Radionova N. Methodological foundations of enterprise cost management in market conditions

The concept of enterprise cost management in market conditions is proposed. The theoretical and methodological approaches to managing production costs of the enterprise based on the implementation of the CBM-method have been developed. The theoretical and methodological approach to the dual nature of the cost management system has been formed. The effectiveness of applying the network approach on the basis of mutually beneficial interaction of legally independent economic entities using the possibilities of horizontal, vertical integration, outsourcing, internal reserves for reducing production costs and the need for coordination through the network leader on the principles of client-centricity is substantiated.