Korshunov Y. Planning costs the main activity of industrial enterprises

Object of research: the planning costs of the main activity of industrial enterprises; purpose: improving the theoretical and methodological support planning costs principal activity of industrial enterprises; research methods and apparatus: monographic, analysis and synthesis, system approach, regression analysis, analysis of hierarchies, the additive coagulation, cluster analysis, feasibility analysis, graphic; theoretical and practical results: the methodical planning software company's expenses, the difference of which is accounted for short-term and long-term risks core activities through the definition of risk factors based on their qualitative and quantitative characteristics; methodical approach to the definition of short- and long-term risks of the main activities, the difference of which is to identify their significance in terms of cost reduction method using the analytic hierarchy process; methodical aspects of planning material costs of the enterprise, a feature which is basing on the results of their evaluation of potential suppliers on the criteria of product quality, price, speed of delivery, reliability, using cluster analysis; definitions of "cost", "planning", which take into account short-term goals of the enterprise in conditions of crisis; methodical approach to the assessment of the cost of the main activity, which differs from the existing building mathematical models cost ratio principal activity and sales volume using linear approximation; procedure for forming the planning system, which complements the subsystem methodical, information technology, organizational and staffing subsystem coherence; the degree of implementation: development introduced into practice of "CONNECTOR", FIRMA "ANTARES-UV", "West Labs Ltd"; аreas of use: planning on spending the principal activity of industrial enterprises