Development of a Management Decision-making Tool to Improve the Efficiency of the Company's Operations

The master's thesis is devoted to solving the problems of increasing the efficiency of an enterprise by developing management accounting tools that allow making informed management decisions. The problem of effective adoption of high-quality management decisions in the modern world is becoming particularly relevant, since the stability and success of the company's activities depend on management decisions. The purpose of this study is to optimize the activities of the individual entrepreneur Andrey Kozin in the field of management accounting by developing tools for accounting production costs and calculating the cost of unique products. The work consists of three parts. In the theoretical part of the master's thesis, a review of scientific publications devoted to methods of calculating the cost of production was conducted, and a comparative analysis of these methods was performed. As a result, the best ways of calculating the cost for the enterprise under study have been determined. The analytical part of the work describes the basic needs of the organization, analyzes its business processes and collects production data to determine the cost of production. In the practical part, specialized tools for calculating production costs, calculating the cost of a unique product have been developed, as well as a functional and cost analysis of the company's product aimed at identifying the main characteristics of the product and value for the consumer. Based on the tools developed and integrated into the company's activities, management decisions were made, the effect of which is reflected in the final part of the dissertation. The obtained research results are of practical importance in the context of the possibility of using the developed tools for calculating the cost of production and the decisions made by organizations specializing in the production of ceramic products. The above tools allow you to make informed decisions about pricing and cost management, and can also improve the efficiency and competitiveness of organizations in this industry.