Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine
The article deals with certain issues of improving the management system of the enterprises of the baking industry in Ukraine. It is noted that the baking industry is an important strategic component of the Ukrainian food industry. Problems arising in this industry have a negative impact on the food...
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| Zitieren: | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine / V. Ostrovetskyy // Економічний вісник Донбасу. — 2021. — № 4 (66). — С. 62-67. — Бібліогр.: 14 назв. — англ. |
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| citation_txt | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine / V. Ostrovetskyy // Економічний вісник Донбасу. — 2021. — № 4 (66). — С. 62-67. — Бібліогр.: 14 назв. — англ. |
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| description | The article deals with certain issues of improving the management system of the enterprises of the baking industry in Ukraine. It is noted that the baking industry is an important strategic component of the Ukrainian food industry. Problems arising in this industry have a negative impact on the food security of Ukraine, as well as worsen macroeconomic dynamics, stimulating inflation. It is substantiated that the key element in ensuring the sustainable development of the enterprises of the baking industry in Ukraine is the calculation of the cost of manufactured products. Costing allows to monitor and track deviations of actual indicators from those that were taken into account in the planning process of the production period. It is advisable to organize monitoring of changes in the components of the sale price of bread and bakery products and its comparison with price dynamics in commodity markets in the Direct-Costing-System management accounting system, which is gaining popularity due to the expansion of the use of international financial reporting standards.
У статті розглядаються окремі питання щодо вдосконалення системи управління підприємствами хлібопекарської галузі України. Зазначається, що хлібопекарська галузь є важливою стратегічною складовою харчової промисловості України. Проблеми, що виникають у цій галузі, негативно впливають на продовольчу безпеку України, а також погіршують макроекономічну динаміку, стимулюючи інфляцію. Обґрунтовується, що ключовим елементом забезпечення сталого розвитку підприємств хлібопекарської галузі України є калькулювання собівартості продукції. Калькуляція дозволяє здійснювати моніторинг та відслідковувати відхилення фактичних показників від тих, що були враховані у процесі планування виробничого періоду. Організацію моніторингу зміни складових ціни реалізації хліба та хлібобулочних виробів та її порівняння з ціновою динамікою на сировинних ринках доцільно здійснювати у системі управлінського обліку Direct-Costing-System, яка набирає популярності у зв'язку з розширенням застосування міжнародних стандартів фінансової звітності.
В статье рассматриваются отдельные вопросы совершенствования системы управления предприятиями хлебопекарной отрасли Украины. Отмечается, что хлебопекарная отрасль является важной стратегической составляющей пищевой промышленности Украины. Проблемы, возникающие в этой отрасли, негативно влияют на продовольственную безопасность Украины, а также ухудшают макроэкономическую динамику, стимулируя инфляцию. Обосновывается, что ключевым элементом обеспечения устойчивого развития предприятий хлебопекарной отрасли Украины есть калькулирование себестоимости выпускаемой продукции. Калькуляция позволяет осуществлять мониторинг и отслеживать отклонения фактических показателей от тех, которые были учтены в процессе планирования производственного периода. Организацию мониторинга изменения составляющих цены реализации хлеба и хлебобулочных изделий и ее сравнения с ценовой динамикой на сырьевых рынках целесообразно осуществлять в системе управленческого учета Direct-Costing-System, которая набирает популярность в связи с расширением применения международных стандартов финансовой отчетности.
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V. Ostrovetskyy
62
Економічний вісник Донбасу № 4(66), 2021
DOI: https://doi.org/10.12958/1817-3772-2021-4(66)-62-67
UDC 005:664.6(477)
V. Ostrovetskyy,
economist,
ORCID 0000-0003-3985-5236,
e-mail: v.ostrovetskyy@gmail.com,
Kyiv
SOME ASPECTS OF IMPROVING THE MANAGEMENT SYSTEM
OF ENTERPRISES OF THE BAKING INDUSTRY IN UKRAINE
Introduction. Food security implies such a state of
the economy, in which every citizen is guaranteed
access to food, drinking water and other food products
in quality and volume sufficient for the physical and
social development of the individual, as well as ensuring
health.
