Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine

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The efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and actual data on the enterprise costs. The objective of the article is to resolve the mentioned managerial collision. There has been presented a criterion of consistency of functional cost management methods (identity of data about planning and actual costs of the enterprise according to the format, structure of the resulting data and period of their receipt). The consistency of functional methods – making it possible to deal with the issue of information communications in the enterprise management – is provided by reducing the methods of cost management at the enterprise, in the form of operationalization of concepts of methods of operational cost management in functional methods. With the objective of ensuring the consistency of functional methods of cost management, the article determines changes in the cost accounting, making it possible to provide the consistency of planning and actual data on the enterprise costs and to analyze them.

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    • Table 1. The nature and general conditions of the use of methods of operational enterprise cost management
    • Table 2. Advantages and limitations of the methods of operational enterprise cost management
    • Table 3. The most common methods of costs planning at the enterprise
    • Table 4. Requirements for the costs accounting while using absorption costing, kaizen costing, and cost killing in operational enterprise costs management
    • Table 5. Components of the accounting policy at the enterprise required for the use of absorption costing, kaizen costing, and cost killing in operational enterprise costs management
    • Table 6. Changes in the organization of enterprise accounting required for the use of absorption costing, kaizen costing, and cost killing in operational enterprise costs management
    • Table 7. Use of methods of operational cost management at the enterprises of Ukraine