MANAGEMENT OF OPERATIONAL COSTS OF THE ENTERPRISE

Abstract

The article deals with the management of operating expenses of the enterprise. The impact of the company's expenses on the size of the profit and the efficiency of its functioning, financial stability, development, competitiveness of the products and the company itself is substantiated. A decrease in the specific share of domestic enterprises that receive a profit and a decrease in the level of profitability of their activities were revealed. The necessity of improving the management of operating expenses at domestic enterprises is substantiated. A cost management system is proposed, which consists of the following components: development of solutions (forecasting, planning); implementation of decisions (optimization, motivation, regulation); performance control (accounting, analysis). It is emphasized the need to increase the attention of the management of domestic enterprises to the optimization of their costs, focused on finding ways of the most effective management of costs in conditions of limited financial capabilities of the enterprise.

The main methods of cost optimization are proposed. The main measures for optimizing costs are proposed: reducing the cost of production, introducing resource-saving technologies, eliminating non-productive costs, increasing the technical level of production, diversifying production, eliminating product shortages, optimizing the range of products, reducing management costs, observing financial and technological discipline, express cost reduction, optimizing the use of assets and capital, increasing labor productivity, reducing inefficient personnel, reducing the labor intensity of business processes, using methods of reducing and optimizing costs, implementing «lean production» technology.