title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¼Ð½Ð¾Ð³Ð¾Ð¿ÑÐ¾ÑÐ¸Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of a cost management model for a multidisciplinary enterprise
Creators: name: ÐÐ¾ÑÐµÑÐ¾Ð²Ð°, ÐÐ»ÑÐ³Ð°
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: ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ Ð¼Ð¾Ð´ÐµÐ»Ð¸
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸
ÐºÐ¾ÑÐ²ÐµÐ½Ð½ÑÐµ ÑÐ°ÑÑ Ð¾Ð´Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ
Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ
Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
cost management system
methods and models
cost of production
indirect costs
financial results
activities
performance assessment

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð¾Ð² Ðº ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð´Ð»Ñ Ð¼Ð½Ð¾Ð³Ð¾Ð¿ÑÐ¾ÑÐ¸Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ: 1. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ñ ÑÐµÐ»ÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¸Ñ ÑÑÑÐ½Ð¾ÑÑÐ¸, Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð¸ ÑÑÐµÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ. 2. ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾Ð±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ. 3. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÐºÑÐ°. 4. ÐÐ¿ÑÐ¾Ð±Ð°ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÐµÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸. Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐ Â«ÐÐµÐ»ÐµÐ·Ð½Ð¾Ð´Ð¾ÑÐ¾Ð¶Ð½Ð°Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÂ». ÐÐ·ÑÑÐµÐ½Ð° Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð°Ñ Ð±Ð°Ð·Ð° Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð·Ð°ÑÑÐ°Ñ Ð¸ ÑÑÑÑÐºÑÑÑÑ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð´Ð»Ñ ÐÐ Â«ÐÐµÐ»ÐµÐ·Ð½Ð¾Ð´Ð¾ÑÐ¾Ð¶Ð½Ð°Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÂ». Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð°Ð¿ÑÐ¾Ð±Ð¸ÑÐ¾Ð²Ð°Ð½Ð° Ð°Ð²ÑÐ¾ÑÑÐºÐ°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸. ÐÐ¿Ð¸ÑÐ°Ð½Ð° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Activity Based Costing Ð² ÐÐ Â«ÐÐµÐ»ÐµÐ·Ð½Ð¾Ð´Ð¾ÑÐ¾Ð¶Ð½Ð°Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÂ». ÐÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸.
description: The given work is devoted to studying of modern approaches to cost management and the development of a comprehensive cost management model for a multidisciplinary enterprise. The work set the following tasks: 1. Research of modern methods of cost management in order to identify their essence, features and scope of application. 2. Organizational and economic analysis of the research object. 3. Development of a cost management model for the object under study. 4. Approbation of the proposed cost management model and evaluation of its effectiveness. The work was fulfilled on the premises of JSC "Railway Trading Company". The regulatory framework in the field of formation and accounting of enterprise costs has been studied. The analysis of costs and the structure of the cost of production is carried out. A comprehensive cost management model has been developed for JSC "Railway Trading Company". As a result, the author's model of cost management was tested. The method of implementation of Activity Based Costing in JSC "Railway Trading Company" is described. The economic efficiency of the implementation of the proposed model is evaluated.