Abstract: The article actualized and substantiated the use of value as a criterion for the management of enterprise and its development. It is determined that the market value is traditionally determined in order to implement the Sales act of the company and is the basis of market price formation. It is proved that unlike the market value fundamental characterizes the company not only as an object of investment interest of participants in market relations, but also as an entity, that is the manufacturer of economic goods, and consequently, cost. Considering the fundamental value, as the basis for forming the target model of the enterprise, the need for managerial focusing on the drivers of its (fundamental cost) growth is proven. According to the results of the critical analysis of the models of cost growth (A. Rappataport, G. Arnold, Yu Brighema, A. Dammodaran, I. Ivaskovskoi, S.

Mordashova, I. Yegyereva, VBM-models), with the purpose of conducting managerial evaluation, the company argued. The feasibility of using those based on the methodology of economic profit. Based on the combination of the content of A Rappaport, G. Arnold, I. ivaskovskoi and VBM models, the expediency of priority management focusing on the spread of profitability of the implementation determined by the level of business competitiveness is proved. At the same time, asset performance, their size and product sales volumes are defined as second-order factors, which can also be formalized on growth drivers, but not only in mathematical but logical interpretations.

The results of the factor interpretation of the economic profit model and their implementation in the practice of domestic industrial enterprises are presented. It is determined that the positive dynamics of the fundamental cost of sampling of the studied domestic industrial enterprises is ensured by an increase in the cost of resources, while trends regarding added value are devastating. It is concluded that the performance and efficiency of industrial enterprises is a insufficient precondition for their costly growth. The main focus of the enterprise data management should be shifted to ensure their competitiveness as the key prerequisites for the formation of cost. Such emphasis actualizes the need for a factual interpretation of competitiveness in the aspect of costly management of the enterprise.