Научная статья на тему 'ANALYSIS OF MODERN METHODS OF CONTROL COSTS'

ANALYSIS OF MODERN METHODS OF CONTROL COSTS Текст научной статьи по специальности «Экономика и бизнес»

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IMPROVEMENT / COST / MANAGEMENT / ANALYSIS / METHODS / PRIORITIES VEHICLES

Аннотация научной статьи по экономике и бизнесу, автор научной работы — Kalonov Mukhiddin Bahritdinovich

The article deals with the analysis of modern methods of cost management and improvement. In the implementation of differentiation, the focus is on upgrading the range of company's products through the creation of something that is felt by consumers as something rare and unique.

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Текст научной работы на тему «ANALYSIS OF MODERN METHODS OF CONTROL COSTS»

ANALYSIS OF MODERN METHODS OF CONTROL COSTS

Kalonov Mukhiddin Bahritdinovich applicant TSUE

Abstract. The article deals with the analysis of modern methods of cost management and improvement. In the implementation of differentiation, the focus is on upgrading the range of company's products through the creation of something that is felt by consumers as something rare and unique.

Keywords: improvement, cost, management, analysis, methods, priorities vehicles.

Based on the analysis of the economic literature, the following most popular cost control methods: chaining values of non-financial activities of the valuation method, the method of accounting by allocating the cost element of its operations.

To prioritize methods for their use ATP positions should be considered:

- meanings of each method;

- advantages method over the other;

- a domain use; disadvantages of the method;

- the possibility of applying the method in economic practice of motor transport enterprise.

As is known, the company can maintain sustainable competitive advantage based on cost leadership and product differentiation on the basis of, or by using both, as shown in Figure 1 [1].

Table 1. Matrix maintain a competitive advantage

The superior position on The advantage to the The advantage to the

Product differentiation based on product differentiation the basis of differentiation and cost

Lagging position on product differentiation "Stuck in the middle" The advantage based on lower costs

cost position cost position

Thus, to achieve a superior position relative to its competitors, the company should strive to make production (service) which gives more value for the same price as competitors or base their advantage on the basis of lower costs.

With regard to road transport, such advantages can be achieved in particular through the development of specialized transport ATP in the market with a low level of competition or by increasing the cost management based on the quality of the introduction of advanced techniques. The most advantageous competitive position of the company receives, using these two principles together.

According to J. Schank and V. Govindarajan [2], cost leadership can be achieved through the following approaches:

- As a result of economies of scale of production;

- On the basis of the experience of production of goods (services);

- As a result of tight control over costs;

- On the basis of cost minimization in areas such as research and development, service, and marketing.

For road transport companies these approaches are implemented through cost management based on advanced cost management methods. In other words, to reduce the cost of ATP can be used a variety of cost management techniques aimed at achieving savings based: in the transport experiment (the longer, the company was engaged in this type of traffic in this area, the easier it is to control the route cost to promote their service, etc. e) A.; the hard cost control, allows you to get a competitive advantage as a result of tariff reductions and the use of savings for the further development of the enterprise; to minimizing the cost of the study traffic and customer requirements, advertising and other transport services.

In the implementation of differentiation, the focus is on upgrading the range of company's products through the creation of something that is felt by consumers as something rare and unique. [3]

Approaches to take into account product differentiation: the commitment to the brand, quality of service, availability of dealer network, design and features of products and / or technology.

For road transport enterprise approaches to differentiation of transport services take into account: customer commitment to a particular ATP, maintenance (best execution of documents, forwarding services, etc.), especially mode of transport used for the carriage of cargo transport information technology.

Differentiation of products for road transport can result in serious non-recurrent costs, such as buying an expensive rolling stock with higher technical and performance characteristics, advertising campaigns, a deeper study of the market of services and potential customers.

From a common approach to cost management move on to management practices. Consider the method of constructing the value chain. The essence of this method is as follows. Design and analysis of value chain, first of all, determines where in the value chain can be increased value for the customer, or reduced costs. value chain system - a method of classification of the chain on a strategically important economic activities, to determine the behavior of costs and sources of differentiation. Thus, the total value chain for each enterprise - is unique.

Each function on value creation has a unique set of determining factors that explain the differences in costs for these types of activities of economy. Therefore, each type of economic activity has unique sources of competitive advantage. . The standard value chain, according to J. Schank and V. Govindarajan [4], is as follows: raw materials - research and development - production - marketing - distribution - service.

However, using this template value chain in practice, specifically for transport, it can be concluded that in this case the value chain loses some of its units.

As a consequence, the company has the advantage, or a number of advantages, and also selects the methods of control and management of expenses in comparison with the competitors values. It should also be noted that the company is based on an analysis of the existing value chain, can and does come to the conclusion that it complete. Thus, the motor company can come to a conclusion about the inefficiency of running their transport and, as a result, or completely stop providing services for the transportation of the species, or to change the methods used by management costs of this type of transport, achieving a competitive advantage.

