CONCEPTUALIZATION OF COST MANAGEMENT EFFICIENCY IN ANTI-CRISIS BUSINESS CONTINUITY PROVISION OF GAS PRODUCING ENTERPRISES

Анотація

The article explores theoretical and applied aspects of conceptualizing cost management efficiency in the system of anti-crisis business continuity provision of gas producing enterprises. It is substantiated that in conditions of economic instability, volatility of energy prices and growth of production costs, effective cost management is a key factor in ensuring the financial stability of enterprises in the industry. The role of profit as the main source of development, modernization of production and formation of competitive advantages is determined. Modern approaches to the formation of a cost management system are analyzed and the need for its improvement based on a comprehensive, systemic approach is proven. It has been established that an important condition for effective cost management is their rational classification, in particular by the degree of regulation, which allows to increase the validity of management decisions. The peculiarities of the influence of the external environment, in particular the conditions of the European gas market, on the formation of costs and financial results of enterprises are considered. The feasibility of implementing modern accounting and analytical tools that ensure the reliability of the information base for making management decisions is substantiated. It is proven that the conceptualization of cost management efficiency contributes to increasing the adaptability of enterprises to crisis conditions, optimizing resource provision and improving the effectiveness of their activities. The proposed approaches allow to ensure the continuity of the functioning of gasproducing enterprises and increase their competitiveness in the face of modern challenges.

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