Enterprise cost management. Textbook. Gomonko E.A., Tarasova T.F.

contains theoretical and practical issues of cost management at the enterprise. The concept and essence of costs as an economic category are considered, various approaches to their classification are presented, theoretical and legal foundations of cost management, its information support are disclosed, the features of the analysis and planning of current costs at industrial and trade enterprises are identified, and the directions of their reduction are determined. Modern cost management systems are described, such as Standard Kost, Direct-Proking, Controlling.

for students of economic specialties.