SIMULATION OF ENTERPRISE COST MANAGEMENT PROCESSES IN CONDITIONS OF UNCERTAINTY

Abstract

The purpose of this article is to study the features of enterprise cost management and build a model of enterprise cost management in order to make effective management decisions in unstable conditions. The relevance of the researched questions is due to new challenges related to the influence of external environmental factors, new scientific concepts of social development, as well as the need for constant adaptation of existing management methods. In the conditions of a market economy, the main goal of enterprises is profit maximization. All other goals are subordinated to this main task, since profit is the basis and source of financial resources for further development. Cost management itself is a means for enterprises to achieve high economic benefits. A descriptive model of "cost management" is proposed and the main methods of their management are defined. Today, enterprise cost management is a process of purposeful influence on the composition, structure, behavior and their accounting, planning, analysis and control in order to make optimal management decisions. The simultaneous selection of the most appropriate configuration of elements of the cost management system helps to create and ensure the best economic approach to the production and sale of products. Cost management systems have both functional and organizational aspects. It includes the following functional subsystems: search and determination of resource saving, resource cost planning, accounting and analysis of resource saving and cost reduction. The results indicate that a functional approach to the distribution of costs by types of activities will help to solve the above-mentioned problems. It will be able to introduce new measurement systems and determine the most accurate cost indicators of finished products on the basis of measurement and distribution of costs, taking into account the differentiated consumption of resources by production, and therefore, determine the direction of production cost of products. It is the responsibility of managers, as well as to quickly solve pricing problems, reduce costs based on the analysis of costs formed by types of activities, model their behavior and form financial estimates based on data on total costs and in general, to be more efficient.