Kotenko T. The Enterprise Cost Planning and Control in Financial Management

The thesis is devoted to planning and control costs. The concept of "cost", "expenses", "expenditures", "cost of" is investigated. The cost planning is defined and guidelines for its implementation are provided. The methods of enterprise planning and cost control are considered and suggestions for their improvement for management purposes are given. The ukrainian construction enterprises costs analysis and assessment are conducted as a basic stage for planning and control. The technique of break-even analysis for construction enterprises on the project level and for a separate building work is improved. The economic-mathematical prediction models for determining financial results for the planned costs in the future are developed.