Production audit and cost control in the context of digitalization

Subject. The article investigates the specifics of production audit and cost control at industrial enterprises in the context of digitalization and automation of production processes. Objectives. The study aims at the development of practical recommendations and a mathematical model for optimizing production audit and cost control in conditions of digitalization to improve the efficiency of management of industrial enterprise. Methods. The research employs the analysis of stages of information technology implementation in the cost management system, in particular, production audit and cost controlling, the comparative analysis of their features, limitations, and possibilities of using Russian-made digital products. Results. The paper shows the place of production audit and cost control in the cost management system, the relationship with cost analysis, including production analysis; the stages of information technology implementation in the cost management system, and comparative characteristics of methods and approaches to production audit and cost control. It presents practical recommendations for integration of production audit and controlling tools into the enterprise management system. We developed and tested a mathematical model to assess the feasibility of introducing digital technologies; demonstrated that digitalization has a positive impact on the performance of enterprises on the case of electrical engineering companies of the Samara Oblast. Conclusions. The findings can be applied at industrial enterprises to increase the efficiency of cost control and management through the integration of modern digital tools. The study predicts further development of production audit and cost control methods in the context of digital transformation of industry.