Methodological approaches to cost management

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An important element in the management of an organization is a decision-making procedure, in the process of which a policy and strategy for the development of an organization is formed. Cost management assumes an essential mechanism in the formation of the production activities of the enterprise. Cost management implies not a reduction in costs, which can provoke a decrease in production, but the most efficient use of the organization's resources, their conservation and maximization of returns from them at absolutely all stages of the production process.

Cost management, analysis, break-even point, cost forecasting, enterprise

Короткий адрес: https://sciup.org/140258232

IDR: 140258232   |   DOI: 10.46566/2225-1545_2020_2_79_690

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