Management of enterprise costs based on relevant information
Yükleniyor...
Dosyalar
Tarih
2017
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Revista Espacios
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The article describes the current tools of management accounting, the subject of management, the use of relevant information systems in the enterprise, formation of the product range, and pricing of products sold in a market enterprise management system. By analyzing the situation in the industry, investigating the information, any decision will be announced and sent for execution if an important principle operates, which resides in the fact that if, with a possible performance of activities, profit, and the enterprise income have risen, then this activity should be carried out. But, it is initially known about the actions that will not lead the company to the expected profitability, then such actions should not be implemented. Under normal operating conditions, the company, subject of management usually refuses such orders, but there is a time when the company failed to develop a portfolio of orders and its production capacity is not used to the full. Then, the management faces the problem: whether to accept the proposal and manufacture the goods at a price below the current one. This article suggests ways to address the impact of the market economic system on the enterprise management processes.
Açıklama
Anahtar Kelimeler
Cost calculation, Incremental costs, Management accounting tools, Management solutions, Relevant costs, Relevant information
Kaynak
Espacios
WoS Q Değeri
Scopus Q Değeri
N/A
Cilt
38
Sayı
49
