JEL classification: Р42
Introduction. With the transition to the market functions of enterprise management has expanded significantly, the requirements for their validity and efficiency have increased. There was a need to apply modern methods and tools of the cost management system in economic practice, which allow solving important tasks of improving the profitability and financial stabilization of enterprises, especially during periods of the financial crisis and deteriorating market conditions.
The purpose of the study is to identify elements of the system of cost management at the enterprise.
Results. The formation of a cost management system should be considered in the methodological, organizational, informational, economic and technological aspects, where the first aspect should cover the substantiation of concepts and the definition of methods, functions, technologies and methods of effective impact on the level of costs, in particular, on the forms and methods of motivation for reduction or optimization level of economic entities expenses. The second aspect should include the choice of the optimal form of their costs management organization (centralized, decentralized, mixed, etc.). The third aspect should relate to the formation of proper information management cost management. The economic aspect is related to the formation of the domestic machinery in each enterprise, and the technological – with high labor, energy, material-intensive production.
Conclusions. The cost management system should have a purpose, a task (function), principles, methods, tools, through which solve the problems of cost management.
Keywords: cost management, state regulation of expenses, concepts of development of cost management systems, break-even analysis, functional-cost system.
- Party`n, G. O. (2008). Upravlinnya vy`tratamy` pidpry`yemstva: konceptual`ni zasady`, metody` ta instrumentarij. [Management of enterprise costs: conceptual foundations, methods and tools]. UBS NBU. Kiev. Ukraine.
- Kolisny`k, M. Era nemy`loserdya: evolyuciya keruvannya vy`tratamy`. [Era of compassion: evolution of cost management]. Available at: http://www.investadviser.com.ua/ukr/publications/890.html.
- William, W. F. CPA «The 21st Century Paradigm». Accounting: Annual Edition, ‘99/00.
- Davy`dovy`ch, I. Ye. (2004). Upravlinnya vy`tratamy`. [Cost Management]. 2nd ed. Ekonomichna dumka. Ternopil. Ukraine.
- Shpy`kulyak, O. G. and Voskobijny`k, Yu. P.(2003). Vnutrishn`ogospodars`ki organizacijno-ekonomichni mexanizmy` zabezpechennya pry`butkovosti sil`s`kogospodars`ky`x pidpry`yemstv. [Intra-economic organizational and economic mechanisms for ensuring the profitability of agricultural enterprises]. IAE UAAN. Kiev. Ukraine.
- Dem’yanenko, S. I. (2005). Menedzhment agrarny`x pidpry`yemstv. [Management of agrarian enterprises]. KNEU. Kiev. Ukraine.
- Pushkar, M. S. (1997). Upravlins`ky`j oblik. [Management accounting]. 2nd ed. Poligrafist LTD. Ternopil. Ukraine.
- Gry`shko, N. V. (2009). Metodologiya upravlinnya vy`tratamy` promy`slovy`x pidpry`yemstv (vugledobuvna promy`slovist`). [Methodology of management of expenditures of industrial enterprises (coal mining industry)]. IEP NAN Ukrayiny`. Donetsk. Ukraine.
- Govorushko, T. A. (2008). «The mechanism of financial support of small business in the food industry». Ekonomika APK. no. 3. pp. 84 – 90.
- Greshhak, M. G. and Kocyuba, O. S. (2002). Upravlinnya vy`tratamy`. [Management costs]. KNEU. Kiev. Ukraine.
- Tury`lo, A. M. and Kravchuk, Yu. B., Tury`lo, A. A. (2006). Upravlinnya vy`tratamy` pidpry`yemstva. [Management of enterprise expenses]. Centr navch. literatury`. Kiev. Ukraine.
The article was received 05.08.2018