Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises

Comprehensive implementation of the planning and accounting function is the primary task of the modern enterprise of the manufacturing industry. Rational use of resources radically changes the strategy of the enterprise, which is of particular importance in modern terms, when the most important is the permanent cost reduction, ensuring compliance with the economically justified resource saving mode. People need a modern method of planned calculation of production cost (work, services), functionally oriented to the rational use of production resources in all processes of the value stream. Thus, the aim of the study is to develop the above methodology, the most “deployed” in the direction of information requests for effective management. The author’s observations of phenomena and processes in a number of manufacturing enterprises, their systematization and classification, system analysis, the use of structural-substrate and process approaches, measurement and results’ synthesis allowed to develop a modern methodology of planned calculation integrated into the information method part of an enterprise.