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Technology of Formation of Registration-analytical Maintenance of Management of Expenses in the System of Strategic Development of the Enterprise


  • Pilipenko Andrey. A.

    (Kharkiv National University of Economics)

  • Pilipenko Diana R.,

    (Kharkiv National University of Economics)


The article provides theoretical researches and methodic recommendations as for creation a managerial costs system. The essence, contents and particularities of process of cost management is revealed. It is connected with stages of enterprise strategy development. Purposes, objects, subjects, methods, instruments, and functions of cost managerial system are determined. The system of costs and results activity monitoring is presented. The especially establishment of accounting and analytical support for cost management are justified.

Suggested Citation

  • Pilipenko Andrey. A. & Pilipenko Diana R.,, 2010. "Technology of Formation of Registration-analytical Maintenance of Management of Expenses in the System of Strategic Development of the Enterprise," The Problems of Economy, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), issue 3, pages 76-83.
  • Handle: RePEc:idp:redpoe:y:2010:i:3:p:76_83

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