Resumen
The subject of the study is the conditions and procedures for managing the cost of an innovative project. The purpose of the work is to form approaches to managing the cost of an innovative project at an industrial enterprise on the basis of an integrated approach. To achieve the goal, the following tasks are solved: analysis of processes for determining the cost of an innovative project, a review of methods for assessing the value of an innovative project and highlighting their disadvantages and advantages, developing an algorithm for selecting a method for assessing project costs, creating a cost management model for an innovative project. Among the methods proposed in the literature, it is taken into account: parametric evaluation, evaluation of real options, a bottom-up and top-down rating, and a method of comparable ratings (by analogs). The following results were obtained: the process of estimating the cost of an innovative project was analyzed and the factors influencing the determination of the cost were identified, the algorithm for choosing the method and the model for estimating the cost of the project were proposed. A description of the cost management structure of an innovative project, which consists of a logical sequence of stages: cost estimation, its detailing, cost planning and budgeting, project cost control, final project evaluation was done. The scheme of project cost estimation on the basis of a combination of input data, tools and methods of project cost estimation and source data is offered. A graphic model of the process cost management mechanism of the project has been developed. Indicators that are used as input to determine the cost of the project are highlighted. The methods that are used to estimate the cost of the project and, as a result, get information (data) of the final stage are identified. An analysis of the methods used to determine the cost of the project and based on the analysis developed an algorithm for selecting a method that provides a rational weighing of the cost of the project was done. The scheme of the process approach to project cost management is offered and on the basis of the analyzed models own model of estimation of cost of the innovative project is proposed. Conclusions: the article summarizes the results of the study and determines that in the future a promising task is the approbation of the proposed approaches, as well as the development of a cognitive approach to cost management of innovative projects.