The bakery industry is an important strategic
component of the Ukrainian food industry, the main
purpose of which is to provide the population with food.
The activity of bakery enterprises is of great socio-
economic importance, therefore, it requires timely
identification of the problems faced by enterprises in the
industry, as well as the search for ways to improve the
efficiency of their activities and determine the prospects
for further development.
In conditions of the COVID-19 pandemic, the
containment of which involves the use of certain
measures for social restrictions, as well as other
complications of economic activity, the issues of
improving the management system of enterprises in the
bakery industry are of particular importance.
The issues of regulating food markets, including
socially significant ones, were studied by such scientists
as A. N. Vasilchenko, V. I. Vlasov, E. I. Goychuk,
T. M. Lozinskaya, V. B. Rodchenko, A. A. Shevchenko
and others. Despite the huge number of theoretical and
applied developments, the issues of managing food
industry enterprises, in particular, the bakery industry,
including those associated with the use of various tools
to improve the efficiency of economic activity, do not
lose their relevance.
The purpose of this research is to substantiate the
expediency of popularizing the use of some manage-
ment accounting tools to improve the efficiency of the
economic activity of enterprises in the baking industry
of Ukraine.
The statement of basic materials. Baking of
bread and bakery products belongs to the processing
industry (Section C, Section 10, Group 10.7) [1]. Bread
and bakery products are goods that have significant
social significance [2]. The sale price of such goods in
retail chains is subject to state regulation by way of their
declaration. The list of enterprises engaged in baking
bread is approved by order of the Ministry of Agrarian
and Food Policy of Ukraine [3].
Today, the production of bread and bakery
products in Ukraine is carried out by commercial
enterprises that carry out this activity at their own risk
to make a profit and achieve other economic and social
results [4]. There are about 5.5 thousand such
enterprises in Ukraine, according to the State Statistics
Service of Ukraine, 80% of which operate as
individuals – business entities. Table 1 shows that the
number of enterprises that bake bread is gradually
decreasing. At the same time, the proportion of private
entrepreneurs is increasing.
Up to 60% of bread and bakery products on the
territory of Ukraine are produced by several large
companies, including, Private Joint-Stock Company
«Kyivkhlib», Ltd «Khlibni Investitsii», Private Joint-
Stock Company «KONTSERN KHLIBPROM»,
Lauffer Group. Up to 30% - less powerful bakery plants.
About 10% of bread and bakery products are baked by
mini-bakeries located in food retail chains [5].
The data in Fig. 1 indicate a decrease in the
production of bread and bakery products in Ukraine, the
production of which in physical terms has decreased by
more than 2 times over the past 10 years. Also
noteworthy is the reduction in the production of wheat
flour, the production of which forms the main cost part
in the production of bread. There is a close functional
relationship between the production volumes of wheat
flour and fresh bread, the correlation coefficient is 0.96.
The production of bread and flour products is a
low-profit economic activity. This explains the low
investment attractiveness of this type of activity. Large
enterprises of the bakery industry demonstrate high
profitability, more than 10%. At the same time, there is
a positive trend in the reduction of unprofitable
enterprises in this area.
