КЛАСИФІКАЦІЯ ВИТРАТ ПІДПРИЄМСТВА ЯК ІНСТРУМЕНТ УПРАВЛІННЯ

Анотація

The article deals with the questions of costs classification for management purposes. It is noted that taking into account the large number and variety of enterprise costs, classification as a process of distribution of types and kinds of costs for certain categories is an important tool for their effective management system. Classification allows to determine the most important characteristics of costs, which have their own characteristics and therefore deserve specialization; consider to what extent these distinguished characteristics are inherent to other cost classes; improve understanding of the cost management process.It is noted that each costs grouping is based on the fact that certain types of costs have different character of formation and methods of change, connection with the production process, different elasticity to changing internal and external conditions, differ in the question of influence on the financial result, degree of controllability and other signs. The basic principles of cost classification are allocated taking into consideration the strategic goal and tactical management objectives.In order to achieve the tactical goals of the enterprise, such traditional features of cost classification as economic elements, method of including in cost, technical and economic content, articles of costing, planned norms and norms, volume of production, influence of administrative decisions, level of regulation, efficiency are distinguished. The above classifiers are proposed to complement the product life cycle, within which costs will be divided into agreed and uncoordinated. In order to achieve the strategic objective of the enterprise, it is proposed to apply a classification regarding the creation of value added (with the division of costs for strategic and tactical) and the relative market value of the enterprise (within which costs are divided into strategically important and strategically irrelevant).In addition, a systematization of costs is proposed, depending on the company's cost management functions.

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