BUSINESS INFORM №1-2013

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51

Section: Economics of Enterprise
UDC 657.471
Kripak I. S.
Methods of Cost Management (p. 232 - 234)
The problem of accounting, analysis, and cost control in the companies significantly increased nowadays. Cost management is relevant because the achievement of sustainable competitive advantage today is possible only if there is a lower, compared to other manufacturers, the cost of the products. The article deals with the theoretical aspects and modern methods of cost management of company. The special attention is given to methods of cost management: «standard-cost», «direct-costing».
Keywords: cost management, methods of cost management, standard-cost system, direct-costing system
Bibl.: 8.

Kripak Irina S. – Student, Kharkiv University of Humanities «People’s Ukrainian Academy» (27 Lermontovska Str., Kharkіv, 61000, Ukraine)
Email: [email protected]

Article is written in Russian
Downloads/views: 381

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Reference to this article:
Kripak, Irina S. (2013) “Methods of Cost Management.” Business Inform 1:232–234.

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