The research subject is the cost management system of an industrial enterprise. The purpose of the article is the theoretical substantiation of the methodical aspects of the cost management system as a part of the industrial enterprise management system. Each company pays attention to the formation of costs because they affect the financial results. The improvement of the enterprise management system in modern economic conditions will not be effective without the establishment of a functional efficient cost management system, the formation of which is advisable to implement using both domestic and international practices. However, not every Ukrainian industrial enterprise has an efficient cost management system that optimizes the level of costs. Methodology. The empirical and theoretical methods such as analysis and synthesis, logical approach, interpretation, modelling, and visual systematization using the graphical method have been used in the work. The article considers the place of the cost management system in the management system of an industrial enterprise. There has been shown the influence of the cost management system on the strategic and tactical purpose of the enterprise. Subsystems of the cost management system have been considered and their components have been disclosed. Functions of the cost management system have been presented and the value of each subsystem element has been considered. The structure of the cost management system in the enterprise management system is clearly represented. Practical implications. An efficiently operating cost management system cannot only be aimed at an enterprise’s surviving in today’s market conditions. It should facilitate the implementation of tactical and strategic enterprise goals. As tactical goals, we can note the growth of enterprise profitability. The enterprise strategic goal in a market environment is to increase its value. However, the efficient cost management is a rather complicated process, because costs are variable and consist of numerous elements of different content and origin depending on various factors that are sensitive to the external environment, often have a controversial composition and are hardly subjected to the desired regulation. Value/originality. The system approach has revealed the dual nature of the company’s cost management system. On the one hand, the enterprise cost management system is a subsystem of the enterprise management system. On the other hand, the cost management system can be considered as an independent system, which includes subsystems and a set of interconnected elements that interact with each other to achieve a high economic performance of the enterprise. Among the subsystems, there have been distinguished economic and functional, organizational and managerial. For the formation of the economic and functional subsystem, M. Porter’s approach to the creation of the value chain of production was used. Moreover, the value chain for an industrial enterprise should start not from the material and technical supply, as M. Porter proposed, but from the study of market demand for products.
The article presents the main components of the methodological tools, which made it possible to systematize it for effective cost management. The main purpose of the study is to improve the functioning of the cost management system of the enterprise by systematizing the tools depending on the methods of cost management. The research of literary sources and scientific approaches to solving the problem of determining the effective methodological tools of the cost management system of the enterprise showed that this issue remains unresolved and requires systematization of tools interacting with the methods and elements of the cost management system, which will improve its efficiency of its operation. The relevance of solving the scientific problem is that the optimal combination of methods and tools of cost management will increase the efficiency of the functional components of the cost management system, which affects the increasing the competitiveness of enterprise products on the basis of cost optimization. The most common cost management methods are listed, including ABC-method, direct-costing, standard-costing, absorption-costing, CVP-analysis, target-costing, cost-killing, LCC-analysis, benchmarking, VCC-method, kaizen-costing. The substantiation of the proposed classification of cost management tools depending on the specified methods is proved. In addition, it is proposed the grouping of cost management tools into general, which have a wide range of applications and specific, applied mainly in the process of cost management. Keeping such grouping, the interaction of tools and elements (functional components) of the cost management system of the enterprise is shown. The results of the study may be of practical importance for managers of manufacturing enterprises from the standpoint of forming a cost management system