Among the main factors for the decline in the level
of production of bakery products in Ukraine are the rise
in prices for raw materials and energy resources and the
increase in social standards. Also, there is an impact on
the development of craft production of bakery products
in network mini-bakeries and at low-capacity
Management
V. Ostrovetskyy
63
Економічний вісник Донбасу № 4(66), 2021
Table 1
Number of active business entities by type of economic activity in 2010-2020
Years
10.71 manufacture of bread;
manufacture of fresh pastry goods
and cakes
10.72 manufacture of rusks and
biscuits; manufacture of preserved
pastry goods and cakes
10.73 manufacture of macaroni,
noodles, couscous and similar
farinaceous products
total,
units
including
natural
entities-
entrepreneur
s, units
in % to the
total
of business
entities of
correspondi
ng type of
economic
activity
total,
units
including
natural
entities-
entrepreneur
s, units
in % to the
total
of business
entities of
correspondi
ng type of
economic
activity
total,
units
including
natural
entities-
entreprene
urs, units
in % to the
total
of business
entities of
correspondi
ng type of
economic
activity
2010 4410 3352 76,0% 1070 743 69,4% 253 139 54,9%
2011 3460 2431 70,3% 882 539 61,1% 208 101 48,6%
2012 3644 2753 75,5% 894 610 68,2% 192 114 59,4%
2013 3873 2902 74,9% 957 643 67,2% 197 120 60,9%
2014 4188 3363 80,3% 977 714 73,1% 199 129 64,8%
2015 4206 3400 80,8% 963 708 73,5% 213 141 66,2%
2016 4055 3338 82,3% 906 669 73,8% 192 139 72,4%
2017 4020 3285 81,7% 867 629 72,5% 173 110 63,6%
2018 4250 3501 82,4% 895 638 71,3% 157 88 56,1%
2019 4491 3722 82,9% 911 644 70,7% 150 84 56,0%
2020 4450 3699 83,1% 852 595 69,8% 140 79 56,4%
Source: State Statistics Service of Ukraine.
1 Excluding the temporarily occupied territory of the Autonomous Republic of Crimea, the city of Sevastopol and a part of
temporarily occupied territories in the Donetsk and Luhansk regions.
Fig. 1. Production of some types industrial products in 2011–2020, mln t
Source: State Statistics Service of Ukraine.
enterprises, and an increase in the percentage of home-
baked products. The dynamics of production was
negatively affected by the loss of sales markets,
including in the temporarily occupied territories, and the
decline in the purchasing power of the population. In
addition, there is a discrepancy between domestic
standards and technical regulations (normative and
technical documentation) of the technological process
and technological equipment with European Standards.
Among other factors, the excessive tax burden and state
regulation of the selling price of bakery products, the
simplification of customs procedures in the trade of crop
products, and the promotion of a healthy lifestyle are
distinguished [6-7].
In the weight structure of the consumer price index,
bread occupies 3%, and flour products – 0.5%. Thus,
changes in the retail price of bread and flour products
affect, albeit slightly, the inflation index [8]. As can be
seen from the figure, the average consumer prices in
Ukraine over the past 5 years have increased: for wheat
bread from premium flour, wheat bread from first grade
flour, rye bread, rye-wheat bread – 2.2 times, long loaf –
2.1 times, pasta and wheat flour – 1.8 times.
2,4 2,4 2,4
2,2
2,1
2,0 2,0
1,7 1,7
1,5
1,8
1,7
1,6
1,4
1,2 1,2
1,1
1,0
0,9
0,8
0,0
0,5
1,0
1,5
2,0
2,5
3,0
2011 2012 2013 2014¹ 2015¹ 2016¹ 2017¹ 2018¹ 2019¹ 2020¹
Wheat or meslin flour mln.t
Fresh bread containing by weight in the dry matter state ≤ 5 % of sugars and ≤ 5 % of fat (excluding with added honey; eggs; cheese or fruit) mln.t
Ксor=0,96
V. Ostrovetskyy
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Економічний вісник Донбасу № 4(66), 2021
Fig. 2. Average consumer prices for goods (services) in Ukraine in 2017-2021, UAH
Source: State Statistics Service of Ukraine.
The variability of the modern market environment,
which is determined by a number of factors that form
the modern landscape of entrepreneurial activity,
determines the improvement of enterprise management
technologies that ensure its sustainable socially
responsible development. The basis of such approaches
is to ensure the adaptability of the enterprise to changes
in the external environment, maintaining and increasing
its competitiveness, as well as expanding the ability to
quickly respond to diverse threats, including economic
ones.
The effectiveness and timeliness of any
management decision is directly dependent on its
information and analytical support, formed on the basis
of verified statistical data that are accumulated in the tax
accounting and management accounting system.
