Transformation of approaches to operating cost management at industrial enterprises

In the context of rapidly changing market environment, technological innovations and global competition, transformation of approaches to managing operating costs at industrial enterprises is becoming an important aspect. The key areas of transformation of approaches are considered, including the need to implement digital technologies, data analytics and artificial intelligence, sustainable development, the need to organize flexible personnel management, performance management and investment in innovation. The study identifies factors influencing the transformation of approaches to managing operating costs at industrial enterprises, and proposes their classification. When conducting a study of factors influencing the transformation of approaches to managing operating costs at industrial enterprises, methods of economic, statistical and system analysis were used, allowing us to evaluate the results in a comprehensive manner. To justify the relevance of transforming approaches to managing operational costs of industrial enterprises, key groups of factors are identified. These factors can be classified into internal and external, and also divided into economic, technological, and social.