essence of economic development of the enterprise is, in fact, the definition of the cost of production and the result of their comparison.The results of the production of the enterprise may be varied and include industrial and economic (financial) results of achievements in the areas of technical and social development.A comparison of the costs and results of operations to evaluate the complex operation of the business performance indicators.
At the current harsh conditions dictated by the market economy today, the main purpose of the company should be to achieve maximum profit.Other objects subordinated to this fundamental problem, since the presence of income is the basis and means for the further successful growth of other indicators.
total economic output in manufacturing, we define as the difference between income from sales of products (works, services) and the cost of production and sales, it is impossible to underestimate the cost management in the enterprise.
Cost management in the company - a means to achieve the production of high economic results.All of this can not be reduced only to the lowering of costs, but it should be extended to all the available controls.
Recently, domestic science cost management in the enterprise has moved forward, used to achieve an economically developed country with a market economy.
Cost management at the company pays special attention to sections of the domestic economy enterprises as accounting and financial analysis.All this, of course, important, but will not be sufficient for the effective conduct of the case in a market economy.
One of the most urgent problems in the majority of Russian enterprises - nothing unreasonable and almost uncontrolled growth of costs.To successfully address these challenges businesses need to be clearly formulated program of cost management.
cost management system in the enterprise - is, first of all, the ability to save resources, and secondly, fully maximize the value of them.
cost management system in the company as an academic discipline, as well as the basis of the practical activity of the main executives and working professionals the organization relies on the basics of business economics, technology and organization of production, planning and accounting, operating personnel, quality control of products, the general analysisof the company and to other areas of knowledge.
methods of cost management in the enterprise is a synthetic field of knowledge, which can be used terminology and methods drawn from other disciplines.It can connect sometimes quite different from each other methods of work of the enterprise, identify their interrelatedness and influence on the most important thing - the end result of the enterprise - profit.
Cost Management includes a range of activities aimed at the general decline and cost control.
Actually, the whole process of cost management system in the company should be broken on the main stages.
1.Ustanovlenie clear link between the cost management system and budgetary management.
2.Perspektivnoe determine ways to reduce costs.
3.Development plan of interventions to reduce costs.
4.Vnedrenie developed schemes to reduce the expensive items in the enterprise.
Thus, good cost management in the enterprise can not only achieve an increase in the profitability of production, thus contributing to the competitiveness, but also optimizes the course of the implementation process itself works.