Abstract:

The article deals with the works that raised the issues of economic analysis and assessment of the current state of production costs of large industrial enterprises. The author estimates the indices of industrial production in Ukraine, which shows a positive dynamics. The analytical estimation of the structure of enterprise’s expenses was carried out, in particular, the research was performed on the basis of such large industrial enterprises of Ukraine as PJSC «Starokramatorsky machine-building plant», «JSC Novokramatorsky machine-building plant», JSC «EVROCEMENT-Ukraine», JSC «Energomash», and JSC «Kramatorsky heavy machine tool plant» In general, the analysis of the data structure of the costs of the enterprises under investigation showed the increase in production and the decrease in non-productive costs. The general assessment of the structure of operating costs for elements in large industrial enterprises is made in terms of material costs, labor costs, the deductions for social measures, depreciation, and other operating expenses. The assessment of the current state of costs of large industrial enterprises shows that their behavior is more influenced by the peculiarities of the enterprise’s functioning.

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