Problems and prospects of the development of internal market of Russian enterprises

The article considers the issues of the formation, functioning and prospects of development of internal market of Russian companies. The process is studied from the historical point of view. It is stated that occurrence of certain elements of enterprises' internal market is connected with the development of intracompany cost accounting. A brief description of cost accounting as a company management method is given. The concept of an enterprise's internal market is formulated. Analysis of targets and principles of organization of intracompany cost accounting and enterprises' internal market is performed. Implementation of principles of intracompany cost accounting while arranging an enterprise's internal market within the market economy is established. It is noted that the application of the principles of organizing cost accounting while arranging internal market does not contribute to improving the company's competitiveness in general, since it does not produce a synergizing effect. Considering the aforementioned, the problems that prevent the use of internal market by Russian companies as the way of increasing competitiveness of internal structural units and the company as a whole are revealed and described. It is suggested to resolve the existing problems using a project approach while arranging enterprises' internal market. The idea is to develop an enterprise's internal market as a project of the company's restructuring, which mainly affects the organizational structure. The basic principles of the project approach are provided.