Engineering enterprise cost management policy in a developing real economy

The article is devoted to the study of the problem of commercial costs distribution of a machine-building enterprise based on economic policies for managing production and product promotion costs in emerging economies. Theoretical and methodological approaches to the instrumentalisation of accounting and calculation work are studied in order to structure the set of techniques and methods for allocating sales costs to the total cost of production. As a result of the decomposition of commercial activities into relevant processes and the selection of distribution indicators that are economically adequate for them. Offered to the widespread use of economic policies for managing production and product promotion costs in emerging economies, based on the application of the proposed processes and the author bases the distribution on the production costs spent on sell costs will significantly improve the accuracy of the calculation results; provide relevant data making processes both operational and strategic decision-making aimed at reducing the level of costs.