The Cost Management of Aircraft-Building Enterprises through a Process-Oriented Approach in the Socio-Behavioral Economy

Abstract

The article is aimed at studying the cost management system of aircraft-building enterprises through a process-oriented approach in the socio-behavioral economy by allocating the stages of implementation of the cost management system by the processes at aircraft-building enterprises. This will help to identify sources of financial saving and to the maximum streamline the costs of enterprise, as well as efficiently administrate the activities of the enterprise as a whole. Approaches to the meaningful concept of «costs» in the scientific works of many scholars are considered. An analysis of the development of the aircraft-building industry of Ukraine is carried out. The problems of insufficient development of the industry and factors of negative influence are identified; a process-oriented approach to the formation of a process management system at domestic aircraft-building enterprises is proposed by combining the method of determining the target costs and the method of determining costs by processes. The implementation of the cost management system of aircraft-building enterprises by the processes will lead to the planning of the level of costs, identifying problem spots and determining unused reserves for the efficient management of the activities of enterprises in the aircraft-building industry in general.

Keywords

• costs
• aircraft-building enterprises
• factors of influence
• cost management system
• process management