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Liburkina L. M.

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Analyzing Costs and Self-Cost in IT and the Media Sector
Khilman A. V.

Khilman, Anton V. (2026) “Analyzing Costs and Self-Cost in IT and the Media Sector.” Business Inform 5:186–194.
https://doi.org/10.32983/2222-4459-2026-5-186-194

Section: Information Technologies in the Economy

Article is written in Ukrainian
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UDC 005.6:657.471:004.7

Abstract:
The article thoroughly examines the features of forming, analyzing, and optimizing costs and self-cost in information technology and the media sector in the context of the digital transformation of the economy. The relevance of the topic is driven by deep structural changes in how companies’ costs are formed, associated with the dominance of intangible assets, intellectual capital, and digital business models, which necessitates rethinking traditional approaches to self-cost calculation and expense management. The research results showed that in high-tech industries, there is a transformation in the cost structure towards the dominance of intellectual capital, particularly spending on staff (70–80%) and content creation (up to 60%), which confirms the changing nature of value in the digital economy. It has been determined that the cost structure of the IT sector is characterized by a high share of spending on human capital and technological infrastructure, while in the media sector, the key role is played by costs for content creation and maintaining communication platforms. Approaches to cost classification have been summarized, and the feasibility of expanding them based on criteria such as digitalization, value creation, and intellectualization has been substantiated. Based on the research carried out, an economic-mathematical model for cost optimization was developed, taking into account technological, innovative, and market factors. Additionally, an author’s conception for cost optimization was proposed, which involves integrating digital management tools, a data-driven approach, and project-oriented organization of activities. It has been proved that applying these approaches helps improve cost management efficiency, ensures resource flexibility, and strengthens the competitive positions of enterprises. The scientific novelty lies in the development of theoretical principles regarding the classification of costs in the digital economy and the formation of an integrated approach to their optimization, taking into account the industry specifics of the IT and media sectors. The practical value of the results is in their potential use by IT and media sector enterprises to improve cost management systems, increase the efficiency of resource use, and adapt to the conditions of the digital economy.

Keywords: costs; self-cost; cost optimization; IT sector; media sector; digital economy; intellectual capital.

Tabl.: 1. Formulae: 2. Bibl.: 30.

Khilman Anton V. – Applicant, Department of Economics, Finance and Accounting, European University (16-V Akademіka Vernadskoho Blvd., Kyiv, 03115, Ukraine)

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