The main indicators for managing the economy of
an enterprise are revenue from the sale of finished
products, costing, profit and profitability. Planning and
forecasting of these indicators, taking into account
various factors of influence, allows reducing the factor
of the uncertainty of the future and the risks of possible
losses, including when entering new markets, expanding
the market share in already developed ones, and
releasing new types of goods (services).
Effective management is carried out on the basis of
detailed information on the volumes, directions and
conditions for the implementation of expenses, which
allows them to be optimized and to find additional
reserves for increasing profits, including on an
innovative and investment basis.
Therefore, the main task in managing an enterprise
is the formation, storage and systematization of
information about the results of the economic activities
of the enterprise, which, after regrouping and
preparation, form the basis for the development and
adoption of management decisions.
The key indicator for managing the economic
activity of any enterprise, including the baking industry,
is the cost of products. To account for and calculate the
cost, a variety of methods have been developed that are
characterized by different classification features.
One of these features is the completeness of the
inclusion of costs in the cost of production and sales of
products, goods (services). Therefore, in practice, the
following management accounting methods are
distinguished:
full inclusion of costs in the cost of products
(works, services);
limited (incomplete) inclusion of expenses by
any criterion.
Costing is a key element in the company's
accounting policy instruments. The calculation is
usually made at the stage of launching products into
production, followed by tracking deviations of actual
indicators from those that were taken into account in the
process of planning the production period [9].
The procedure for the formation of the cost of
production when applying national accounting
standards is regulated by the Ukrainian Accounting
standard No. 16 [10]. Manufacturing enterprises are also
guided by special methodological recommendations
[11], in the field of transportation [12], in the field of
construction [13].
In practice, enterprises use several types of product
costing. The simple calculation is carried out by the
selling price method (coefficient method), according to
which production costs are distributed among individual
0,00
5,00
10,00
15,00
20,00
25,00
30,00
35,00
Bread wheaten from flour of the highest grade Bread wheaten from flour of the first grade
Rye bread, rye-wheat bread Long loaf
Pasta products from soft wheat varieties Wheat flour
V. Ostrovetskyy
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Економічний вісник Донбасу № 4(66), 2021
objects in proportion to the cost of production at the
selling price.
In the case of production to order, the order-by-
order costing method is used, which is more often used
in the manufacture of single products. In organizations
with a continuous cycle of mass production, a process-
by-process method of costing is used, according to
which direct and indirect costs are distributed over the
entire output.
A preventive costing method is also used, in which
costs are taken into account depending on the stage of
the production process. Recently, in the practice of
domestic enterprises for the purposes of cost
administration, progressive modern methods of
management accounting, in particular, the ABC method,
as well as direct costing, standard costing and JIT
systems are gaining popularity [14].
An example of a simple calculation of one unit of
Long loaf and Bread wheaten from flour of the highest
grade is shown in Table 2.
In theory, the calculation of the cost of production
(works, services) is considered as a set of techniques and
methods that ensure the calculation in monetary terms
of the unit cost of certain types of products (works,
services) produced by an enterprise in the context of cost
items. Allocate planned and actual (reporting) costing.
Table 2
The structure of the selling price of bakery products
Cost items
Long loaf, 0,5 kg Bread wheaten from flour
of the highest grade, 1 kg
Structure, % Amount, UAH Structure, % Amount, UAH
Raw materials 75,7% 9,084 73,2% 16,836
Fuel and energy 3,6% 0,432 4,7% 1,081
Wage 2,2% 0,264 2,4% 0,552
Single social contribution 1,0% 0,12 1,1% 0,253
General production costs 6,9% 0,828 7,7% 1,771
Selling costs 7,0% 0,84 8,0% 1,84
Administrative costs 3,6% 0,432 2,9% 0,667
Full cost 100% 12 100% 23
profit 10% 1,2 10% 2,3
Total 13,2 25,3
VAT 20% 2,64 20% 5,06
Factory price 15,84 30,36
Retail 18 33
Source: compiled by the author of Shpyrko O. M., Semenova S. M. (2018). Accounting of production stocks and analysis
of the effectiveness of their use [monograph]. Kyiv, Artek. 239 p.
