Efficiency of Introduction of a Cost Controlling System at the Enterprise
Abstract
The research indicates the relevance of controlling the costs of main gas transportation from the point of themodern concept of sustainable development. A review of the current state of the industry and enterprises at the
macro-, meso- and microeconomic level is provided. The author's scheme of assessing the impact of the cost
controlling system on business results is presented. The possible impact of the implementation of cost controlling
on the quantitative and qualitative indicators of the company is considered. The relationship between different
types of efficiency with the resource concept of the organization's efficiency is shown. The cumulative result of
testing the methodological tools of the cost controlling system at the gas transportation enterprise is provided. At
the same time, the testing calculation is based on the implementation of the combination of the controlling tools:
ABC methodology, benchmarking, and building a value chain. The results of the calculation of the expected effect
of the implementation of cost controlling in terms of the concept of sustainability (meso-level of evaluation) are
provided.
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