BALANCED DEVELOPMENT OF INDUSTRIAL ENTERPRISES AND THEIR ANALYTICAL SUPPORT

Abstract

The modern development of the market economy indicates a decrease in the factors of strengthening and growth of competitive requirements, increased competition at our Ukrainian enterprises, which are rapidly approaching European requirements. One of the important ways to increase the efficiency of the reduction of prices of goods, works and services is to increase the efficiency of production enterprises. The efficiency of quality management of the manufactured products, the adjustment of the production process depends on the adjusted cost accounting. The financial condition is the most important feature of the company's economic activity. The degree of economic attractiveness of the company for persons interested in the functioning of this organization depends on its financial condition. The main disadvantages of costs at a production enterprise are imperfect cost accounting. In production enterprises, there is no specific approach that can be used to see a clear accounting of costs for a production enterprise. In addition, such a problem as control over the cost of production due to insufficient accounting of costs both in the center of financial responsibility and by types of production was revealed. The problem of the different level of development of information technologies is presented at manufacturing enterprises, which testify to the restraining factor of the introduction of more progressive cost accounting methods.