Open AccessCONCEPTUAL ASPECTS OF MANAGEMENT ON THE BASIS OF COST
Author(s) -
T.A. Andreeva,
Tatyana Andreeva,
А. П. Тяпухин,
Alexey Tyapukihin
Publication year - 2019
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/article_5d4846be2f8d92.85982861
Subject(s) - value (mathematics) , object (grammar) , selection (genetic algorithm) , risk analysis (engineering) , computer science , management science , position (finance) , control (management) , conceptual model , business , process management , knowledge management , economics , artificial intelligence , finance , database , machine learning
The article reveals the theoretical and methodological aspects of the concept of value-based management, including the conceptual apparatus, a comprehensive review of domestic and foreign sources on the problem under study. The systematization of accumulated knowledge in the field of management on the basis of cost, including the classification of management options with the selection of the subject and object of management. Offered options for achieving the goals of the enterprise in the value chains. The structure of the cost-based management system is justified. The sequence of formation of the value flow control system is determined. The parameters and the main measures to optimize the value chain from the position of the final consumer of goods are established.