Article title: PROCESS APPROACH TO COST MANAGEMENT AT PROJECT-ORIENTED ENTERPRISES
Article author: Naugolnova Irina Aleksandrovna
Number of pages: 6
Contact mail: naugolnovaia@mail.ru
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Annotation:
The purpose of the article is to justify the possibility of using a process approach to cost management
in industrial project-oriented enterprises. This approach allows you to correctly distribute direct and indirect
costs per unit of production, this allows you to correctly justify its cost and market price; optimize the value
chain, eliminate unnecessary time and other resources; improve the quality and quantity of products produced by enterprises. The article offers a scheme for implementing the project-process approach to cost
management at the enterprise, describes the key rules for its implementation, and identifies its key advantages.