Abstract
The article reveals the importance of effective management of enterprise costs at the present stage of industrial development. It emphasizes the importance of the choice of methods for assessing and calculating all types of costs at the enterprise, analyzes modern methods of calculating the costs of the enterprise. The purpose of the study, the results of which are presented in the article, was to assess the currently available methods of calculating the costs of enterprises, to identify the problems of reserve reduction of total costs and to propose ways and directions for their effective reduction. The information base of the study was made up by the data of scientific developments on methods of calculating the costs of enterprises, scientific sources of modern authors-researchers on this topic.
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