СИСТЕМА УПРАВЛІННЯ ВИТРАТАМИ НА ПІДПРИЄМСТВАХ – ВИРОБНИКАХ РУХОМОГО СКЛАДУ ЗАЛІЗНИЧНОГО ТРАНСПОРТУ

Abstract

In the article the approaches to definition of essence of cost management. The author noted that the provision of cargo through the territory of Ukraine requires the development of a competitive environment in the market of railway services. The problem of providing the necessary freight rolling stock in sufficient quantity and in good technical condition is one of the most acute problems of development of railway transport and requires big investments, almost the only source which, in the absence of investment are own funds of enterprises – manufacturers of rolling stock. That is why the actual problem of development of effective system of cost management at enterprises – manufacturers of rolling stock of railway transport as a means of cost optimization and, therefore, increase their profits and own funds temporarily idle. The method of cost management is a mechanism of implementation of managerial influence of the management subsystem on the managed subsystem as a process of realization of functions of management (planning, organization, motivation, regulation, control) using administrative, economic and socio-psychological methods while respecting the principles of consistency, autocracy, cooperation, initiative and discipline of a scientific nature.