The method of operational management of production costs
- 1 — G.V. Plekhanov Saint Petersburg Mining University
- 2 — G.V. Plekhanov Saint Petersburg Mining University
Abstract
Commercial activity of the enterprise assumes management of costs, since they form the main component of the cost of finished products. Cost management is associated with the ranking of information, both by the place of formation of costs, and by their representativeness. The system of cost accounting used at the enterprise plays an important role. In order to analyze production costs of a geological organization three most dynamic and representative cost items (“Wages and salaries”, “General business expenses” and “Miscellaneous sums shown in other ledgers”) were singled out from cost items for 3 years (from 1999 to 2001). The selection of items was carried out on the basis of the analysis of the cost structure and their dynamics. In order to identify and characterize the quantitative relationship between the costs of each selected item and the level of total costs of the enterprise were built multiple regression equations. A matrix of elasticity coefficients was formed for the obtained equations, high enough values of which confirm the correctness of the choice of cost items. On the basis of the obtained equations of multiple regression graphs of normal distribution were built and trend lines were formed. The nature of the trend lines makes it possible to draw a conclusion about the nature of the cost structure for each year of the period under study.