title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° 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Ð Â«Ð Ð¢ÐÂ»)
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: Development of a cost management system at the enterprise
Creators: name: Ð¢Ð°ÑÐ°ÑÐ¸ÐºÐ¾Ð², ÐÐ½ÑÐ¾Ð½
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: 2022
Subjects: Ð·Ð°ÑÑÐ°ÑÑ
Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐµÑÐ°
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸
Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐ°ÑÐ³ÐµÑ-ÐºÐ¾ÑÑÐ¸Ð½Ð³
Ð½Ð°Ð±Ð¾Ñ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð²
costs
accounting methods
economic indicators
analysis
targeting
a set of tools

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description: The topic of the final qualifying work: "Development of a cost management system at the enterprise".This work is devoted to the development of a cost management system at the enterpriseTasks that were solved during the study:1. To consider the theoretical and methodological aspects of the study of the costs of the organization.2. Conduct a comprehensive analysis of the activities of LLC "RTK".3. Develop measures to reduce the costs of RTK LLC with limited resources and evaluate its effectiveness.In this paper, the economic essence of the concepts of "costs", "costs" and "expenses", the relationship of terms and the scope of their use were considered. The classification of costs in the construction industry and the view of costs from the side of management accounting were considered. Various types of cost and calculation methods were studied. The procedure for determining the cost of construction works in LLC "RTK" was considered, the costs for determining the cost were calculated. The disadvantages of the cost accounting method used were identified. In the third section, for the purposes of effective enterprise management, a different calculation method was proposed for RTK LLC.The conclusions, recommendations and economic justification formulated in the research work for the implementation of the target-costing system allow to a certain extent to solve the problems of calculating the cost of production, to contribute to the successful functioning of the organization, as well as to ensure operational and strategic management of the organization's activities.