Cognitive models of industrial enterprise cost management with identifiable parameters

The purpose of this study is to develop cognitive models of industrial enterprise cost management, which act as a tool for visualization and analysis of identifiable parameters, conditions and relationships. The authors substantiate the use of cognitive models for decision-making in cost management. The paper examines the potential and features of using such models to predict the level of industrial enterprise costs under the influence of identifiable parameters. The cognitive modeling tool makes it possible to determine and measure the influence of identifiable parameters that can both stimulate and restrain the implementation of various strategies for managing industrial enterprise costs.

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Publication Details

Journal
Russian Journal of Management
Published
2025-08-08
DOI
https://doi.org/10.29039/2500-1469-2025-13-7-194-205
Primary Topic
Business and Economic Development
Type
article
Field-Weighted Citation Impact
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article

Cognitive models of industrial enterprise cost management with identifiable parameters

M. S. Abrashkin, Svetlana Polskaya, Oksana Ivanova
Russian Journal of Management
Business and Economic Development
article

Cognitive models of industrial enterprise cost management with identifiable parameters

M. S. Abrashkin, Svetlana Polskaya, Oksana Ivanova
article en

Abstract

The purpose of this study is to develop cognitive models of industrial enterprise cost management, which act as a tool for visualization and analysis of identifiable parameters, conditions and relationships. The authors substantiate the use of cognitive models for decision-making in cost management. The paper examines the potential and features of using such models to predict the level of industrial enterprise costs under the influence of identifiable parameters. The cognitive modeling tool makes it possible to determine and measure the influence of identifiable parameters that can both stimulate and restrain the implementation of various strategies for managing industrial enterprise costs.

Russian Journal of ManagementVol. 13(7)
University of Technology (RU), Kostroma State Agricultural Academy (RU)
Peace, Justice and strong institutions
Openalex Percentile: Top 71%
Business and Economic Development
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