摘要：Based on the analysis of the features of changes in the institutional environment, the article analyzes the impact of digitalization on the conditions for the functioning and development of enterprises. The introduction of information technology has an impact on all spheres of activity of enterprises, and also leads to the transformation of relations between the consumer and the supplier of goods or services. The basic concepts of cost management of enterprises are analyzed, the problems of implementing the principles of cost management at domestic enterprises are considered. The analysis of the problems of the cost management introduction at the stages of the life cycle of the enterprise is done. It is proposed to consider the problems of cost management on the basis of a basic generalized model of the enterprise life cycle. It is shown that at various stages of the life cycle, the basic model of dynamic consistency of development indicators can undergo changes. Based on the dynamics of the cash flow and income of the enterprise, depending on the stage of the life cycle, modifications of the basic model of dynamic coordination of enterprises are proposed. The structure of the models, depending on the stage of the life cycle, is determined by the change in target settings in the enterprise. The proposed models can be used to assess the correct implementation of management decisions based on indicators and criteria for the value of the enterprise.
