IMPROVEMENT OF INFORMATION AND ANALYTICAL SUPPORT OF ENTERPRISE COST MANAGEMENT

被引:0
|
作者
Klimov, A. V. [1 ]
机构
[1] Semen Kuznets Kharkiv Natl Econ Univ, Dept Accounting, Kharkov, Ukraine
来源
关键词
costs; business processes; information and analytical support; enterprise;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The leading role in assessing the cost effectiveness of enterprises has been considered. It's been indicated that costs affect not only the cost of production and its price but the amount of profit. The control issue of diseconomy and receipts of unbiased information on the enterprise. The need to form an effective system of accounting and analytical software management costs has been indicated. The enterprise activities has been considered from the process approach perspective (enterprise is a set of related flow processes). The model of cost accounting for business management as a set of business processes has been presented It's been determined that the intensity of the costs, even if management is rationally organized, remains constant and increases with the complexity of such processes. This economic problem definition to determine the optimal management of business processes by determining the total cost of managing such processes has been presented. Discussed and clearly shows the cost structure of business process management company has been discussed and visualized. The search pattern of the optimal variant of business process management has been presented. It's been determined that basic expenses are required for reconciling the discrepancies in values of parametric characteristics of business processes. Shows the logic of forming strategy to reduce the overall cost of business process management company has been introduced. The scientific novelty of research is to improve the information and analytical support of cost management company and its difference is in the consideration of strategic behavior scenario the company and the state orienteering control parameters of its business processes in the process of selecting and defining targets.
引用
收藏
页码:68 / 75
页数:8
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