Розробка проекту щодо вдосконалення системи управління витратами в підприємницькій діяльності

Abstract

Costs are an important factor in any company's operations. Costs are the basis of pricing, limit the profit of the enterprise, determine the possibility of using price methods in the competitive struggle. The paper considers the economic essence of costs and their role in enterprise management. The analysis of cost management and ways of their improvement is carried out on the example of Lemtrans LLC.