GENERAL PROVISIONS OF INDUSTRIAL ENTERPRISE MANUFACTURING COST ANALYSIS
Abstract
In the course of the research, the works of domestic and foreign scientists related to the analysis of production costs were considered. The analysis of scientific works showed that in the scientific literature the question of formation of production cost and its analysis is considered in part. The task of analyzing production costs in the context of the strategy of the enterprise has been substantiated. It is established that in addition to the sectoral features that are decisive in the organization of production cost analysis, changes that occur in the production system at different levels in the future should also be taken into account. It is determined that the analysis of the structure of production costs is an important step that influences the choice of the method of allocation of indirect costs of production. Given the changes in production technology in modern conditions, labor costs may reflect a small fraction of the total cost, thus casting doubt on allocation methods that use wage-based criteria. In order to improve cost analysis, information support was investigated, which is the basis for obtaining qualitative and reliable results of analytical procedures. It is established that the reliability of the results of the cost analysis depends on the sources on which it is made. Investigating the approaches of scientists to forming the basics of enterprise cost analysis, the needs and requests of users of information internal and external environment, which influence the choice of methodology of production cost analysis, were determined. The conducted research regarding the identification of stakeholder requests has made it possible to substantiate the importance of the organizational and analytical process, which is formed under the influence of factors of the external and internal environment. This made it possible to build an information and organizational structure of the cost analysis of the enterprise of the machine-building industry, which outlined the influence of external and internal factors on the cost analysis and formed information support through the creation of a documentary and methodological basis of analytical procedures. The results of the research contribute to the receipt of operational analytical information under the influence of external and internal factors of analysis of the activity of industrial enterprises.
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