title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ ÐµÐ³Ð¾ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Cost management of machine-building enterprise and its impack on financial results
Creators: name: ÐÑÑÑÐ¾Ð²ÑÐµÐ²Ð°, ÐÐ°ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÑ
Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ
cost management
industry
machine-building enterprise
cost reduction
finance results
economic efficiency

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«ÐÐ°Ð¼ÑÐºÐ¸Ð¹ Ð°Ð²ÑÐ¾Ð¼Ð¾Ð±Ð¸Ð»ÑÐ½ÑÐ¹ Ð·Ð°Ð²Ð¾Ð´Â». ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ñ.
Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð² ÑÑÐµÑÐµ Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ñ.
Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¸ÑÑ ÑÐ±Ð¾Ñ Ð¸ Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸, ÑÐ±Ð¾Ñ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼ÑÑ Ð´Ð°Ð½Ð½ÑÑ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÐÐÐ Â«ÐÐÐÐÐÂ». ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÐºÑÐ¿ÑÐµÑÑ-Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾ - ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð². 
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÐµ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸.
ÐÑÐ¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, ÑÐ²ÐµÐ»Ð¸ÑÐ¸ÑÑÑ ÑÐ¸ÑÑÐ°Ñ Ð¿ÑÐ¸Ð±ÑÐ»Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ½Ð¸Ð·Ð¸ÑÑÑ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÐÐÐ Â«ÐÐÐÐÐÂ».
description: The object of the research is Â«KAMAZÂ». The subject of the research is cost management at the engineering enterprise.
The aim of the work is to improve the cost management system at a manufacturing enterprise in the field of mechanical engineering.
In the process of research, the collection and synthesis of theoretical information, the collection of necessary data at the enterprise of PJSC Â«KAMAZÂ» were conducted.
An express analysis was made of the organizationâs financial activities and financial results.
As a result of the study, measures were proposed aimed at improving the cost management system in the enterprise.
When introducing the proposed measures, the net profit will increase, as well as the cost of production at the enterprise PJSC Â«KAMAZÂ» will decrease.