Matches in SemOpenAlex for { <https://semopenalex.org/work/W4376114793> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W4376114793 endingPage "452" @default.
- W4376114793 startingPage "443" @default.
- W4376114793 abstract "Aim. To substantiate the necessity of building a cost management system in a competitive environment and to identify the key issues that ensure its effective functioning. Tasks. To set out the basic approaches to the concept of “cost management system”, to study the essence of the system through its elements and establish the relationship between them; to determine which methods of the system are most preferable for the successful performance of each function; to formulate recommendations for effective organization of the cost management system in modern conditions. Methods. In the process of research general scientific methods are used; generalization of the results is carried out at the expense of the tabular and graphic form of presentation; four groups of methods of the account of expenses and management of their level - traditional and modern, methods of strategic management of expenses and methods of the concept of economical manufacture are allocated. In each group examples of methods are resulted, their brief characteristic is given. Results. The key measures within the system of costs management, the successful implementation of which is ensured by performing the functions of the system, have been shown; the contents of the functions has been revealed, as well as the relationship between them has been established; the possibility of effective use of the methods within each function of the system has been determined. It was revealed that the inefficient performance of one function has a negative impact on the performance of other functions. To eliminate this limitation, it has been suggested to allocate financial responsibility centers that act as a key tool to motivate employees to build an effective cost management system and achieve target performance indicators. Conclusions. The system of cost management serves as a component of the management system of the organization as a whole, is inseparably connected with accounting and is directed to optimization of the total cost level at simultaneous increase of efficiency of financial and economic activity. The system approach to cost management is characterized by the possibility of using various tools and methods of costing, cost accounting and management of their level. Inconsistent application of methods and tools with the system functions, as well as with its goals and objectives indicates the poor quality of the organization of cost management, which affects the management system as a whole." @default.
- W4376114793 created "2023-05-12" @default.
- W4376114793 creator A5052939733 @default.
- W4376114793 creator A5062590976 @default.
- W4376114793 date "2023-05-06" @default.
- W4376114793 modified "2023-10-01" @default.
- W4376114793 title "Topical questions of organizing an effective cost management system in a competitive environment" @default.
- W4376114793 cites W2766329544 @default.
- W4376114793 cites W2789929985 @default.
- W4376114793 cites W2951366397 @default.
- W4376114793 cites W3213647600 @default.
- W4376114793 cites W4317693916 @default.
- W4376114793 doi "https://doi.org/10.35854/1998-1627-2023-4-443-452" @default.
- W4376114793 hasPublicationYear "2023" @default.
- W4376114793 type Work @default.
- W4376114793 citedByCount "0" @default.
- W4376114793 crossrefType "journal-article" @default.
- W4376114793 hasAuthorship W4376114793A5052939733 @default.
- W4376114793 hasAuthorship W4376114793A5062590976 @default.
- W4376114793 hasConcept C111919701 @default.
- W4376114793 hasConcept C112930515 @default.
- W4376114793 hasConcept C127413603 @default.
- W4376114793 hasConcept C134306372 @default.
- W4376114793 hasConcept C14036430 @default.
- W4376114793 hasConcept C144133560 @default.
- W4376114793 hasConcept C162853370 @default.
- W4376114793 hasConcept C177148314 @default.
- W4376114793 hasConcept C177264268 @default.
- W4376114793 hasConcept C195094911 @default.
- W4376114793 hasConcept C198783460 @default.
- W4376114793 hasConcept C199360897 @default.
- W4376114793 hasConcept C21547014 @default.
- W4376114793 hasConcept C26517878 @default.
- W4376114793 hasConcept C33923547 @default.
- W4376114793 hasConcept C38652104 @default.
- W4376114793 hasConcept C41008148 @default.
- W4376114793 hasConcept C539667460 @default.
- W4376114793 hasConcept C58546491 @default.
- W4376114793 hasConcept C78458016 @default.
- W4376114793 hasConcept C86803240 @default.
- W4376114793 hasConcept C98045186 @default.
- W4376114793 hasConceptScore W4376114793C111919701 @default.
- W4376114793 hasConceptScore W4376114793C112930515 @default.
- W4376114793 hasConceptScore W4376114793C127413603 @default.
- W4376114793 hasConceptScore W4376114793C134306372 @default.
- W4376114793 hasConceptScore W4376114793C14036430 @default.
- W4376114793 hasConceptScore W4376114793C144133560 @default.
- W4376114793 hasConceptScore W4376114793C162853370 @default.
- W4376114793 hasConceptScore W4376114793C177148314 @default.
- W4376114793 hasConceptScore W4376114793C177264268 @default.
- W4376114793 hasConceptScore W4376114793C195094911 @default.
- W4376114793 hasConceptScore W4376114793C198783460 @default.
- W4376114793 hasConceptScore W4376114793C199360897 @default.
- W4376114793 hasConceptScore W4376114793C21547014 @default.
- W4376114793 hasConceptScore W4376114793C26517878 @default.
- W4376114793 hasConceptScore W4376114793C33923547 @default.
- W4376114793 hasConceptScore W4376114793C38652104 @default.
- W4376114793 hasConceptScore W4376114793C41008148 @default.
- W4376114793 hasConceptScore W4376114793C539667460 @default.
- W4376114793 hasConceptScore W4376114793C58546491 @default.
- W4376114793 hasConceptScore W4376114793C78458016 @default.
- W4376114793 hasConceptScore W4376114793C86803240 @default.
- W4376114793 hasConceptScore W4376114793C98045186 @default.
- W4376114793 hasIssue "4" @default.
- W4376114793 hasLocation W43761147931 @default.
- W4376114793 hasOpenAccess W4376114793 @default.
- W4376114793 hasPrimaryLocation W43761147931 @default.
- W4376114793 hasRelatedWork W1528035196 @default.
- W4376114793 hasRelatedWork W1995251556 @default.
- W4376114793 hasRelatedWork W2032603375 @default.
- W4376114793 hasRelatedWork W2043288014 @default.
- W4376114793 hasRelatedWork W2063272808 @default.
- W4376114793 hasRelatedWork W2383740498 @default.
- W4376114793 hasRelatedWork W2463383507 @default.
- W4376114793 hasRelatedWork W3154275865 @default.
- W4376114793 hasRelatedWork W359459404 @default.
- W4376114793 hasRelatedWork W57911776 @default.
- W4376114793 hasVolume "29" @default.
- W4376114793 isParatext "false" @default.
- W4376114793 isRetracted "false" @default.
- W4376114793 workType "article" @default.