Управление затратами и прибылью предприятий стройиндустрии на основе организации центров финансовой ответственности

Abstract

The aim of this study is to examine the marginal approaches to the analysis, control and management of expenses, allowing more deeply examine the causes of deviations and provide an opportunity to respond in terms of optimization. Application methods discussed in the article allows to obtain comprehensive information on costs and revenues for each responsibility center, while in the analysis are areas where often there are deviations, as well as products with low profitability.