SYSTEM OF COSTS MANAGEMENT AS AN INNOVATIVE FACTOR OF ENTERPRISE COMPETITIVENESS UPGRADING
It is suggested to treat costs management system as an innovative factor of upgrading the efficiency and enterprise competitiveness due to costs domination. The necessary conditions for formation of the effective cost management system are defined and the main causes of complexities while implementation of modern methods of costs management in Russian enterprises are formulated.
Keywords: innovative factor, efficiency, competitiveness, costs management system, forming
conditions, complexity of implementation.
Natalya S. Mikhaylova, candidate of Economics, associate professor. E-mail: mixnata@mail.ru; Artem A. Mikhaylov, candidate.Togliatti branch of Samara State University of Economics.