Korinnyi S. Energy costs management at industrial enterprises

Object: the process of management of energy costs at industrial enterprises in a market instability. Objective: the development of theoretical and methodological positions and practical recommendations for energy costs management at industrial enterprises of Ukraine and CIS countries. Methods of research: analysis and synthesis, economical colligation, comparison and generalization method, time series analysis, statistical methods of data processing, grouping, systems analysis and synthesis, induction and deduction, economical and mathematical modeling, abstract logic and causation. Propositions: for the first time it is proposed the following: the mechanism of implementation of the system of energy costs management at industrial enterprises; the methodic of calculating of impact of energy costs on the cost price of production and pricing policy of industrial enterprises; it is improved the following: the theoretical approach to the definition of the conceptual apparatus of energy costs' category, particularly it is given the author's definition of "energy costs" and their classification according to the impact on cost price of production and its volumes; methodical approach to accounting and assessment of energy costs and energy losses; methodic of determining the ineffective and inefficient utilization of energy and energy and fuel resources; the following has obtained further development: conceptual framework of the essence of the energy costs management; theoretical approaches to the energy costs management; the methodic of energy costs management based on logistics approach. Sphere of the use: enterprises.