МЕТОДИ УПРАВЛІННЯ ВИТРАТАМИ НА ПІДПРИЄМСТВІ

Abstract

In the article on the basis of semantic analysis (the terms "costs", "management", "cost management", "enterprise", "cost management in the enterprise", "method") and determining the place of cost management methods in the cost management system at the enterprise such management methods. The chronology of development of methods of management of expenses at the enterprise and their characteristics is resulted. The classification of cost management methods of business entities is developed and proposed separately. The crisis of the national economy, which covered a period of twelve years, significantly changed the approaches of domestic entrepreneurs to management. Problems with sales, unprofitable activities required a focus on crisis management (crisis financial management), loss control, maintaining a stable level of profit, which was achieved primarily through cost management. The purpose of the article – based on a critical assessment of scientific developments in the field of cost management to determine the essence, characterize and develop a classification of cost management methods in the enterprise. The theoretical and methodological basis of the study were the works of domestic and foreign scientists, leading scientists and practitioners in the field of cost management in the enterprise. General theoretical methods were used in the research process. The system method was used in the study of theoretical aspects in the field of cost management. The method of analysis was used in the study of the most popular methods of cost management and their chronology of development. With the help of abstract-logical method – substantiated and presented conclusions and proposals for improving methods of cost management in Ukrainian enterprises. The article defines the essence of cost management methods based on semantic analysis of the term "cost management method" using a number of economic terms to form its structure, as well as determining the place of cost management methods in the cost management system in modern enterprise. A brief description of the most common methods of cost management in the financial and economic activities of economic entities, indicating their positive and negative sides. Based on the above characteristics, a classification of cost management methods was developed and proposed.