Structuring the Calculation Planning Function of the Enterprise

Abstract

Comprehensive implementation of planning and accounting function is the primary task of effective management development of production resources in a modern manufacturing enterprise. The solution of this problem implies a declining abandonment of standard solutions and outdated approaches, which requires a noticeable change in the production strategy of an enterprise. Of particular importance is the implementation of a comprehensive program of permanent and balanced cost reduction, ensuring compliance with an economically sound mode of saving resources. In these conditions, it becomes necessary to use modern methods of planned calculation of production costs of products works, and services, functionally oriented on the rational use of production resources in all processes enterprise value creation. So, the purpose of the study is to develop the above methodology, maximally “deployed” in the direction of information requests of effective management. In the course of this research, the author used methods of observation, measurement, systematization, and classification of information about the subject sphere, system analysis of collected materials, application in their processing structural and process approaches. The result of this research was improved by the author method of planned calculation, integrated into the information-tool space of an enterprise. The method allows: monitor the system of norms and actual production costs in the context of divisions and an enterprise as a whole; perform a comprehensive economic analysis and cost planning as produced by-products and prepared for release; to carry out management accounting and control costs for production and sales of products; estimated planning (budgeting) of production costs.