title: Ð¡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¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«ÐÐÐ-ÐÐ»Ð¸Ð¼Ð¾Ð²Â»)
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: Improvement of the cost management system at the enterprise (on the example of JSC Â«UEC-KlimovÂ»)
Creators: name: Ð¨Ð°ÑÐ¸ÐºÐ¾Ð², ÐÐ¸ÐºÐ¸ÑÐ°
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: 2023
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÑÑ
Ð·Ð°ÑÑÐ°ÑÑ
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÐ¹ Ð¼ÐµÑÐ¾Ð´ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ
standard-costing
kaizen-costing
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð°Ð²Ð¸Ð°Ð´Ð²Ð¸Ð³Ð°ÑÐµÐ»ÐµÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
management accounting
costs
cost management system
regulatory cost accounting method
cost price
aircraft engine industry
efficiency

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐ°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÐÐ Â«ÐÐÐ-ÐÐ»Ð¸Ð¼Ð¾Ð²Â». Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÐÐ Â«ÐÐÐ-ÐÐ»Ð¸Ð¼Ð¾Ð²Â». ÐÂ  Ð¿ÑÐ¾ÑÐµÑÑÐµÂ  Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸ÑÂ  ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐ»Ð¸ÑÑ ÑÐ»ÐµÐ´ÑÑÑÐ¸ÐµÂ  Ð¼ÐµÑÐ¾Ð´Ñ: Ð°Ð½Ð°Ð»Ð¸Ð·, ÑÐ¸Ð½ÑÐµÐ·, ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ, Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ, Ð¼ÐµÑÐ¾Ð´ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° (ÐÐ¤Ð¥Ð). ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð´Ð°Ð½Ð½ÑÑ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð°ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel), ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÐµÐ¼ â Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ñ Draw.io Ð¸ Ð¿Ð°ÐºÐµÑÐ° MS Office (Word). Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð¼ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¿ÑÐ¾ÐµÐºÑ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÐÐ Â«ÐÐÐ-ÐÐ»Ð¸Ð¼Ð¾Ð²Â» Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ Ð¼ÐµÑÐ¾Ð´Ð° ÑÑÑÑÐ° Ð·Ð°ÑÑÐ°Ñ. ÐÐ¾Ð»ÑÑÐµÐ½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½Ð¸Ð¼Ñ ÐÐ Â«ÐÐÐ-ÐÐ»Ð¸Ð¼Ð¾Ð²Â»Â  Ð¸ Ð¿ÑÐ¾ÑÐ¸Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÐ¼Ð¸ ÐÐÐ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ²Ð¾ÐµÐ¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½ÑÐ¹ Ð¿ÑÐ¾ÐµÐºÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÐ¼, Ð¾Ð½ Ð¾ÐºÑÐ¿Ð¸ÑÑÑ Ð² ÑÐµÑÐµÐ½Ð¸Ðµ 16 Ð¼ÐµÑÑÑÐµÐ² 16 Ð´Ð½ÐµÐ¹, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ñ ÐÐ Â«ÐÐÐ-ÐÐ»Ð¸Ð¼Ð¾Ð²Â» ÑÐ½Ð¸Ð·Ð¸ÑÑ Ð¿ÑÑÐ¼ÑÐµ Ð·Ð°ÑÑÐ°ÑÑ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð°, Ð¿Ð¾Ð»ÑÑÐ°ÑÑ Ð°ÐºÑÑÐ°Ð»ÑÐ½ÑÑ Ð¸ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½ÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð¾ Ð¼Ð°ÑÐ¶Ð¸Ð½Ð°Ð»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸, Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÑ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½ÑÐµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ðµ ÑÐµÑÐµÐ½Ð¸Ñ Ð¸ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°ÑÑ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
description: The subject of the study is the current cost management system of JSC Â«UEC-KlimovÂ». The given work is devoted to forming recommendations for improving the cost management system of JSC Â«UEC-KlimovÂ». In the process of writing the work, the following methods were used: analysis, synthesis, classification, comparison, practical methods, the method of economic analysis (AFEA). Data analysis and processing was carried out using the MS Office (Excel) package, schema development was carried out using the program Draw.io and the MS Office (Word) package. The result of the work is a project of improving the cost management system of JSC Â«UEC-KlimovÂ» in the field of the normative method of cost accounting. The obtained results of the work are applicable to JSC Â«UEC-KlimovÂ» and other military-industrial complex enterprises to improve the efficiency of their activities. The developed project is effective, it will pay off within 16 months and 16 days and will allow JSC Â«UEC-KlimovÂ» to reduce direct production costs, receive reasonable information about the marginality of products, makeÂ  justified management decisions and improve the production system of the enterprise.