Construction of a model of strategic management of costs at the machine-building enterprise

Autor: Lyba Shevtsiv, Yevgen Romaniv, Deniza Dolbneva
Rok vydání: 2019
Předmět:
Zdroj: Tehnologìčnij Audit ta Rezervi Virobnictva, Vol 1, Iss 4(45), Pp 11-21 (2018)
ISSN: 2312-8372
2226-3780
DOI: 10.15587/2312-8372.2019.157646
Popis: The object of research is a system of strategic cost management at a machine-building enterprise. One of the most problematic places is building a model of strategic cost management, which is associated with modeling the processes of accounting and analytical support and the complexity of adapting cost management methods. Providing an integrated and systematic approach will help the company's management personnel to obtain a sufficient amount of information to manage both at the operational and strategic levels. The analysis of the current state of engineering in Ukraine is conducted on the example of a comprehensive analysis of the structure and dynamics of costs of LLC VEEM-Metallavtoprom (Lviv, Ukraine). This will help to find the strengths and weaknesses of the enterprise regarding the cost formation strategy. By deciding at a strategic level (for example, changing technology), it is possible to immediately get rid of a large number of factors at the operational level (production, commercial cost object). In the course of the study, modeling of accounting and analytical support processes for strategic cost management of the enterprise under study is applied based on the implementation of an integrated approach with the following components: strategic accounting, strategic analysis, information support. In particular, strategic accounting as an element of accounting and analytical support will provide information on the state of the external and internal environment of the company; financial and non-financial indicators to make informed decisions. The use of strategic analysis will ensure the influence of factors on the company's strategy, its behavior in the market, the possibility of competing and positioning, as well as strategic performance. However, the introduction of the model at the machine-building enterprise under investigation is associated with insignificant financial, organizational costs, which will not always ensure its high efficiency in priory. Additional opportunities will be obtained by the investigated enterprise, using the advantages of strategic accounting, strategic analysis, and management approach: improving the level of automation; introduction of measures that will affect the improvement of the quality characteristics of products; use of advanced methods for planning, accounting; view the range of products; improving the organization of production and labor.
Databáze: OpenAIRE
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