EXPRESS DIAGNOSTICS OF COSTS OF BUSINESS ENTITIES

Abstract

The article analyzes the approaches of scientists to the interpretation of the definition of cost diagnosis, which revealed that the diagnosis of larger costs is considered part of managerial work, in-depth analysis and the process of identifying problems in the company. The management, functional and process approach to the interpretation of the definition diagnostics of costs is singled out. With a management approach, cost diagnostics is considered a set of cost management functions aimed at identifying problems and reserves. With the functional approach, diagnostics is considered a separate management function, which is a tool of analysis, revision and monitoring with the purpose of operational management decisions. With the process approach, diagnostics is considered a process of detailed and in-depth analysis of problems, their causes and reserves for improving the efficiency of the enterprise. The author's definition is provided in the article: cost diagnostics is a management activity that takes place in the combined management functions to research the economic activity of the enterprise and develop directions for improving the efficiency of its functioning. The purpose of the article is to study the theoretical and methodological foundations of enterprise cost diagnostics and to test the algorithm for its implementation. The object of the research is the diagnostics of the expenses of the mobile communication enterprise, the subject of the research is a set of theoretical, methodical and practical aspects of the diagnostics of the expenses of the enterprise. When writing the work, such scientific methods as observation, comparison, comparison, generalization, analysis, synthesis, deduction, induction, and systematic approach were used. The method of cost diagnosis was considered using the example of the leaders of the mobile communications market of Ukraine. The main cost efficiency indicators of the companies Kyivstar, Vodafone and Lifesell were calculated. ABC analysis of elements of operating costs of these enterprises was performed. The dynamics of expenses of the business entities of mobile communications in Ukraine were analyzed.