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1 – 6 of 6Igor E. Mizikovsky, Viktor P. Kuznetsov, Ekaterina P. Garina, Elena V. Romanovskaya and Nataliya S. Andryashina
This chapter is devoted to the study of the standard control of the material costs of production as a factor of technical growth of an enterprise of manufacturing industries: ways…
Abstract
This chapter is devoted to the study of the standard control of the material costs of production as a factor of technical growth of an enterprise of manufacturing industries: ways of integration in a single information space of information that allows you to manage the cost and quality of products at all stages of the value creation; theoretical and methodological approaches to the implementation of control functions of material costs (technological waste and production losses) according to preestablished consumption rates in the value creation of an industrial enterprise, especially in a number of machine-building factories of Nizhny Novgorod industrial cluster; theoretical methods of synthesis and comparison data, structured description of characteristics of the object of study, system analysis, as well as empirical methods of observations and descriptions of the subject area. The necessity of further improvement of effectiveness and methodology of a control function of a standard cost accounting system in the aspect of maintaining the technical growth of an enterprise is substantiated. Current condition is analyzed, and ways of modernization of organizational, managerial, methodological, metrological, and competence types are proposed. Also, sets of conditions for implementation of standard control and procedures incorporated into instrumental information space are substantiated. It is proved that the application of standard accounting of material costs for production within the framework of a system of standard accounting effectively contributes to noticeable technical growth and meets modern criteria and parameters of an effective management. It is substantiated that conditions for the implementation of a standard control of material costs for the production of an industrial enterprise that contributes to technical growth are availability and comprehensiveness of organizational, managerial, methodological, and metrological types of security control of material resources in the production; compliance with technical standards for processing, warehousing, storage, transportation of material resources; and matching competencies of management personnel with their functions. It is expected to introduce a standard control of material costs within the framework of a standard accounting system in practices of machine-building enterprises, as a significant factor of technical growth. Scientific understanding of an essence of the standard control of material costs within the framework of a standard cost accounting system, justified and outlined by the author, ensures incorporation into practice of effective production management, contributes a noticeable technical growth of industrial enterprises of the processing industries; provides a significant improvement in a quality of accounting results in general.
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Igor E. Mizikovsky, Viktor P. Kuznetsov, Ekaterina P. Garina, Elena V. Romanovskaya and Nataliya S. Andryashina
Viktor P. Kuznetsov, Igor E. Mizikovsky, Ekaterina P. Garina, Elena V. Romanovskaya and Natalia S. Andryashina
The aim of the chapter is to form a set of accounting and calculation tools to reflect information about production losses, ensuring the adoption of operational management…
Abstract
The aim of the chapter is to form a set of accounting and calculation tools to reflect information about production losses, ensuring the adoption of operational management decisions. Application of methods of observation, system analysis, classification, and grouping provided the possibility of modernization of existing methods and methods of data generation in the segment of information space management of economic entities of manufacturing industries. Improvement of methodological approaches of structuring and use of information base of development of management actions from subjects of management of the enterprises of processing industries for the purpose of reduction or elimination of production losses allow, with a high degree of efficiency and reliability, to manage production resources of the organization, to increase efficiency of production activity.
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