Section of the journal:
Finance
Pages:
58-67
Bibliographic description of the article
Vinokurov, S. I. IMPROVEMENT OF THE COST MANAGEMENT SYSTEM AT THE ENTERPRISE / S. I. Vinokurov. – Text : direct //
Innovative economics and society. – 2025. – № 1 (47). – С. 58-67
Abstract
In the modern world, rational formation and distribution of resources available at the enterprise play a key role in the economic environment. The article considers the main provisions for improving cost management at the enterprise, describes their main substantive characteristics. The main stages of cost management are defined and the characteristics of the cost management functions performed are given. The concept of "cost management" is defined as an independent direction in the enterprise management system, or as a functional area of management in terms of planning, accounting, control and analysis of costs, or as a function of management accounting. A comparative grouping of cost management methods is performed depending on the functions performed. The analysis of the dynamics of operating costs and the cost structure of the structural unit of the enterprise is carried out. The key cost elements in the structure of operating costs of the structural unit of the enterprise are determined. As a result, a significant increase in costs is revealed, where the highest growth rate is observed for costs of electricity and fuel. It is shown that the most important components in the development of cost management methods are the time factor, costs and losses, and only through due attention to all three components is it possible to improve the cost management system by increasing the frequency, reducing labor costs and reducing operating costs. At the same time, it is important not to neglect the issues of safety. It is concluded that in modern dynamically developing and changing conditions, it is important to constantly improve the cost management system at the enterprise. The author offers recommendations for improving the management of material costs in the structural division of the enterprise.
Article keywords
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