3. The object of the research: the process of general-purpose highway maintenance. The aim of the research: developing the theoretical foundations of cost management of road enterprises, grounding and improving methodological approaches and practical recommendations for using such means of cost management for general-purpose highway maintenance. Research techniques and equipment: theoretical generalization, comparative analysis, grouping, analysis and synthesis, systems approach, scientific abstraction, statistical and graphical methods, functional-cost analysis, structural and logical analysis. Theoretical and practical results: further developed: cost management tools for general-purpose highway maintenance, a peculiarity of which is building a decomposition model based on the CVP- analysis providing a formalization of relations between the cost and the size of the enterprise profits; normative-methodical support of cost management using a correction model of average standards presented by a fuzzy number, that is the interval in nature and allows to compare with regulated standards; a methodical approach to cost management through the use of functional-cost analysis tools, the peculiarity of which is the construction of a functional model of annual management costs for general-purpose highway maintenance, structured in formation functions of consumer properties of the road and the expenses for their implementation. Novelty: the cost classification based on the systematization of cost types has been improved and, unlike an existing one, displays belonging to each of them the appropriate scientific and theoretical approach to cost management; a cost management system of road complex enterprises, contained a spatial and matrix structure of functional-target subsystem has been improved, and which, in contrast to the resource subsystem, inherent synergetic properties from the interaction of the target, functional and providing components; a theoretical and methodological approach to the formation of an effective cost management system of road complex enterprises has been improved, that unlike other existing ones defines a set of intermediate states of the system in the development of the main methodical concepts of annual cost management for general-purpose highway maintenance according to such specific scientific, theoretical and methodological levels: general scientific principles and approaches to management, an object, a subject of the management; management objectives; scientific and methodological tools; providing; implementation; a theoretical and methodological approach to cost management of road complex enterprises based on the forming a methodology of annual cost management forgeneral-purpose highway maintenance, which provides for the implementation cycle consisting of four stages - planning, doing, checking, control has been improved and, unlike the existing ones, contains a set of such models, formed according to the chosen company's costs: a decomposition model, a correction model of average standards, a functional model. The degree of implementation: Scientific results of the thesis are applied and have been introduced at such enterprises "Kharkov oblavtodor", "Roads of Ukraine" (Ukravtodor), particularly affiliated branch "Kharkov rajavtodor", affiliated branch "Pesochinsky DEP", affiliated branch "Volchanskiyrajavtodor". The results of the research are used in the educational process of Kharkov National Automobile and Highway University in teaching "Cost Management", "Fundamentals of Transport Economics", "Economics in Construction", "Economics of Construction and Highways and Airports Maintenance". Scope of Use: The State Agency of highways of Ukraine (Ukravtodor), the Department of Civil Administration and the Ministry of Infrastructure of Ukraine, economic and industrial activities of the road enterprises, educational process.
