THE PLACE OF EVALUATION IN THE SYSTEM OF THE ENTERPRISE COST MANAGEMENT

With the development of market relations, the demand for the industrial enterprises cost management increases. The enterprise cost valuation is necessary for the selection of appropriate direction of its restructuring. When assessing the enterprise cost, they identify the alternative approaches to the enterprise management and determine which of them will provide the company with the most efficient and, consequently, higher market price, that is the main goal of the owners and the main task of the top managers of the enterprise. Cost valuation allows effective control of the enterprise cost. The paper proposes the system of cost management, which can be used in the process of its cost management by the strategic investors for the assessment of actually achieved level and the prospects of the company development, by the industrial enterprise owners for determination of the rate of top managers remuneration, and by the corporate management experts when conducting investment operations.