1. Creation of an integrated electronic system for planning and cost control as a tool for effective enterprise management.
- Author
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Kamdina, Ludmila, Simchenko, Olga, Suntsov, Alexander, and Chazov, Evgeny
- Subjects
- *
COST control , *ELECTRONIC systems , *BUDGET , *COST accounting , *ELECTRONIC records , *PRODUCTION planning , *ELECTRONIC controllers - Abstract
The paper identifies and analyzes the main problems in the accounting and cost control system at the enterprise. Cost management of an enterprise is of great importance to ensure its stable and efficient operation. The imperative of effective cost management is the automation of this process applying information computer technologies and electronic document management. The study proposes a new system of advanced accounting and cost control with the accompanying introduction of electronic document management. It is necessary for solving the problem of untimely cost control already at the stage of planning work/services in the context of responsibility centers, cost centers, budget items. The authors substantiate the advantages of the system. The proposed system will help avoid cost control upon the provision of primary documents to operational control of planned costs. Moreover, anticipatory cost control at an earlier stage will help redistribute the workload of specialists at later stages and save the time of responsible persons for a full detailed analysis of cost management. It is a prerequisite for effective cost management. The integrated system is proposed by the author based on 1C: Enterprise software. It will help the enterprise implement the transition to a full circulation of primary documentation confirmed in paper form at the accounting stage (without double approval of the responsible specialists). Thanks to the introduction of the integrated cost accounting and control system, the company will eliminate such disadvantages as untimely cost control, disunity of forms of planning of works and services, accounting and control of costs, lack of a unified information base as an operational source for the development of funds at the time of application creating for work and services, the time limit for complete and comprehensive cost analysis, paperwork that requires time and transportation costs. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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