ОРГАНІЗАЦІЙНА СТРУКТУРА РЕАЛІЗАЦІЇ МОДЕЛІ УПРАВЛІННЯ ЗАТРАТАМИ НА ПІДПРИЄМСТВІ

Анотація

In order to achieve the appropriate level of profitability of the enterprise, the model, related to cost management, is the first priority. For today, the actual problem of domestic enterprises is the complexity of forecasting and cost formation in the process of their activity. The basic mechanism of long-term operation of the enterprise is a management system, one of the main functions of which is cost management. The purpose of the system itself is to increase the efficiency of production at minimum additional costs through the introduction of cost management system without reducing the technical level and quality of products. This can be achieved through the use of an effective organizational structure of the cost management system. The main purpose of the study is to consider the existing organizational structures for implementation of the model of cost management at the enterprise. The article deals with the organizational structure of the cost management models implementation at the enterprise. A schematic representation of the matrix organization of cost management is presented. The problems that appear during the organization of matrix management structures are considered, the reasons are pointed and the ways of their elimination are shown. The phased implementation of the cost management model at the enterprise is proposed. While comparing different variants of the organizational structure, the criterion of effectiveness is the possibility of the most complete and steady achievement of the ultimate goals of the management system at a lower cost for its functioning. The criterion for the effectiveness of measures to improve the organizational structure is the possibility of more complete and stable achievement of the set goals or reduction of management costs, the effect of the implementation of which should over the normative time to exceed the production costs.

Класифікація

Ідентифікатори

Схожі роботи