GENEZIS OF CATEGORIAL APPARATUS OF THE ENTERPRISE’S COSTS MANAGEMENT PROCESS

Abstract

The article deals with the evolution of the "costs" category’s formation. The stages of the interpretation’s formation of the "costs" category in the development of economic science are determined. The essence, forms and tools of costs research of various scientific schools are revealed. The disclosure of the "costs" category in the interpretation of modern scientists has been explored. Detection of different approaches to understanding costs made it possible to group them in different directions. So, part of the scientists used the resource approach to determine the cost. The economic approach, which links the costs with the financial result, is singled out. Consideration of costs in connection with the enterprise’s assets and liabilities allowed to allocate accounting approach to interpretation of costs. Also, scientists interpreted costs with the managerial and marketing approach. The generalization of scientific and methodological approaches made it possible to formulate the actual definition of costs taking into consideration the technological and organizational features of the enterprise. The necessity to consider costs from the management position is proved, that needs to specify the "cost management" category. The terminological differences of the "cost management" category in the wording of various authors have been analyzed, that made it possible to formulate the actual definition of this concept. It is determined that cost management is a dynamic process of purposeful costs influence on the enterprise in order to optimize it, in order to achieve strategic and tactical objectives of the enterprise, taking into consideration its technological and organizational peculiarities, aimed to satisfy the consumer’s needs.