Diagnostics of problems and barriers to the functioning of mechanisms for managing resources and costs of domestic enterprises in the current crisis conditions

Abstract

The article examines the essence and structure of the resource management mechanism and the cost management mechanism under the crisis conditions currently experienced by Ukrainian enterprises. Based on the analysis of scientific approaches, a generalized understanding of these mechanisms' content, structure, and functional purpose has been developed. It is established that, despite being part of the unified operational management system, these mechanisms have significant differences, determined by the specifics of their management objects, functional tasks, and applied tools and methods. At the same time, the study proves that the resource and cost management mechanisms are closely interconnected and mutually dependent. Changes in resource availability directly affect the level, structure, and dynamics of costs. In turn, the effectiveness of cost management directly determines the enterprise’s financial capacity to attract, use, and reproduce resources. This interdependence objectively creates the need for synchronized management of both mechanisms within a single, integrated management system. The research identifies common and specific problems affecting the functioning of these mechanisms in the current crisis. Common problems include disrupted logistics, shortages of critical resources, rising prices, and limited financial access. Resource management faces challenges such as physical inaccessibility of key resources, unstable supply chains, and loss of qualified personnel. Cost management problems arise from rapidly increasing production costs, unforeseen operational expenses, and ineffective real-time cost control systems. The study substantiates the need for an adaptive and comprehensive system of methods, tools, and organizational measures to ensure effective resource and cost management under conditions of uncertainty and increased external risks. These mechanisms should be treated not as isolated tools but as closely interconnected components of a holistic operational management system. Such an approach will ensure the coordination of decisions in resource provision and cost policy, enhancing Ukrainian enterprises' financial stability, adaptability, and competitiveness in today’s extremely challenging and unstable environment.