Systematization of cost management problems at garment enterprises of Ukraine

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.