Abramova O. Cost analysis of operation activity of enterprise

The dissertation is devoted to scientific substantiation of theoretical approaches and improving methods of economic analysis to ensure operating costs of the enterprise according to different accounting product costing concepts and strategic cost control. Economic entity of operating costs of industrial enterprises are generalized. The influence of the operating costs structure on results is researched. The costs classification for purposes of analysis is developed with taking into account their groupings in different accounting costing methods and strategic control costs systems. Methodological support the production costs analysis is developed with taking into account the accounting and calculation concepts of production costs "standard-costing", "absorption-costing", "direct-costing", "target-costing", "kaizen-costing", "AB-costing". Methodological tools of operating costs analysis are improved, taking into account the concepts of strategic cost control: the stages of the product life cycle, in the value chain of products at market leading field operations, to ensure product quality. The technology of operating costs analysis is developed with accounting all basic concepts costing of products and strategic cost control for maximum search reserves to minimize the production costs and sales in a competitive environment and achieve leadership in operation costs.