Fokin O. Economic analysis of production costs of industrial enterprises

The object of the thesis is the manufacturing costs of large industrial enterprises and their behavior. The subject of the study is theoretical and organizational-methodological regulations of economic analysis of the state and behavior of production costs of large industrial enterprises. Due to the different approaches to the research of costs from the point of view of their behavior, two approaches to the substantive filling of their essence were suggested: resource-money (the total value of fully or partially used and consumed directly in the process of productive resources production in the form of living and accomplished labor (means of production), controlled by the entity as a result of past events) and object-elemental (decrease in economic benefits by reducing or increasing the volume of assets or commitments that are directly related to the production process, which leads to a decrease in equity, and in turn is manifested in the set of production costs, which can be directly attributed to a specific cost object and overhead costs that collectively form the cost of sales products). In the context of assessing the current state of the elements of the economic analysis system of production costs, static methods were used to assess the behavior of costs of industrial enterprises and methods of questioning and testing to determine the mechanism of methodological action application and functioning of subjects. It allowed to establish the behavior of production costs in the conditions of different economic, social and political-legal conditions of economic activity functioning, as well as to determine the directions of the development of analytical work organization, modification of analytical procedures, to evaluate the impact of costs on the performance indicators of enterprise's economic activity.