title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ 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° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Enterprise cost management
Creators: name: ÐÐµÐ³ÑÑÑÐµÐ²Ð°, ÐÐ½Ð½Ð°
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: Ð·Ð°ÑÑÐ°ÑÑ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
Ð°Ð½Ð°Ð»Ð¸Ð· Ð·Ð°ÑÑÐ°Ñ
ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
costs
cost management
cost analysis
cost classification
product cost
efficiency
optinization

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ ÐÐÐ Â«ÐÐÐ ÐÐÐÐÂ».
Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ â Ñ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ÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐµÐ»Ð¸ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°Ð»Ð¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ°Ñ Ð±Ð°Ð·Ð° Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸. ÐÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð° ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¿Ð¾ ÑÑÐ°ÑÑÑÐ¼ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¸ Ð¾Ð¿Ð¸ÑÐ°Ð½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ ÐµÐµ ÑÑÐµÑÐ° Ð¸ ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ. ÐÐ¾Ð¼Ð¸Ð¼Ð¾ ÑÑÐ¾Ð³Ð¾ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð»Ð°ÑÑ ÑÑÑÑÐºÑÑÑÐ° ÐµÐ³Ð¾ Ð·Ð°ÑÑÐ°Ñ Ð² ÑÐ°Ð·ÑÐµÐ·Ðµ Ð¿Ð¾Ð»Ð½Ð¾Ð¹ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸, ÑÑÐ¾ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ð»Ð¾ Ð²ÑÑÐ²Ð¸ÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¸Ñ ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ.
Ð ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ: Ð²ÑÐ±Ð¾Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¿Ð¾ÑÑÐ°Ð²ÑÐ¸ÐºÐ° ÑÐ¿Ð°ÐºÐ¾Ð²Ð¾ÑÐ½ÑÑ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð¾Ð² Ñ ÑÐµÐ»ÑÑ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¸Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ¸ÑÐ»ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð°Ð´Ð¼Ð¸Ð½Ð¸ÑÑÑÐ°ÑÐ¸Ð²Ð½Ð¾-ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¿ÐµÑÑÐ¾Ð½Ð°Ð»Ð° Ð´Ð»Ñ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð¾Ð±ÑÐµÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð².
ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÐµÐ¼ ÐÐÐ Â«ÐÐÐ ÐÐÐÐÂ» Ð´Ð»Ñ ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸.
description: The object of study in the final qualifying work is the industrial enterprise OJSC KARAVAY.
The purpose of the work is the development of practical recommendations for the effective management of enterprise costs.
To achieve the goal, a theoretical basis in the area of enterprise cost formation and a cost management mechanism were considered. The classification of costs according to product cost items is presented and the main methods for its accounting and calculation are described. In addition, the financial condition of the studied company was analyzed, the structure of its costs was analyzed in the context of total product cost, that allowed to identify problems in the area of cost formation and to offer recommendations for their elimination.
In the work we have been proposed the following recommendations to reduce the costs of enterprise: selection of the optimal supplier of packaging materials to reduce commercial expenses and optimization of the number of administrative staff to reduce general business expenses.
The proposed recommendations can be used by the OJSC KARA-VAY to reduce costs and optimize product costs.