CONCEPTUAL APPROACHES TO COST MANAGEMENT OF INDUSTRIAL ENTERPRISES
The aim of the research - to explore general methodological approaches and to identify features of cost managment methodological apparatus at the industrial enterprises. Market relations, developing in the economic management system, require a new approach to the analysis, planning, evaluation of prime cost’ levels and its impacts on the effective functioning of the organizational and economic mechanism of the enterprise. It must be borne in mind, that this mechanism should provide tools for tracking cost dependence from factors that determine it.That’s why there is a need to rethink some fundamental principles, relating cost nature determination as the object of cost accounting and prerequisites of economic production activities formation, improvement of existing management tools and development of new ones that meet modern economic conditions of Ukrainian enterprises. The current system of cost management should ensure a successful actual use of market tools; single approach for solving accounting and economic tasks, regardless of managment level; feasibility of cost management at different stages of the production cycle; promote the use of effective methods of cost optimization; facilitate prompt reflection of economic information; promote the implementation of new equipment on the basis of STP (scientific and technical progress) results and advanced technology resource.Thereby, there is a need to reconstruct economic mechanism that regulates economic processes. This requires identification of production costs regularities under the influence of a number of factors and renovation of quantitative measurement impact of the analyzed factors on the cost-based modeling causation that appear during costs formation.