THEORETICAL BASES OF COST MANAGEMENT ON INDUSTRIAL ENTERPRISES IN MODERN ECONOMIC CONDITIONS
The article deals with the approaches to the formation of elements and tools of an industrial enterprise cost management system; the systematization of methods of cost analysis and estimation is carried out; the content of functions of cost management on enterprise and demands for informational support of the "cost management" subsystem is offered in the article.
Elena V. Volkodavova, Doctor of Economics, Professor of Samara State University of Economics; Anna V. Egorova, CFO of Closed joint-stock company “Samara gypseous integrated works”.