Importance The article deals with the issues of industrial cost management. Objectives The article aims to propose a methodology of cost management, taking into account the specific activity of feed industry enterprises, in particular, OAO Orenburg Feed Mill. Methods For the study, I used dialectical and comparative methods. Results The article identifies the advantages and shortcomings of the current accounting systems and proposes an efficient cost management system of feed industry enterprises. As well, the article proposes the introduction of the combined cost management model AB Kaizen-Costing, involving flexible planning and cost control based on the specified profit and output target values. Conclusions The establishment of an efficient feed industry cost management system will provide high income, minimize costs, and find reserves for optimization.
Keywords: cost management, driver, overheads, compound feed industry
Razumovskii D.O. [From Management of Expenses – to Management of Results of Works on Geological Studying Bowels and Reproduction of the Mineral Base]. Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Geologiya = Proceedings of Voronezh State University: Geology, 2006, no. 2, pp. 240–243. URL: http://www.vestnik.vsu.ru/ pdf/heologia/2006/02/2006-02-24.pdf (In Russ.)
Zelenskii Yu.A. [A strategic approach to company cost management: methodological and methodical specifics]. Vestnik TIUiE, 2012, no. 2, pp. 26–29. (In Russ.)
Labzunov P.P. Upravlenie tsenami i zatratami v sovremennoi ekonomike: uchebnik [Price and cost management in modern economy: a textbook]. Moscow, Knizhnyi Mir Publ., 2013, 288 p.
Litvinov A.V., Strekalov A.F., Ovsyannikov M.V. [Cost management on production of high technology engineering products]. Informatsionnye tekhnologii v proektirovanii i proizvodstve, 2006, no. 3, pp. 3–8. (In Russ.)
Kolpakova M.A. [Information and control of information flow in the cost management in enterprises]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 7, pp. 31–38. (In Russ.)
Sharovatova E.A., Omel'chenko I.A. [Methology for management accounting of costs as part of applying a specific-order cost system at industrial entities]. Auditorskie vedomosti, 2015, no. 6, pp. 62–76. (In Russ.)
Kolesnikova T.G., Aleksandrova A.S. [Efficiency assessment of cost management with the help of the ABC method]. Innovatsionnye tekhnologii upravleniya i prava, 2015, no. 1, pp. 48–52. (In Russ.)