Veselovska O. Cost Management at the Enterprises (based on aircraft building enterprises of Ukraine)

The dissertation is devoted to the theoretical, methodological and applied principles of improving the processes of the cost management at the aircraft building enterprises of Ukraine. Analytical assessed the current state, dynamics, problems and prospects of aircraft building enterprises in Ukraine. The current state of the cost management at the aircraft building enterprises is evaluated, tendencies and main directions of improving the cost management system are determined. Profound theoretical and methodological basics of the cost management: the methodical approach of cost calculation based on a combination of the process-based calculation method and target costing is proposed. This helped to rationalize the procedures of costs planning; determine criteria of collecting differentiated information about production costs; extend functionality of computerized software for forecasting expenditure of resources.