Allakhverdian A. The utility companies cost management

The thesis deals with the investigation of the theoretical and methodological issues of the utility companies cost management for the purpose of optimization of the managerial decisions seeking to improve current rates of the companies' activity and increase their long-term profitability in compliance with the established development priorities. The thesis defines a global problem of the operation and development of the utility companies, which is the high rate of the economically unreasonable expenses on the services production, analyzes the utility companies' current cost management system and reveals its low efficiency providing bases for the appropriateness of its improvement. The conception of the organization of the effective utility companies' cost management is developed in the thesis. The mechanism of the utility companies' cost management is improved and based on the integration of the completely new elements, which are appropriate to the market conditions of economic management. The organizational and informational support for the mechanism of the utility companies' cost management is developed and introduced. The method of the cost efficiency evaluation of the mechanism was suggested and implemented.