PRACTICES IN ENTERPRISE COST STRUCTURE MANAGEMENT AND DIRECTIONS FOR IMPROVEMENT
DOI:
https://doi.org/10.5281/zenodo.20308633Keywords:
costs, management, structure, optimization, enterprise, profitability, accounting, regression, overhead costs, efficiency, strategy, financial analysis, allocation, variables, analysisAbstract
Managing enterprise cost structures involves analyzing and optimizing the proportion of fixed and
variable expenses in order to improve financial performance. This study examines current cost management
practices in manufacturing enterprises and proposes statistical methods for identifying inefficiencies. The
primary objective of the research is to develop effective approaches for reducing production costs and increasing
operating profit margins. By applying quantitative analysis, including regression modeling and financial ratio
assessment, the study evaluates the impact of overhead cost allocation on overall profitability. The findings
indicate that adopting activity-based costing methods and optimizing variable cost ratios can increase operating
profit by up to 15 percent. In addition, the study provides an empirical analysis of local enterprise financial data
and offers practical recommendations for implementing advanced cost-monitoring systems. The conclusions
obtained are valuable for developing efficient and sustainable corporate financial strategies in competitive
economic environments
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