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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 thedoi:10.24115/s2446-622020217extra-b936p.349-364 fatcat:asiarbbhjvbi7fcz7rgox4qhbe