title: Ð¡Ð¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÐÐÐ Â«ÐÐ Â«ÐÑÑÐµÐ½Ð°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: Cost management system of OJSC âMPâ Arsenal â
Creators: name: Ð¡Ð°Ð¿Ð°Ñ, Ð¢ÑÐ¼Ð°ÑÐ±Ð¸ÐºÐµ
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: 2020
Subjects: Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð¼ÐµÑÐ¾Ð´ abc
ÐºÐ¾Ð½ÑÐµÐ¿ÑÐ¸Ñ Ð¶Ð¸Ð·Ð½ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¸ÐºÐ»Ð°
Ð¸Ð½ÑÐµÐ³ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
industrial enterprise
cost management system
cost price
activity-based costing
life cycle costing
integrated cost management system

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description: The subject of the graduate qualification work: âCost management system of OJSCâ MP âArsenalâ.
The object of the research in the graduate qualification work is OJSCâ MP âArsenalâ, specializing in the production of modern artillery weapons and launchers of combat systems for ships of the Navy.
The purpose of writing the graduate qualification is the analysis and development of a cost management system for OJSCâ MP âArsenalâ.
As part of the goal, in the first stage, marketing and financial analyzes of the research object were carried out.
According to the results of the financial analysis of OJSC âMPâ Arsenal â, the following was found out:
1. For 2016-2019, the results of the development and preservation of production of OJSCâ MP âArsenalâ are regarded as satisfactory.
2. According to the reporting period, the main product does not incur a significant loss. Nevertheless, the enterprise still has an uncovered loss of previous years in connection with investment projects adopted in previous periods, concluded contracts etc. Therefore, the whole the profit received by the enterprise, first of all, goes to pay off losses of previous years.
The final stage in writing the graduate qualification work was the development of a cost management system for OJSC âMPâ Arsenal.