The impact of the development of the digital economy on the cost structure of cost value

摘要

The rational planning of production costs and the problems of finding ways to optimally balance them, taking into account industry specifics of production, play an important role in the financial and economic activities of organizations in terms of technological transitivity. Identification of the main directions of increasing the economic and social efficiency of organizations that meet the requirements of the development of the digital economy is becoming a serious problem, the solution of which is possible, including through the improvement of organizational and economic methods of cost management. The article presents the results of the study of the cost structure of commercial organizations in various types of economic activity, where it was revealed that over the past four years, the ratio of cost components has generally not changed, but there are significant deviations from the general trend caused by industry specifics. The growth of activities related to the performance of work and the provision of services as opposed to the production sector was noted, which, in turn, differentiates the classification attributes of "material-intensive" and "salary-intensive" calculations in favor of the importance of labor resources. Further, the element "labor costs" was analyzed as the most susceptible to the influence of the digital economy in terms of quantitative and qualitative aspects, on the basis of which the main directions of improving the economic and social efficiency of management activities in this direction were formulated. The author suggests a model of interaction of cost elements with components characterizing the development of digital technologies, which can be used for the purposes of strategic planning and analysis in organizations with regard to the requirements of the Digital Economy Development Program in the Russian Federation.