Organizational and economic mechanism of cost management of machine-building enterprises
The article presents and comments the approaches to definitions of the organizational and economic mechanism, formulates the author’s definition of the subject, taking into account the additions of the definitions under consideration. The article reveals specific internal features, external characteristics of enterprises of the aerospace engineering complex, and factors that shape the development opportunities of machine-building enterprises. Special attention is paid to the need to build an organizational and economic mechanism taking into account operational, tactical and strategic approaches in relation to machine-building enterprises, as well as the need to take into account the action of the time factor. As a result of these assumptions, the organizational and economic mechanism for managing costs is clearly presented in the form of a scheme. Based on the time factor and the selected approaches, the importance of separate consideration of capital, capital and current costs is emphasized. It is also revealed that there is a need for separate study of costs that are formed on the basis of the cost structure according to accounting rules, as well as on the basis of their construction within the framework of cash flows. The features of costs as an object of management, the principles of effective cost management are specified. This paper defines a system of indicators for evaluating economic efficiency within the framework of the selected tactical and strategic approaches of the organizational and economic mechanism. At the same time, the cost indicators specified in this system were presented in the form of coefficients for clarity and grouped based on the distribution of current, as well as jointly current and capital expenditures. The article substantiates recommendations for using the algorithm for calculating cash flows in the study of indicators for joint research of current and capital expenditures. The annual cost formula is given in the framework of the specified cash flow calculation algorithm.