Upravlinnya vytratamy u systemi stratehiy «kontrolyu» ta «ryzyku» sub"yekta hospodaryuvannya

• Authors: Karintseva Olexandra I. , Kharchenko Mykola O. , Tarasenko Svitlana V.

Title variants

EN

Cost Management in “Control” and “Risk” Strategies System of Economic Entity

• Languages of publication: UK

Abstracts

EN

Activities of economic entity are realized in the system of choosing the ideal ratio between control and risk, that is typical for growth process. The necessity of choice comes out when an enterprise, while functioning, cannot maximize the processes of control and growth, as the given approaches involve different expenses of economic entity. Consequently, to improve economic efficiency an enterprise has to apply cost management algorithm, based on the use of different tools and methods. Under “control” strategy conditions it was suggested to apply methods focused on more complete accounting and cost minimizing (method of direct accounting, standard method etc); under risk strategy to apply methods, intended to maximize income (not full cost accounting etc).

Keywords

EN

METHOD; CONTROL; RISK; COSTS

• Publisher: Sumy State University, Business and Management Academy of Ukraine - Sumy regional branch and Publishing Company 'University Book'
• Journal: Mekhanizm Rehuluvannya Economiky
• Year: 2016
• Volume: 4(74)
• Pages: 23-33

Contributors

author

Karintseva Olexandra I.

• Department of Economics and Business-Administration, Sumy State University

author

Kharchenko Mykola O.

author

Tarasenko Svitlana V.