Romashko O. Accounting and cost control in the system of economic security of enterprise

This research focuses on issues of accounting and internal control over management costs businesses in the context of economic security. Here are considered problems of formation system organizational methods of accounting and internal control costs, the economic substance and classification of expenditure based organizational and technological features of enterprises and impact the cost of their economic security. Improved accounting principles for cost centers and their places of origin and the method of cost accounting to ensure economic security and methodical approaches to internal cost control for reducing the risks of the enterprise. The study essentially spending their impact on the financial results of the company, the existing approaches to their accounts allowed to improve the organizational and methodological support of cost accounting to ensure economic security. To this end, developed a form of internal reporting for management decisions regarding the level of the impact of threats on the activities of the company.