THE SYSTEMATIZATION OF METHODOLOGICAL TOOLS OF THE COST MANAGEMENT SYSTEM OF THE ENTERPRISE

The article presents the main components of the methodological tools, which made it possible to systematize it for effective cost management. The main purpose of the study is to improve the functioning of the cost management system of the enterprise by systematizing the tools depending on the methods of cost management. The research of literary sources and scientific approaches to solving the problem of determining the effective methodological tools of the cost management system of the enterprise showed that this issue remains unresolved and requires systematization of tools interacting with the methods and elements of the cost management system, which will improve its efficiency of its operation. The relevance of solving the scientific problem is that the optimal combination of methods and tools of cost management will increase the efficiency of the functional components of the cost management system, which affects the increasing the competitiveness of enterprise products on the basis of cost optimization. The most common cost management methods are listed, including ABC-method, direct-costing, standard-costing, absorption-costing, CVP-analysis, target-costing, cost-killing, LCC-analysis, benchmarking, VCC-method, kaizen-costing. The substantiation of the proposed classification of cost management tools depending on the specified methods is proved. In addition, it is proposed the grouping of cost management tools into general, which have a wide range of applications and specific, applied mainly in the process of cost management. Keeping such grouping, the interaction of tools and elements (functional components) of the cost management system of the enterprise is shown. The results of the study may be of practical importance for managers of manufacturing enterprises from the standpoint of forming a cost management system.