Svidryk T. Formation of machine-building enterprises costs diagnosis systems

The process of machine building enterprises costs diagnosis is the object of this research. The main aim of the work is to formulate conceptual basis for machine building enterprises costs diagnosis system on the principals of generalization and evaluation of qualitative characteristic of theoretical, methodological, and practical aspects of existing diagnostic and related evaluating and analytical systems. The general scientific methods of research (analysis, theoretical generalization, and comparison), methods of systematization, experts evaluation, econometric methods are used in this work. The theoretical results are: formulation of cost diagnostic system formation conception as the instrument of cost management; improvement of essence characteristic of costs diagnostic system; improvement of costs diagnosis method on the basis of their structuring with elements of function and value analysis; improvement of matrix model of costs diagnosis system effects identification; further development of cost diagnosis criteria systematization, the mechanisms of general level of break-even calculation for machine building enterprises according to the influence of production, supporting and service activities. The scientific novelty consists of development of theoretical principals and practical recommendations on formation of cost diagnosis systems of machine building enterprises. The theoretical, methodological and practical principals of cost diagnosis system formation for machine building enterprises are the subject of the research. The author's recommendations are used for formation of cost diagnosis systems. The author's recommendations can be applied on the domestic machine building enterprises.