ECONOMIC ASPECTS OF IMPROVING THE CLASSIFICATION OF ENTERPRISE COSTS BY ECONOMIC ELEMENTS

Анотація

The article is devoted to the specification of areas and features of improving the classification of costs of the enterprise by elements, in order to successfully manage them. The study was considered on the example of both Ukrainian and Iraqi enterprises, as this classification differs slightly at these enterprises. But it is clarified that differences in the classification of costs by elements may exist not only for different countries, but also due to different opinions of scientists. Questions on production costs in various aspects were dealt with by such domestic and foreign scientists as: F. Butynets, V. Kozak, V. Lastovetsky, O. Moshkovskaya, M. Skrypnyk, O. Grishnova, A. Turilo, Y. Kravchuk and others. It has been found that the issue of classification of costs by elements has recently lost some popularity among Ukrainian economists. There is a fairly large number of criteria for classifying costs, which indicates the importance of information about this object in different views for management purposes. It is specified that the main factors of production (activity), ie the monetary expression of the expenditure of these factors, should be considered as the basis for the classification of costs by elements. The necessity of flexible change of classification of expenses on elements depending on evolution of change in quantity of the used factors and cost structure of expenses for their attraction is substantiated. It is proposed to divide the costs into constants and variables within each item according to the element classification. This logic of cost classification will clarify the cost structure, make it more convenient for management purposes (analysis, rationing, pricing, budgeting). It was found that the costs of the proposed elements will differ in terms of dominance of fixed or variable components. It is proposed in further explorations in this direction to clarify the possibilities of further classification of costs within each element. The generally approved forms of statistical reporting should change over time to describe more objectively what is happening at most enterprises in the country. However, the change of these forms will always be slower than required by the actual circumstances and changes in existing enterprises.

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