{"id":8361,"date":"2021-01-30T10:38:42","date_gmt":"2021-01-30T08:38:42","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=8361"},"modified":"2021-11-16T10:36:12","modified_gmt":"2021-11-16T08:36:12","slug":"formuvannya-adaptyvnoyi-systemy-strategichnogo-kontrolingu-vytrat-pidpryyemstva","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=8361","title":{"rendered":"\u0424\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0430\u0434\u0430\u043f\u0442\u0438\u0432\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433\u0443 \u0432\u0438\u0442\u0440\u0430\u0442 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430"},"content":{"rendered":"

<\/p>\n

\u0424\u041e\u0420\u041c\u0423\u0412\u0410\u041d\u041d\u042f \u0410\u0414\u0410\u041f\u0422\u0418\u0412\u041d\u041e\u0407 \u0421\u0418\u0421\u0422\u0415\u041c\u0418 \u0421\u0422\u0420\u0410\u0422\u0415\u0413\u0406\u0427\u041d\u041e\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u0406\u041d\u0413\u0423 \u0412\u0418\u0422\u0420\u0410\u0422 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410<\/p>\n

AN ADAPTIVE SYSTEM FORMATION OF THE ENTERPRISE’S STRATEGIC COST CONTROLLING<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 142-147. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 3, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041e\u0421\u0422\u0420\u0406\u041d\u0406\u041d\u0410 \u041e. \u041f.
\n\u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u043c\u0438\u0442\u043d\u043e\u0457 \u0441\u043f\u0440\u0430\u0432\u0438 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432<\/p>\n

OLENA OSTRININA
\nUniversity of Customs and Finance<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(3)-22<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received : 22.07.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed : 28.09.2020<\/p>\n

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430: \u0430\u0434\u0430\u043f\u0442\u0438\u0432\u043d\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u043c\u043e\u043d\u0456\u0442\u043e\u0440\u0438\u043d\u0433, \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433, \u0441\u043e\u0431\u0456\u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c, \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438, \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u0438\u0439 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442<\/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>\n

\u00a0 \u00a0 \u00a0 Modern enterprises operate under the conditions of radical changes in production processes through digitalization, big data processing, and cyber-physical systems usage. At the same time, accelerating the market environment’s transformations requires the business entities to adapt to the changes of the environmental conditions. With this transformation in mind, the purpose of the article is to develop the theoretical and methodological bases of strategic cost controlling system formation, which is coordinated with the results of the enterprise’s strategic choice. The author’s hypothesis was to form a strategic controlling adaptive system based on the principles of adaptive cost management and adjusts the model of its activities according to changes in the enterprise’s business model. It has been proposed to consider strategic controlling as a link for connecting the contours of an enterprise\u2019s operational costs and strategic management. The logic of transferring an enterprise\u2019s strategic choice parameters onto the operational cost management parameters has been disclosed. The integrative nature of enterprise cost management systems has been proven. The main idea here is to consider the interests of all enterprise stakeholders and their impact on the level of the cost. The scheme of the strategic controlling adaptive system of the enterprise cost formation and functioning has been given. The features of OLAP-technologies involvement for information-analytical support forming for an adaptive system of enterprise\u2019s cost strategic controlling have been revealed. The types of violation reasons for breaking the relationship between an enterprise’s strategic choice parameters and the level of costs have been developed.
\nKeywords: adaptive management, monitoring, strategic controlling, cost, cost management, strategic management.<\/p>\n

References<\/strong><\/p>\n

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