Paskalova A. Financial controoling in enterprises cost management

The dissertation is devoted to the theoretical foundations of controlling costs and the development of its practical instruments for dairy producers. The essence of the concept of controlling costs was provided. Classification of company's expenses for making financial decisions was suggested. The methodical approach to the selection of instruments for controlling costs at dairy enterprises was proposed. The modification of Balanced ScoreCard based on cost controlling performance indicators was suggested. Internal financial control system diagnostics at dairy plants was made. Instruments of cost controlling were implemented in the financial management system of dairy enterprises. Implementation of ERP-system as a tool to support financial decisions was presented. Planning the performance indicators of operational and strategic cost controlling based on imitating modeling is elaborated.