COST PLANNING AND ANALYSIS TO IMPROVE THE EFFICIENCY OF FINANCIAL AND BUSINESS ACTIVITIES

Abstract

The article discusses the issues of planning and analyzing the cost of production of enterprises in modern economic conditions. The complex nature of the cost indicator requires a systematic approach to its planning, accounting and analysis. Planning the cost of production of an enterprise process is aimed at determining the optimal level of costs for the production and sale of products under given technological, organizational and economic conditions. It was noted that the introduction of information technologies leads to a change in the cost structure, in connection with which there is a need to identify new classification groups that reflect the specifics of the digital economy. The author considered the classification characteristics of costs, which make it possible to comprehensively analyze the structure of production costs and make informed management decisions. It is shown that the cost structure reflects the ratio of various cost elements and depends on the industry specifics of the enterprise. The analysis of the cost calculation is an integral part of management accounting and allows you to determine the economic efficiency of production, justify product prices, and assess the profitability of certain types of products. The modern calculation methods considered expand the analytical capabilities of management accounting and contribute to the adoption of sound management decisions.