Persiy Y. Harmonization of methods for managing the costs of industrial enterprises

The essence and evolution of the concept of "costs" are investigated. Formed a methodological tool for managing enterprise costs. Has further developed the classification of costs of an industrial enterprise. Systematized factors influencing the choice of method of managing the costs of an industrial enterprise. An approach to the selection of indicators and criteria for assessing the effectiveness of managing the costs of an industrial enterprise is developed. Proposed approach to the analysis of the impact of cost management methods on the results of financial and economic activity of the enterprise. The process of formation of information flows on the introduction of a cost management model based on the use of the theory of cost constraints has been improved. A unified, cost-management model is developed using standard-busting, targeting-costing, kaisen-costing and TOS methods. The procedure for evaluating the effectiveness of the harmonization of the methods of managing the costs of an enterprise has been improved.