THE ESSENCE OF THE OPTIMAL COST STRATEGY

Abstract

This article highlights the role and significance of the optimal cost strategy in ensuring the sustainable development and competitiveness of enterprises.
The optimal cost strategy is an economic approach aimed at the rational use of resources, the reduction of inefficient expenditures, the optimization of production processes, and the improvement of cost structures through innovative solutions. The article analyzes cost analysis methods, the factors that shape costs at an optimal level, opportunities for the economical use of resources, and the impact of costs on product quality and competitiveness. In conclusion, it is noted that the optimal cost strategy serves enterprises not merely as a tool for reducing expenditures, but as an important strategic factor for strengthening their market position, increasing profitability, and achieving sustainable economic growth.