Cost Calculation as a basis for Effective Enterprise Operation

Анотація

The cyclical nature of economic processes, and especially crises and unstable economic situations, form the need for sound and immediate decisions on the effectiveness of cost management at an enterprise. Costing is one of the bases for improving the company’s operations. The correctness of the choice of the method of calculating the cost and its organization depends on the successful activity of the enterprise and its results. In the article, on the basis of the conducted research, the following concepts are defined: costing and calculation, examples are given and explanations of various methods for optimizing the calculation of the cost price, as well as their positive and negative aspects. The distinction between methods of calculation on Ukrainian enterprises is established, namely, their division into traditional and borrowed methods and the classification of methods of calibration of cost price is presented. According to the results of the research, the directions of optimization of costing calculation are singled out on the example of Ukrainian enterprises. In Ukraine, the use of purely traditional methods of costing calculation and borrowing foreign methods are used. As for Ukrainian methods, it can be noted that they have a production orientation, that is, they are more suitable for conveyor production, and foreign methods are suitable for both production and services. In general, foreign methods are aimed at optimizing costs and ensuring the flexibility of pricing. Regarding the optimization of the costing process, standard-bosting (normative method) is a widespread system in cost management, i.e. the application of standards is one of the most effective systems that are used. But at the present stage, there is also a transformation towards target value (target) for customization to the peculiarities of the enterprise, that is, there is a perception of foreign experience. It should be noted that the separate systems of cost accounting in practice in the pure form are rare.

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