Impovement Of Cost Formation Methods At Industrial Enterprises Taking Into Account Supply Chains

Анотація

The essence of the concept of the "cost price" and the terms "economic cost elements", "lean production" are disclosed and described in this work. The author proposes the concept of "effective cost formation" into account the link of their formation.In the present article the author reveals the necessity of calculating the cost price on the enterprises. The need for revealing the essence and understanding of the economic component elements of the cost price at the industrial enterprises are determined here. The indicators of efficiency of economic elements of the cost price at the industrial enterprises are also highlighted in the present work. It is established that the effective formation of the cost price allows to increase the profit of the enterprise, which in in its turn increases the working capital of the enterprise, which enables the enterprise to buy raw materials and increase production volumes what results in costs reduction labor productivity increase. The article offers a methodological approach, using an integral and factor indicators that take into account the impact of "lean production" implementation, which accounts for every hryvnia of sales. The factor model allows to calculate possible reserves to reduce the cost price of the enterprise with effective management optimization of the formation, as well as through the introduction of "lean production".

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