Economic Bulletin of the National Mining University


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Article

Issue:2017 №1 (57)
Section:Economics of enterprise
UDK:658.15:657.471
Article language:Ukrainian
Pages:125-132
Title:Operational and strategic cost management of industrial enterprises
Author:Dubiei Yu. V.
Annotation:The theoretical and methodological approaches to the study of operational and strategic cost management are analysed. The principles of formation of integrated indicators characterizing the structure of enterprise costs are considered, the essence of the strategic and operational management of costs is shown, the place of costs formation of strategic analysis in the industry is defined. The policy of strategic management of industrial enterprise costs is substantiated, the mechanism of implementation of the classic PDCA cycle of strategic cost management in the corporate industrial enterprise management system is offered. 
Keywords:Cost management, Enterprise competitiveness, Costs formation, Management accounting
File of the article:EV20171_125-132.pdf