OPTIMIZATION DIRECTIONS OF ENTERPRISE COSTS DEPENDING ON MANAGEMENT FUNCTIONS

Анотація

The key problem of a significant number of enterprises is the lack of a system of control over their own costs and, accordingly, inappropriate waste of their own funds. That is why the systematization reduction of costs is investigated in detail in the article. The views of scientists on the concept of cost management are considered and its generalized definition is formulated in accordance with the current conditions of business development. It is found that the directions for minimizing the costs of the enterprise are: accounting, analysis, motivation, audit, coordination, communication, development, forecasting, control, regulation, monitoring, planning, organization and evaluation. The statement of the definition of "cost management" is analyzed. It is substantiated that the concepts of "cost management" and "cost minimization" should be distinguished. The urgency of the problem of minimizing costs in connection with the spread of crisis phenomena in modern market conditions to increase the level of profitability of the enterprise has been proved. A study of the enterprise was conducted: limited liability company (LLC) "Dairy Company "Galychyna" - in order to check the reliability of the management apparatus and the effectiveness of the existing cost system of the enterprise. The level of competition in the dairy market was assessed by the Herfindahl-Hirschman index. A PEST-analysis of LLC "Dairy Company "Galychyna" has been carried out. The analysis of the type of competition of the dairy market of Ukraine is carried out. The position of the company "Dairy Company "Galychyna" LLC in the dairy market of Ukraine is considered. The factors that affect the costs of the business entity are found out. The economic activity of LLC "Dairy Company "Galychyna" is analyzed. Depending on the system of management functions, the directions of reducing the costs of the enterprise depending on the management functions that will help stabilize production processes, build an effective savings system and are universal for any enterprise are proposed.

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