VARIABILITY IN THE MANAGEMENT COSTS OF AN ENTERPRISE

Modern business conditions characterized by the economic and political instabilities of a state, condition a high level of uncertainty in an environment of any enterprise, which has the key influence on effectiveness and long-term business development. In these conditions quality requirements to the management costs are increasing, which requires continuous improvement of its methodology. In the process of management costs in an enterprise for achieving a particular aim, one of the instruments is the process of management decision giving choice of alternatives in the assessment. The presence of variational part in the legislative framework, which regulates the funds' valuation and company expenses, gives the manages an opportunity to influence on formation of expenses, which requires analytical activities in choosing alternatives. The classification of variational options and asset appraisal method, commitments and pattern of their interactions with costs of an enterprise, introduced in this article, will allow on practice to expand analytical tools and to improve the procedure of management costs.