УПРАВЛЕНИЕ ЗАТРАТАМИ НА ПРЕДПРИЯТИЯХ РАКЕТНО-КОСМИЧЕСКОЙ ПРОМЫШЛЕННОСТИ

摘要

The paper tackles the issue of the cost management methodological approaches enhancement. The main purpose of the paper consists in developing the cost management financial mechanism based on EVA concept for the space-rocket industry enterprises as an instrument of increasing the enterprise financial stability and competitiveness. System approach to financial management theoretical basics summarizing and analysis composes a methodological base of the research. While conducting the research the author employs the methods of financial analysis and forecasting, economic-mathematical modeling and expert assessment. The author identified space-rocket industry enterprises' specifics and explored cost management methods existent in economic science. The economic value added concept is a method on which basis the financial mechanism of cost management is developed. As a result, the indicators of the EVA concept were modified. The adaptation of the basic indicators of the EVA method to the cost structure of the space-rocket industry enterprises and the technique of calculating EVA are specific to the organization of production and the budget process. They allow identify the basic elements of economic value added cost, i. e. purchase of materials (EVA_M), staff salaries (EVA_r, equipment handling (EVA_a) and other expenses (EVA_u, characterizing the efficiency of rocket space technique production process. Moreover, the optimal cost financing structure was identified. The results of the research were proved on the example of the space-rocket industry enterprises. Finally, we conclude that the most expensive source of funds are borrowed funds, which effective use will consist in material and other costs financing at their expense, but costs of labor and depreciation deductions is preferable to be financed from the own funds.%Работа посвящена расширению методологических подходов к управлению затратами предприятий ракетно-космической промышленности (РКП). В ходе исследования выявлены особенности предприятий РКП. Исследованы существующие в экономической науке методы управления затратами. В качестве метода, на основе которого разрабатывается финансовый механизм управления затратами, выбирается концепция экономической добавленной стоимости (концепция EVA). Показатели концепции EVA модифицируются. Результаты исследования апробируются на примере предприятия РКП.