MODEL «EXPENDITURE-PROFIT-EARNINGS» AS A METHODICAL TOOL FOR OPERATIONAL CONTROLLING OF MACHINE-BUILDING ENTERPRISES

The main criteria of the efficiency of functioning of domestic machine-building enterprises are considered and a critical analysis of economic instruments used in management processes is presented. It is established that on the basis of the real conditions of the activity of machine-building enterprises, it is important to use in the controlling system an analysis of the relationship of costs, volume of activity and profit, which is aimed at studying changes that occur with the operating profit of the enterprise under the influence of changes in certain parameters of its activities. Functions of revenue and expenditure management should be realized through elements of the management cycle: planning and forecasting, organization, coordination and regulation, activation and stimulation, accounting and analysis. The importance of cost estimation lies not only from the point of view of internal economic analysis on the basis of a detailed cost information base, but also by the information indicators of the general economic environment for comparing them with sectoral ones. The expediency of introducing controlling activity oriented on the synthesis of information analytical base, aimed at minimizing costs and maximizing profits, was argued. The expediency of using the model «costs - volume – profit» in the system of operational control is substantiated. The suggestion of this tool is argued that, in its methodological and functional orientation, it orientates the entire vertical of the cost management system to their gradual decrease at the stages of production, which results in the required level of cost and the profitability of the enterprise.