Zanora V. Technological cost management of machine-building enterprises in conditions of risk

The thesis is devoted to the development and improvement of scientific and methodical approaches, regulations and practical recommendations for the technological costs management of machine-building enterprises in conditions of risk. An economic nature, essence and content of costs and cost management categories are considered. Conceptual and categorical apparatus, which concerns essentially-substantive content of the term "cost management", is refined. Theoretical and methodical cost management regulations at risk, which complemented by a classification of machine-building enterprise activity risks that classify for a relatively complete list of classification features are developed. Organizing and economic base of cost management in part of search and detection factors that conserve resources by implementing a complex risk identification procedure is supplemented. The procedure identifies the risks of technological process manufacturing products of machine-building enterprise. The factors of influence on the level of technological costs are determined: the risk of technological discipline disruption, the risk of low professionalism, the risk of deterioration, the risk of errors in planning and the risk of lack of motivation. Subsystem of planning technological costs that are caused by technological process risks exposure based on heuristically-expert approach to the determination of the risks valuation is improved. Operating structure technological costs management of the machine-building enterprises manufacture of products with a taking into account the risk of technological process is developed. A contingency approach to the costs planning is proposed the risk that makes it possible to determine the level of technological costs, profits, the optimal production program of the machine-building enterprise and takes into account external factors that affect the financial results of the enterprise, namely the risk of future price changes of market prices for production resources and manufactured products and the attitude of the decision maker to the risk.