Evaluation of the Business Process Sustainable Value Chain Based on Enterprise Cost Management

The article is about investigating of evaluation’s peculiarities of the business process value chain based on cost management at the example of industrial enterprise in a circular economy. The economy should urgently be redesigned so that resources aren’t wasted. Intentions to provide maximum level of energy efficiency of production, green occupations and sustainability, reduce the level of resources spending are promising areas of development each industry and the primary tasks of advanced countries and companies. It is investigated the production costs formation in the production sector and analysed factors influencing profit of industrial enterprises for sustainability. The results of this research indicate that the application of ABC can improve the accuracy of cost per unit calculation. It is proved that cost management of industrial enterprises should be considered as an independent module in the sytem of enterprise economic management, especially in terms of sustainability, the basis of which is the decisions making process grounded on organizational and methodological system of formation, cost allocation and cost industrial of products in accordance with long-term enterprise’s goals. On this basis, activity-based management tools can contribute to a more accurate calculation of environmental costs, in line with a sustainable product value chain. The ways of reducing the cost of products based on the cost formation centers have been substantiated. It is obtained that general economic costs and their distribution by types should combined with the management theory and the idea of sustainability to view business as contributing to society’s sustainable development.