Kyrychenko A. Development management of a freight trucking company on the basis of the cost approach

The dissertation is devoted to deepening of theoretical and methodical bases and development of practical tools of management of steady development of the truck transport enterprise on the basis of the cost approach for increase of efficiency of its functioning. An analysis of current trends in the development of truck transport enterprises, identified problems and ways to solve them at the macro level, industry level and enterprise level; systematized factors that affect the value of the truck transport enterprise. The economic essence of enterprise development management is investigated. Theoretical concepts and methodological approaches to managing the development of a freight trucking company on the basis of the cost approach are summarized. On the basis of systematization of types of cost estimation the type of cost on the basis of which it is expedient to form system of management of development of the enterprise on the basis of the cost approach is substantiated. Based on a critical review of existing methods of enterprise management using a cost approach, the essence of the concept of "value drivers" is clarified and a corresponding system of "value drivers" for the trucking company is formed. On its basis the dynamic model of development of the freight enterprise of motor transport is formed. The organizational and economic mechanism of formation and realization of strategy of development of the freight truck transport enterprise taking into account growth of its cost is developed; the criterion for the effectiveness of the development strategy is the value of the spread. The methodical tools of management of development of the freight truck transport enterprise on the basis of the cost approach are substantiated.