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¸
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: Improving the enterprise cost management system
Creators: name: ÐÑÑÐµÐ½ÑÐµÐ²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
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: 2021
Subjects: Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÐ¹ ÑÑÐµÑ Ð·Ð°ÑÑÐ°Ñ
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
Ð¾Ð±ÑÐµÐºÑ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ
ÑÐ¿Ð¾ÑÐ¾Ð± Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÑÐµÑÐ°
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
industrial enterprise
regular costs of costs
cost management system
cost account
method of accounting
management accounting

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÑÐµÑÑÐ²ÑÑÑÐµÐ¹ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÐµÐµ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. 2. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÐµÑÑÐ²ÑÑÑÐµÐ¹ 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¸. 3. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ 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¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. ÐÑÐ»Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ Ð¸ Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ Ðº ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐµ Ñ Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐ°Ð¿Ñ Ð¸ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð¼ÐµÑÐ½Ð¾ÑÑÐ¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÐµÐ¾ÑÐ¸Ð¸ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ ÑÐµÐ»ÐµÐ¹ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ ÐÐÐ Â«ÐÑÐ¾Ð¼Ð¡ÑÑÐ¾Ð¹ÐÐ¾Ð½ÑÑÑÑÐºÑÐ¸Ð¸Â» Ð¸ ÑÐ°Ð·Ð¾Ð±ÑÐ°Ð½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÑ. ÐÐ»Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ ÑÐ°ÐºÐ¸Ðµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ, ÐºÐ°Ðº: SWOT-Ð°Ð½Ð°Ð»Ð¸Ð·, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÐ¸; Ð°Ð½Ð°Ð»Ð¸Ð· ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÐ¸, ÐÐÐ¡-Ð°Ð½Ð°Ð»Ð¸Ð· Ð·Ð°ÑÑÐ°Ñ. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÐ»Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ Ð½ÑÐ¶Ð´Ð°ÐµÑÑÑ Ð² ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð¾Ð¼ ÑÐµÑÐµÐ½Ð¸Ð¸ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð·Ð°ÑÑÐ°Ñ, Ð²ÑÐ»ÐµÐ´ÑÑÐ²Ð¸Ðµ ÑÐµÐ³Ð¾ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÑ Ð¿Ð¾ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½ÐµÑÐ°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÑ Ð·Ð°ÑÑÐ°Ñ. ÐÐ»Ñ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¹ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð¾Ð²Ð°Ð½Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑ Ð¼ÐµÑÐ¾Ð´ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ Â«ÐºÐ¾ÑÑ-ÐºÐ¸Ð»Ð»Ð¸Ð½Ð³Â», Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð°Ð³Ð°ÑÑÐ¸Ð¹ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð±ÐµÐ· ÑÑÐµÑÐ±Ð° Ð´Ð»Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
description: This work is devoted to the study of the existing management accounting system and the development of recommendations for its improvement. Tasks that were solved during the study: 1. Analysis of the financial and economic activities of the enterprise. 2. Study of the existing cost management system at the enterprise. 3. Development of practical recommendations for improving the cost management system at the enterprise. The main approaches to cost management were identified and summarized, as well as the problems associated with their application. The main stages and patterns of development of the theory and methods of cost management are considered. To achieve the set goals, the financial and economic activities of the company LCC PromStroyKonstruktsii were analyzed and the main business processes were analyzed. For the analysis, we used such tools as: SWOT analysis, analysis of liquidity and solvency indicators; analysis of turnover ratios, ABC-cost analysis. As a result of the analysis, it was revealed that the organization needs a comprehensive solution to the problems of cost optimization, as a result of which measures were proposed to effectively minimize irrational costs. For further efficient operation of the enterprise, it is recommended to use the cost-killing cost accounting method, which implies minimizing costs without prejudice to the enterprise's activities.