THE SYSTEMATIZATION OF METHODOLOGICAL TOOLS OF THE COST MANAGEMENT SYSTEM OF THE ENTERPRISE

The article presents the main components of methodological tools, which made it possible to systematize for effective cost management. purpose study is improve functioning management system enterprise by systematizing tools depending on methods management.
 research literary sources and scientific approaches solving problem determining showed that this issue remains unresolved requires systematization interacting with elements system, will its efficiency operation.
 relevance optimal combination increase functional affects increasing competitiveness products basis optimization.
 most common are listed, including ABC-method, direct-costing, standard-costing, absorption-costing, CVP-analysis, target-costing, cost-killing, LCC-analysis, benchmarking, VCC-method, kaizen-costing. substantiation proposed classification specified proved.
 In addition, grouping into general, have a wide range applications specific, applied mainly in process Keeping such grouping, interaction (functional components) shown.
 results may be practical importance managers manufacturing enterprises from standpoint forming