| Author(s) | Collection number | Pages | Download abstract | Download full text |
|---|---|---|---|---|
| Sosnovska O. O., ХамулаО. Г. | № 2 (65) | 120-129 |
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The article has substantiated that the issue of cost management of a business entity, is an important factor in the growth of competitiveness and increase in business profits, occupied an important place, both in theoretical and applied aspects. There is presented the maximum possible list of external factors influencing the cost management process at the enterprise. The graph of relationships between external factors of influence on the cost management process at the enterprise, which is developed on the basis of an expert survey of specialists of “Zertsalo” LLP, is carried out and presented. This graph shows the dependency of factors on each other and all subsequent calculations are based on it. It is noted that the development of a mathematical model of the hierarchy of external factors influencing the cost management process at the enterprise is important from the point of view of the efficiency of the cost management process at the enterprise, which, in addition to ranking according to the importance of influence on the process, would enable further division into subordinate components to identify the degree of strengthening or weakening of the influence of factors.
It is determined that each of the factors is evaluated by a certain number or assigned a weighting factor of priority of the action on the cost management process at the enterprise, and the importance of factors reflects its place in the hierarchy level.
However, it should be remembered that the mathematical model of the hierarchy of external factors influencing the cost management process at the enterprise is a variable value, since when the expert assessment changes, the effect of the factor on the process under study also changes.
On the basis of the conducted research, it is established that the political situation and energy stability in the country have the highest priority levels of influence on the cost management process at the enterprise. Since the beginning of 2022, the influence of these factors is experienced by every enterprise, regardless of the field of activity. The least external influence on the researched process is the functioning of the industry.
Keywords: factors of external influence, cost management, management process, binary matrix, hierarchy model.
doi: 10.32403/1998-6912-2022-2-65-120-129
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