Characteristics of enterprise cost management in the modern context.

The development of the retail sector in the Russian Federation is characterized by the parallel operation and evolution of two fundamentally different retail formats: traditional hypermarkets and innovative online marketplaces. Their economic efficiency and competitiveness are largely determined by the structure of operating and capital costs, as well as the specifics of the tax burden. This article provides a comprehensive comparative analysis of these cost categories, identifies the key determinants of their formation, forecasts future trends, and develops recommendations for improving the efficiency of the Russian retail sector.