Contrary to the standard view of improving product profitability by examining the inside of the enterprise value chain, there is also a broader view of the problem. According to him, the company can improve its profitability by understanding how the activity of the enterprise to create value is combined with the value chains of suppliers and consumers. For trucking companies, this approach can be implemented, for example, by the specialization of transportation when motor company based on analysis of customer activity can offer a more convenient form of transportation for the customer, using specialized rolling stock.

In other words, a company can improve its profitability by understanding how the activity of the enterprise to create value is combined with the value chains of suppliers and consumers. [5]

In contrast to the concept of added value, in line with the concept of a chain of values declared that certain economic activities to create value within the company are dependent. This suggests the need for coordination of economic activities, if their impact on the movement of goods is fully realized. [6]

Thus, for further consideration we have chosen the concept of the value chain. Traditional approaches emphasize the importance of management accounting to reduce costs between chain links. Also, value chain analysis provides opportunities to reduce overall costs, deliberately increasing costs in the course of an economic activity which creates value, may lead to lower overall costs.

The study of individual cost management functions on the motor transportation enterprises. The process of cost management can be represented by a set of control functions, as that should be mentioned are: analysis of the factors forming the road transport enterprise cost accounting of motor transport enterprise spending as a whole and on individual objects, control spending of the enterprise, planning the composition and the amount of expenses, motivation orientation of employees of trucking companies to reduce cost and organization cost management activities.

Note that the solution of the problem seriously affects the further activity of the enterprise. So ignorance of the price policy of suppliers may result in serious problems as it can lead to a significant increase in the cost of motor transport enterprise in the future, and as a consequence of the inability to compete successfully in the market of transport services.

The next place on the importance of such a task takes as research activities of potential competitors to reduce costs. In the course of the research it was found out that the above problem, you can: First, use the enterprise in its economic policy experience in cost management major competitors,

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and secondly to identify and implement the most advanced cost management techniques.

Note that the solution of this problem is very important for the company. Knowledge of the benefits of competition in the area of cost reduction allows the company to take into account the benefits identified and their activities. Consequently, the company will be at least as attractive to a potential client, as well as examined the company and competitors.

Meeting this challenge requires serious expenses. The analysis of competitors in the domestic enterprises is usually carried out by managers transformation, but it should be noted that this analysis does not take into account all the nuances, because the managers carry out analysis of competitors in terms of a serious lack of information, while also facing a shortage of time to conduct serious and thoughtful analysis. With this cost-benefit analysis includes salaries of managers on transportation of the bonus payments, payment of courses to improve the skills of managers, etc. To identify the competitive advantages (positive points) cost reduction in the activity of potential competitors, many big businesses are used as expert third-party organization, which studies are expensive.

In third place in importance among the tasks of analysis enterprise environmental problem is "the study of customer requirements to the quality of traffic and complexity of services." In the first place, adding that most trucking companies customers insist on the following quality services:

- Speed of delivery (cargo / passenger);

- Compliance with traffic schedule;

- Comfort of transportation (for passenger transport);

- Safety of the cargo;

- Timely delivery of goods;

- Comprehensive services for the carriage of goods or passengers.

REFERENCES

1. I.M. Gurkov Inform International transport of goods. for the users of transport services: A Handbook. - SPb .: Inform. Center "Choice": Petersburg-XXI in, 1998 - 160 p.

2. J. Schank and V. Govindarajan Management 3rd edition -. Moscow, "Gardarika", 2000. - 527 p.

3. E.S. Kuznetsov, I.P. Kurnikov The production base of motor transport: Status and Prospects. - M .: "Transport". 1988 - 231 p.

4. J. Schank and V. Govindarajan Modern management methods - from Moscow to Voronezh NPO "Modek", 2002. -272 p.

5. S.M. Abalonin Competitive transport services: Proc. Benefit. - M .: ECC "Akademkniga", 2004. - 172 p.

6. Theory of the Firm / Ed. V.M. Halperin. Petersburg .: The School of Economics School, 1995. - 534 p.

ANALYSIS OF FINANCIAL RESULTS TOURISM

ORGANIZATION

Temirkhanova Mutabar Zhuraevna Department of "Accounting" Assistant Tashkent State economic University

Abstract. The article reveals the problems of analysis offinancial results of the organizations of tourism.

Keywords: methodology, balance sheet, empirical materials, financial results, analysis.

The phase of preparation for the beginning of the analysis of the activity is to perform the necessary transformations of empirical data contained in the balance sheet, income statement and statement of cash flows. The first step is to calculate structure parameters (holding vertical analysis), and the dynamics of indicators of change (holding horizontal analysis). [1]

Profit as a quantitative indicator, widely used in the evaluation of the financial condition of the organization. However, the rate of profit has a number of disadvantages (the algorithm for calculating the profit depends on the goals of users of financial statements, activities of tourism organizations and

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