Pchelynska G. Analytical support of effective enterprise expense management

The essence of the notion of "effective expense management" has been specified. The classification of expenses of an industrial enterprise has been improved. The variable parameters and expense estimation methods have been systematized. The concept of materiality in the management of enterprise expenses has been improved. The information support of the analysis of the enterprise expenses has been formed. The financial indicators to form a set of tools for analyzing the results and expense management effectiveness have been structured. The sequence of choice of variables and methods of valuation of assets, liabilities in the management of enterprise expenses have been developed. The algorithm of choice of the materiality threshold of the variable component of the full cost of implementation has been proposed. The multiplicative divisible model for calculating the sensitivity indices of the expense management indicators to the relevant costs has been developed.