title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÐ½Ð¸ÐºÑ")
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: Enterprise cost management (on the example of Onyx LLC)
Creators: name: Ð¡Ð¸ÑÑÐ¾Ð²Ð°, ÐÐ»ÑÐ³Ð°
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: 2020
Subjects: Ð·Ð°ÑÑÐ°ÑÑ
Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
ÐÐÐÐ¡ÐÐ
Ð½Ð°Ð²Ð¸Ð³Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð°
costs
cost management methods
GLOSAV
navigation system

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ½Ð¸ÐºÑÂ»). 
ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÑÐµÐ¹ ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸Ñ Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð² ÑÐµÐ»ÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 
1) Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ Ð¿Ð¾Ð½ÑÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ;
2) ÐÑÐµÐ´ÑÑÐ°Ð²Ð¸ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸;
3) ÐÐ°ÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ½Ð¸ÐºÑÂ»;
4) ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ½Ð¸ÐºÑÂ»;
5) ÐÐ½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð¿Ð¾ ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ½Ð¸ÐºÑÂ»;
6) Ð­ÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°ÑÑ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð½Ð°Ð²Ð¸Ð³Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ½Ð¸ÐºÑÂ».
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐ½Ð¸ÐºÑÂ», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾, ÐºÐ°ÐºÐ¸Ð¼ Ð¾Ð±ÑÐ°Ð·Ð¾Ð¼ Ð·Ð°ÑÑÐ°ÑÑ Ð½Ð° Ð³Ð¾ÑÑÑÐµ-ÑÐ¼Ð°Ð·Ð¾ÑÐ½ÑÐµ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ñ Ð²Ð»Ð¸ÑÑÑ Ð½Ð° Ð±ÑÐ´Ð¶ÐµÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¾ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð¼ Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¸ Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. 
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ°Ð±Ð¾ÑÐ° Ð½Ð°Ð²Ð¸Ð³Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ ÐÐÐÐ¡ÐÐ, ÑÐ°ÑÑÐµÑÑ Ð½Ð° Ð·Ð°ÐºÑÐ¿ÐºÑ Ð½Ð°Ð²Ð¸Ð³Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÐµ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° ÐÐ¡Ð. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð½Ð° ÐÐÐ Â«ÐÐ½Ð¸ÐºÑÂ», Ð±ÑÐ»Ð¾ Ð¿ÑÐ¸Ð½ÑÑÐ¾ ÑÐµÑÐµÐ½Ð¸Ðµ Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ð¸ ÑÐ¸ÑÑÐµÐ¼Ñ ÐÐÐÐ¡ÐÐ, Ð²Ð¾ Ð¸Ð·Ð±ÐµÐ¶Ð°Ð½Ð¸Ðµ Ð»Ð¸ÑÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° ÑÐ¾Ð¿Ð»Ð¸Ð²Ð¾.
description: The subject of the graduate qualification work is enterprise cost management (on the example of Onyx LCC). 
This work is devoted to the study of ways to reduce and manage costs in order to increase the profitability of the enterprise. The research set the following goals:
1) Consider the theoretical basis of the concept of costs;
2) Introduce key cost management techniques;
3) Describe the activities of the company Â«OnyxÂ»;
4) Analyze the financial activities of the company Onyx LLC;
5) Implementation of a cost-cutting system for Onyx LLC;
6) Economically substantiate the implementation of the navigation system for the company Onyx LLC.
 The work was fulfilled on the premises of LLC âOnyxâ, where a significant part of the actual material was collected: financial results, analysis of cost reduction methods. Calculations were made that clearly show how the cost of fuels and lubricants affect the enterprise budget.
The study was conducted by the method of horizontal and vertical analysis of the financial statements of the enterprise.
As a result, the operation of the GLOSAV navigation system and the calculations for the purchase of a navigation system were analyzed. Effective technological recommendations have been developed to eliminate the cost of fuel and lubricants. Based on the research conducted by Onyx LLC, it was decided to implement the GLOSAV system in order to avoid unnecessary fuel costs.