Investigation of Factors Determining Costs of Production

• Autorzy: Oleg Skryabin , Evgeniya Eliseeva , Anna Dubel , Julia Muliarova , Ekaterina Samoletova
• Języki publikacji: EN

Abstrakty

EN

Aim: This paper is devoted to a study of the company's external and internal factors determining the cost of production. The object of the study is a large industrial enterprise in Russia, Moskoks JSC. The aim of the paper is to analyse the existing cost accounting system of this company, in particular to identify weaknesses of the current system and to provide recommendations for its improvement. Design/research methods: The paper presents classification of costs and cost accounting systems based on the literature study. Then, factors determining the costs of production are analysed within the case study of the cost accounting system based on cost-creating factors in the Moskoks JSC. This allows providing recommendations for such a system. The discussion of results sets them in the wider business context. Conclusions/findings: The analysis of the cost accounting system in operation in the analysed company is performed on the basis of an analysis of cost-creating factors related to the internal company operations and external relations. This analysis revealed the drawbacks of the implemented cost accounting system and led to the formulation of the recommendations regarding the system of accounting and cost planning. (original abstract)

Słowa kluczowe

PL

Analiza kosztów produkcji; Rachunek kosztów

EN

Production cost analysis; Cost accounting

• Czasopismo: Central and Eastern European Journal of Management and Economics
• Rocznik: 2018
• Tom: 6
• Numer: nr 1
• Strony: 21-30

Twórcy

autor

Oleg Skryabin

• National University of Science and Technology «MISiS», Russia

autor

Evgeniya Eliseeva

• National University of Science and Technology «MISiS», Russia

autor

Anna Dubel

• AGH University of Science and Technology Kraków, Poland

autor

Julia Muliarova

• National University of Science and Technology «MISiS», Russia

autor

Ekaterina Samoletova

• National University of Science and Technology «MISiS», Russia

Bibliografia

• Dubel A. (2001), Analysis of costs for the needs of the budgeting process in Hochtief Poland, unpublished master thesis, AGH University of Science and Technology, Kraków, Poland.
• Efremova A.A. (2006), The cost price. From the administrative account of expenses to accounting of expenses, Vershina, Moscow.
• Ejkova I.V. (2008), Cost of production at the enterprise. From legal and accounting to management approach, "Modern Economy. Problems, Trends, Prospects", no. 1, pp. 25-31.
• Majercak P., Cisko S., Majercakova E. (2013), The impact of theory of constraints on the management accounting, 7th International Days of Statistics and Economics, Prague, Czech Republic, September 19-21, pp. 894-904, https://msed.vse.cz/files/2013/122-Majercak-Peter-paper.pdf [4.05.2018].
• Nikolaeva S.A. (1993), Features of cost accounting in market conditions. The system "direct - hosting". Theory and practice, Finance and Statistics, Moscow.
• Ponisciakova O., Gogolova M., Ivankova K. (2015), The use of accounting information system for the management of business costs, "Procedia Economics and Finance", vol. 26, pp. 418-422.
• Savitskaya G.V. (2016), A comprehensive analysis of economic activity of enterprise. The textbook, Research Center INFRA-M, Moscow.
• Uyar A., Kuzey C. (2016), Does management accounting mediate the relationship between cost system design and performance?, "Advances in Accounting", vol. 35 no. C, pp. 170-176.

Identyfikatory

DOI

10.29015/ceejme.543