The essence of the economic development of the enterprisein essence, the definition of the costs of the output of production and their comparison. The results of enterprise production can be diverse and include the production and economic (financial) results of achievements in the areas of technical and social development. Comparison of costs and performance allows you to evaluate complex performance indicators of the enterprise.
Under the current harsh conditions dictated bythe economy of the market today, the main goal of the enterprise should be to achieve maximum profit. The remaining goals are subordinated to this main task, since the presence of profit serves as a basis and means for the further successful growth of other indicators.
The cumulative economic result of production inwe define how the difference between the income from sales of products (work, services) and the costs of their production and marketing, it is impossible to underestimate the management of costs in the enterprise.
Management of costs in the enterprise is a meansachievement of production of a high economic result. All this can not be reduced only to a reduction in costs, but must be extended to all available controls.
Recently, the domestic science of cost management at the enterprise has advanced, using the achievements of countries developed economically with a market economy.
Management of costs at the enterprise paysspecial attention to such sections of the internal economies of the enterprise as accounting and financial analysis. All this is undoubtedly important, but it will not be enough to effectively conduct business in a market economy.
One of the most pressing problems in mostRussian enterprises - there is nothing unreasonable and almost uncontrollable growth of expenses. To successfully solve these problems, enterprises need a clearly formulated cost management program.
The system of cost management in an enterprise is, first, the ability to save resources, and secondly, to maximize the return on them.
The cost management system at the enterprise aseducational discipline, as well as the basis of practical activity of the chief managers and working specialists of the organization is based on the basics of the enterprise's economy, technology and production organization, planning and accounting, management of working personnel, product quality management, general analysis of the enterprise and other areas of knowledge.
Methods of cost management in the enterpriseare a synthetic field of knowledge, where terminology and methods taken from other disciplines can be used. Here, sometimes completely different methods of work of the enterprise can be connected, their interconnectedness and influence on the most important thing is revealed - the final result of enterprises' work is profit.
Cost management includes a whole range of activities aimed at overall reduction and cost control.
In general, the whole process of creating a cost management system at an enterprise should be broken down into main stages.
1. Establish a clear link between cost management systems and budget management.
2.Perspektivnoe determination of directions of cost reduction.
3.Development of the plan of measures to reduce costs.
4.Introduction of developed schemes to reduce the cost of articles in the enterprise.
Thus, competent management of costs forthe enterprise allows not only to achieve an increase in the profitability of production, thus contributing to the preservation of competitiveness, but also optimizes the process of work as it is being implemented.
