RU

Keyword: «strategy»

This article examines the theoretical and practical aspects of implementing strategic cost control in organizations in the agro-industrial complex (AIC). It substantiates the need to transition from traditional cost control methods to a proactive strategic management system in the face of high environmental uncertainty. The functions, principles, and tools of strategic cost control are analyzed, including the balanced scorecard, SWOT and PEST analysis, KPIs, and scenario planning. Particular attention is paid to the impact of digitalization and automation on the development of analytical capabilities in cost control. The mechanism for implementing strategic cost control at an agricultural enterprise is described, and the main barriers and risks are identified. It is concluded that strategic cost control is a key factor in ensuring the sustainable development and competitiveness of agricultural organizations.