Управління витратним механізмом підприємств машинобудування (на прикладі публічного акціонерного товариства «Ковельсільмаш»)

Abstract

In the first part gnoseological basis of “cost mechanism” category is studied, author's determination of certain concept is presented, economic essence of costs and methods of their management are discovered. The second part of the paper research of the state and development of engineer, contains general economic characteristic of «Kovelselmash», analysis of costs on goods production are realized, on the base of which corresponding conclusions about efficiency of cost management at observable enterprise are formed. Elaboration of recommendations and propositions as for improvement of enterprise business activity and perfection of cost mechanism are stated in the third part.