СИСТЕМАТИЗАЦІЯ ВИТРАТОУТВОРЮЮЧИХ ЧИННИКІВ ДЛЯ УПРАВЛІННЯ ВИТРАТАМИ ПІДПРИЄМСТВА НА ТАКТИЧНОМУ ТА СТРАТЕГІЧНОМУ РІВНЯХ

2022 ◽  
pp. 38-46
Author(s):  
Наталія Йосипівна Радіонова ◽  
Маргарита Іванівна Скрипник
Keyword(s):  
Interest Rates ◽  
Cost Management ◽  
Raw Materials ◽  
Market Competition ◽  
Driving Factors ◽  
Government Support ◽  
Structural Factors ◽  
Economic Market ◽  
Cost Drivers ◽  
Strategic Cost Management

The article attempts to substantiate the key approaches to the systematization of cost-driving factors from the enterprise cost management perspective (tactical and strategic) and offers a definition to a factor concept. The study presents the existing scientific approaches to the classification of cost drivers as well as an interpretation of cost-driving factors. Groups of structural factors within internal and external environment that affect enterprise costing have been identified along with revealing the character of such influence, i.e. whether they provide a direct indirect effect on the company expenditures. Given the tactical and strategic management objectives, the authors suggest systematization of all cost drivers into two groups. In particular, tactical management covers the following factors: output scale, product range, company cost management methods, qualification of personnel, and depreciation accrual. Within the scope of this study, strategically critical factors are represented by organizational business pattern of production, technology level, lack of brand awareness for domestic products, inflation rate, average salary range, low solvency, high costs for raw materials and energy, high tolls, import dependency, strong market competition, low demand, lack of government support, excessive tax burden, frequent changes in tax legislation, high loan interest rates, unfavourable investment environment, poor networking between domestic enterprises in complementary industries, small share of medium-sized businesses or small business alliances. In addition, in the frameworks of strategic cost management, the study offers to classify the cost drivers into the following groups: economic, market- or tax-based, financial and systemic. Apart from that, the relationship between individual cost-driving factors has been revealed. The findings argue that strategic cost management has a number of limitations associated with certain challenges to attain accuracy in forecasting change in factors for successive periods.

scholarly journals АНАЛІЗ ПРОБЛЕМ УПРАВЛІННЯ ВИТРАТАМИ НА ВІТЧИЗНЯНИХ ШВЕЙНИХ ПІДПРИЄМСТВАХ ТА ШЛЯХИ ЇХ ПОДОЛАННЯ

2019 ◽  
Vol 123 (3) ◽  
pp. 37-46
Author(s):  
Наталія Йосипівна Радіонова
Keyword(s):  
Cost Analysis ◽  
Cost Management ◽  
Raw Materials ◽  
Government Support ◽  
Production Costs ◽  
High Price ◽  
Support Unit ◽  
Intellectual Property Rights Protection ◽  
High Staff Turnover ◽  
Garment Manufacturing

The paper offers a system approach to cost analysis in garment manufacturing. The content of cost analysis and its major elements have been disclosed: the purpose, objectives, object, subject, principles, information and methodological support, unit of measurement and results. The major problems that affect the expenditure level in domestic garment manufacturing have been revealed. It is evidenced that factors of both internal and external environment negatively affect cost management, thus triggering the problems at the three levels: the macrolevel (the Ukrainian industry), the mesolevel (sector of textiles, apparel, leather, leather goods and products from other materials) and the microlevel (garment manufacturer). The key macrolevel problems account for inflation, tax burden, imperfection of legislation, tariffs on public utilities and energy, political challenges, low solvency of the population. At the mesolevel, the major challenges are: the low level of cooperation between domestic enterprises and supporting industries, high import dependency and the high price of imported raw materials, equipment and technologies, small share of medium-sized enterprises or small business associations, intense competition, lack of active government support. Among the main problems at the microlevel are moral and physical depreciation of equipment with depleted resources, low-skilled young employees and high staff turnover, low competitiveness and high production costs, high toll rates, underdeveloped logistics infrastructure which hampers the finished product sales, insufficient product intellectual property rights protection, inadequate national brand promotion policies. The research findings provide an assessment on how the above challenges affect business costs. The problems have been classified depending on the extent of their regulatory management capacity. A matrix has been constructed that allows problems differentiation and their priority setting. This matrix application will contribute to enhance the decision-making and cost management efficiency in garment manufacturing.

scholarly journals The diffusion mechanism of the application of intelligent manufacturing in SMEs model based on cellular automata

