COST MANAGEMENT FOR PRODUCING CONSTRUCTION MATERIALS WHILE INTRODUCING INNOVATION TECHNOLOGIES
The article considers the issues of costs management at the enterprises producing construction materials. The system of target costing is analyzed. The formula for calculating target direct costs is suggested. The conclusion is made about applying target costing to costs management that can help to optimize the resources on development stage.
Larisa A. Anisimova, a post-graduate student at Samara State University of Economics.