Preparation of the information field for the analysis of production costs of a geological enterprise
- G.V. Plekhanov Saint Petersburg Mining University
Abstract
An important role in the commercial activity of the enterprise is played by production accounting, various forms of organization of which provide the use of a particular method of cost management. The need for the latter is dictated by the basic principle of commercial activity - obtaining income (profit). The quality of management depends on the methods of cost accounting, their efficiency and completeness. Cost management is connected with the formation of information field of regression on the place of formation and accumulation of production costs at the enterprises. For this purpose, the analysis is carried out according to cost items for structural divisions with subsequent grouping of analysis results by the main and servicing production units. The initial information is represented by a dynamic series of items of production costs. The purpose of the analysis is to highlight those cost items that have the greatest impact on the amount of total costs.
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