Abstract:

Modern economic development trends such as globalization of markets, increasing competition, changing consumer demand, shortening life cycle of goods and technologies, increasing demands on their quality, and rising costs of used resources require executives and managers to find effective methods for managing the enterprise activity. Ensuring the competitiveness of enterprises under such conditions is impossible without the introduction of the latest management concepts, which necessitates changes and development of functional management, one of which is cost management based on the definition of new criteria for their classification. Classification of costs for management purposes should meet the main requirement – be based on signs that allow differentiating costs to manage them in various aspects. It creates preconditions for determining the level of costs by the volume of management, organization of planning, accounting, control, and analysis. The purpose of the article is to consider accounting and analytical, and managerial tasks of the classification of costs of industrial enterprises and their improvement. Methodology. The methodological basis of the paper is a set of methods and principles of scientific knowledge, general and special methods and techniques used in the study. The theoretical basis of the research is scientific works of foreign and domestic scientists on cost management, organization of information systems, cost accounting management, cost management methods. The legal basis for the study was the current legislative and regulatory documents governing the formation of costs of enterprises in Ukraine. The information base is official statistics, reporting and accounting information of enterprises, resources and publications of the Internet, results of our own research. To achieve this purpose, when writing the article, methods of a systematic approach (for research and characterization of the theoretical basis of cost classification) and structural and logical analysis (for defining the criteria for classification of costs of an industrial enterprise) are used. Practical implications. The obtained results and the developed recommendations constitute a methodological basis for improving the cost management of industrial enterprises based on the definition of new criteria for their classification. Results of the most practical significance include: common features and differences in the approaches to the classification of industrial enterprises’ costs are determined, the objectives of cost classification are determined, the classification of costs by costing articles is considered, the necessity of distinguishing additional attributes of cost classification is substantiated. Value/originality. Improved classification of costs of an industrial enterprise, which is expanded by additional criterion features (the possibility of management, reflection in accounting and reporting, principle of accepted commitments, place of formation, by the factor of stability), caused by the need to determine the relationship between the size of the enterprise costs and the possibilities of implementing managerial influence on them by managers of different levels, which enables to optimize cost composition and structure, which are reflected in different methods of cost management and are the basis for their choice of agreement.

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