COST MANAGEMENT OF AN ENTERPRISE TAKING INTO ACCOUNT THE LIFE CYCLE OF A PRODUCT
https://doi.org/10.21686/2500-3925-2013-3-97-100
Abstract
The article explains the relevance of the choice of classification of costs, which ensures the accuracy of the budgeting process. The study proposed a classification of costs for the development of the budget of the life cycle of the product - the initial stage of the operating cycle of budgeting, which ultimately will enable companies to minimize costs and more accurately plan and manage cost.
Keywords
себестоимость,
управление,
затраты,
жизненный цикл,
бюджетирование,
prime cost,
management,
expenses,
life cycle,
budgeting
About the Authors
Pavel P. Kholodov
Kemerovo Institute of Food Science and Technology
Russian Federation
Russian Federation
Galina I. Zyablitskya
Kemerovo Institute of Food Science and Technology
Russian Federation
Russian Federation
References
1. Друри К. Введение в управленческий и производственный учет: пер. с англ. / под ред. С.А. Табалиной. - М.: Аудит, ЮНИТИ, 2011. - 555 с.
2. Шим Дж., Сигел Дж. Методы управления стоимостью и анализа затрат / пер. с англ. - М.: Филинь, 2010.
3. Карпов А.Е. Бюджетирование как инструмент управления. /А.Е. Карпов - М.: Результат и качество, 2006.
4. Карпов А.Е. Регламент системы бюджетирования. - М.: Результат и качество, 2006.
5. Карпов А.Е. Роль финансовой дирекции в бюджетировании. / А.Е. Карпов - М.: Результат и качество, 2006.
6. Карпов А.Е. Финансовая модель бюджетирования./ А.Е. Карпов - М.: Результат и качество, 2006.
7. Drury K. Introduction to Management and Cost Accounting: trans. from English. / Ed. S.A. Tabalinoy. - M.: Audit, Unity, 2011. - 555 p.
8. Shim J., Siegel J. Methods of cost control and cost analysis / trans. from English. -M.: Filin, 2010.
9. Karpov A.E. Budgeting as a management tool. / A.E. Karpov - M.: Results and quality, 2006.
10. Karpov A.E. Regulations of the budgeting system. - M.: Results and quality, 2006.
11. Karpov A.E. The role of financial management in budgeting. / A.E. Karpov - M.: Results and quality, 2006.
12. Karpov A.E. Financial budgeting model. / A.E. Karpov - M.: Results and quality, 2006.
Review
For citations:
Kholodov P.P., Zyablitskya G.I. COST MANAGEMENT OF AN ENTERPRISE TAKING INTO ACCOUNT THE LIFE CYCLE OF A PRODUCT. Statistics and Economics. 2013;(3):97-100. (In Russ.) https://doi.org/10.21686/2500-3925-2013-3-97-100
Views:
607
.png)
.png)
Email this article 