Kolesnyk V. Cost management of ferroalloy enterprises

The thesis is devoted to the development of theoretical and methodological foundations and practical recommendations for the effective cost management of ferroalloy enterprises in market conditions. In the research the further development of theoretical interpretation of the essence of economic categories "costs" and "resource savings" was gained, as well as the classification of an industrial enterprise cost that has been extended by the maximum number of criteria. The impacts on the industrial enterprises costs were systematized. The scientific and methodological approach to the use of resource-saving policy at all levels of resource saving hierarchy was suggested. The current state of the steel industry in general and ferroalloy production as its important part were analyzed, Тhe factors influencing the cost of ferroalloy enterprises taking into account the resource saving factor were found. Based on the analysis of the causes of structural and dynamic changes in the domestic production of ferroalloys we suggest the methodological and organizational approaches of general order of research to evaluation and overall cost management of ferroalloy enterprises: we recommend the implementation of the functional model of cost management through the distribution of additional functions among existing structural subdivisions of the enterprise; the method of evaluating the effectiveness of cost management of ferroalloy enterprises that is determined by calculating the integral index of evaluating the effectiveness of cost management of enterprise as the sum of suspended relative summarizing indicators.