ОСОБЛИВОСТІ ЗАСТОСУВАННЯ МЕТОДУ ЦІЛЬОВОГО КАЛЬКУЛЮВАННЯ СОБІВАРТОСТІ ПРОДУКЦІЇ У ПРОЦЕСНООРІЄНТОВАНОМУ ВИРОБНИЦТВІ.

The main purpose of this article is to study existing there is a study of existing approaches to calculating the cost of production of a mining and processing enterprise in terms of production processes and improving its methodology based on the use of targeted costing and the principles of process-oriented management. The method of calculating of the cost of production in mining and production enterprises proposed a combination of existing domestic calculation systems (regulatory and procedural accounting methods costs) and foreign (Kaizen costing, the method of accounting costs by deviations). The reduction mechanism of the cost of production (works, services), is applied to each technological process at the following stages such as the design of production task (planning) and production directly and provides the implementation of the process of calculating the cost of production in two stages: determining the target cost of products (works, services) at the stage of project development. At this stage it is important to distribute the planned cost of production by individual items of the calculation; determination of the actual cost of production is taking into account the Kaizen task, by sequential reduction of actual costs to the base level. The basic value of the cost reduction is the actual cost of production for the past period. The planned cost of production for each cost item is calculated as the coefficient of reduction of the cost of production and the base cost for each article. The coefficient of target cost reduction is calculated as the ratio of target (regulatory)production costs to the baseline. The base cost is the target cost of production, calculated as the difference between the cost of production at market prices and the expected amount of profit. The target cost of production for each item of expenditure is calculated as the product of the coefficient of reduction of the cost of production and the standard cost of the same item. The coefficient of target cost reduction is calculated as the ratio of the target cost of production to the normative indicator. The practical significance of the obtained results is to develop suggestions for the improvement of current methods and the organization of management cost of accounting and costing of products by processes on mining and production enterprises. The accounting and the cost of products by processes mining and production enterprises. [ABSTRACT FROM AUTHOR]