Cite this article:

Yablonskaya, N., Kovaleva, А. Product cost and ways of its reduction. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 6-7 (258-259), pp. 207-222.

Abstract

This article is devoted to the disclosure of the problem of costs in enterprises, and understanding, due to what they are formed and what ways to reduce them exist. Since the issue of reducing costs in a market economy is one of the first places, because the more efficient the use of enterprise resources, the more competitive it will be compared with others. On the basis of this you can form an understanding of the relevance of this issue. The article considers the category of production costs and ways to reduce it, the cost accounting methods used in the most developed countries of the world, such as: standard-bosting, direct-booking, Just In Time (precisely on time), ABC-bosting, functional-cost analysis ( FIA), targeting-costing, Kaizen Costing, the main advantages of these methods and their drawbacks, should also pay attention to their features and the tendency of the majority to motivate the work of staff, there are also some reasons why they are not used in Ukrainian cal companies. The algorithm of cost analysis is considered. The types of expenses are considered on the example of one of the most developed branch of the food industry in the southern region - wineries. The cost of an enterprise is disclosed on an example, and an analysis of these costs is made. The structure and composition of expenses of winemaking enterprises of the southern region of Ukraine for 2017 are analyzed, and the conclusion is made that the costs of material resources in the wine industry occupy the first place in the structure of production costs. Therefore, the methods of saving these resources were proposed. The article considers ways of increasing the efficiency of labor resources, improving their application at the enterprise. That decrease in the complexity of products. Proposed practical directions of high-cost management. The most common methods of reducing the cost of articles are revealed.

Keywords

cost, enterprise, cost accounting, standard-bosting, direct-booking, system precisely on time, ABC-busting, target-busting.

JEL classification: М400

UD classification:338.58:65.014

This work is licensed under a Creative Commons Attribution 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/

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