EXISTING CHALLENGES IN ENTERPRISE COST MANAGEMENT

Abstract: Modern corporate landscapes face multi-faceted pressures that significantly complicate traditional fiscal controls. This article examines the existing challenges in enterprise cost management under conditions of global macroeconomic volatility, accelerating digital transformations, and escalating supply chain disruptions. Through an analytical evaluation of empirical industry surveys and contemporary financial data, the study identifies that while technology investments expand across corporations, structural deficiencies in data quality, integration complexity, and cloud resource sprawl heavily degrade the return on investment (ROI). Furthermore, systemic issues such as inflation and institutional skills gaps introduce compounding technical and operational debts. The study provides critical insights into moving from episodic cost-cutting measures toward sustained, platform-driven cost optimization.