成本会计
成本工程
计算机科学
过程(计算)
风险分析(工程)
报酬
过程管理
管理制度
成本动因
相关成本
成本估算
运营管理
业务
系统工程
控制(管理)
工程类
人工智能
营销
会计
操作系统
财务
作者
В Г Котлярова,Y. M. Derenska,Olha Hladkova
出处
期刊:Бізнес інформ
[Research Centre of Industrial Problems of Development of NAS of Ukraine]
日期:2020-01-01
卷期号:11 (514): 198-204
被引量:1
标识
DOI:10.32983/2222-4459-2020-11-198-204
摘要
The article analyzes existing approaches to cost management; system and process approaches are defined as the most applicable. It is determined that with both of these approaches the object of cost management is managerial actions and relationships arising in the process of formation of certain characteristics of the status of costs (compliance with the limits of the remuneration fund, consumption of raw materials etc.); the subject of management are structural subdivisions of the enterprise and responsible persons who carry out cost management procedures. The system approach considers cost management as a system in which a set of interconnected elements is allocated, there are links, mechanisms of interaction between individual elements, which help to achieve a certain goal, are determined. The process approach proposes to apply a management cycle to manage costs. Therefore, to improve the efficiency of cost management, it is advisable to apply dualism of approaches, for which it is proposed to combine system and process approaches. It is proved that the cost management system should consist of two subsystems: 1) the formation of a cost management system and 2) the functioning of the cost management system. These subsystems differ in such features as: purpose, tasks, functions, elements, mechanism of interaction. Two subsystems of the cost management system are connected as follows: the purpose of the subsystem of the cost management system formation is to develop methodological support for the functioning of the cost management subsystem. At the same time, the functioning of the subsystem of the cost management system is the management cycle: planning, accounting, control, analysis. This shows the implementation of the process approach to cost management.
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