Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis

Vasyl Deriy and Stepan Popina
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Stepan Popina: Ternopil National Economic University, Ternopil, Ukraine

Oblik i finansi, 2015, issue 2, 15-21

Abstract: The article is devoted to topical issues of economic nature, selection, development and use of economic indicators of expenditures of the enterprise and the cost of production in accounting, statistics and analysis. Given the author's interpretation of the term 'economic indicators', which are numerical values of natural, labor or cost meters, which appropriately characterizes the economic objects, facts, events, phenomena. It is proposed to form the following groups of economic indicators of expenditures of the enterprise and the cost of production: the expenditures for production (finished and unfinished) and rework, resulting from it; the expenditures by the elements; the expenditures by activities of the company; other costs and losses of the enterprise; cost of manufactured (completed) products; cost of sales (sold products). The level of impact of changes in wages to the cost of production. Analysis of the company's expenses and production costs is proposed to fulfill by 8 directions. In particular: the plan of expenditures and the cost of production and the level of its implementation; variations in expenditures and production costs; their dynamics; changes in expenditures, prices, standards, nomenclature and product mix; factors affecting the cost of production and its decrease by articles and cost components, individual products.

Keywords: accounting; statistics; analysis; indexes; modeling; expenditures of the company; cost of production; economic indicators (search for similar items in EconPapers)
JEL-codes: D82 M41 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (2)

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