Open Physics ◽  
2021 ◽  
Vol 19 (1) ◽  
pp. 170-178
Author(s):  
Lei Wang ◽  
Sijia Yang ◽  
Wenqi Fan ◽  
Fangqing Tang
Keyword(s):  
Cellular Automata ◽  
Information Exchange ◽  
Market Competition ◽  
Diffusion Mechanism ◽  
Real Data ◽  
Intelligent Manufacturing ◽  
Industrial Clusters ◽  
Manufacturing Technology ◽  
Government Support ◽  
Support Policy

Abstract Based on the characteristics of intelligent manufacturing and the theory of technology diffusion, this paper constructs a cellular automata model with government support policy, information exchange, technology maturity, diffusion intermediary, and market competition as the influencing factors and analyzes the influence mechanism of the first three main factors on the diffusion of intelligent manufacturing technology in industrial clusters using MATLAB. This paper also makes an empirical analysis of the diffusion of intelligent manufacturing technology in the bearing industry cluster in Xinchang County and finds that the results are basically consistent by comparing the simulation data with the fit degree of the real data. In this paper, the diffusion intermediary and government support policy have the greatest influence on the application of intelligent manufacturing in small- and medium-sized enterprises, and the model proposed in this paper is effective.

scholarly journals УПРАВЛІННЯ ЗМІНАМИ НА ДОБУВНИХ ПІДПРИЄМСТВАХ УКРАЇНИ ЯК ЧИННИК ЇХ РОЗВИТКУ

2019 ◽  
Vol 131 (1) ◽  
pp. 111-118
Author(s):  
Наталія Сергіївна Приймак
Keyword(s):  
Corporate Culture ◽  
Resistance To Change ◽  
Raw Materials ◽  
Production Capacity ◽  
Business Environment ◽  
Government Support ◽  
Extractive Industries ◽  
Extractive Industry ◽  
Primary Sector ◽  
Consumer Safety

Extractive industries (mining and quarrying, in particular) is a strategically important part of the primary sector of Ukraine. The current state of the extractive industries is characterized by a certain revival, however only in a few sectors. The purpose of this paper is to provide insights to the extractive industry performance and identify the main factors of change that will ensure growth in the primary sector. The analysis showed that as of today the extractive industry companies demonstrate low performance efficiency (a slowdown in production growth rate, fluctuations in cost effectiveness and profits, a significant share of unprofitable businesses), their technical and production capacity fail to meet the global trends which is underpinned by ineffective opportunity management in the given sector. For extractive industries, change management gains critical importance subject to their high environmental dynamism. Changes in the business environment in the mining and quarrying sectors are generated by the factors of space, time, consumer, safety, products, price – all of which initiate external changes; reduce (curtail) lag changes; trigger changes in the market infrastructure and the range of related services; promote government support extension; yet again prove the need for changes in extraction engineering and technology, raw materials processing and enrichment; assign changes in approaches to cost control and pricing methods. The key messages that make companies move forward to change should be: increasing difficulties in confronting the entropic effects of the external environment; crisis phenomena within companies; deterioration of market environment; company management or any stakeholders’ (their groups) initiatives of changes; contact group information on certain requirements for products, prices, resources cost, etc. The research findings have revealed the following headwinds that hamper changes: the lack of effective management and professional managers capable of implementing the entire cycle of changes; inefficient organizational structure, the presence of conflicts in the organization; resistance to change; undeveloped corporate culture of the enterprise.

scholarly journals Integrated framework for strategic cost management based on target costing, ABC, and product life-cycle in PDP: Empirical experience

2020 ◽  
Vol 10 (1) ◽  
pp. 31-43
Author(s):  
Maísa Martins Ferreira ◽  
Selma Regina Martins Oliveira
Keyword(s):  
Life Cycle ◽  
Product Life Cycle ◽  
Development Process ◽  
Cost Management ◽  
Business Management ◽  
Target Costing ◽  
Product Lifecycle ◽  
Product Life ◽  
Integrated Framework ◽  
Strategic Cost Management

This study aims to contribute to the planning process on product management. To do so it presents a integrated framework based on strategic cost management, using the methods target costing, activity-based cost (ABC) based on the product lifecycle. This proposal was structured as it follows: Phase 1: determining Target Cost; Phase 2: determining ABC defrayal to the light of the defrayal based on the product lifecycle. The research was elaborated to the light of specialized literature, from which we extracted the variables to formulate the methodology. After that, to show the feasibility and plausibility of the method we applied a hypothetical case study based on the development process of a product to the light of a course/MBA in Business Management in Institution of Higher Education in Brazil. The results were satisfactory and validated the proposal suggested. The survey findings indicate that the integrated method between ABC, target costing and products lifecycle applied in MBA Business Management is quite satisfactory.   Keywords: Framework, target costing, activity-based cost (ABC), costing based on product life-cycle, product development process (PDP);

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