THEORETICAL BASIS OF CONTROL AND ANALYTICAL COST MANAGEMENT SYSTEM
Management by objectives is the basis for building of control and analysis cost management system of organization. Principles of the approach mentioned are the following: goal-setting, software, balanced performance, flexibility and informativeness. Management by objectives in organization can implement the control and analysis concept of strategic controlling, which is designed to evaluate the measures of efficiency of an economic entity and to generate data base for management decision-making.
Vera A. Manyaeva, PhD in Economics, associate professor of Accounting and Economic Analysis Department at Samara State University of Economics.