Khachaturian B. Cost Management in the Agribusiness Business Competitiveness Management System

The dissertation is devoted to the decision of an important scientific problem concerning scientific substantiation of theoretical and methodical and applied principles of cost management in the system of competitiveness management of subjects of agrarian business. The essential characteristics of expenses in the system of management of the enterprise-producer of agricultural products are determined. The competitive relations of subjects of agrarian business and the development of methodical bases of estimation of their competitiveness are characterized. The methods, models and methods of management of price competitiveness of products of enterprises-subjects of agrarian business are determined. The genesis of competitive structures of target markets of products and competitive management systems of enterprises-subjects of agrarian business was studied. Structural-dynamic tendencies of changes of expenses for production and sales of products in agrarian enterprises were revealed. Factors of changes in the level of expenses in the production of agricultural products in the management of its competitiveness have been identified. Architecture and architectures of cost management mechanisms in creating price competitive advantages are grounded. The directions and ways of market realization of competitive advantages and management of expenses on sale are determined. The theoretical and applied principles of integration of cost management systems in the management of agrarian enterprises are substantiated. The conceptual foundations of the construction and functioning of mechanisms and cost management systems that provide the agrarian business entity's orientation towards the creation and implementation of price competitive advantages, and also identifies the cost management system in the management of the producer-manufacturer as an ordered set of methods, methods, tools and levers of influence are substantiated. the subject of control on the object of management, that is, the level of costs, which is the result of integration into the management system of the relevant management mechanism.