Loginova K. Theoretical and methodical support of estimating hidden costs

Research object: process of enterprise expenses management; the purpose of the work: improvement of theoretical and development of methodological support for the detection and evaluation of hidden costs of the enterprise; research methods and instruments: methods of analysis and synthesis, monographic method, method of induction and deduction, historical method, method of comparative analysis, method of relative magnitudes, methods of techno-economic and cluster analysis, hierarchy analysis method, graphic method; theoretical and practical results: methodical provision of hidden costs of the enterprise, which is based on the calculation of three criteria for the presence of hidden processes, which allows to substantiate managerial decisions on reduction of hidden costs and to determine the vectors of managerial influence in the framework of increasing the efficiency of the enterprise; methodical provision of estimation of hidden costs of an enterprise, the difference of which is the definition of the existence of hidden transformation costs and their estimation on the basis of allocation of legal and hidden transaction costs in the structure of total expenses of the enterprise; model of estimation of hidden expenses of the enterprise, which is realized through the interconnection of the centers of the formation of hidden costs and elements of the cost management system; the classification of the factors of latent economic activity due to the introduction of a new classification feature - in groups of subjects of the market economy, which emphasizes the factors that arise at the level of the state, enterprises and households; the typology of hidden costs of an enterprise, the difference of which is the possibility, the isolation of hidden costs due to their economic nature, the structure of the hidden economy and elements of economic security of the enterprise; defining the concept of hidden costs that reveals their economic nature in the context of the unity of the transaction and transformational components that are partly contained in the overall transaction costs and overall transformation costs; subject and degree of introduction: developments are put in practical activity of PJSC "Kharkiv Coke Plant", LLC "LINE OF LIFE", OPTIMA pharma GmbH; sphere of the use: management costs of the enterprise.