Optimization of operating costs in the organization’s management system

<jats:p>The article substantiates the theoretical and applied foundations for optimizing operating costs within an organization’s management system in a war-affected economy. It is determined that heightened uncertainty, resource constraints, supply chain disruptions, and energy system instability necessitate the transformation of traditional cost management approaches into integrated, adaptive, and risk-oriented models. The study identifies and systematizes key areas of operating cost optimization for enterprises in the real sector of the economy, including energy efficiency and energy autonomy, rationalization of logistics and supply chains, digitalization and automation of business processes, optimization of personnel costs combined with increased labor productivity, and the implementation of lean approaches in production processes. The methodological toolkit for implementing each identified area is substantiated and encompasses the introduction of energy-efficient technologies, supplier diversification, the application of modern IT solutions, flexible forms of employment, and continuous improvement practices. It has been proven that the comprehensive application of these instruments ensures a synergistic effect, manifested in reduced operating costs, improved resource efficiency, enhanced transparency and process controllability, and strengthened enterprise resilience to external shocks. The scientific novelty of the study lies in the development of a systemic approach to optimizing operating costs, which integrates operational, financial, and strategic management levels. The practical significance of the results lies in their potential to inform effective management decisions that ensure the sustainability, competitiveness, and adaptability of enterprises in both wartime and post-war economic recovery conditions. Keywords: management, enterprise management, organization, operating costs, cost structure, optimization processes.</jats:p>