���������� ����������Ҳ �����˲��� ��������� �� ���������� ������-�����������

Abstract

The article reveals the definition of effective cost management as a tool for business consulting. It has been established that the cost management process is an important and control tool of business consulting. Since the successful development of the enterprise depends on effective cost management, an important issue is the size of the cost level and their optimal level necessary to ensure production. In the course of research it is established that formation of expenses of the basic activity of the enterprise is defined by set of its economic operations. These costs, in terms of business consulting, are aimed at ensuring the processes of production and operational nature. The generalized classification of expenses of the subject of business concerning consecutive functions of management process which is presented on the following signs, taking into account management functions is considered. Since in the cost management system in business consulting in the first place there is a causal relationship, the types of costs of the enterprise must be classified so that there is a clear relationship between the amount of costs and decisions made. Thus, from the standpoint of business consulting there is an opportunity to make decisions and apply business consulting tools to manage these costs. Based on the classifications of enterprise costs, the main content of management activities of business consulting services is formulated. It is determined that an important condition for the operation of the enterprise is such a tool of business consulting as cost management. It is determined that the cost management system is a process of purposeful formation of costs for their types, places and carriers with constant control of costs, their planning, analysis and promotion of their reduction, which should be effectively provided with information resources. Qualified management of enterprise costs requires the financial manager to have complete and reliable information about the object of management, including its absolute size, composition and structure.