ANALYSIS OF THE IMPACT OF THE STRUCTURE OF OPERATING EXPENSES ON THE FINANCIAL PERFORMANCE OF ENTERPRISES

Анотація

The article considers the issues of the essence and structure of operating expenses, analysis of the efficiency of their use and the degree of their impact on the final results of the enterprise. The essence of the main operating activities of the enterprise is disclosed. The classification of operating expenses by economic elements and cost items is presented. rticle provides a classification of operating expenses by economic elements and cost items, as well as a classification of production costs by certain features. To confirm the theoretical provisions on the impact of the structure of operating expenses on the change in the financial results of an enterprise, an analysis of operating expenses is carried out on the example of food industry enterprises on the basis of the reporting forms for two years "Statement of Financial Results". This group of enterprises is characterized by a high level of material costs. At the same time, a number of enterprises have a significant share of other operating expenses or sales expenses. Such deviations were identified at two enterprises, which really influenced the change in the results from operating activities. The Group assessed the cost elements in the dynamics and structure, as well as by items in the formation of total operating expenses. The results of the analysis of the structure of operating expenses and total operating income made it possible to calculate the efficiency of operating expenses by determining the operating expenses profitability. Based on the results of the calculations, conclusions and proposals were made to reduce operating expenses or optimize them when setting product prices. To increase the efficiency of using operating expenses of operating activities, it is proposed to create a cost management mechanism in the structure of strategic planning of the enterprise, which would be based on the latest technical and technological principles of activity, which make it possible to process raw materials more deeply and increase the output per unit of raw materials, as well as to strengthen control over the use of raw materials by improving their accounting, especially complex cost items.

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