Управління витратами на підприємствах фармацевтичної промисловості (на прикладі приватного акціонерного товариства «Фармацевтична фірма «Дарниця»

Abstract

In the master's qualification work aspects of development of scientifically substantiated principles of cost management are considered on the example of a private joint-stock company "Pharmaceutical firm" Darnitsa ". The modern methodical approaches to the estimation of efficiency of cost management at the enterprise are analyzed. This work consists of three sections. The first section describes the nature, characteristics and process control costs. The second section provides general description, analysis and forecasting performance of its operations and cost analysis in the enterprise. In the third section, by basis for the management and reduce costs to improve financial performance in the a private joint-stock company «Pharmaceutical company «Darnica»».