The Economic Substantiation for Managing the Business Projects of Enterprises

Abstract

The economic substantiation for managing the business projects of enterprises is considered. In particular, it is concluded about allocation of the main cost groups associated with such management, specially: costs of developing a business plan for a project (or a similar document); cost of finding the executors of a business project; costs of preparing documentation related to the management of a business project; costs of implementing a business project; costs of supporting the enterprise based on the results of the corresponding business project; costs of training staff as a result of a business project. Other signs of such a grouping are considered, in particular, by the elements of costs (material costs, labor costs, deductions for social events, depreciation and other operating costs) or by the items of costing (raw materials, semi-finished products, components, fuel and energy for technological purposes, basic and additional wages, etc.). The costs of managing a business project according to the specifics of their implementation has also been structured. The authors also allocated the costs directly related to the management of the business project; costs related to implementing additional business project agreements; costs not directly related to the management of a business project, but incurred by the enterprise to ensure the efficiency of business projecting. In implementing the economic substantiation for managing business projects, the importance of grouping the relevant management costs where it is possible to attribute them to a separate business project is specified (the costs that are directly related to a separate business project (direct costs) and the costs that do not directly relate to a separate business project (indirect costs)). Thus, having information on different types of structuring of the business project management costs, economic entities can diagnose them, form estimates and budgets, expand the lists of places of origin of costs, calculate the costs of alternative business projects, etc.

Keywords

• business project
• business projecting
• costs
• economic assessment
• costs optimization
• enterprise
• project management