STAGES OF DEVELOPMENT THEORY AND BASIC CONCEPTS OF COST MANAGEMENT OF THE COMPANY

Abstract

In the article the synthesis of the theoretical foundations of cost management, highlights the main stages of development of the theory and characterized by modern concepts of cost management. Presents a theoretical framework for the further application of sound scientific principles on cost management of modern enterprises. The requirements for the methodology of cost management companies in the current environment characterized by a change in ideas about the essence of the real costs of the business and their place in the economy of the modern enterprise.