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Conception of Accounting and Analytical Support of the System of Cost Management of Enterprises and their Associations


  • Pilipenko Andrey. A.

    (Kharkiv National University of Economics)

  • Pilipenko Svetlana N.

    (Kharkiv National University of Economics)


The concept of accounting and analytical support for cost management is justified. The essence, contents and particularities of process of cost management is revealed. It is connected with stages of enterprise strategy development. The structural diagram and model basis of costs management account support domain is proposed. The precautionary signs are introduced in the accounting process.

Suggested Citation

  • Pilipenko Andrey. A. & Pilipenko Svetlana N., 2010. "Conception of Accounting and Analytical Support of the System of Cost Management of Enterprises and their Associations," The Problems of Economy, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), issue 4, pages 65-74.
  • Handle: RePEc:idp:redpoe:y:2010:i:4:p:65_74

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