Planned costing is compiled before the start of the
planning period on the basis of predictive, technically
justified norms and economic standards. Planned
costing determines the level of costs associated with the
production of products (works, services), which must be
achieved on average for the planned period (year or
quarter). The actual (reporting) cost estimate is
compiled at the end of the reporting period. Actual
costing allows to evaluate the effectiveness of planning
and forecasting at the enterprise, as well as identify and
analyze the causes of deviations of planned indicators
from actual ones.
The calculation is given in table 2 assumes the sale
of products through business entities – individuals who
are not payers of value added tax. As can be seen from
Table 2, the bulk of the cost of baking bread is the cost
of purchasing raw materials and materials, i.e. flour,
margarine, vegetable oil and other components of the
recipe for making bread. Therefore, the increase in
purchase prices for these products has the greatest
impact on the formation of the selling price. Thus, in
order to ensure sustainable development, an enterprise
in the baking industry must first of all monitor the
dynamics of price changes in the flour-grinding
industry, as well as in crop markets in the segments of
interest to it.
The monitoring of changes in the components of
the sale price of bread and bakery products and its
comparison with price dynamics in the commodity
markets is possible organizing in various management
accounting systems. Recently, due to the expansion of
the application of international financial reporting
standards, Direct-Costing-System is gaining popularity
in practice.
Direct-Costing-System is based on the distribution
of costs into fixed and variable, which involves
accounting and analysis of costs by their types, place of
origin and carriers. Variable costs are directly linked to
the products produced, while fixed costs are taken into
account in the financial result. The key indicator of the
direct costing system is marginal income, which is
calculated as the difference between sales revenue and
variable costs.
Direct-Costing-System allows to determine the
forms and degree of dependence of costs on production
volumes based on information about the results of
economic activity, calculate the critical point of sales
volumes, regulate pricing policy, predict costs
depending on various impact factors and solve several
other tasks, including information support of the
economic security system of the enterprise [15].
V. Ostrovetskyy
66
Економічний вісник Донбасу № 4(66), 2021
Direct-Costing-System allows to quickly identify
and track the negative dynamics of marginal income
both for the enterprise as a whole and in the context of
the range of goods (services) and product distribution
channels. This allows taking timely measures to
neutralize the identified threats, including the negative
impact of environmental factors (expansion of
competitors, changes in consumer sentiment, macro-
economic shifts, etc.). In practice, for this purpose, a
type of product is determined (distribution channel,
region, Centre of economic activity) with high
profitability rates, which are recognized as "standard".
In the future, other structural elements of the enterprise
are compared with such a "standard".
Modern software and computing systems, which
are an integral part of the infrastructure of any enterprise
(accounting programs, in particular, 1C, as well as ERP
class systems (Enterprise Resource Planning), CAFM
(Computer Aided Facility Management), IWMS
(Integrated Workplace Management System), BI
(Business Intelligence) allows management accounting
at the enterprise with Direct-Costing-System. An
integral part of such complexes is the formation and
storage of information in a form convenient for use.
Direct-Costing-System is also an effective
marketing tool that is focused on improving the
efficiency of product promotion in the face of market
uncertainty and free competition. The detected
undesirable deviations from the main economic
guidelines for the development of the enterprise make it
possible to optimize and restructure the marketing
policy. An accurate calculation of production costs
simplifies the processes of rationing, planning,
accounting and cost control. The cost price becomes
more transparent, and certain types of costs are better
controlled.
The system allows tracking the relationship
between the output of finished products (production
volume), profit, cost, profitability at any time.
Comparison of the results achieved with the reporting
data of previous reporting periods in the context of
geography, Centre of economic activity, product range
and distribution channels allows to make conclusions
and reduce the uncertainty of the future. Direct-Costing-
System allows controlling the company's break-even
point in real-time, as well as quickly assessing the
threshold level of fixed costs that the company can
afford while maintaining a given level of profitability.
