Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine
The efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and ac...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2018-09-01
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| Series: | Problems and Perspectives in Management |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10947/PPM_2018_03_Pogorelov.pdf |
| _version_ | 1818926875848736768 |
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| author | Yuriy Pogorelov Ganna Kozachenko Ievgen Ovcharenko Olena Illiashenko |
| author_facet | Yuriy Pogorelov Ganna Kozachenko Ievgen Ovcharenko Olena Illiashenko |
| author_sort | Yuriy Pogorelov |
| collection | DOAJ |
| description | The efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and actual data on the enterprise costs. The objective of the article is to resolve the mentioned managerial collision. There has been presented a criterion of consistency of functional cost management methods (identity of data about planning and actual costs of the enterprise according to the format, structure of the resulting data and period of their receipt). The consistency of functional methods – making it possible to deal with the issue of information communications in the enterprise management – is provided by reducing the methods of cost management at the enterprise, in the form of operationalization of concepts of methods of operational cost management in functional methods. With the objective of ensuring the consistency of functional methods of cost management, the article determines changes in the cost accounting, making it possible to provide the consistency of planning and actual data on the enterprise costs and to analyze them. |
| first_indexed | 2024-12-20T03:04:04Z |
| format | Article |
| id | doaj.art-70ea52ff9232471690dddd95aeb28ba2 |
| institution | Directory Open Access Journal |
| issn | 1727-7051 1810-5467 |
| language | English |
| last_indexed | 2024-12-20T03:04:04Z |
| publishDate | 2018-09-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Problems and Perspectives in Management |
| spelling | doaj.art-70ea52ff9232471690dddd95aeb28ba22022-12-21T19:55:40ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672018-09-0116348850010.21511/ppm.16(3).2018.3910947Use of methods of operational cost management in the planning and accounting organization at the enterprises in UkraineYuriy Pogorelov0Ganna Kozachenko1Ievgen Ovcharenko2Olena Illiashenko3Doctor of Economics, Associate Professor, Head of the Department of Accounting and Audit, Poltava National Technical Yuri Kondratyuk UniversityDoctor of Economics, Professor, Professor of the Department of Finance and Banking, Poltava National Technical Yuri Kondratyuk UniversityDoctor of Economics, Associate Professor, Head of the Department of Management and Marketing, Volodymyr Dahl East Ukrainian National University (Sievierodonetsk)Doctor of Economics, Associate Professor, Professor of the Department of Financial and Economic Security, Accounting and Audit, O. M. Beketov National University of Urban Economy in KharkivThe efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and actual data on the enterprise costs. The objective of the article is to resolve the mentioned managerial collision. There has been presented a criterion of consistency of functional cost management methods (identity of data about planning and actual costs of the enterprise according to the format, structure of the resulting data and period of their receipt). The consistency of functional methods – making it possible to deal with the issue of information communications in the enterprise management – is provided by reducing the methods of cost management at the enterprise, in the form of operationalization of concepts of methods of operational cost management in functional methods. With the objective of ensuring the consistency of functional methods of cost management, the article determines changes in the cost accounting, making it possible to provide the consistency of planning and actual data on the enterprise costs and to analyze them.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10947/PPM_2018_03_Pogorelov.pdfconceptconsistencycostsenterprisemanagementmanagement method |
| spellingShingle | Yuriy Pogorelov Ganna Kozachenko Ievgen Ovcharenko Olena Illiashenko Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine Problems and Perspectives in Management concept consistency costs enterprise management management method |
| title | Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine |
| title_full | Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine |
| title_fullStr | Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine |
| title_full_unstemmed | Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine |
| title_short | Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine |
| title_sort | use of methods of operational cost management in the planning and accounting organization at the enterprises in ukraine |
| topic | concept consistency costs enterprise management management method |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10947/PPM_2018_03_Pogorelov.pdf |
| work_keys_str_mv | AT yuriypogorelov useofmethodsofoperationalcostmanagementintheplanningandaccountingorganizationattheenterprisesinukraine AT gannakozachenko useofmethodsofoperationalcostmanagementintheplanningandaccountingorganizationattheenterprisesinukraine AT ievgenovcharenko useofmethodsofoperationalcostmanagementintheplanningandaccountingorganizationattheenterprisesinukraine AT olenailliashenko useofmethodsofoperationalcostmanagementintheplanningandaccountingorganizationattheenterprisesinukraine |