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Information × Registration Number 0219U101433, 0119U101626 , R & D reports Title Development of cost management model popup.stage_title Head KVACH IRYNA Ya., Registration Date 26-07-2019 Organization Kyiv National University of Trade and Economics popup.description2  The object of the research is the process of cost management on retail trade enterprises. The subject of the research is a set of methods of cost management on enterprises, including ABC-costing and Japanese concept of management kaizen. Scientific novelty of the results: a development of new scientific approach for informational and analytical provision on practical basis for the solution of effective cost management problem on retail trade enterprises, that has the first model of strategic innovative and investment model developed for efficient enterprise functioning on the predicted structure of goods stock with an overview of external factors impact. In result in our research, we combine an ABC-costing approach for costs management, which shows the growth of base as the main resource for costs by one unit of goods reduction, and in addition the method of one of Japanese concepts – kaizen, which is described as system “just in time”. The practical value of the work. According to the results of the study, prepared recommendations for cost management of individual entrepreneur Borodenko M.S. and suggested the model that well provide the effectiveness achievement by researched enterprise. The general analysis of internal and external factors conducted of individual entrepreneur Borodenko M.S. with the determination of the most significant. Viewed the methodological aspects of cost management. Conducted an analysis of competitiveness and profitability of individual entrepreneur Borodenko M.S. Suggested the method of ABC-costing and system of manufactory “just-in-time” on an enterprise under research. Product Description popup.authors KVACH IRYNA Ya. popup.nrat_date 2020-04-02 Close