L.R. Koretskaya, A.M. Gubernatorov

The essence of the integration approach is to justify the company's development strategic objectives, the choice of optimal management solutions in restructuring costs, the establishment of such estimates of the risk mitigation, which, with the effective use of limited production resources, with a high degree of probability will lead to the achievement of expected future qualitative and quantitative results. Integration costs are understood as the total cost of production factors need to be integrated into the structure of the industry in the production and sale of products expressed in monetary terms. The implication of including the cost of organizing work on industrial restructuring and transaction costs arises from the need to enter into and control of contracts, each conversion during production disintegrated. To create a system of cost control glass companies are encouraged to use the system analysis of cost management in the restructuring of the company. A system of cost control of glass companies includes a set of activities, methods and tools designed to organize, coordinate and implement activities to reduce costs, optimize their structure and, ultimately, help to improve efficiency and competitiveness of the enterprise.