title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÑÐ¿Ð¿Ð° ÐÐ¡Ð Â»
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improving the cost management system at the enterprise on the example of PJSC Â«LSR GroupÂ»
Creators: name: ÐÐ²ÑÑÐ½Ð½Ð¸ÐºÐ¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸
Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
Ð´Ð¸ÑÐµÐºÑ-ÐºÐ¾ÑÑÐ¸Ð½Ð³
Ð¼ÐµÑÐ¾Ð´ ABC
enterprise cost management systems
cost management analysis and evaluation
direct-costing
ABC method

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description: Object of research: Public Joint Stock Company "LSR Group". The selected company is one of the leaders of the construction industry in Russia, operating in the largest regions of the country with fastâgrowing real estate markets. The purpose of the final qualification work: to improve the cost management system at the enterprise of PJSC "LSR Group". As part of the study of the goal at the first stage, the theoretical aspects of cost management at the enterprise were considered: the composition and classification of costs. The methods of cost analysis of various authors are considered on a selective basis: S.A. Boronenkov, N.P. Lyubushina and L.G. Skamai. The most common cost management systems at enterprises, such as direct costing, target costing, ABC method, etc. were also considered. The second stage was devoted to the analysis of the internal and external environment of the enterprise, the analysis of financial and economic activities and the consideration of the organizational and economic structure of the enterprise of PJSC "LSR Group". An important aspect at the second stage is the study of costs at the enterprise of PJSC "LSR Group". The final stage in the final qualifying work is the proposals for cost management at the enterprise of PJSC "LSR Group". The analysis of the financial and economic activity of the enterprise, the analysis of the cost management of the enterprise and the evaluation of the effectiveness of the proposed measures to improve the cost system were carried out using the MS Office (Excel) package.