proportions of two groups of related economic indicators, the results of which should be identical. Analysis, which includes a study of the activities of the enterprise, directions of its activity; comparative, involving the study of similarities and differences between the phenomena of processes; Economics and Mathematics, which was used in the application of mathematical apparatus and mathematical relationships to calculate economic indicators. The results consist in the development of theoretical positions and improving the methods of formation of groups of costs, of considerable interest to engineering plants is a technique of management accounting in conjunction with elements of the control parameters, forming the cost of finished goods, which are used in a market economy. It is concluded that none of the examined methods is universal. Therefore, to obtain a better understanding of fixed and variable parts of the costs it is advisable to use a combination of the proposed methods. Based on the results in this case, you can define the permissible range of the desired value and make a choice in favour of a method of cost-sharing depending on specific conditions.

Authors: Kostiukova Elena Ivanovna