Development of a system of cost management for the processing industry of Mongolia

Production costs corresponding to the conditions of activity of the economic entity, determine prime cost of manufactured products. In turn, the cost indicator directly reflects the essence of economic phenomena as well as gives a direct view of the production process and reflects the laws of motion of production capital. The economy of Mongolia at different stages of development of the country has taken specific measures to strengthen the role of cost as a result of the economic indicator. The main scientific idea of the article lies in the economic rationale and the possibility of using in the processing industry of Mongolia system models of cost control. This substantiates the methodological framework and the authors put forward the hypothesis, reflected in the new system of cost control that meets the specifics of the development of accounting in Mongolia and the historical and economic heritage of the country. The main elements of this model are as follows: cost calculation method Standard Cost in Assembly-line production, operational accounting according to the method of Target costing in flexible manufacturing systems using management models in functional cost accounting. The subject of research is systematic model of cost control, formed in the framework of management accounting for tanneries Mongolia, and which complies with the features of development of national accounting. The purpose of this scientific article is to comprehensive authentic study of the problem of cost control in Mongolia, development and testing in practice a qualitatively new methodological approach to formation of cost of production and the management of this indicator at the leading enterprises of Mongolia. In the study of problems of cost control, we used the methods of accounting, logical, system and management analysis, strategic planning. To the main scientific result of the study, applies nominated by the authors conjecture that found expression in a model of cost control, which corresponds to the history and economic heritage of Mongolia and is based at the regional management accounting, information component which could become the nucleus of a General theory of management and marketing. It is concluded that the trends of cost control in Mongolia for the long term needs to develop in the direction of implementation of calculation by the method ABC on Assembly lines and using methods of operational cost accounting, Kaizen and Target costing in flexible manufacturing systems based on management models in functional cost accounting.

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