Ostrinina O. Strategic controlling under the enterprise's adaptive cost management system.

The dissertation presents a theoretical justification, guidelines, and practical recommendations for forming an enterprise's adaptive cost management system based on the principles, procedures, and tools of strategic controlling. It has been proved that such a management system should ensure the regulation of cost deviations not only at the level of operational budgets execution but also at the level of costs impact factors. The content of the subject area's fundamental concepts has been determined using text semantic analysis systems. The theoretical provisions of the strategic controlling organization within the enterprise's adaptive cost management system have been substantiated. The structural elements of the cost management system have been reflected in the enterprise's management objects hierarchy. The enterprise's management goals and objectives have been differentiated by controlling types and added cost classification features. The composition of cost management methods has been expanded by the strategic controlling tools and taking into account the composition of the enterprise's products life cycles. The concept of the enterprise's cost level regulation adapter has been offered. The influence of national enterprise's cost management efficiency on their adaptation potential formation and realization has been determined. The level of national producer's adaptive capacity has been determined by analysis of the macro-environment indicators variability. A cognitive model of the environment's influence on the enterprise's business capabilities realization has been built by making a combination of the calculated pairwise correlation-regression dependences of levels of different types of enterprise's costs. The analytical support of the enterprise's adaptive cost management has been developed. Procedures for estimating the level of costs have been reoriented to consider the structure of the enterprise's business capabilities. The integrated indicator of the cost chains efficiency has been proposed. The balanced system of cost management adapters has been developed and coordinated with the corresponding information support of enterprise management. A procedure for determining the success of the adaptive cost management system has been developed. Comparison of such success with the level of adaptive potential realization and cost efficiency allows establishing the directions of enterprise's adaptive cost management system further improvement. The methodical approach for the enterprise's strategic choice parameters coordination with the enterprise's cost formation procedures and scenarios of expense's level regulation has been substantiated. A systematized list of the enterprise's strategic choice components has been presented in terms of chains of enterprise's costs and business capabilities formation. The possibility for the cost management adapter's parameters coordination and enterprise's business capabilities synergy manifestation has been described. The strategic choice process recurrence has been used as the base for this possibility. The tool support of enterprise's adaptive cost strategic controlling has been formed. The model basis for the cost's level dynamics reflection due to enterprise's strategic choice retaking has been developed. The decision-making process for adjusting the level of costs has been improved by taking into account probabilistic and fuzzy characteristics. Formalized scenarios of cost formation have been integrated into the enterprise's adaptive cost management system by using learning mechanisms and knowledge management methods. The technology of information and organizational support of enterprise's chains of cost adaptive management has been developed. Recommendations for organizing the joint monitoring of the enterprise's business capabilities and forming the adaptive architecture of integrated cost chains have been developed. The cost management report's components, which matched with the strategic controlling organizational regulations, have been substantiated. The role structure of responsible actors for optimizing the cost's chains parameters has been determined. Keywords: cost management, strategic controlling, adapter, adaptive management, strategic choice.