Approaches to optimizing the costs of wholesale trading companies in modern realities

The article is examines some approaches to optimizing the costs of wholesale trading companies during the period of sanctions and increased external risks. The place and the role of the cost management system in the trade sector are described. The article highlights the importance of cost management in the structure of competitiveness of trading firms, examines key approaches to cost optimization, including: reduction of investment processes; logistics and inventory management; cost planning based on a scenario approach; reduction of accounts receivable; development of private brands; eliminating ineffective/allowable costs, and many others. Each of the approaches with a special perspective can be implemented on the basis of an optimization or collapse strategy, depending on the characteristics of costs and the business processes that form them.