Merenkova L. Costs management of enterprise at the market economy

The object of research: costs for production and realization of products during work of enterprise; methods of research: methods of analysis, synthesis, theoretical generalization, system approach, grouping, economic analysis, comparison, idealization, economic and mathematical modeling, graphic method; theoretical and practical results: methodical approach for budget planning of production costs of enterprise; specifying the classification of costs; developing the theoretical and methodical aspects of management costs accounting of enterprise; methodical approach to complex carrying out of current and final control of costs; methodical recommendations for organizing centers of responsibilities for costs; practical meaning of received results are in usage of elaborated methodical recommendations to further effective consumption of resource for production of products and increasing profits of enterprise; the subject and level of application: the works are applied in JSC "Tyrboatom" and JSC "Starokramatorskiy machine-building plant"; sphere of usage: industrial enterprises, teaching process.