Optimization of operating expenses of production enterprises of Ukraine based on target-costing methods and kaizen philosophy
Bibliographic description of the article for the citation:
Алина Калюжная. 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.