Abstract:

In modern conditions of instability characterized by the rise of competition, differentiation of profitability, depending on the belonging to the industry, and the decline of investment attractiveness, there is a need for market actors to combine methods and tools of cost management at various stages of the organizing process: production, raw material supply, and implementation. The goal of all transformations is to increase balance and stability. The main tool for achieving system budgets, which are based on the classical pricing rules for a perfect market structures.

It should be noted that the ideal model of the market process in the greater degree of artificial, entirely dependent on the scope and methods of cost accounting, external factors. Currently, the role of social relations, which is an important feature of competition and the administrative system of prices. So the theory of value and prices can only be based based on a particular ethical system. Currently, issues of diversification and competitiveness of industries, and defines the required institutional changes in the economy associated with the increase of its competitiveness.

On the other hand, in the framework of institutional solutions developed routines, the implementation of which will ensure the creation of sustainable, structurally balanced industry base on the basis of the system of cost accounting. All of this requires business entities to develop a strategic model of the formation and management of gross, marginal and average cost organization in the long term.

The paper systematizes the main theoretical and methodological approaches in the field of cost management of the organization in modern conditions taking into account the sectorial SPE-civic and strategic development of the organization.