Object: the process of formation of cost management vectors of industrial enterprises.
Purpose of research: to study the theoretical and methodological foundations and practical recommendations on formation of the vectors of the cost production management at the industrial enterprises on the basis of innovative development of the enterprises, by increasing productivity and improving cost management by optimizing the general expenses of production. Research methods: system analysis and synthesis, terminological analysis, method of system approach, systematization and comparison methods, data processing method, grouping method, comparison method, coefficient method, modeling method, integrated evaluation, expert evaluation method, method of generalization of research, analysis and synthesis, induction and deductions, method of economic-mathematical modeling, method of system analysis, method of comparison and logical generalization, graphic method. The following issues were improved: methodical approach to evaluating the results of the cost management which is based on calculating the integral index of the effectiveness and takes into consideration the expert assessment of the importance of the group of financial, economic, human, technological indicators aimed at the complete estimation of the production effectivity of the certain product for further strategic planning that will allow to create the competitive advantages of the goods both on the domestic and foreign markets; methodical approach to cost management of the production innovative development of the production, which is based on taking into account the places of origin of innovation costs, process utilization at the enterprise, variable costs, sales costs, which allows to identify "bottlenecks" of the production costs, to forecast growth of innovation costs for further innovative development of the enterprise; methodical approaches to cost management by calculating the optimal ratio and determining the number of the key and auxiliary workers and employees, taking into account the motivational factors of production, which determine the impact of the productivity on the reserves of the labor costs reduction, aimed at finding ways to lay off the workers, and allow the company use the production capacity at maximum in order to minimize production costs; methodical approach to determining the dependence of the general production costs on the changes of the variable and semi-fixed costs, which take into account changes in general shop staff, production capacity, material costs for repair and maintenance of the workshops, which allows to identify changes in cost structure, timely adjust production process and improve general cost management. The further development was given to: the essence of the concept of the "production costs" term, which is proposed to be considered as a set of material, labor, technical, technological, informational and financial resources used to produce goods in the manufacturing process, works or services, which are grouped according to the economic substance and in economic element such as the prime cost of goods sold (services), production costs, costs associated with operating activities, financial costs, other costs; theoretical approach to the concept of the "cost management" as a complex process of organization and production costs planning, which aims to control their use and search for the reserves to minimize them, which is based on reliable information and involves the use of various systems and methods of cost accounting in the production process which is aimed at providing operational management accounting at the enterprise; cost management functions taking into account the scalar values and vectors of development on the basis of the relationship between scalar values for analysis, accounting control, calculation, coordination, rationing and cost sheet formation with the following vectors: motivation, planning, organization, setting, forecasting, which allows to form the budget of production costs and to carry out strategic management; classification of production costs by the directions: assessment of stocks and determination of financial results, decision-making and control over their implementation, which is aimed at the formation of comprehensive and inexhaustible costs in order to establish control over their optimization; theoretical and scientific approaches to the formation of the cost management vectors which include innovative development, productivity, optimization of the general costs, aimed at finding reserves to reduce fixed costs, and provide strategic management and efficiency of the enterprise. Area of application: industrial enterprises.
