CLASSIFICATION OF ENTERPRISE COSTS AS A MANAGEMENT TOOL

The article examines issues related to the classification of enterprise costs as an important management tool in modern conditions. It is noted that the classification of costs involves dividing types of costs into separate categories and plays not only a formal role, but is also an important tool for creating a cost management system, determining the appropriate mechanisms for generating costs and making optimal business decisions based on them. It was revealed that the classification of costs has always facilitated management skills, especially when using various computer products, which does not require further analytical processing of the planned and actually achieved cost amounts. It has been determined that the focus of a cost management system is understood as a field of activity that requires unified and targeted planning, accounting, analysis and control of production costs. It has been established that cost management should be considered as a comprehensive functional management system that ensures the development of the enterprise, since all management decisions in the field of efficient use of resources and sales structure are closely interconnected and directly or indirectly affect the final financial results of the enterprise. It has been established that grouping costs according to different classification functions shows the content of the enterprise's costs from different points of view and complements the functions depending on the specific conditions of occurrence and production results. It has been established that cost management through a planning system is necessary for the efficient operation of an enterprise and making informed management decisions. It has been determined that the purpose of creating a cost management system is a set of elements (components) that help collect and process cost data and provide information for making management decisions at the moment when it can be most effectively used. It has been established that cost management consists of purposefully influencing costs in order to change their composition, structure or behavior in connection with changes in production conditions and economic activities of the enterprise. The prospect for further research in this direction is to determine the features and improve the system of economic diagnostics of enterprise costs under conditions of risk and uncertainty.