Development of lifecycle product on the diagnostic of a calculation production in the enterprise

Автори: 
Gadzevych O.I ., Slyepchenko K.O .

In the article has been analysed the approach to accounting the outlay and methods
aimed to take strategical decisions and appropriate efficient tactical decisions taking into
account all product lifecycle peculiarities. An absence of complex research in the native science
and practice dedicated to the development of calculation methods in the steps of the product
lifecycle determines the actuality of the given problem.
Methods for calculation of the stages of the life cycle ofa product is one of the priority
areas of improvement of managerial accounting, since the product is the main source of
current income and future cash flows of the enterprise. Modern traditional costing methods
focused mainly on the production phase of the product life cycle.
The article deals with the peculiarities of development life cycle in the diagnosis of the
cost of production in the enterprise by using such methods of management as target costing,
standard costing and kaizen costing that can not easily identify the full profitability of the
product on the basis of costs and revenues at all stages of the life cycle but also to createa
mechanism consistent and purposeful creation process control target value of the product. These concepts compliment each other because each of them is aimed at solving the problem of
optimal control costs and results in a certain stage of the product life cycle, using the original
techniques and approaches.