Surmai D. Cost and profit management for enterprises of light industry, based on concept of the margin approach.

At the dissertation, substantiate the theoretical-methodological and practical recommendations on cost management and profit management at light industry. At the dissertation analysed cost-planning systems existing in Ukraine and world. By results of this analysis, we defined that the cost-management systems do not fulfil the criteria of completeness of information that can be obtained, might be too expensive to operate or else distort the results of the cost calculations. Analysis of the general state of the garment sector of light industry showed that high growth in revenue and profit do not correspond to real growth of output. In assessing by prices of 2007 revenues of the most companies reduced by two-three times. Were analyses the interdependencies in CVP system and tested methods of allocation of fixed costs for compliance them with essential requirements of CVP system for the purpose of cost calculation and breakeven point analysis by type of products. A result we found that none of them corresponding to abovementioned requirements, moreover, typically structure of product range accordingly to the estimations of breakeven point, for unprofitable companies, shod be changed by the following rule: increasing the share of unprofitable products and reducing the profitable one. It has been proved that at conditions of a producing a wide range of products is impractical to plan target profit and target cost for products. In this case is advisable predict the target price, target variable costs, target margin profit and the target margin profit ratio. Since all methods of allocation of fixed costs, including the marginal approach does not provide sufficient precision of dividing expenses into variable and fixed, at the dissertation was proposed the object-oriented approach for processing of economic information, which can significantly increase the accuracy of the calculations.