Administrative technology of cost management through the distribution of financial responsibility among divisions

The article presents a comprehensive analysis of the financial planning methodology based on break–even point calculation as an alternative to traditional budgeting models focused on cash flow control. The study is conducted within a theoretical and analytical framework that integrates the concepts of managerial accounting, controlling, strategic planning, and digital transformation of budgeting processes. The analysis is based on recent Russian publications devoted to improving financial control systems and enhancing the transparency of managerial decision–making in the context of economic digitalization. The focus is placed on practical mechanisms that ensure the transition from cost–based budgeting to an investment–oriented expenditure model, including break–even analysis, the distribution of financial responsibility among divisions, the formation of a «financial collegium of managers» and the implementation of regular monitoring cycles covering yearly, monthly, and weekly periods. Particular attention is given to digital tools for implementing the methodology — ERP and BI systems that automate the monitoring of marginal income, enable prompt plan adjustments, and improve the accuracy of financial calculations. The novelty of the study lies in substantiating the break–even–based financial planning methodology as an administrative technology that facilitates the transition from fixed cost control to proactive financial management and fosters a culture of conscious responsibility among divisions for the overall corporate result. The article will be of interest to researchers and practitioners in the fields of managerial accounting, controlling, budgeting, digital management, and strategic organizational governance.