Bodnaryuk I. 3Cost management in commercial enterprises of consumer cooperation

Object: process cost management of trading enterprises of consumer cooperation. Purpose: development of scientific and methodological approaches and proposals for improving cost management of trading enterprises of consumer cooperation. Methods: The methods of analysis and synthesis, induction and deduction, a scientific abstraction and theoretical generalization of classification and grouping, economic and statistical methods: factor analysis, regression analysis. It is offered: The logical model of organizational and management costs of trade enterprises of consumer cooperatives, which integrates administrative processes into a single algorithm and improves management decisions concerning the value and cost levels; The model spending, which included controlled internal environment factors. Scope of usage: commercial enterprises of consumer cooperatives.