In an analysis result of system of the indicators characterizing production efficiency it is revealed that one of the leading places belongs to product cost, in this indicator many parties of production and financial and economic organization activity are reflected, cost value forms base for pricing, the amount of profit and level of profitability of work of the entity depend on its level. The correct assessment of real cost value — one of control levers profit and effectiveness of business. And determination of ways of decrease in cost value is the most important factor of development of economy of an accounting entity.
In work classification of cost accounting methods and systems of calculation of product cost is considered, their conceptual bases, an order and the field of their application are given, and also their merits and demerits are estimated.
Calculations proved cost efficiency of application of the concept of strategic management by costs of the entity (target calculation of cost value) — structural approach to determination of cost value taking into account disclosed reserves of its decrease in cost value on which production and sale of a product will provide desirable profit level in case of selling price.
Application of the concept of strategic management by costs, in comparison with method of absorption of expenses, allows to increase profit on sales of products of the considered entity by 19,8%, average profitability of products — by 2,2 times (from 13,5% to 29,8%) and the average size of profitability of sales — twice (from 11,2% to 22,5%). Estimating efficiency of application of the concept of strategic management by costs it is noted that this concept provides growth of average sizes of profitability of products and profitability of sales by 1,3 times.


Classification of costs, cost accounting methods, systems of calculation, main concepts of the cost accounting, strategic managerial accounting, strategic management by costs, target cost accounting, allowances of decrease in cost value, efficiency evaluation.

Issue number: 11
Year: 2017
UDK: 338.45:622.3
DOI: 10.25018/0236-1493-2017-11-0-158-167
Authors: Lozovskaya Ya. N., Grabskaya E. P., Bogdan I. M.

About authors: Lozovskaya Ya.N., Doctor of Economical Sciences, Professor, e-mail: yana197@list.ru, Grabskaya E.P., Candidate of Economical Sciences, Assistant Professor, Bogdan I.M., Magister, National University of Science and Technology «MISiS», 119049, Moscow, Russia.

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