Actual problems of innovative economy

The journal is added to the the List of printed scientific professional publications in the field of economic Sciences by the Ministry of education and science of Ukraine from 11.07.2016 No. 820
The journal is indexed in the International Scientific Center of Index Copernicus International

Cost management theoretical principles in creating price competitive advantages

УДК 657.471

Khachaturian B. O., здобувач, Харківський національний технічний університет сільського господарства імені Петра Василенка


The article describes the essence of the concept of “cost management.” To summarize the existing approaches to understanding the studied category, a morphological analysis of the totality of the definition of their essence, content and purpose is carried out. Own vision of cost management as an impact on production and management processes that take place in the system of enterprise activity is proposed as a set of methodological and methodological tools presented by principles, functions, laws, regularities and methods for changing the structure of expenses and personnel behavior as a result of changing conditions production and economic activity of the enterprise.

Key words: cost management, structure, principles, functions, laws, regularities, methods.


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The article was received 05.09.2018