Формування витрат на продукцію підприємства

Abstract

The problem of formation of expenses, which will allow the company sbaiti profit and to consolidate its position in the market. The analysis of the necessity of improving the process of cost management in the enterprise. In recent years, the practical attention of economists is the problem of production control systems costs built into the system of financial management and the quality management system in General. Recently, however, cost management in General, as the technology is not sufficiently implemented in practice, and the science is not a wide range of efficient, comprehensive management tools. In the conditions of a centrally controlled economy the allocation of all overhead costs in the full cost of products is the basis for determining the prices of the products. The transition to a market economy requires a radical rethinking of the content, methods and tools of production planning. Since the cost depends on the planned execution of work, the definition of forecasted production volumes prior to the forecasts of costs.