STRATEGIC ASPECTS OF SYSTEM MODELING BASED ON DECISION VALAUE OF THE COMPANY
Tri-focus model is considered a combination of cost management and benchmarking guidelines. The introduction of Tri-focus model to the Russian market is sufficiently complex and time-consuming process involving research, methodological and organizational aspects. The theoretical basis of this model is based on comparison with target value of the average analog. From a practical hand, we consider average effective business in a particular segment of the commodity market also we take into account peculiarities of corporate value creation within market mechanism. The process of identifying the causes of deviations business value from average business is the base of decisions within studied system of cost management. The application of this modeling system will allow the company to use a systematic and efficient cost management, and achieve a stable position in the domestic market and abroad.