Direct-Costing-System, like other management
accounting methods, has its advantages and disadvan-
tages. In this regard, the management of the enterprise
should analyze and evaluate each method, taking into
account the specifics of the enterprise, and organize and
use at the enterprise the method that would maximize
the effectiveness of management decisions. The main
problem of implementing and administering a Direct-
Costing-System is the difficulty of determining and
separating fixed and variable costs. Difficulties arise in
their classification and assignment to any specific group
of costs in the process of real production activities.
Conclusions. In Ukraine, there is a decrease in the
production of bread and bakery products in physical
terms against the backdrop of a constant increase in
prices for products of the bakery industry. The
production of bread and bakery products is a low-profit
type of entrepreneurial activity. The number of bread-
baking enterprises is gradually decreasing. At the same
time, there is an increase in the share of bread producers
who carry out their economic activities on a simplified
taxation system.
The main indicator for managing the economic
activity of any enterprise, including the baking industry,
is the cost of products. Costing is a key element in the
company's accounting policy instruments. The
calculation of the cost is developed at the stage of
launching products into production, followed by
tracking deviations of actual indicators from those that
were taken into account in the process of planning the
production period.
In theory, the calculation of the cost of production
(works, services) is considered as a set of techniques and
methods that ensure the measurement of the cost of a
unit of production in monetary terms in the context of
cost items. It is advisable to organize monitoring of
changes in the components of the sale price of bread and
bakery products and its comparison with price dynamics
in commodity markets in the Direct-Costing-System
management accounting system, which is gaining
popularity due to the expansion of the use of
international financial reporting standards.
References
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Consumer Policy National Classifier of Ukraine. Retrieved from https://zakon.rada.gov.ua/rada/show/vb457609-10#Text.
2. Decree of the Cabinet of Ministers of Ukraine of April 22, 2020 № 341 "On measures to stabilize prices for goods of significant
social importance, anti-epidemic goods". Retrieved from https://zakon.rada.gov.ua/laws/show/341-2020-%D0%BF#n13.
3. Order of the Ministry of Agrarian Policy and Food of Ukraine dated 05.01.2022 № 3 "On approval of the list of economic
entities whose main activity is, in particular, the production of food products of significant social importance." Retrieved from
https://zakon.rada.gov.ua/rada/show/v0003932-22#Text.
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2105-2020.11.52.
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Consumption by Purpose. Retrieved from http://www.ukrstat.gov.ua/.
9. Gnylytska, L. V. (2020). Customer-oriented approaches to cost accounting: the essence and prospects of implementation in
Ukraine. Development Strategy of Ukraine: Financial, Economic and Humanitarian Aspects: Proceedings of the VII International
Scientific and Practical Conference. (рр. 153-156). Kyiv, Information and Analytical Agency,
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31.12.99 № 318 "On approval of the National Regulation (standard) of accounting". Retrieved from https://zakon.rada.gov.ua/
laws/show/z0027-00#Text.
11. Order of the Ministry of Industrial Policy of Ukraine dated 09.07.2007 № 373 "On approval of Methodical recommendations
for the formation of the cost of products (works, services) in industry". Retrieved from https://zakon.rada.gov.ua/rada/show/v0373581-
07#Text.
12. Order of the Ministry of Transport of Ukraine dated 05.02.2001 №65 "On approval of Methodical recommendations for the
formation of the cost of transportation (works, services) on transport". Retrieved from https://zakon.rada.gov.ua/rada/show/v0065361-
01#Text.
13. Order of the Ministry of Regional Development and Construction of Ukraine dated 31.12.2010 №573 "On approval of a new
version of the Guidelines for the formation of the cost of construction and installation work". Retrieved from
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14. Onishchenko, O. V., Kurenna, O. O., Krikunenko, A. S. (2017). Methods of cost accounting and costing of products: domestic
and foreign experience. Scientific Bulletin of the International Humanities University. Series: Economics and Management, 25 (2),
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15. Svistun, L. A., Levkova, R. M. (2017). Improving the cost management system of the enterprise in an unstable economy.
