In the dissertation work are presented the theoretical positions, methodical and practical aspects concerning features of creation of the mechanism of formation of expenses at industrial enterprises. A theoretical synthesis was carried out and a new approach to the complex solution of an important scientific and practical task concerning the application of the mechanism of cost formation at industrial enterprises was developed.
In the course of the study, the systematization of costs was made in conjunction with management functions, which, in contrast to existing approaches, involves the use of a certain cost classifier for their identification and forecasting, the concept of cost management on the principles of synthesis was formed, which, unlike the existing approaches, would be taken into account the characteristics of enterprises, and will be sensitive to any changes in the strategy of their activities. The theoretical and methodological aspects of cost systematization are analyzed using the comparative analysis of domestic and foreign classification systems to determine the differences in the application of cost information on various indicators and to establish the relationship between them, which, in contrast to existing approaches, extends the scope of their research, and the definition of tools, principles, and methods of cost formation for the establishment of an enterprise management system has also been made, which has made it possible to put forward the requirements that correspond modern effective cost management system to be used in practice.
The formation and implementation of measures to optimize production costs, which at the initial stage of the planning phase, allows you to predict the costs and benefits that, unlike the existing ones, allow us to reliably predict the optimal cost of production. The system of monitoring of production costs, which includes elements of elasticity and, in contrast to existing approaches, uses a correlation model of the dependence of costs on production results. Elasticity indicators analyzed, which, in the presence of a large number of characteristics, in contrast to existing approaches, allow for a preventive verification of the planned cost-effectiveness for predicting future value and price of products. Improved definition and implementation of reserves for reducing costs in the industry due to exclusion in the processes of planning extra costs and improving their management process by the system approach.It is proved that the most expedient are the scientific and methodological approaches to the formation of costs, and it can be estimated by the final results of production activities – in profit or loss levels. In this case, the assessment of the compliance of the results of the enterprise with management actions will reflect the economic efficiency of management.
