Drobyazko S. Cost management on the basis of the budgeting process improvement at the mechanical engineering enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U005571

Applicant for

Specialization

  • 08.00.04 - Економіка та управління підприємствами (за видами економічної діяльності)

20-07-2011

Specialized Academic Board

Д26.139.02

Essay

Dissertation work is devoted to mechanical engineering operating costs theoretical, methodological and applied aspects of management. The current paper concerns the enterprise operating costs modern methods and techniques. Refined the cost management process definition as one of management process elements. Expanded costs depending classification on the degree of influence on the basic division business processes of sensitive and insensitive. Improved classification of cost management methods in engineering enterprises. Improved model of budgets and limiting factors of formation expenses. Justified the introduction of Value model analysis of costs to cost management of the enterprise.

Files

Similar theses