Shumylo Y. Costs management in conditions of budgeting at the enterprise

The dissertation is devoted to planning, analysis, estimation and control of costs level in conditions of budgeting. The essence of costs, costs management, budgeting, budget and their characteristics is defined. Costs classification is generalized, systematized and supplemented by a new feature. The new feature is method of measuring costs level depending on the object distribution. The interrelation between costs management and budgeting is argumented. Costs level of the industry of Ukraine, the enterprises of explored kind of economic activity and their selective set is analyzed. The financial state of enterprises selective set is estimated. Methodical approaches to planning, analysis, estimation and control of costs level are considered. Methodical recommendations of improvement in costs management are made on basis of their norms by the centers of enterprise financial responsibility. Suggestions for improvement in costs planning are made using costs budgeting, methods of correlation and regressive analysis. Suggestions for stages of the budget process automation are made. The forms of costs budget reports specific to the enterprise activity are worked-out.