Object of the study: the management costs of industrial enterprises; purpose of the study: to study the theoretical and methodological development of provisions for cost management of engineering enterprises by assessing the break-even; methods and apparatus: methods of system analysis, economics and mathematical modeling, probability theory, expert assessments, rationing; theoretical and practical results: a methodical approach to engineering enterprise cost analysis, which is different from the existing synthesis of functional dependences of the company's expenses and break-even intervals, which enabling the comprehensive analysis of fixed and variable components of costs and break even; sequence and content of the stages of the cost management of the enterprise by determining relationships of components and management tools, as well as the allocation of such steps as building a balanced scorecard and determine the area of the break-even, which is the basis for developing effective strategic decisions regarding cost management ; methodical recommendations on strategy development of expenses company management, which, unlike existing ones, taking into account correlation zone balance BSC (negative, neutral, positive) and company state (unbalanced, disbalanced, balanced), which allows to create a scenario management; procedure for the formation of the balanced scorecard to manage expenses, which, unlike existing ones, includes three levels: partial indicators, local components and global components (financial, marketing, strategic decisions, innovation and investment) and provides the definition of generalized parameters for each global component using the analytic hierarchy process; methodical providing of the break-even enterprise assessment in the face of uncertainty, which, unlike existing ones, based on an analysis of the probability distribution of the products price of the company and allows to expand the boundaries of decision-making through the use of sequence point - interval - breakeven quadrangle; degree of implementation: results are implemented in practice “JSC” Kharkov factory "Orhtekhnika"; OJSC "Kharkov Machine-Tool Plant"; JSC “Finprofile”; Scope: cost management of engineering enterprises.
