Organizational Innovation in Cost Management as a Factor of Increasing the Competitiveness of the Enterprise

  • Alexander N. VizgunovEmail author
  • Yuri V. Trifonov
  • Anna A. Abrosimova
  • Tatyana E. Maslova
  • Pavel S. Shalabaev
Conference paper
Part of the Lecture Notes in Networks and Systems book series (LNNS, volume 91)


In the condition of global competition and development of the innovative economy, organizational innovations in the field of cost management play an important role. Introduction of modern methods of cost management should be carried out taking into account specifics of the economic environment of the enterprise. The aim of the article is to develop a method of cost management based on the use of the basic provisions of the ABC/ABM method and taking into account conditions of dynamically changing economic environment. The approach proposed by the authors involves identification of the most important, key types of costs in the structure of the production cost. On the basis of data on key types of costs, rules for allocation of indirect costs between types of output are determined. Also, data on key types serve as information for analysis of cost optimization options and minimization of risks associated with the use of certain types of resources. This work discusses the peculiarities of an organization of cost management procedures, such as analysis and control, based on the use of data on key costs. Practical results of application of the technique are illustrated on the example of the Russian enterprise of the wood processing industry.


Cost management Cost analysis Activity-Based Costing (ABC) Woodworking industry Organizational innovations 

JEL Code

D24 L73 


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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  • Alexander N. Vizgunov
    • 1
    Email author
  • Yuri V. Trifonov
    • 2
  • Anna A. Abrosimova
    • 2
  • Tatyana E. Maslova
    • 2
  • Pavel S. Shalabaev
    • 2
  1. 1.National Research University Higher School of EconomicsMoscowRussian Federation
  2. 2.Nizhny Novgorod State University named after N.I. LobachevskyNizhny NovgorodRussian Federation

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