| Annotation: | Methods. The results were obtained using a combination of general scientific and specific methods. A comparative method was used to reveal the relationship between market uncertainty and the cost management system. A systemic approach was applied when studying the concept of cost management and the basic principles of this process. The method of analysis and synthesis was used to study traditional and modern methods of cost management, while the method of generalization and induction helped to formulate conclusions about the study. Results. The study systematizes modern approaches to enterprise cost management, demonstrating a gradual transition from traditional accounting and control methods to strategic and analytical systems. The study confirmed that a high level of market uncertainty caused by price fluctuations, unstable demand, and resource volatility significantly increases the risks of doing business. Based on the analysis of practice and scientific sources, the feasibility of applying modern cost management methods – Target Costing, Kaizen Costing, Lean Costing, Activity-Based Costing, and Direct Costing – is substantiated. The use of these approaches ensures flexible planning, systematic control, and optimization of costs at all stages of the product life cycle, increases the accuracy of management decisions, and contributes to strengthening the financial stability and competitiveness of the enterprise in a changing market environment. Novelty. An approach to managing enterprise costs in conditions of market uncertainty is proposed through the integration of Target Costing, Kaizen Costing, Lean Costing, ABC, and Direct Costing methods into a single adaptive system. The concept of cost management as a dynamic resource for development that increases the flexibility, financial stability, and competitiveness of an enterprise is investigated. Practical value. The results of the study can be used by enterprises to improve the effectiveness of cost management in conditions of market uncertainty and strengthen their financial stability. The implementation of the methods considered allows optimizing resources, reducing risks, and responding quickly to market changes. |
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