FINANCIAL MECHANISM OF COST MANAGEMENT ON AERO-SPACE PRODUCTION ENTERPRISES
The definitions of financial mechanism and cost management are given. The special features of aero-space production enterprises are described. The system of cost management on enterprise is dealt with. The most important issues of cost management are considered; the variants of their solutions are presented. The classification of costs on enterprises is examined; the formation technique of output cost value of aero-space production enterprises is described. The working balances of increase of enterprises costs total level and cost value of output are evoked in the article.
Irina V. Zinovyeva, a post-graduate student of Samara State Aerospace University (National research Institute).