Economy and region, 4, рр. 57-62.
Островецький В. І. Деякі аспекти вдосконалення системи управління підприємствами хлібопекарської
промисловості України
У статті розглядаються окремі питання щодо вдосконалення системи управління підприємствами хлібопекарської галузі
України. Зазначається, що хлібопекарська галузь є важливою стратегічною складовою харчової промисловості України.
Проблеми, що виникають у цій галузі, негативно впливають на продовольчу безпеку України, а також погіршують
макроекономічну динаміку, стимулюючи інфляцію. Обґрунтовується, що ключовим елементом забезпечення сталого
розвитку підприємств хлібопекарської галузі України є калькулювання собівартості продукції. Калькуляція дозволяє
здійснювати моніторинг та відслідковувати відхилення фактичних показників від тих, що були враховані у процесі
планування виробничого періоду. Організацію моніторингу зміни складових ціни реалізації хліба та хлібобулочних виробів
та її порівняння з ціновою динамікою на сировинних ринках доцільно здійснювати у системі управлінського обліку Direct-
Costing-System, яка набирає популярності у зв'язку з розширенням застосування міжнародних стандартів фінансової звітності.
Ключові слова: хліб та хлібобулочні вироби, ринок хліба та хлібобулочних виробів, калькуляція собівартості.
Ostrovetskyy V. Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine
The article deals with certain issues of improving the management system of the enterprises of the baking industry in Ukraine. It
is noted that the baking industry is an important strategic component of the Ukrainian food industry. Problems arising in this industry
have a negative impact on the food security of Ukraine, as well as worsen macroeconomic dynamics, stimulating inflation. It is
substantiated that the key element in ensuring the sustainable development of the enterprises of the baking industry in Ukraine is the
calculation of the cost of manufactured products. Costing allows to monitor and track deviations of actual indicators from those that
were taken into account in the planning process of the production period. It is advisable to organize monitoring of changes in the
components of the sale price of bread and bakery products and its comparison with price dynamics in commodity markets in the Direct-
Costing-System management accounting system, which is gaining popularity due to the expansion of the use of international financial
reporting standards.
Keywords: bread and bakery products, bread and bakery products market, costing.
Островецкий В. И. Некоторые аспекты совершенствования системы управления предприятиями хлебопекарной
промышленности Украины
В статье рассматриваются отдельные вопросы совершенствования системы управления предприятиями хлебопекарной
отрасли Украины. Отмечается, что хлебопекарная отрасль является важной стратегической составляющей пищевой
промышленности Украины. Проблемы, возникающие в этой отрасли, негативно влияют на продовольственную безопасность
Украины, а также ухудшают макроэкономическую динамику, стимулируя инфляцию. Обосновывается, что ключевым
элементом обеспечения устойчивого развития предприятий хлебопекарной отрасли Украины есть калькулирование
себестоимости выпускаемой продукции. Калькуляция позволяет осуществлять мониторинг и отслеживать отклонения
фактических показателей от тех, которые были учтены в процессе планирования производственного периода. Организацию
мониторинга изменения составляющих цены реализации хлеба и хлебобулочных изделий и ее сравнения с ценовой динамикой
на сырьевых рынках целесообразно осуществлять в системе управленческого учета Direct-Costing-System, которая набирает
популярность в связи с расширением применения международных стандартов финансовой отчетности.
Ключевые слова: хлеб и хлебобулочные изделия, рынок хлеба и хлебобулочных изделий, калькуляция себестоимости.
