Features of Enterprise Cost Management

Abstract

The article studies the economic essence of enterprise costs. It substantiates theoretical and methodological aspects of enterprise cost management. It proves that enterprise cost management is a complex and dynamic process that ensures achievement of high economic results of its functioning. The composition and structure of enterprise costs are analyzed; the factors that influenced this are analyzed. It is substantiated that in order to form an effective system of enterprise cost management, it is necessary to develop a management strategy, to carry out accounting and analysis of costs by their volume, dynamics, structure and centers of responsibility, to identify trends in the level, volume and structure of costs per unit of production, etc.