IMPLEMENTATION OF INDUSTRIAL INTERNET OF THINGS (IIoT) TECHNOLOGIES IN THE ENTERPRISE COST MANAGEMENT SYSTEM

Abstract

The study is devoted to the problem of overcoming information asymmetry in the cost management of industrial enterprises through the integration of digital technologies into operational activities. In the context of the transition to Industry 4.0 standards, traditional management accounting methods demonstrate limited effectiveness, especially at enterprises with a continuous technological cycle. The aim of the work is to develop an organizational and economic mechanism for the implementation of Industrial Internet of Things (IIoT) technologies in the processes of calculating direct technological costs. It has been established that the use of absorption costing leads to the systematic distortion of management information due to the averaging of dynamic fluctuations in energy consumption, the variability of technological modes, and losses from equipment micro-stops. To solve this problem, a transition to data-driven management based on a three-level architecture is proposed: the field level (cyber-physical sensors), the integration level (MES/SCADA), and the management level (dynamic costing). The empirical testing of the mechanism was carried out at a PVC panel extrusion production site. It has been proven that the implementation of IIoT infrastructure allows for the localization of direct technological costs at the level of a separate production batch within a single working shift. Based on the data from smart meters and gravimetric feeders, a significant variability in resource intensity depending on the composition of the raw material recipe was revealed. In particular, it is shown that the use of secondary raw materials causes differences in costs that remain unnoticed when applying averaged accounting methods, creating risks for well-founded pricing. The research results confirm that the digitalization of production data collection creates a transparent analytical environment for operational cost management. The elimination of information asymmetry forms the basis for optimizing pricing policy, rationally using resources, and increasing the enterprise's profitability. The practical value of the work lies in the possibility of implementing the proposed mechanism at existing production facilities through retrofitting without stopping core operational processes.