THE CONCEPT OF MANAGEMENT UNIT COSTS IN THE CONDITIONS OF INNOVATIVE ECONOMY

Abstract

The purpose of the study. The purpose of this study is to build theoretical and methodological approaches and practical recommendations for optimization of the process of cost control. Achieving this goal involves addressing: • justification for the establishment of an effective mechanism aimed at cost control; • identification of specific enterprises in the innovation sphere; • forming a model of cost control. Research methods The methodological basis of this work, a set of techniques and methods are presented: method of ascent from the abstract to the specific; deduction and induction; generalization; odeling; system and structural analysis. The results of the study The result of the work achieved the following results: • the specificity of high-tech enterprises; • the necessity of introduction of mechanism-oriented cost control; • created a model of cost control. Conclusion Among businesses of the innovative sector, only companies with adequate market conditions the system of cost management that can effectively achieve the goals of its strategic development and to compete successfully in the market. Therefore, further development of the concept of management parameters of cost, especially for conditions of uncertainty, is imperative. Scientific novelty Obtained in this study, the results have scientific novelty, which is: • the necessity of formation of the concept of describing the mechanism of cost control in relation to the enterprises of innovative sector of economy; • rationale of the study in order to increase efficiency of cost management the following business entities: technological and organizational-economic features and also specifics of products; • the development of a management model unit costs for enterprises in the innovation sector.