Methodological approach to cost management in purchasing activities: savings plan and its implementation.

Abstract

The paper is devoted to the views of cost management in the field of purchasing activity with the help of making and realization of cost savings plan. There was presented international experience and elements of its implementation in order to improve organization’s operational efficiency. The research is made with the aim and necessity of usage on the industrial enterprises and large companies with a wide sales network (banks, financial institutions, trading companies, enterprises etc.).