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System management costs - a link between theory and practice |
Minkov, Il., Y. Ivanov, (2007), "Management of the organization" - a collection of reports from the conference yubiliyna Department of Business Administration at UE - Varna, p. 488 - 496
Globalization and an increasingly dynamic market in which organizations operate today, and the increasing role of innovation in business management, strengthen the role of management functions (planning, organizing, motivating and control) in every sphere of economic activity. Widening and deepening the scope of their aim of making adequate solutions to the dynamics, magnitude and uncertainty of changes in the environment. You could say that the turbulence of the economic situation is what prompted to making accurate and sound management decisions, by which it is seeking a flexible response to escalating change.
For decades, the economic theory of mind development costs as an important component of business and seeks to manage and control them with a view to making management decisions for the future development of enterprises. Development of accounting science over the years, going through the cost accounting to management accounting concepts, started the modern management of costs. The system of cost management in enterprises is developing dynamically and is viewed as forming part of the last 25 years of the twentieth century the strategic direction for cost management (Strategic Cost Management). This in turn is part of the wider scope of understanding for strategic management of businesses.
The purpose of this report is to present the theoretical aspects of cost management and the practical realization of its development of an effective system for planning and cost control in manufacturing plants.
Full text HERE only in Bulgarian. |
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