(Національний технічний університет "Харківський політехнічний інститут", 2024) Chernyshenko, O.; Kobeleva, Tetyana; Poliakova, T.
In the current market economy conditions, the effectiveness of industrial enterprises largely depends on their ability to compete, which is closely linked to the cost of production. In this context, the planning of industrial goods' costs becomes a key aspect that influences pricing, profitability, and consequently, the stable financial position of the company. The relevance of developing effective cost planning methods and finding ways to reduce them is undoubted and driven by the need to increase competitiveness in domestic and international markets.
