SCIENTIFIC APPROACHES TO THE SYSTEMATIZATION OF COST-GENERATING FACTORS IN THE COORDINATES OF ACHIEVING STRATEGIC AND TACTICAL GOALS BY AN ENTERPRISE

The article presents the results of the study of factors affecting the costs of an enterprise. The main goal of the study is an analysis of cost-generating factors and their systematization to improve the efficiency of enterprise cost management at the tactical and strategic levels.The relevance of the scientific problem is in the fact that a systematization of cost-forming factors depending on the strategic goal and tactical goals of an enterprise will contribute to increasing the level of efficiency of a cost management system. This affects not only the increase in profitability of an enterprise but also its successful development by increasing the level of competitiveness of the enterprise's products on principles of cost optimization.The study of literary sources and scientific approaches to the systematization of cost-forming factors made it possible to assert that this issue remains unresolved in full and requires research. Thus, cost-forming factors have varied classifications: structural and functional; production and non-production; national, sectoral and internal production; foreign economic, inter-branch and domestic, etc.The results of the analysis of scientific approaches to the definition of cost-forming factors made it possible to provide the definition of cost-forming factors as such conditions of the internal and external environment, because of which a level, volume, structure and dynamics of enterprise costs change.The classification of factors influencing the formation of enterprise costs is proposed, taking into account the state of the internal and external environment. The factors of the internal and external environment are proposed to be grouped according to the following characteristics: the possibility of their influence on costs, with the identification of groups of factors of a direct and an indirect influence; depending on a level of management with a selection of groups of strategic and tactical level factors. In addition, for the strategic level of cost management, it is proposed to single out the following groups of factors: economic, market, tax, financial, systemic.The results of the study may be of practical importance to may have applied value for heads of manufacturing enterprises in terms of cost management in relation to a company's achievement of strategic and tactical goals.