TREND ASPECTS OF COSTS AND CONTROLLING AT ENTERPRISES

Dovhun O.

Lviv Polytechnic National University

Анотація: 
Substantiated the importance of systematization costs at the enterprise, despite the competition. Researched companies need to introduce modern approaches in management of costs and activity in general. Determined that process management is becoming more important because the operations that create processes in organizations are implemented by different departments, in accordance the accounting of responsibility doesn’t create the value for the customer. Summarized the opportunities for businesses development by enhancing the role of controlling, the determination of KPI for employees and responsibility centers

Ключові слова:

PDF icon dovhun_o.pdf
Список джерел: 

1. Krykavs'kyy Ye. V., Nikshych S. M. Lohistychni vytraty yak dzherelo formuvannya tryvalykh
konkurentnykh perevah. [Elektronnyy resurs]. – Rezhym dostupu: http://ena.lp.edu.ua:8080/bitstream/
ntb/29008/1/075_125_125.pdf 2. Kyzym M. O., Pylypenko A. A., Zinchenko V. A. Zbalansovana systema
pokaznykiv: monohrafiya.– Kh.: VD "INZhEK", 2007. – 192 s. ukr. mov. 3. Izabela Jakubiec. Od czego
zaczac weryfikacje kosztow? / Sontrolling i rachunkowosc zarzadcza, Nr. 6/2012. – Dostep elektroniczny:
www.controlling.infor.pl 4. Sokrashchenye zatrat v lohystyke: skhemы y varyantы / [Elektronnyy
resurs]. – Rezhym dostupu: iteam.ru 5. Эffektyvnost' lohystyky: analyz yzderzhek y kontrol' za
nymy. [Elektronnyy resurs]. – Rezhym dostupu: http://www.cfin.ru/management/manufact/cost.shtml
6. Mariusz Suminski. Monitoryng rentownosci spszedazy / Sontrolling i rachunkowosc zarzadcza,
Nr. 3/2013. – Dostep elektroniczny: www.controlling.infor.pl 7. Kochnev A. F. BSC, KPI y druhye
pokazately. – Rezhym dostupu: http://iteam.ru/publications/strategy/section_27/article_4114
8. Kompaniya Ukrtelekom. Ukrtelekom prodovzhuye zminyuvaty korporatyvnu kul'turu.
[Elektronnyy resurs]. – Rezhym dostupuwww.ukrtelecom.ua/presscenter/news/pressrelease?id=
137968 10. Marta Celej. Planownie realizacji celow z zastosowaniem Strategicznej Karty Wynikow. /
Сontrolling і rachunkowosc zarzadcza, Nr. 4/2013. Dostep elektroniczny: www.controlling.infor.pl

Received: 
Friday, March 10, 2017
Accepted: 
Friday, March 10, 2017