Альтернативні варіанти вибору методів калькулювання собівартості стадій життєвого циклу продукції

Abstract

У статті запропоновано новий метод калькулювання собівартості продукції за стадія- ми життєвого циклу, досліджено особливості калькулювання за даним методом, наведено основні пер- спективи запровадження даного методу в Україні. In the article, we have suggested a new method of product costing – life cycle cost calculation. The main advantage of life cycle product costing is including into product calculation before and after production expenses. Including these costs helps manager to determine price on product correctly. On the first stage of the product life cycle, it is necessary to apply target costing. Expenses on research and engineering determine the future life cycle of product and therefore determine future profitability of the product. On the second phase of life cycle, we propose to use kaizen costing. By doing this it will be possible to reduce production cost to percentage, determined by the company. In the article, we suggested reserves of cost reducing. On the third stage, we offer to use cost benchmarking. This helps the company to apply progressive experience of other enterprises and this way to reduce own costs and increase profitability. In Ukraine, life cycle cost calculation has not applied before. Therefore, this method will be a new experience that will help to approach European standards of cost calculating and increase profitability.