Volontsevych S. The optimization of the costs structure as a factor of competitiveness increase in industrial enterprises

Object of a research: process of the costs management at the industrial enterprises. Purpose of a research: developing theoretical principles and methodical recommendations concerning optimization of the marginal costs structure, that stimulates increase of competitiveness of industrial enterprises. Method of investigation and instrumentation: methods of analysis and synthesis, comparison, generalization, grouping, polynomial regressions and correlation analysis. Theoretical and practical results, novelty: for the first time a methodical bases of choice an optimum marginal costs structure of industrial enterprise are developed on the bases analysis of change rate average one-off costs and average conditional - constant costs; more exactly is defined the methodical approach concerning choice of direction innovation politics at the industrial enterprises on the basis of comparison variants of a current marginal costs structure with an optimum structure; the classification of costs has been perfected onthe bases of costs change rate with regard to volume of production, which includes, besides variable and conditional - constant costs, the one-off costs; have received the further development the methodical approaches for the ground of influence of the various cooperation forms the small and large industrial enterprises on the certain costs articles on the basis of the comparative analysis of their structure costs up to, and after cooperation; the concrete definition of concept "the one-off costs" on the bases of disclosing of these costs innovation essence has received the further development, that enables to consider the one-off costs, as the costs, which answer an intensive direction of production expansion; theoretical aspects of perfecting of the updating technology mechanism on the basis of using the coefficient of influence of one-off costs on conditional - constant costs have received the further development. The practical value of the obtained results consists in development the theory and methodicalprovisions of optimization the marginal costs structure on the industrial enterprises. The use of the offered methodical developments gave toolkit for deciding the reasonable decisions concerning timely modernization of technological base. Degree of implementation: the suggested methodical approach concerning choice of an optimum marginal costs structure is introduced and used in practical work Kharkov Machinery Plant "FED" and at the State enterprise "Factory the name of Malusheva", that has allowed to reveal reserves of increase of an economic efficiency, and also to decide concerning timely modernization of technological base. The results of the research are also used in the process of teaching such academic disciplines as Economy of enterprise, Microeconomy and Management of costs. Sphere of usage: the leading of a machine-building complex enterprises, research organizations, educational process.