Okhrushchak K. The telecommunication enterprise cost management on the basis of the process approach

Object is a process approach in management costs. Purpose is the theoretical and methodological foundations improving and the practical recommendations development for the implementation of cost management in telecommunication enterprises based on the process approach. Scientific novelty: the structural and logical model of process-oriented cost management is improved; the procedure of the strategic priorities formation to develop the telecommunication enterprise cost management on the basis of the process approach is improved; the conditions, problems and preconditions for implementing telecommunication enterprises cost management on the basis of the process approach are determined and improved; objectives, principles and advantages of cost management on the basis of process approach and characteristics of telecommunications enterprises that influence this process are developed; the methodical approach to determine the business processes expenditures of mobile operator is developed; the methodological foundation of implementation the process approach to cost management company is developed.The results are implemented and used in the activity of JSC "Kyivstar", in scientific work and educational process of ONAT named after O.S. Popov.