НОВЫЕ ПОДХОДЫ К УПРАВЛЕНИЮ ИЗДЕРЖКАМИ НА ОСНОВЕ СТРАТЕГИИ УСТОЙЧИВОГО РАЗВИТИЯ
NEW APPROACHES TO EXPENSES MANAGEMENT BASED ON SUSTAINABLE DEVELOPMENT STRATEGY

Summary/Abstract: The issues connected with expenses management in the situation when there is a lack of theoretical findings in the field of economic theory raising the responcibility for the safety level and preservation of human and ecological potential of the planet are researched in this paper. For the solution of the problem it is offered to stress attention on the realisation of the strategy of sustainable safe development when working out new approaches to expenses management. Economic essence of the notion “security” of expenses is refined, it is offered to take into account the specificity of their prolonged effect for the improvement of cost estimation methodology and its management system. To enhance expenses management the authors offer new group classification criteria of expenses thus widening theoretical positions and possibilities for practical usage of new techniques in the system of strategic expenses management. The article represents the most recent approach to the expences management with an accent on the usage of political will when choosing the variants of their expenditures depending on the wish to get the profit in the short-term perspective or deffered profit while safety expenses are high and competitive advantages are strengthening. Constituent indicators for diagnostics and evaluation of strategically significant expenses considering alternative cost of additional expences on the maintenance of irrational unjustified expences by the example of the industrial enterprise are worked out and offered. For the evaluation of the alternative cost of lost profits and potential loses it is recommended to use the methods of investment evaluation based on the use of discounting methods subject to nominal and real cost of financial equivalents as well as expert evaluation methods. For the improvement of budget expenses management the authors of this paper offer to consider the possibility of contract assigning the conditions aimed to eliminate negative consequences from the own financial sources of the executor who caused them after the contract expiration. Realisation of the offered directions in the economic thought will inevitabely demand new achievements in the social sphere directed at the upbringing of cultural and moral background as an integral characteristic of society`s sustainable development.

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