Objective necessity of system analysis in operating expenses management of the company

Abstract

The essence of the concept of "system analysis of operating expenses" based on the definition of system analysis as a tool for the construction and study of the behavior of the system is defined. The basic conceptual principles of system analysis of production costs as an important tool in managing the most difficult task of which is simultaneously reducing costs and customer satisfaction improving are grounded. The principles of system analysis of production costs as a methodological basis of complex decision-making, which should take into account the set of issues that affect the cost of production, beginning with the formation of productive resources, and finishing with the cost of product are formed.

The object of study is the set of theoretical, methodological, practical and organizational issues related to the justification of objective necessity of system analysis in operating expenses management.

The purpose of the study is a synthesis of the main theoretical and methodological principles of system analysis as an important function of the system of company operating expenses.

The result of the study is the determination of the conceptual basis of system analysis of production expenses as an important instrument of justification and development of effective, evidence-based management solution.

The theoretical and methodological basis of system analysis of operating expenses can be used by industry in the economic management as an open socio-economic system.

Conclusions. A system analysis of operating expenses is a continuous sequential process of complex and comprehensive study of production expenses, by considering them as a system that consists of an ordered set of cost elements, studying their relationship, interrelations and interdependence. Purpose of the analysis is the scientific methodology of management decisions as for the optimization of the level of production expenses having the qualitative parameters of products and interfering into the process management. System analysis operating expenses is based on the principles of deductive sequence, goals, coordination of resources and its consideration, updating system,, duality, integrity, complexity, multiplicity and historicism.