Khrystoforova I. Production price management on enterprises of the baking industry

The dissertation is devoted to the research of principal theoretical and practical bases of the formation of production price and of the process of its management at the enterprises of baking industry of Donetsk region. The peculiarities of formation of different kinds of cost price and structure of spendings, which are included in their structure, are examined, the use of calculation of the production price of systems of absorption-costing and direct-costing in practice is assessed; their distinguishing characteristics and perspectives of the usage in management are defined. Practical significance of the index of marginal cost price in the process of enterprise management is proved. In the paper the methodology of distribution of general production spendings on the cost price of separate product with the usage of single-item distribution of their components is proposed, meanwhile the duration of the working process as one of the basis of distribution is recommended to use. A part from this, the methodology of calculating of the influence of production price on the politics of assortment of enterprise is proposed. For the purpose of effective enterprise management it is recommended to use the index of operational lever for identification of crisis approaching the enterprise.