Abstract:

The functioning of enterprises of various organizational and legal forms is currently largely associated with the concept of their value. The principle of self-growth of capital as a result of its turnover in economic activity sets a certain framework in the enterprise’s activity: if it does not fit into them, does not fulfill the required indicators of value growth, it is considered that the company acts inefficiently, and in the future this situation will lead to loss of solvency and its bankruptcy, and the owners will lose part of the funds invested in this enterprise. Obviously, the value of the enterprise, as a certain internal category associated with its activities, which can be measured and managed, becomes the most important factor of management. This is also the reason for the emergence in the 1990s of a new direction in management - VBM. This article offers the introduction of enterprise value into the contour of managing its operation, as well as into the contour of managing its development. Currently this task is one of the most important management tasks. Cost management acts as an additional factor, which, by introducing cost certainty (measurability), allows you to manage the processes of functioning and development of trading enterprises better. In this regard, for trade enterprises it is necessary to develop models of cost management at various levels of their management. The article offers a model of managing the value of a commercial enterprise, which includes four contours of cost management, and also allows solving basic functional tasks and contains management quality criteria. The article offers a system of indicators and criteria for cost management at various levels of management.