Issues | Sections | Authors | Keywords |
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 |
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