On analysis of some factors of the sustainability of corporate business in the conditions of the covid-19 pandemic

The presented article aims to identify the key factors that can influence the success of sustainable management of corporate structures in a pandemic and post-pandemic state of the business environment. In the practical sphere, the authors set tasks to develop practical methods that can increase the efficiency of cost management in the strategic horizon and form a system of key performance indicators that allows to adequately assess the results of the corporation's activities. According to the authors, this should be done in advance and consider the lessons learned from cost management in the context of the COVID-19 pandemic. The results were obtained while testing the hypothesis about the relationship between the strategic cost management system and the quality of corporate business. This hypothesis is rejected by the external approach to business quality but confirmed by the internal approach to business quality