Abstract

Currently there is a change of economic model associated with the transition from the stage of industrialization to the post-industrial economy. Emphasis shifts from production to the provision of services. In the digital economy, where the major resources required for the production of quality products are time and information, should be reconsidered the concept of cost management. The new paradigm of cost management should take into account the changes in the approaches to the management of material, labor and financial costs, and include approaches, tools and methods of cost management of resources, updated by digital post-industrial economy. Sectoral and territorial specifics of the process of change of economic model requires a strategic approach to cost management. The typology of costs, which provides optimal decision making in the implementation of the innovative capacity of the user is proposed by authors. Approaches to the formation and implementation of cost management strategies at the present time are developed.

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