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Sergey V. Bespalyy
Perfection of management of cost of the industrial enterprise
Subject of research is the economic mechanism of management of cost of the industrial enterprise.
Object of dissertation research are the processes of formation and development of cost of the industrial enterprise.
The purpose of dissertation work consists in development of the recommendations on perfection of management of cost of the industrial enterprise.
The theoretical and methodological foundations of the research were scientific studies of domestic and foreign scientists on issues of business management according to cost criteria. The following were used as regulatory and information bases: legislative and normative acts of the Republic of Kazakhstan, scientific publications and materials from the periodical press, records of the Statistics Agency of the Republic of Kazakhstan, records of business entities in Pavlodar oblast. p> For achievement of the given purpose the following tasks were formulated:
- to study and to specify theoretical and methodological bases of management of cost of the enterprise;
- to reveal the factors influencing cost of the industrial enterprise in modern conditions;
- to define features of estimation of cost of the industrial enterprise with the purposes of application for management of cost;
- to reveal features of a control system in cost of the industrial enterprises;
- to prove the mechanism of formation of a required level of cost of the company;
- to prove parameters of estimation of cost of the industrial enterprise and to develop a technique of their definition;
- to define organizational conditions of perfection of management of cost of the industrial enterprise on an example of joint-stock company Joint-stock company "Aluminium of Kazakhstan "and Akssuskogo of a factory ferroalloys.
Scientific novelty is determined by the following most significant results obtained during study:
- objective need for assessment of an industrial enterprise has been substantiated basing on the study of social and economic, organization and legal prerequisites for formation of Kazakhstan's economic system;
- author's formulation for concepts of "company cost" and "company cost management" has been proposed;
- matter and substance of company cost management has been disclosed;
- innovative nature of improving the company cost management has been disclosed;
- main trends of improving cost management have been proposed;
- factors influencing the cost of an industrial enterprise in present-day conditions have been determined;
- advantages of using the cost as a criterion for assessing financial condition of an enterprise as an entity in the economic system have been substantiated;
- indic...
