Systematization of Cost Management Problems at Garment Enterprises of Ukraine

DOI

10.2991/aebmr.k.210210.004How to use a DOI?

Keywords

costs, management problems, cost management, garment enterprises, negative factors

Abstract

It is noted that the problems of effective cost management exist at macro-, meso-and micro levels. The basic factors at macro-, meso- and micro level factors that negatively affect the cost management of Ukrainian garment enterprises are identified. The degree of influence of the specified factors on expenses of the enterprise is shown. The chain of values for the enterprises of the garment industry of Ukraine is clearly reflected. The ratio of the number and volume of sales of small and medium-sized enterprises of Ukraine engaged in the production of clothing in 2019 is researched, which confirms the hypothesis of low efficiency of Ukrainian small garment enterprises. The production of branded clothing by domestic enterprises based on toll raw materials is shown. The matrix method is used to focus on factors that have a significant impact on costs and are regulated by garment companies.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nataliia Y. Radionova
AU  - Lidiya V. Synytsia
AU  - Svitlana O. Krasniuk
PY  - 2021
DA  - 2021/02/21
TI  - Systematization of Cost Management Problems at Garment Enterprises of Ukraine
BT  - Proceedings of the 6th International Conference on Economics, Management, Law and Education (EMLE 2020)
PB  - Atlantis Press
SP  - 15
EP  - 20
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210210.004
DO  - 10.2991/aebmr.k.210210.004
ID  - Radionova2021
ER  -