METHODOLOGICAL ASPECTS ОF COMPLEX ANALYSIS OF PRODUCTION COST IN MODERN CONDITIONS

Abstract

Aim. To analyze production cost as a particularly important category in enterprise activities. The cost of production is taken into consideration while pricing products, planning output based on the level of efficiency of its production, forming financial results and finding the ways to reduce it. Methodology. The main aspects of such analysis are considered, namely: the cost of certain types of products in various areas and its structure; the cost of sales; estimation of production costs; costs per 1 ruble of products sold; the impact of economies of scale; factors and reserves of cost reduction by type of products. Results. The methodology of each direction of the analysis and the possible conclusions obtained on its basis are described in detail. The main reasons for changes in the cost of production over time and the possibility of reducing the impact of objective and subjective negative factors are considered. Research implications. The practical significance is due to the fact that the analysis presented in the article can be used by enterprises of various industries in making decisions in the field of commodity policy and implementation of the development strategy for the medium term.