costs

Purpose. Management of logistics costs includes making optimal decisions based on internal and external information, which is used to analyze and calculate a large number of indicators characterizing the logistics system from the point of view of costs. The existing problems and debatable issues regarding the relevance of the information of the accounting system on the reflection of costs related to the logistics activity at the enterprise are given.

The article develops a method of evaluating and diagnosing costs for event management in the form of a matrix that takes into account the directions of managing event processes of business entities (strategic management of event processes; event management of integration, transformation, and change; management of team building processes; management of business activities ) taking into account the phases of its formation and development (emergence phase, growth phase or “accelerated growth”, stabilization and maturity phase, activity reduction phase or “restructuring”) and provides for econo

The results of the enterprise's economic activity are multifaceted and depend on many factors. Under such conditions, it becomes more and more difficult to evaluate the obtained results of the enterprise activity. This is especially difficult to do in the aviation industry, since the complexity of aviation equipment and the tragic consequences of its malfunction significantly complicate the calculation of the economic efficiency of the aviation equipment restoration.

The problems of cost planning for ensuring the quality parameters of the enterprise's products in the conditions of foreign economic activity are investigated. The reasons for the introduction of key principles of quality management in the technology of planning costs to ensure the quality parameters of products are identified. Recommendations for the introduction of assortment policy planning based on the gradation of costs and quality parameters of products at the enterprise in the conditions of foreign economic activity are formed.

The essence and role of transaction costs are analyzed; it is shown that their share in enterprises is significant. Transaction costs, in particular, are defined as costs in the field of exchange related to acts of sale, transfer of property rights, emphasizing that they are not directly related to the production process of enterprises, but to organizational issues of their activities.

The actuality of research is caused by the necessity of implementation and realization of budgeting of foreign economic activity at the domestic enterprises in conditions of Ukraine’s European integration.

The traditional methods of research of influencing of different factors are analysed on a market price and offered new method of design of price space for realization of research with the use of quantitative scales of measuring.

In order to evaluate strategic business units there were identified the main types of its value: the current value, market value, liquidation value, replacement cost, cost of reproduction, the investment cost, which allowed to determine the level of its usefulness to businesses, particularly, also the supply chain for which priority is adding value to the client by each element.

In the article the theoretical aspects of internal audit and the problems of
its practical application at the restaurant business enterprises have been considered.
The basic approaches to defining the essence and purpose of internal audit have been
determined. The expedience of the internal audit application as opposed to other form
of financial control has been substantiated.The comparative analysis of the benefits
and disadvantages of the internal audit implementation at restaurant business

The article reveals organizational and technological features of flour milling enterprises activity and defined the nature of their impact on cost accounting construction. We have built a model of the system input and output quality control of harvesting and processing of grain at the specialized enterprises. The characteristics of the technological process of harvesting and processing of grain, which affect the recognition, the structure of the operation costs  and the formation of the major and by-products' cost is given.