Object of research: a process of management indirect expenses is in economic activity of machine-building enterprises. Objective of research: development of methodical principles of management the indirect expenses of machine-building enterprises and development for them of organizationally-methodical positions and practical recommendations. Research methods and apparatus: scientific methods are utillized: analysis of the systems, abstractly-logical approach, statistical and graphic methods, economical-mathematical design, methods of the linear programming and simplex-method, cross-correlation analysis, morphological analysis. Theoretic and practical results: theoretical-methodical principles of choice of bases of allocation of indirect expenses, which it is suggested to carry out on the basis of analysis of technical-economic descriptions of production, system of payment of labor, structure of direct charges within the framework of separate centers of their origin, are improved; the methodical going is improved near prognostication of indirect expenses, which will allow to promote exactness of prognostication of their size due to grouping of the proper charges after the signs of their dynamics, sensitiveness, to the changes of production and scopes of intervals of relevation volumes; methodical principles of optimization of nomenclature of products are improved after the index of marginal profit in part of list of limitations of task of the linear programming. Existent limitations are complemented such indexes, as resources of enterprise after production possibilities, financial resources taking into account requirements in relation to the satisfactory structure of passive voices, volumes of scarce resources, break-even of production points and external limitations; systematization of modern methods of calculation of unit cost got further development, considered depending on plenitude of taking of charges on an unit cost, methods of allocation of indirect expenses on the types of products and principles of taking of indirect expenses on units of products on the degree of readiness of wares to realization; the theoretical ground of the methodical going got development near organization of the system of calculation of unit cost for the different types of organization of machine-building enterprises; further development was got by theoretical principles of ground of descriptions of the system of calculation of unit cost for the different stages of its life cycle, which are based on the formulated necessities of marketing services of machine-building enterprises in relation to information about an unit cost on the different stages of its life cycle. Novelty: principles of operative estimation of maximally possible level of indirect expenses of enterprises of engineer on the basis of correlation of their size are first offered with the value of clean money stream which will allow operatively to estimate the maximally possible level of indirect expenses. Level of implementation: DE «Ukrburgaz» (Krasnograd), SE «LIKVO» (Kharkiv), in the academic process of NTU "KhPI" in the teaching of the courses «Economy of enterprises», «Organization of production and marketing», «Management resources and expenses». Sphere of application: management of the state administration and the Ministry of industrial policy of Ukraine, machine building plants, the academic process.
