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titleType: Subtitle
title: The enterprise cost management mechanism as an element of financial result formation
Creators: name: Ð¡ÑÑÐµÐºÐ°Ð»Ð¾Ð², ÐÑÑÐµÑÐ»Ð°Ð²
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: 2021
Subjects: Ð·Ð°ÑÑÐ°ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ
ÑÐµÐ³ÑÐµÑÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ
ÐºÐ°Ð¹Ð·ÐµÐ½-ÐºÐ¾ÑÑÐ¸Ð½Ð³
costs of the enterprise
cost management of the enterprise
methods of cost management
financial result
regression model
kaizen-costing

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description: Subject of the study - theoretical, methodological foundations of cost management at the enterprise and their impact on the financial result. The object of this study is LLC "Vyborg-Trans". The purpose of graduate qualification work is to analyze the cost management mechanism of a company and its relationship to the financial result. Theoretical and methodological bases of costs management and their interrelation with financial result were investigated. During the study we applied methods of analysis of financial statements, developed a criterion scale and an algorithm for choosing the method of cost management, built a regression model of cost management. The results of the work are the final equation of the regression model, forecast of financial result indicator, roadmap for implementation of the selected method of cost management, recommendations aimed at improving the efficiency of cost management at the enterprise.