Garkusha N. Managing costs of retail enterprises

The aim is substantiation of theoretical principles and development of scientific and methodical toolkit for managing costs in retail enterprises; the object is the process of managing costs of the enterprise; the subject are scientific and methodical principles and practical toolkit for managing costs of retail enterprises; methods are scientific and special; the result is scientific and methodical approach to managing costs of retail enterprises by the responsibility centers, methodical toolkit for the analysis of deviations by complex expenses of retail enterprises; novelty is the system of rating efficiency of managing costs at retail enterprise on the basis of criteria grouping, differentiation of the notions "expenses" and "costs" at the enterprise, specification of the notions "costs of the enterprise" and "managing costs of the enterprise", development of the classification of costs at retail enterprises, improvement of the model of the process of managing costs at retail enterprise; the degree of inculcation are retail enterprises, higher educational establishments; the sphere is retail trade.