Дослідження напрямків удосконалення управлінням накладними витратами на промислових підприємствах

Abstract

The problems of improvement of unprofitable costs management at the machine-building enterprises are considered in the article. The reasons that decrease the efficiency of costs reduction events at the enterprises are analysed. The new technique of overhead costs optimisation in the industrial organisations is offered, the structure of events for optimisation of unprofitable costs level is resulted.