Features of managing the production costs of hi tech production
Nowadays hi-tech production is one of the priority directions in the Russian Federation. Its further use is focused on increasing the efficiency of the enterprises of various branches, ensuring the economic security of the state. Development of hi-tech production becomes a difficult process demanding the detailed accounting of used resources and quality planning in connection with attraction of considerable volumes of financial resources of the state budget. The economic systems occupied with manufacturing hi-tech production have distinctive features of management accounting in connection with unique formation of expenses and estimations of cost of hi-tech production. The relevance of the subject is caused by an insufficient readiness of management accounting in creating perspective samples of hi-tech production of new generation, modernization of the existing samples and extension of their warranty periods of operation. The article studies the interdependence of cost and temporary indexes in manufacturing hi-tech production. Cost indexes characterize planned or actual costs of financial resources on the realization of the life cycle of a prototype and its components. Moreover, control of the temporary indicators characterizing the planned or actual life cycle duration of a sample and its components is applied to distribution of financial resources by years or quarters of the planning period. The feasibility of planned documents and the efficiency of using the funds allocated for this purpose is significantly affected by the efficiency of the tools used for accounting and forming plans for creating hi-tech products, the quality of the methodological support used to determine the cost and time indicators. The study has analyzed the interaction of cost of hi-tech production with the duration of its development and output. As a result, the methodology can be used for management accounting to optimize the expenses in the course of forming planned documents. In this process, various measures differing in the nomenclature of the created samples, terms of development and volumes of purchases are considered.