Doctor of Economics, Professor at Omsk F.M. Dostoevsky State University
Russian Federation


The article deals with the theoretical and methodological aspects of traditional and entrepreneurial cost management in production and business structures. The holistic view on the issue of developing the methodology to research the traditional and entrepreneurial cost management within the framework of innovative economy is presented. The concepts of costs, expenses and expenditure with relevance to business entities are theoretically grounded. The meaning of entrepreneurial cost management, its basic parameters are investigated and theoretically grounded; the specific features and characteristics of entrepreneurial cost management are identified and substantiated. The article specifies the selection criteria for entrepreneurial cost management tool base and gives evidence to applying the functional approach when grounding the concept of entrepreneurial management costs. The key features of entrepreneurial cost management are revealed, and the comparative characteristics of traditional cost management and entrepreneurial cost management are presented. The criteria for developing entrepreneurial cost management are substantiated.


Full Text


A. Tevelevich (2010) Theoretical Foundations of Entrepreneurial Cost Management // Herald of Omsk University.Series: Economy, №4. 112-116.

V. Kerimov (2003) Management Accounting. - Moskow: Publishing and Trading Corporation "Dashkov and Co».

V. Lebedev (2000) Cost Management at the Enterprise. - SPb .: Publishing House "Business Press".

L. Popova (2007) Cost Accounting, Calculating and Budget Planning in Some Production Sectors . - M .: Business and Services.

M. Trubochkina (2007) Entrepreneurial Cost Management. - Moskow: INFRA-M.

J. Groth and M. Kinney (1994) Cost Management and Value Creation. Management Decision, 32 (4).

C. MacNair (2006) Cusomer-driven Cost Management. Cost Management nov / dec.

I. Lieberman (2006) Cost Management. - Moscow: ICC "MarT".

A. Miller and A. Krutik (2014) Modernisation of Business Relations amid the Crisis // Herald of Omsk University. Economy Series. № 1. 129-136.

A. Miller (2015) The Theoretical Foundation of Ratio in Traditional and Entrepreneurial Cost Management // SibADI Herald, № 3 (43). 148-157.