Pashkevych M. Management of cost compensation process within industrial enterprise

Thesis is dedicated to elaboration of the methodical approaches to the effective management of cost compensation process within industrial enterprise. It influences in constituting all the necessary conditions of renewing recourses that were used in production process. An impact of receivable debts and unproductive costs on the level of product costs compensation and level of received economical benefit from using production recourses is grounded scientifically. Methodical approaches to economic efficiency estimating of management of cost compensation process on the basis of economical benefit rate and to defining of its maximum are elaborated. Also special methodical approaches to defining of unproductive costs maximum subject to the probability of their appearing are offered. Optimization model on the basis of scientific understanding of marginal level of cost compensation by the income is suggested. With a view to realizing of scientific statements, conclusions and recommendations in the conditions of real enterprise organization and economical mechanism of management of cost compensation process is offered. The thesis results are implanted within industrial enterprise "Volnogorsk mining and metallurgical work" "Crimea TITAN".