Improving the methodology of accounting for changes in the normalized costs of the main production of industrial enterprises

Abstract

The aim was to substantiate the ways to institutionalize the results of cost-saving measures and make appropriate changes to the regulatory cost base. Used scientific methods of description and systematic analysis of interrelations, status and dynamics of the subject field under research; they have performed the necessary observation, generalization and comparison of the target parameters. The matrix of coherence of results of actions and changes of the normalized expenses and the technique of their synchronization in the uniform technological process providing integration of information space of management of the economic entity is developed.