A technical approach to assessment of the level of information support for an industrial enterprise costs management
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 6, Issue
Abstract
Modern transformations of the national economy require enterprises find effective ways to costs management. Their optimization will support and develop competitive advantage in the market with limited resources and financial capabilities. Under these circumstances, the key criterion of efficiency cost management processes of enterprises is their level of information support. Identification and assessment of such level is very important procedure both for the enterprise and external users for a variety of information, so today is the object of close attention of many experts and scientists. Researches have shown that the existing methods of assessment of the level of information support for costs management have several disadvantages and therefore require careful development, in particular the formation of such a technical approach to assessment, which will complex determine the level of information support for an enterprise costs management and the factors affecting it. This, in turn, will improve the efficiency of management decisions to optimize costs of enterprises. The Purpose of the article is to substantiate the technical approach to assessment of the level of information support for an industrial enterprise costs management based on determination of four blocks of partial parameters, calculation of generalizing and integral indicators of information support assessment, which enable to identify its level on an appropriate scale. An integral component of the costs management system of enterprises stands its information support, which is a complex and dynamic process, and therefore requires adequate assessment. Determined that the substance of information support for cost management (ISCM) it is advisable to form on functional grounds for the purpose of assessment. This was the basis for the foundation of partial parameters of ISCM assessment for four blocks subject to specific of industrial enterprises activities: block A (general cost information parameters); block B (functional parameters of ISCM); block C (communication parameters of ISCM); block D (organizational and managerial parameters of ISCM). It is proposed to determine the level of ISCM by using the integral indicator, which consists of generalizing indicators by blocks of partial parameters. For the purpose of economic interpretation of the integral indicators of ISCM assessment it is develop a scale that characterizes its level (high, adequate, mean, low or critical). The suggested technical approach to assessment of the ISCM level was tried in practical activities of industrial enterprises of the Kyiv region. Consequently, the assessment of the level of information support for costs management by the present technical approach will allow to industrial enterprises complex determine the level of ISCM by blocks of parameters, timely detection of deviations from the set standards, implement measures to improve or correct deficiencies in order to improve the general level of ISCM and process optimization of cost management.
Authors and Affiliations
Valerii Borysovych Zakhozhai, Oleksandra Oleksandrivna Cherniaieva
Keywords
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