Формування механізму управління витратами на підприємствах легкої промисловості (на прикладі приватного акціонерного товариства "Володарка")

Abstract

The first section examines the nature and significance of the mechanism of cost management at enterprises, methodological framework for the assessment of the mechanism of formation and use costs. Second part of the paper contains a study of the status and development of light industry, General organizational and economic characteristics of JSC «Volodarka», in particular the analysis of cost of production on the basis of which formed the appropriate conclusions about the effectiveness of cost management in the researched company. Development of recommendations and proposals to improve business enterprise and improve its cost mechanism is given in the third section.