OPTIMIZATION OF OPERATING COSTS IN THE ORGANIZATION'S MANAGEMENT SYSTEM

Abstract

The article substantiates the theoretical and applied foundations of optimizing operating costs within the management system of an organization under conditions of a war-affected economy. It is determined that heightened uncertainty, resource constraints, disruption of supply chains, and instability of the energy system necessitate the transformation of traditional cost management approaches toward integrated, adaptive, and risk-oriented models. The study identifies and systematizes key areas of operating cost optimization for enterprises in the real sector of the economy, including energy efficiency and energy autonomy, rationalization of logistics and supply chains, digitalization and automation of business processes, optimization of personnel costs combined with increased labor productivity, and the implementation of lean approaches in production processes.

The methodological toolkit for implementing each of the identified areas is substantiated, encompassing the introduction of energy-efficient technologies, diversification of suppliers, application of modern IT solutions, flexible forms of employment, and continuous improvement practices. It is proven that the comprehensive application of these instruments ensures a synergistic effect manifested in reduced operating costs, improved resource efficiency, enhanced transparency and controllability of processes, and strengthened resilience of enterprises to external shocks.

The scientific novelty of the study lies in the development of a systemic approach to optimizing operating costs, which integrates operational, financial, and strategic management levels. The practical significance of the results is determined by the possibility of their application in forming effective management decisions aimed at ensuring the sustainability, competitiveness, and adaptability of enterprises in both wartime and post-war economic recovery conditions.