СУЧАСНІ МЕТОДИ УПРАВЛІННЯ ВИТРАТАМИ ПІДПРИЄМСТВ

Abstract

This study focuses on modern methods of enterprise cost management. The development of market relations in Ukraine, intensification of competition in the market for goods and services contribute to the growth of organizations' attention to the issue of increasing the level of efficiency of their activities. Improving the efficiency of activities can be achieved by increasing the result, or reducing the costs which allowed to obtain these results. Thus, cost management is one of the determining factors in improving the efficiency of enterprises and should be seen us their essential permanent function. Despite the sufficient number of publications on the study of cost management, among scientists there is still no single approach to the interpretation of the concept of "cost management" and methods of managing them, which necessitates and relevance of research in this area. Most cost management methods, currently used in the practice of domestic enterprises, focused on finding reserves to reduce costs in the internal environment of the organization, to achieve short-term results and do not take into account the impact of current market environment and its strategic goals. Novel approaches to cost management which have been advocated include activity based costing, Strategic Cost Management, life-cycle costing, among others. The application of modern methods and concepts of cost management has a number of advantages: the creation of a relevant information base for making timely and effective management decisions, strengthening the potential of the enterprise, increasing its competitiveness. The presence of numerous methods and concepts of cost management, the lack of their clear classification complicates the choice of appropriate methods that take into account the needs and goals of a certain enterprise. For this purpose, the authors clarified the essence of cost management concept, described the cost management process main stages content and clarified their composition. The authors group the main methods by stages of the cost management process that improves understanding using certain methods feasibility depending on the enterprises’ needs.