Кyrulo O. Structuring costs of industrial enterprises in shaping economic outcomes

The research object is the processes of evaluation and structuring of enterprise expenses in economic performance shaping. The aim of the research is to develop theoretical principles and justification of methodological recommendations to improve the approaches to the structuring of enterprise expenses in the process of economic performance shaping. The author has used the techniques of morphological analysis, generalisation, economic and mathematical modelling, abstraction and logic synthesis, optimization and questionnaires. The theoretical value of the thesis lies in the study of the theoretical principles of the evaluation and structuring of enterprise expenses in the process of economic performance shaping. The scientific novelty of the findings is the development of theoretical principles and methodological approaches to evaluating and structuring expenses of enterprises in the process of economic performance shaping. The research subject is theoretical, methodological and practical principles of structuring enterprise expenses and economic performance shaping. The author's recommendations are applied to the process of the distribution of enterprise expenses by produce, establishing a rational relationship between the growth of the rate of efficiency of utilization of enterprise productive resources and expenses growth rate associated with their exploitation and the justification of the optimal balance between current and investment expenses of enterprise. Economic services, managers and specialists of enterprises are the areas of implementation of the author's recommendations.