Russian Federation
Nizhny Novgorod, Russian Federation
The article is devoted to the study of problems related to the organization of rational and economical use of costs for the maintenance and operation of equipment of an industrial enterprise. One of the key tools for solving this problem is the estimated planning (budgeting) of this resource. Most of the studied enterprises do not have a clear system of using this tool in management practices, thereby negating the possibility of permanent monitoring of the considered class of costs, reducing the accuracy of forming the cost of production and financial result. The purpose of the study is to develop a methodology that allows to effectively implement the function of estimated planning (budgeting) of expenses for the maintenance and operation of industrial enterprise equipment at the studied enterprises, its integration into the general information and instrumental space of management of an economic entity, to improve the quality of the information base for making managerial decisions and developing economic strategies. The research methods are implemented on the basis of a systematic approach and a comprehensive analysis of the studied costs; observation, systematization, formalization, modeling and visualization; data decomposition and aggregation. The existing approaches to the reflection of information about the costs of maintaining and operating equipment, their application in the management of the studied enterprises are considered. The implementation of the methodology presented in the article will ensure an increase in the efficiency of the information and tool space of the management of industrial enterprises.
cost planning, depreciation, cost optimization, budget planning
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