Kogut U. Recording of degressive and progressiveexpenditures in economic evaluation ofactivities of machine-building enterprise

Study object – production and economic expenses of the machine building enterprise. Objective – to determine theoretical principles and develop applied recommendations for enhancement of economic assessment of performance of the machine building enterprise, accounting for regressive and progressive expenses. Methods: Statistical and comparative analyses, systematization and generalization, systemic approach, expert assessment, and economic-mathematical modeling. This study is first to determine the production cost decrease potential that arises due to regressive expenses in the instance of increasing production volume. We improve methodical principles of assessment of production cost of the machine building enterprise by stages of the expense operational cycle; we again present the analysis by progressive and regressive expense types. We also enhance methodical recommendations regarding economic assessment of machine building enterprise activity, accounting for progressive and regressive expenses. Finally, we improve the weighted annual savings determination method; the savings stem from increasing production volumes. As a result, we develop the following classifications: 1) expense types by criteria and characteristics; 2) expense types by the role in production process and contribution to the production cost; 3) causes of production cost changes of the machine building enterprise. The findings are applied in enterprises and are transferable to a classroom environment. Specifically, the findings are being employed in the production and business activity of the machine building enterprises.