Tag: расходы

Optimization of operating expenses of production enterprises of Ukraine based on target-costing methods and kaizen philosophy

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. Optimization of operating expenses of production enterprises of Ukraine based on target-costing methods and kaizen philosophy//Science online: International Scientific e-zine - 2020. - №1. - https://nauka-online.com/en/publications/ekonomika/2020/1/optimizatsiya-operatsionnyh-rashodov-proizvodstvennyh-predpriyatij-ukrainy-na-osnove-metodov-target-kostinga-ta-kajdzen-filosofii/

Annotation: The article deals with the basic modern cost management models in terms of strategic and current planning. The relationship between strategic cost management planning and accounting and analytical procedures of the enterprise is identified. The basic principles of application of the methods of Target-costing and Kaizen-costing are considered. Perspectives of application of these methods in the aggregate for the purpose of the most effective realization of the set goals of the enterprises are determined.

Політика управління заборгованістю на підприємстві

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. Політика управління заборгованістю на підприємстві//Science online: International Scientific e-zine - 2019. - №11. - https://nauka-online.com/en/publications/ekonomika/2019/11/politika-upravlinnya-zaborgovanistyu-na-pidpriyemstvi/

Annotation: In the article theoretical essence of concept of policy of management a debt is certain on an enterprise. The compressed description of the separate stages of process of management a debt is given on an enterprise. The features of process of management the debt of enterprise are investigational taking into account the market conditions of menage in Ukraine.

Budget decentralization as a factor of economic development

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. Budget decentralization as a factor of economic development//Science online: International Scientific e-zine - 2018. - №6. - https://nauka-online.com/en/publications/ekonomika/2018/6/byudzhetnaya-detsentralizatsiya-kak-faktor-ekonomicheskogo-razvitiya/

Annotation: The article considered the main advantages and disadvantages of the local decentralization. Also has been researched the foreign experience of constructing budget decentralization. Proposed the possible measures to improve decentralization of Ukraine. Decentralization is the transfer of budget powers from state authorities to local self-government bodies. Also has been investigated the term of «united territorial communities» wich are a territorial communities that, as a result of a voluntary association that can independently or through appropriate local self-government bodies provide the appropriate level of services, in particular in the field of education, culture, health care, social protection.

Organizational fundamentals of accounting for production costs of the enterprise

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. Organizational fundamentals of accounting for production costs of the enterprise//Science online: International Scientific e-zine - 2018. - №2. - https://nauka-online.com/en/publications/ekonomika/2018/2/organizatsionnye-osnovy-ucheta-proizvodstvennyh-zatrat-predpriyatiya/

Annotation: The methodological base of the accounting of production costs of domestic enterprises have been investigated; the content of production costs and the conditions for their determination in the accounting system have been indicated; the structure and characteristics of production costs have been presented; representation of total production costs in the accounting system; outlined methods of cost accounting and calculation of cost of production, their advantages and disadvantages, in particular their formation in accordance with the Tax Code; the models of accounting of production costs that correspond to modern conditions of management accounting have been given.

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