Систематизація затратоутворюючих факторів для цілей управління затратами виробничого підприємства

Abstract

У статті розглянуто фактори, які впливають на затрати виробничого підприємства. Затратоутворюючі фактори класифіковано за двома категоріями: структурні і функціональні. Проаналізовано зміст структурних та функціональних факторів управління затратами. Показано вплив одного зі структурних факторів на затрати і прибутковість підприємства.

В статье рассмотрены факторы, влияющие на затраты производственного предприятия. Затратообразующие факторы классифицированы по двум категориям: структурные и функциональные. Проанализировано содержание структурных и функциональных факторов управления затратами. Показано влияние одного из структурных факторов на затраты и прибыльность предприятия.

Identification and structuring of factors determining the cost level has significant importance in cost analysis and control. Cost factors need to be systematized for more effective cost management. The objective of the study is to identify and structure the factors with impact on the enterprise costs. The external and internal factors with impact on the enterprise costs in industry are highlighted. For cost management purposes, it is proposed to group the cost factors into the two categories: structural and functional. The essence of structural and functional factors is shown; a classifi cation of functional factors is given. The effect of a structural factor such as products range (complexity) is illustrated. As the factor of complexity, combined with cost analysis systems and innovative tools of analysis (ABC and XYZ methods), has been increasingly in focus of analysts, three problems are described which, once dealt with, will enable ABC method to fi t into the cost management system. The importance of another structural factor of costs, technology selection, in cost management is shown. The analysis allows for the following conclusions: for purposes of current cost management, including one based on operational analysis, the output needs to be addressed as the central factor determining the cost level; in the strategic perspective, an enterprise needs to concentrate on calculating the costs for the structural alternatives that are supposed to determine its competitive position; for cost management purposes, the cost factors should be broken into two categories, structural and functional; a specifi c management system exists for each cost factor, which is greatly important for the positioning of an enterprise.