Xlapenov L. The perfection of the costs management on the coal-mining enterprises.

Object of research - control of costs of firm. The purpose of research - formation and implementation of the principled approaches to control of costs on the basis of complex, minings of idealized, practical and methodical problems. Method of testings and instrumentation - functional approach, . method of hierarchic decomposition, system - structural the analysis, structural method, budgetary method, vertical method, method of direct Idealized outcomes and the novelty - is designed a system of functional control of costs; the sequence of formation of the budgets of functional costs is designed. Practical outcomes and novelty - analysis of matrixes " functions - structural divisions of a function - robot ", calculation and interbudgetary relationships. A degree of an intrusion - the scientific rules are debated on seven conferences, are published in 17 transactionses and are inserted on three firms. An orb of usage - coal industry.