MANAGING ENTERPRISE COSTS UND ASSETS IN THE CONTEXT OF STRATEGIC CHOICES BETWEEN THE “CONTROL” AND “RISK” MODELS

Анотація

The article explores the theoretical and methodological principles of enterprise cost and asset management in the context of a strategic choice between the “risk” and “control” development models. It is substantiated that modern economic instability, digitalization of business processes, and increasing uncertainty in the external environment necessitate a differentiated approach to forming a costing and asset management system that considers both strategic goals and risk factors of enterprise activities. The key parameters of costing and asset utilization for each activity model are determined, including the dynamics of cost and asset structure and analytical requirements for the “risk” strategy, as well as the standardization and normativity of costs and asset allocation for the “control” strategy. Methods of cost calculation and allocation of indirect costs are systematized, demonstrating the correspondence between selected cost-accounting methodologies, asset management practices, and the strategic orientations of the enterprise. In particular, the effectiveness of standard costing and rationing methods is highlighted for the control strategy, while variable-cost and marginal analytics methods (direct-costing, ABC) are recommended for growth and adaptation strategies. It is emphasized that strategic cost and asset management should combine traditional approaches with modern analytical tools to ensure competitive advantages in a changing market environment and support enterprise strategic decisions. A generalized model of the relationship between enterprise risk level, cost structure, and asset management has been developed, which contributes to improving the quality of managerial decision-making under challenging economic conditions.

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