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¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÐ¸ÐµÐ½Ñ ÐÑÐ¾Ð´Ð°ÐºÑÑ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: Improving the cost management system at the enterprise (on the example of "Orient Products" LLC)
Creators: name: ÐÑÐ»Ð¸Ð½Ð°, ÐÑ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: 2025
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÑÑ
Ð·Ð°ÑÑÐ°ÑÑ
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
Ð¼ÐµÑÐ¾Ð´ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ
direct-costing
kaizen-costing
ABC-costing
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð¿Ð¸ÑÐµÐ²Ð°Ñ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÑ
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
management accounting
costs
cost management system
cost accounting method
cost
food industry
optimization
efficiency

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÐÐÐ Â«ÐÑÐ¸ÐµÐ½Ñ ÐÑÐ¾Ð´Ð°ÐºÑÑÂ». Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´ÐµÐ¹Ñ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¸ ÐÐÐ Â«ÐÑÐ¸ÐµÐ½Ñ ÐÑÐ¾Ð´Ð°ÐºÑÑÂ». ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð±ÑÐ»Ð¸ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¾ Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¾ Ð¿Ð¾Ð½ÑÑÐ¸Ðµ Ð·Ð°ÑÑÐ°Ñ, Ð¸Ñ ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ, Ð¸Ð·ÑÑÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ Ð¸ ÑÐ¸ÑÑÐµÐ¼ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸; Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÐ±Ð¾Ñ Ð¸ Ð¸Ð½ÑÐµÑÐ¿ÑÐµÑÐ°ÑÐ¸Ñ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¾ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÑÐ¸ÐµÐ½Ñ ÐÑÐ¾Ð´Ð°ÐºÑÑÂ» ÐºÐ°Ðº Ð¾Ð±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð¾ÑÐµÐ½ÐºÐ° 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¸ ÐÐÐ Â«ÐÑÐ¸ÐµÐ½Ñ ÐÑÐ¾Ð´Ð°ÐºÑÑÂ», Ð²ÑÑÐ²Ð»ÐµÐ½Ñ ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ; ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ 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¸ Ð´Ð»Ñ ÐÐÐ Â«ÐÑÐ¸ÐµÐ½Ñ ÐÑÐ¾Ð´Ð°ÐºÑÑÂ»; Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð²ÑÑÐ°Ð¶Ð°ÐµÑÑÑ Ð² ÑÐ¾Ð¼, ÑÑÐ¾ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÑÑÑÐ°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð° Ð¾Ð±ÐµÑÐ¿ÐµÑÐ¸ÑÑ ÐºÐ¾Ð½ÐºÑÑÐµÐ½ÑÐ¾ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ Ð¿ÑÐ¸Ð²ÐµÑÑÐ¸ Ðº Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÐµÐ³Ð¾ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ ÑÐ²Ð»ÑÑÑÑÑ Ð´Ð°Ð½Ð½ÑÐµ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ Ð°Ð²ÑÐ¾ÑÐ¾Ð², Ð´Ð°Ð½Ð½ÑÐµ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ², ÑÐ°Ð·Ð¼ÐµÑÐµÐ½Ð½ÑÑ Ð½Ð° ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ°Ñ. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ ÑÑÐ¿ÐµÑÐ½Ð¾ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÐÐÐ Â«ÐÑÐ¸ÐµÐ½Ñ ÐÑÐ¾Ð´Ð°ÐºÑÑÂ» Ð´Ð»Ñ ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¸ ÑÐ²ÐµÐ»Ð¸ÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¸Ð±ÑÐ»Ð¸. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½ÑÐ¹ Ð¿ÑÐ¾ÐµÐºÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÐ¼ Ð¸ Ð¾ÐºÑÐ¿Ð¸ÑÑÑ ÑÐ¶Ðµ Ð½Ð°ÑÐ¸Ð½Ð°Ñ Ñ Ð¿ÐµÑÐ²Ð¾Ð³Ð¾ Ð³Ð¾Ð´Ð° Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð°Ð½Ð°Ð»Ð¸Ð· 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¸ Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð±ÑÐ»Ð¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ñ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel).
description: The subject of this work is the cost management system of Â«Orient ProductsÂ» LLC. The purpose of the work is to develop recommendations for improving the current cost management system of Orient Products LLC. To achieve this goal, the following tasks were completed: the concept of costs and their classification were researched and defined, methods of cost accounting and cost management systems were studied; information on the activities of Â«Orient ProductsÂ» LLC as an object of research was collected and interpreted, the existing cost management system at Â«Orient ProductsÂ» LLC was analyzed and assessed, existing problems in the applied system were identified; measures were developed to improve the cost management system for Â«Orient ProductsÂ» LLC; the effectiveness of the proposed improvement measures was assessed. The relevance of the topic is expressed in the fact that an effectively functioning cost management system can ensure the competitiveness of an enterprise and lead to an increase in the economic results of its activities. The sources of information are data from scientific research literature of domestic and foreign authors, data from analytical agencies posted on Internet resources. The proposed recommendations can be successfully applied at the enterprise Â«Orient ProductsÂ» LLC to reduce costs and increase profits. The developed project is effective and will pay for itself starting from the first year of implementation. The analysis of the financial and economic activities of the organization, the analysis of the existing cost management system and the assessment of the effectiveness of the proposed measures were carried out using the MS Office (Excel) package.