Аналіз собівартості в системі управління витратами на борошномельних підприємствах
Cost analysis in management system of spending at milling factories

Summary/Abstract: An effective cost management is based on the accounting and analytical system. An important role in providing an optimal level ofcost price belongs to the analysis, the main goal of which is an identification of possibility of the rational use of production resources,decreasing of expense for production, realization and providing the growth of income. The cost analysis is the important instrument ofthe cost management.Theoretical and methodological basis of research was made by scientific labors of domestic and foreign scientists. The author usedthe system method of approach to investigate the facts and processes.The article deals with problems caused by management of spending at flour mills. To solve the above problems, the introductioninto practical activity of management analysis enterprises is proposed. The factors that determine the branch and organizationfeatures of mills, as well as their impact on the use of methods of analysis of product cost.Proposed and motivated the method of factor analysis of finished product cost according to the management of spending in the givenbranch of agro-industrial complex. In this regard, the author proposes to consider the possibility of milling factory to process both own andtolling raw materials. As a result of this approach the concepts of «product cost» and «processing cost» are formed. This in its turn allowsmore objectively to predict their own level of spending, thus contributing to minimize of flour cost and to increase the profit on production.There are features of introduction the management analysis at the flour mills in the article. There is a selected specific of flour-milledindustry, which influences the methodology of calculation and analysis of cost price. There are generalized principles of introduction themanagement analysis at the flour mills. The the steps of management analysis of cost price including the features of industry is offered too.The research proved that organization of management analysis at the flour mills will provide a complex cost management, give apossibility to realize all functions of cost management and provide the reverse connection between all levels of activity and management.

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