Розробка стратегічного підходу до управління витратами підприємства

Abstract

In the article the author presents the essential characteristics and purpose of strategic cost management, formed a conceptual model of effective strategic cost management of the enterprise and developed a structural and logical scheme of methods for assessing the effectiveness of cost management. In accordance with the developed structural and logical scheme of the methodology for assessing the effectiveness of cost management, the analysis of turnover costs in terms of elements of operating costs of the enterprise and the analysis of costs by economic elements. The development of an enterprise cost management strategy has been developed, which includes the formation of a complete (Ashridge) mission model, determination of the nature of the strategy by the SPACE method and development of a cost management strategy.