Alexander Vizgunov

Cost management in diversified and combined enterprises Alexander Vizgunov

The monograph is devoted to the actual problem of enterprise cost management in a dynamically changing market environment. This problem is especially important for diversified and combined enterprises. Each type of their output differs in production technology and the nature of resources used, which necessitates the planning, accounting and control of a wide range of costs of various kinds. The author proposes an original methodology of cost management - management on the basis of key costs. The application of this method provides the possibility of obtaining prompt and accurate information about the costs; at the same time the labor intensity of the procedures of detailed cost accounting remains quite low. The monograph is intended for specialists in the field of enterprise economics, as well as for students of economic specialties.