\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 06.05.2020<\/p>\n\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n\u041e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u0430 \u044f\u043a \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0443 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u0438\u043c \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c \u0437\u0430 \u0443\u043c\u043e\u0432 \u0433\u043b\u043e\u0431\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u0454\u0432\u0440\u043e\u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u0457. \u0417\u0440\u043e\u0431\u043b\u0435\u043d\u043e \u0430\u043a\u0446\u0435\u043d\u0442 \u043d\u0430 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u0441\u0442\u0456\u00a0 \u0437\u043c\u0456\u043d \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0442\u0430 \u0456\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0456\u0432 \u044f\u043a \u0444\u0430\u043a\u0442\u043e\u0440\u0456\u0432 \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0456. \u0417\u0440\u043e\u0431\u043b\u0435\u043d\u043e \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u0430 \u0456 \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0456 \u0457\u0457 \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u0456.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0432\u0438\u0442\u0440\u0430\u0442\u0438; \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u0430; \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c; \u0433\u043b\u043e\u0431\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f; \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438; \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u0456\u0441\u0442\u044c<\/p>\n\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\nDynamic development of industrial enterprises in the country is possible only with organized cost management in the enterprise management system. The processes of development of the world market and Ukraine’s entry into the world economic space determine the expediency of increasing the pace of efficient production at industrial enterprises in order to increase their potential. The participation of national enterprises in the formation of the international economic structure forces them to be competitive, because they are constantly under the influence of foreign competition. Under such conditions, they need to pay special attention to cost management as the main tool in the enterprise management system, namely – the introduction of innovative development and the use of intellectual potential.
\nThe necessity of application of production cost management as a tool in the management system of an industrial enterprise in the conditions of globalization and European integration is substantiated. Emphasis is placed on the need to change innovation and intellectual potential as factors of competitiveness growth. Conclusions are made on the need for strategic management of production costs and its components are identified.
\nIt should be noted that the globalization of the world economy and the prospects for further development of Ukraine’s integration with the EU are not only the formation of a free world trade system. It is also a process of dynamic development of productive forces, opportunities for competitiveness of the national innovation potential of enterprises. The task of each business entity is to ensure efficient operation, so aspects of developing a balanced strategy of enterprise development become relevant, which, in turn, require quality management of production costs as the main tool of the enterprise management system.
\nKeywords:<\/strong> costs; production cost management; enterprise management system; globalization; strategic cost management; competitiveness<\/p>\nReferences<\/strong><\/p>\n\n- Krapivnicka S. M., Zarukevich M. V. Rozvitok sistemi upravlinnya vitratami pidpriyemstva [Elektronnij resurs] \/ S.M.\u00a0Krapivnicka, M.V. Zarukevich \/\/ Visnik ONU imeni I.I. Mechnikova. 2013.\u2013 Rezhim dostupu: http:\/\/www.visnyk-onu.od.ua\/journal \/2013_18_3_1\/<\/li>\n
- Golov S.F. Upravlinskij oblik: Pidruchnik. \u2013 K.: Libra, 2008. \u2013 704 s.<\/li>\n
- Yasinska A.I. Sutnist upravlinnya vitratami na vitchiznyanih pidpriyemstvah [Elektronnij resurs] \/ A.I. Yasinska \/\/ Nacionalnij universitet \u00abLvivska politehnika\u00bb. \u2013 2007. \u2013 Rezhim dostupu: http:\/\/vlp.com.ua\/files\/54.pdf<\/li>\n
- Popov O. Upravlinnya vitratami \/\/ Ekonomichna enciklopediya: U 3-h tomah. T. 3. \u2013 K.: Vidavnichij centr \u00abAkademiya\u00bb, 2007 \u2013 952 s.<\/li>\n
- Yang S. Sistemnoe upravlenie organizaciej \/ S. Yang ; per. s angl. \u2014 M. : \u00abSovetskoe radio\u00bb, 1972. \u2014 456 s.<\/li>\n
- Glushenko V. V., Glushenko I. I. Issledovanie sistem upravleniya: [uchebn. posob.] \/ V. V. Glushenko, I. I. Glushenko. \u2014 2-e izd., pererab. i dop. \u2013 Zheleznodorozhnyj : OOO NPC \u00abKrylya\u00bb, 2004. \u2014 416 s.<\/li>\n
- Voroncova G. V. Osnovnye napravleniya adaptacii sistemy upravleniya predpriyatiem v konkurentnoj srede [Elektronnyj resurs] \/ G. V. Voroncova. \u2013 Rezhim dostupa : http :\/\/science. ncstu. ru\/articles\/econom\/ 2010_10\/34. pdf\/file_download<\/li>\n
- Ustenko A. O. Sistema upravlinnya pidpriyemstvom \/ A. O. Ustenko \/\/ Visnik Prikarpatskogo universitetu. Seriya : Ekonomika. – 2014. – Vip. 10. – S. 96-103. – Rezhim dostupu: http:\/\/nbuv.gov.ua\/UJRN\/Vpu_Ekon_2014_10_21.<\/li>\n
- Gonchar, Olga. Rozrobka strategiyi rozvitku potencialu pidpriyemstva za umov globalizaciyi ta yevrointegraciyi. Ekonomist, 2015, 1: 49-52.<\/li>\n
- Oficijnij sajt Derzhavnogo komitetu statistiki Ukrayini [Elektronnij resurs]. \u2013 Rezhim dostupu : www.ukrstat.gov.ua.<\/li>\n
- Kovalenko E.O. Mashinostroenie v kontekste aktivizacii globalizacionnyh processov v mirovoj ekonomike \/ E.O.Kovalenko [Elektronnij resurs]. \u2013 Rezhim dostupu : http:\/\/www.nbuv.gov.ua\/portal\/soc_gum\/prvs\/2009_3\/1404.pdf.<\/li>\n
- Mashinostroenie Ukrainy: tekushie tendencii [Elektronnij resurs]. \u2013 Rezhim dostupu: http:\/\/minprom.ua\/print\/755.html.<\/li>\n
- Balan A.A. Ekonomichnij instrumentarij uzgodzhenogo kontrolyuvannya diyalnosti ta rozvitku energopostachalnogo pidpriyemstva: monografiya \/ A.A. Balan, S.V. Filippova. \uf02dDoneck: vidavnictvo \u00abNou-lidzh\u00bb (donecke viddilennya), 2013. \u2013 181s.<\/li>\n
- Upravlinnya vitratami pidpriyemstva: navch. posib. \/ Pid red. G.V.Kozachenko \u2013 Lugansk: Vid-vo \u201cNoulidzh\u201d, 2011.-628 s.<\/li>\n
- Upravlinnya vitratami na pidpriyemstvi \/ Pid red. G Krayuhina : Standart tretogo pokolinnya \u2013 Spb, : Piter, 2012. \u2013 592 s.<\/li>\n
- Davidovich I.Ye. Upravlinnya vitratami: navch. posibnik. \u2013 K.: Centr uchbovoyi literaturi, 2008. \u2013 320 s.<\/li>\n
- Artamonova N.S., Doba N.M. Vprovadzhennya suchasnih metodiv upravlinnya vitratami zadlya zabezpechennya konkurentnih perevag \/\/ Ekonomika:realiyi chasu \u2013 \u21163(8). \u2013 2013. \u2013 S. 16-22.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[8],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/799"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=799"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/799\/revisions"}],"predecessor-version":[{"id":4033,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/799\/revisions\/4033"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![](\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/pdf.png\")
<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 221-225. \u041d\u043e\u043c\u0435\u0440: \u21162, 2020 (280)<\/strong><\/p>\n