Areas of optimization of operating expenses of a construction enterprise
DOI:
https://doi.org/10.32347/2707-501x.2019.40.164-173Keywords:
cost management, cost optimization, competitiveness, construction, cost.Abstract
The efficient operation of a construction company depends on the rational use of all kinds of resources, which necessitates the transition to an optimal cost management system.
The article discusses the essence, meaning and classification of operating expenses of financial and economic activity of a construction enterprise. The notion of optimization of expenses is defined and the directions of optimization of expenses are adjusted, which allows to use resources of the enterprise more efficiently, to reduce the production cost and maximize profit.
References
Andryanova, T.R (1999). Priamye y kosvennye postavky // Resursy, Ynformatsyia, Snabzhenye, Konkurentsyia. – № 4. – S. 38.
Drury, K (2012). Upravlencheskyj y proyzvodstvennyj: uchebnyj kompleks dlia studentov. – 6-e yzd. - M.: YuNYTY - DANA. – 1423 p.
Kachmaryk, Ya.D (2007). Vytraty pidpryiemstva ta shliakhy ikh optymizatsii / Ya. Kachmaryk, O. Vereschyns'ka // naukovyj visnyk NLTU :zbirnyk naukovo-tekhnichnykh prats'. — L'viv. — 17.4. — p.174-177.
Kolisnyk, H.M (2011). Skladovi systemy upravlinnia vytratamy pidpryiemnyts'kykh struktur [Elektronnyj resurs] / H.M. Kolisnyk // Ekonomichnyj visnyk universytetu. DVNZ «Pereiaslav-Khmel'nytskyj derzhavnyj pedohahichnyj un-t im. H. Skovorody». – Vyp. 17/2. – p. 66–69. – Rezhym dostupu do resursu http://www.uk.x-pdf.ru/5ekonomika/1711469-1-udk-65-336-kolisnik-kandidat-ekonomichnihnauk-docent-kafedri-obliku-auditu-zakarpatskogo-derzhavnogo-universitetu.php.
Kosyns'ka, O. V (2011). Optymizatsiia vytrat iak zasib pidvyschennia prybutkovosti pidpryiemstv [Elektronnyj resurs] // Formuvannia rynkovykh vidnosyn v Ukraini. — № 7(122). — p. 106-110. URL: http://nbuv.gov.ua/j-pdf/frvu_7_25.pdf.
Leonov, Ya.V (2010). Systema upravlinnia vytratamy iak faktor pidvyschennia konkurentospromozhnosti /Ya.V. Leonov, Yu.S. Herasymenko // Biuleten' Mizhnarodnoho Nobelivs'koho ekonomichnoho forumu. – № 1. Tom 2. – p.175-183.
Malinovs'ka I. Optymizatsiia struktury vytrat iak faktor pidvyschennia konkurentospromozhnosti pidpryiemstva [Elektronnyj resurs] / Iryna Malinovs'ka // materialy konferentsii «Efektyvnist' biznesu v umovakh transformatsii ekonomiky», 29.04.2011. — Rezhym dostupu do resursu: http://conf-cv.at.ua/forum/50-415-1.
Popovych H.V. Optymizatsiia vytrat pidpryiemstva, iak vazhlyvyj faktor pidvyschennia konkurentospromozhnosti [Elektronnyj resurs] / H.V. Popovych // materyaly konferentsyy «Aktual'nye problemy sovremennykh nauk». — 2011. — Rezhym dostupu do resursu: http://www.rusnauka.com/15_APSN_2011/Economics/14_87797.doc.htm.
Downloads
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).