Actual problems of innovative economy and law

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Formation of a cost management system at an enterprise in conditions of uncertainty

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УДК: 658.152.2

DOI: https://doi.org/10.36887/2524-0455-2025-2-22

Tiurina Nila Markivna
Candidate of Science in Economics, Professor, Head of the Department of Management and Administration
Khmelnytskyi National University
https://orcid.org/0000-0003-1337-1460
Nazarchuk Tetyana Valeriivna
Candidate of Science in Economics, Associate Professor of the Department of Management and Administration
Khmelnytskyi National University
https://orcid.org/0000-0001-9153-0733
Sklyar Daria
education seeker
Khmelnytskyi National University

The article substantiates the relevance of conducting theoretical and practical research on cost management as an essential component of the overall enterprise management system. A brief analysis of scientific research by foreign and domestic scientists in this area is conducted, and bottlenecks that require further scientific development are identified. The category of “cost management”, as interpreted by various scientists, has been analyzed and generalized, and the author’s definition of this definition has been formulated. The process of forming a cost management system at an enterprise has been studied. The basic components and foundations of a cost management system have been determined. Relevant elements of the cost management system structure have been highlighted and substantiated. Innovative cost optimization methods are considered, and possible options for this process’s positive and negative effects are identified. Types of cost management methods and models developed by world science and practice are identified, and the need for their use is justified. The main principles, requirements, and recommendations for building a cost management system are declared. The structure of the cost management system is formed, which defines the goal, objectives, principal components, tools, and cost reduction strategies and determines the results of its implementation. The content of the main elements of the cost management system is detailed. The features are defined, and recommendations for cost management under uncertainty are developed. General conclusions were drawn, and further directions for research in this area were identified.

Keywords: management, costs, cost management, management, cost management system, conditions of uncertainty.

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The article was received 21.03.2025

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Tiurina N. M., Nazarchuk T. V., Sklyar D. 21.03.2025. Formation of a cost management system at an enterprise in conditions of uncertainty. Actual problems of innovative economy and law. 2025. №2. 96-101 pp. https://doi.org/10.36887/2524-0455-2025-2-22

Quote article, MLA style

Tiurina N. M., Nazarchuk T. V., Sklyar D. Formation of a cost management system at an enterprise in conditions of uncertainty. Actual problems of innovative economy and law. 21.03.2025. https://doi.org/10.36887/2524-0455-2025-2-22