Received by the editors: 30.11.2021
and final form 16.12.2021
|
| id | nasplib_isofts_kiev_ua-123456789-184877 |
| institution | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| issn | 1817-3772 |
| language | English |
| last_indexed | 2025-12-07T18:04:32Z |
| publishDate | 2021 |
| publisher | Інститут економіки промисловості НАН України |
| record_format | dspace |
| spelling | Ostrovetskyy, V. 2022-07-28T07:48:37Z 2022-07-28T07:48:37Z 2021 Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine / V. Ostrovetskyy // Економічний вісник Донбасу. — 2021. — № 4 (66). — С. 62-67. — Бібліогр.: 14 назв. — англ. 1817-3772 DOI: 10.12958/1817-3772-2021-4(66)-62-67 https://nasplib.isofts.kiev.ua/handle/123456789/184877 005:664.6(477) The article deals with certain issues of improving the management system of the enterprises of the baking industry in Ukraine. It is noted that the baking industry is an important strategic component of the Ukrainian food industry. Problems arising in this industry have a negative impact on the food security of Ukraine, as well as worsen macroeconomic dynamics, stimulating inflation. It is substantiated that the key element in ensuring the sustainable development of the enterprises of the baking industry in Ukraine is the calculation of the cost of manufactured products. Costing allows to monitor and track deviations of actual indicators from those that were taken into account in the planning process of the production period. It is advisable to organize monitoring of changes in the components of the sale price of bread and bakery products and its comparison with price dynamics in commodity markets in the Direct-Costing-System management accounting system, which is gaining popularity due to the expansion of the use of international financial reporting standards. У статті розглядаються окремі питання щодо вдосконалення системи управління підприємствами хлібопекарської галузі України. Зазначається, що хлібопекарська галузь є важливою стратегічною складовою харчової промисловості України. Проблеми, що виникають у цій галузі, негативно впливають на продовольчу безпеку України, а також погіршують макроекономічну динаміку, стимулюючи інфляцію. Обґрунтовується, що ключовим елементом забезпечення сталого розвитку підприємств хлібопекарської галузі України є калькулювання собівартості продукції. Калькуляція дозволяє здійснювати моніторинг та відслідковувати відхилення фактичних показників від тих, що були враховані у процесі планування виробничого періоду. Організацію моніторингу зміни складових ціни реалізації хліба та хлібобулочних виробів та її порівняння з ціновою динамікою на сировинних ринках доцільно здійснювати у системі управлінського обліку Direct-Costing-System, яка набирає популярності у зв'язку з розширенням застосування міжнародних стандартів фінансової звітності. В статье рассматриваются отдельные вопросы совершенствования системы управления предприятиями хлебопекарной отрасли Украины. Отмечается, что хлебопекарная отрасль является важной стратегической составляющей пищевой промышленности Украины. Проблемы, возникающие в этой отрасли, негативно влияют на продовольственную безопасность Украины, а также ухудшают макроэкономическую динамику, стимулируя инфляцию. Обосновывается, что ключевым элементом обеспечения устойчивого развития предприятий хлебопекарной отрасли Украины есть калькулирование себестоимости выпускаемой продукции. Калькуляция позволяет осуществлять мониторинг и отслеживать отклонения фактических показателей от тех, которые были учтены в процессе планирования производственного периода. Организацию мониторинга изменения составляющих цены реализации хлеба и хлебобулочных изделий и ее сравнения с ценовой динамикой на сырьевых рынках целесообразно осуществлять в системе управленческого учета Direct-Costing-System, которая набирает популярность в связи с расширением применения международных стандартов финансовой отчетности. en Інститут економіки промисловості НАН України Економічний вісник Донбасу Management Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine Деякі аспекти вдосконалення системи управління підприємствами хлібопекарської промисловості України Некоторые аспекты совершенствования системы управления предприятиями хлебопекарной промышленности Украины Article published earlier |
| spellingShingle | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine Ostrovetskyy, V. Management |
| title | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine |
| title_alt | Деякі аспекти вдосконалення системи управління підприємствами хлібопекарської промисловості України Некоторые аспекты совершенствования системы управления предприятиями хлебопекарной промышленности Украины |
| title_full | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine |
| title_fullStr | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine |
| title_full_unstemmed | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine |
| title_short | Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine |
| title_sort | some aspects of improving the management system of enterprises of the baking industry in ukraine |
| topic | Management |
| topic_facet | Management |
| url | https://nasplib.isofts.kiev.ua/handle/123456789/184877 |
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