ОПИТ В ПРОЕКТИРАНЕТО НА ПРОИЗВОДСТВЕНА СИСТЕМА ЗА КАЛКУЛИРАНЕ НА СЕБЕСТОЙНОСТ НА ЕДИНИЦА ПРОДУКТ ИЛИ УСЛУГА
SOME EXPERIENCE IN THE DESIGN OF A PRODUCTION SYSTEM FOR CALCULATING THE COST OF A PRODUCT OR A SERVICE

Summary/Abstract: Current planning and operational control activities and processes are means of so-called operational management. It's that daily management practice, without which no business can exist. It requires permanent monitoring and analysis of the entire value chain in order to control the execution of current tasks and short-term goals. Since the object of management costs are the whole value chain is their contribution to the formation of the newly value, then this government will call operational management costs. It includes: 9 planning, reporting and control of the cost of a product or service; 9 planning, reporting and control of the impact of the structure of costs on the profit / loss of business; 9 planning, reporting and control of maintenance activities. Sound, decision-making process in the operational management of costs is impossible without information. Provision of such is an inherent task of management reporting. In this paper will be investigated only the design of this part of the accountancy of the enterprise to which the task is planning, reporting and control the cost of a product or service.

• Details
• Contents