МЕХАНІЗМ САМООРГАНІЗАЦІЇ ЕКОНОМІЧНИХ ПРОЦЕСІВ НА ПІДПРИЄМСТВІ Анотація. Розглянуто механізм самоорганізації економічних процесів на підприємстві, адже необхідність його створення викликана низкою проблем, серед яких: неефективність системи управління, техніко-технологічне відставання виробництва, відсутність власних нормативних обігових коштів, низька конкурентоспроможність продукції. Вирішення цих проблем потребує, насамперед, формуванням нового механізму і методів управління, які відповідали б збалансованому та самоорганізаційному економічному процесу підприємства. Для його формування пропонується сукупність методів, засобів, принципів та інструментів, здатних впливати на збалансованість та саморозвиток складових елементів економічного процесу. Було визначено міру невизначеності, що впливає на протікання економічних процесів,ентропію. Теорія ентропії та екстрапотенціалу економічних систем передбачає, що за активної адаптації слід впливати на стан зовнішнього середовища. Установлено інтервали зміни значень відносної ентропії, що відповідають високому, середньому та низькому рівням стійкості економічної системи. Таким чином, розроблений механізм самоорганізації економічних процесів підприємства дозволяє забезпечити стійку економічну систему підприємства щодо дестабілізувальних чинників зовнішнього і внутрішнього середовища на короткостроковий, середньостроковий та довгостроковий періоди. Також було досліджено економічний процес підприємства з позиції теорії самоорганізації. Під механізмом самоорганізації економічних процесів на підприємстві розуміється сукупність методів, засобів, принципів та інструментів, здатних впливати на збалансованість і саморозвиток складових елементів економічного процесу. А її метою є забезпечення стійкості складових елементів економічного процесу, удосконалювати і підвищувати їхню ефективність діяльності, прискорити темпи. Це процес визначення етапів формування того чи іншого елементу капіталу, його особливостей, поелементних витрат на їх придбання чи формування; і визначенням сумарних витрат на придбання або формування елементу капіталу та ефективності його впливу на економічні результати діяльності підприємства.
The purpose of the article is to summarize the existing approaches and outline promising areas for the organization of protection of accounting information in terms of cybersecurity. In the course of the research methods of observation, comparison, analysis, synthesis, generalization were used. The article proves the importance of accounting information for the economic life of the business entity. The importance of the Internet and IT technologies application to reflect certain facts of economic life in the accounting system (cash flow management, sales process, calculations, delivery, online trade, reporting)is substantiated. As shown in the example of the impact of cyberattacks on the accounting system and related costs are described on the example of the Program-Fraudster Violation of confidentiality Hacking Malicious software. The risks faced by electronic accounting information systems based on the allocation of risks for each component of the accounting process (risks associated with the collection and input of data into an automated system; risks associated with information processing and storage on electronic media; risks associated with stage of generalization and transfer of information). It is proved that the protection of accounting information and avoidance of the «hook» of a cyber attack is possible only in the case of compliance with comprehensive measures and joint actions of management, accounting staff, auditors and educational institutions in the training of future professionals. It is concluded that effective communication and strategies between management, accountants and auditors are important to reduce or protect against emerging threats to the accounting information system.
The article attempts to substantiate the key approaches to the systematization of cost-driving factors from the enterprise cost management perspective (tactical and strategic) and offers a definition to a factor concept. The study presents the existing scientific approaches to the classification of cost drivers as well as an interpretation of cost-driving factors. Groups of structural factors within internal and external environment that affect enterprise costing have been identified along with revealing the character of such influence, i.e. whether they provide a direct indirect effect on the company expenditures. Given the tactical and strategic management objectives, the authors suggest systematization of all cost drivers into two groups. In particular, tactical management covers the following factors: output scale, product range, company cost management methods, qualification of personnel, and depreciation accrual. Within the scope of this study, strategically critical factors are represented by organizational business pattern of production, technology level, lack of brand awareness for domestic products, inflation rate, average salary range, low solvency, high costs for raw materials and energy, high tolls, import dependency, strong market competition, low demand, lack of government support, excessive tax burden, frequent changes in tax legislation, high loan interest rates, unfavourable investment environment, poor networking between domestic enterprises in complementary industries, small share of medium-sized businesses or small business alliances. In addition, in the frameworks of strategic cost management, the study offers to classify the cost drivers into the following groups: economic, market- or tax-based, financial and systemic. Apart from that, the relationship between individual cost-driving factors has been revealed. The findings argue that strategic cost management has a number of limitations associated with certain challenges to attain accuracy in forecasting change in factors for successive periods.
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