СОВРЕМЕННЫЕ МЕТОДЫ ОРГАНИЗАЦИИ УПРАВЛЕНЧЕСКОГО УЧЕТА В ХОЗЯЙСТВУЮЩИХ СУБЪЕКТАХ

Аннотация

In the modern global economy, changes in the market occur rapidly. As a result, the terms of updating products offered to the market by business entities have been reduced. The spread of new products in the markets and their constant improvement create problems for market participants associated with product innovations. The spread of technological progress throughout the world has led to the convergence of the quality and technical characteristics of products manufactured in different regions. In such circumstances, the role of costs in achieving a competitive advantage and sustainable development has increased. There is a need to use costs economically and manage them effectively. The use of modern cost management methods is a particularly urgent task for the purpose of effectively organizing costs and increasing the competitiveness of products. Today, scientists in developed countries have developed a number of modern methods of planning and managing costs, and a comprehensive study of these methods and their application to the activities of business entities is an important task. This scientific work attempts to understand the modern methods of cost management currently used. Keywords: cost organization, strategic efficiency, cost control, costing by activity, balanced scorecard, cost accounting, management control, lean manufacturing philosophy, total quality management, open-book management.