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Actual Problems of
Economics and Law

 

16+

 

DOI: 10.21202/1993-047X.09.2015.1.187-192

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Authors :
1. Timur Vladimirovich Kramin, Doctor of Economics, Professor, Director of Scientific-Research Institute for the Issue of Social-Economic Development
Institute of Economics, Management and Law (Kazan), Russia

2. Irina Viktorovna Mirgaleyeva, Doctor of Economics, Associate Professor
Institute of Economics, Management and Law (Kazan), Russia



Forming the corporate strategy of cost management of an industrial enterprise


Objective: to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management.

Methods: institutional, cost and systemic approaches.


Results: in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system, the classification of corporate strategy is used, which is universal from the point of view of cost management: integration at the level of managerial decision-making; integration at the level of key competencies; integration at the level of cost factors; integration at integrative-cost level. Each of these types of integration involves vertical and horizontal integration.

Scientific novelty: in the article the corporate strategies classification is elaborated, in the framework of the cost management system.


Practical value: a holistic, systemic approach to the corporate strategy classification facilitates the search, selection and forming of optimal corporate strategy for each specific business. The main tool of this choice is the concept of cost management.
 


Keywords :

Corporate strategy; Cost management; Integration; Competitive advantages; Strategic economy units; Transaction costs; Core competence; Mega-competence; Command competence; Individual competence


Bibliography :

1.    Skott, M.K. Faktory stoimosti: rukovodstvo dlya menedzherov po vyyavleniyu rychagov sozdaniya stoimosti (Factors of cost: manual for managers on determining the cost creation levers). Moscow: Olimp-Biznes, 2001, 432 p.
2.    Kramin, T.V. Metodologiya formirovaniya sistemy upravleniya stoimost'yu kompanii na osnove institutsional'nogo podkhoda (Methodology of forming the cost management system of a company basing on institutional approach). Problemy sovremennoi ekonomiki, 2006, no. 3–4, pp. 143–146.
3.    Kramin, T.V. Upravlenie transaktsionnymi izderzhkami v sisteme upravleniya stoimost'yu kompanii (Transaction costs management in the cost management system of a company). Ekonomicheskie nauki, 2007, no. 31, pp. 140–146.
4.    Andrissen, D., Tissen, R. Nevesomoe bogatstvo. Opredelite stoimost' vashei kompanii v ekonomike nematerial'nykh aktivov (Weightless wealth. Determine the cost of your company in the economy of non-material assets). Moscow: ZAO "Olimp-Biznes", 2004, 304 p.
5.    Yakupova, N.M. Otlichitel'nye osobennosti form integratsii (Distinctive features of integration forms). Ekonomicheskii vestnik Respubliki Tatarstan, 2005, no. 2–3, pp. 54–57.
 


Citation :

Kramin T.V., Mirgaleyeva I.V. Forming the corporate strategy of cost management of an industrial enterprise, Actual Problems of Economics and Law, 2015, No. 1 (33), pp. 187–192.
 


Type of article : The scientific article

Date of receipt of the article :
14.01.2015

Date of adoption of the print :
23.02.2015

Date of online accommodation :
15.04.2015