УДК 657.471

Bahrat Olehovych KHACHATURIAN
Applicant, Kharkiv Petro Vasylenko National Technical University of Agriculture


Introduction. The modern period is characterized by high dynamics of all factors of cost formation. Therefore, there is an objective need for constant and comprehensive monitoring of the level of production cost. Fuller use of the company’s ability to reduce costs and cost of a unit of production provides cost management.

The purpose of the paper is to build the architecture of the cost management system.

Results. Cost management system – a set of techniques and methods, tools and levers of influence on cost formation, aimed at achieving their maximum efficiency in the enterprise in the process of reproduction, for constant control of their level and stimulate the decline. The cost management system covers a set of functions: planning, forecasting, valuation, accounting, analysis, control and regulation of costs, motivation, organizational forms of influence. The clarification of the purpose, tasks, principles, methods and tools of the cost management system provides an opportunity to solve the problems of their effective control and management, the task of improving the profitability and financial stabilization of enterprises.

Conclusions. The accounting, analytical, organizational, technological and economic aspects of the state of the cost management system in agricultural enterprises shows its actual low level. In order to improve the efficiency of the system of formation and management of costs necessary are: allocation of centers of responsibility; organization of cost accounting in terms of centers of responsibility, places of their occurrence and types of products; identification and use of factors of resource saving and cost reduction through analysis; development of a system of evaluation indicators; introduction of rational methods of cost accounting and calculation; budgeting; forming a system of employee motivation to reduce and control costs.


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The article was received 24.09.2018