Didyk A. Machine-building corporation management expenses

The research object is expenses of machine-building corporations. The aim of research is the development of theoretical and applied basis of cost management for machine-building corporations. The methods of research are: method of comparative analysis, systematizations and generalizations, grouping and factor analysis, systems approach, formalization and modeling for economics. The management expenses process for the functional approach based and the succession of the current corporate expenses planning are developed. The classification of the corporate expenses by the systemized for management expenses function is perfected. The methodical recommendations for estimation influence the amount and structure for the economic results of corporate activity by the correlation-regression modeling using, which allow the parameters of the corporate expenses to regulate for wait financial results achievement. The definition of “corporate expenses” category is more exacted. The indicator system for the efficiencyformation corporate expenses estimation is elaborated.