ACCOUNTING OF EXPENDITURE MANAGEMENT TACTICS

Abstract

The article analyzes the methodological approaches to the operational management of costs, defined as tactics, accounting tools. Such a methodology should be formed and detailed for macro and micro levels, taking into account the needs of management at each level of the hierarchy. The author interprets the category of “cost management” as a process of choosing the means of influencing expenses in order to achieve strategic goals of activity at hierarchical levels of management. The essence of the current and strategic cost management is disclosed, the place of accounting support for the cost management tactics for an agricultural enterprise is determined. The hierarchical levels of providing cost management in the context of the current, tactical and strategic levels of management for managers of lower, middle and senior management of an agricultural enterprise are given. To identify the features of cost management and determine ways to improve efficiency, the financial data of Mironovsky Hleboproduct PJSC for 2013-2018 was considered. It is determined that the cost management system will be effective if the particularities of the type of enterprise are taken into account, all management processes are covered. A system of indicators for evaluating the effectiveness of information support for tactics of cost management by coefficients with a given information base and calculation methodology has been formed. A constructive scheme of information support for the tactics of cost management of agricultural enterprises has been developed. The policy of accounting support for the tactics of managing the costs of an agricultural enterprise is justified. Using the developed proposals will increase the tactical level of management by expanding the methodological base for cost analysis based on accounting software. Prospects for further research are to determine the methodology for creating an accounting information reflection procedure to ensure cost management tactics, including for various types of agricultural enterprises.