COST CONTROL IN THE SYSTEM OF ANALYTICAL SUPPORT OF ENTERPRISE MANAGEMENT

Abstract

The content of cost management based on modern scientific approaches to its organization was determined. In article was emphasized on the elements of the cost control system. The main elements of the system of internal cost control of LLC "Pharmacy of low prices Kharkiv" include: allocation of responsibilities, effective procedures for authorizing transactions, timely documentation of transactions, actual control over property and documentation, independent validation. The definition of the concept and classification of transaction costs of pharmaceutical retailers are given. Оrganizational and methodological support of internal control of the company's transaction costs includes: organization of accounting of transaction costs, gathering of information on the transaction costs of the enterprise; accumulation and storage of information about the transaction costs of the enterprise; produce indicators for assessing the transaction costs of the enterprise and their analysis; selection of the form of presentation of the results of control of transaction costs of the enterprise, allocation of the directions of use of the results of control of transaction costs of the enterprise; making management decisions based on the results of control. Тhere are stages of the control procedures for the transaction costs of the enterprise: verification of the legality and correctness of the reflection of transaction costs in accordance with accounting rules and regulations and regulatory legal acts, comparison of the correctness and reconciliation between primary documents and accounting registers, validation of the allocation of transaction costs for a certain period, verification of their validity and appropriateness, determination of the correctness of analytical accounting of transaction costs and preparation of appropriate reports.