Adaptation of modern cost management methods of industrial enterprises in the context of post-war economic recovery of Ukraine

Abstract

Purpose. The aim of this article is to provide a theoretical justification and practical analysis of the feasibility of adapting modern cost management methods to the specific conditions faced by Ukrainian industrial enterprises in the post-war recovery period. The study addresses transformational challenges, economic instability, and the urgent need for strategic modernization of accounting and managerial systems. The authors seek to identify which cost control approaches can ensure efficiency, flexibility, and competitiveness of domestic production amid integration into the European market. Methods. The research applies a combination of general scientific and specialized methods, including systems analysis, comparative analysis of cost accounting approaches, critical literature review, and expert assessment of the applicability of selected methods to current economic conditions. Particular emphasis is placed on synthesizing approaches and identifying the advantages of hybrid models that integrate strategic vision with operational efficiency in cost management systems. Results. The study concludes that the most appropriate cost management tools for Ukrainian enterprises during the recovery period are: Responsibility Center Management (RCM), Activity-Based Costing (ABC), Target Costing, and Kaizen Costing. These methods are recognized for their ability to adapt quickly to changes, ensure precise cost allocation, and strengthen managerial accountability at various organizational levels. Conversely, the study highlights that methods such as Direct Costing, Cost-Killing, and CVP analysis demonstrate limited applicability under macroeconomic instability. The application of Absorption Costing is deemed inefficient in crisis-affected production systems due to its complexity and limited responsiveness. Conclusions. The article proposes conceptual frameworks for the development of integrated cost management systems, prioritizing digitalization, transparency, and strategic oversight. Future research directions include sector-specific differentiation of cost control models, the creation of algorithms for integration with ERP platforms, assessment of institutional barriers to implementation, and the development of methodologies to evaluate the effectiveness of cost strategies in Ukraine's real economy sector.