Vorobeva S.A. 1
1 Ogarev Mordovia State University
Authorial determination of «management by estimation of cost of organization», the basic elements of this process are considered with the selection of models of estimation of cost, approaches and methods, used here. The analysis of the investigated process on a domestic industrial enterprise, that allowed to distinguish the key lacks of management the estimation of cost on this enterprise, is conducted. The use of control system offered an enterprise on the basis of cost approach with the selection of key factors to the cost for the improvement of quality of the administrative decisions, aimed at the increase of cost of enterprise, and also use of model of Economic value added (EVA). The calculation of cost of the investigated enterprise was produced on the basis of the indicated model, educing distinctions with the before used methodologies. In the total the comparative analysis of economic efficiency of independent management is carried out by the estimation of cost of enterprise and with bringing in of strange specialists, that allowed to draw conclusion about expedience of the worked out recommendations.