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The article considers the conceptual issues of cost management as a component of the controlling system at enterprises and organisations, as well as practical aspects of its functioning in modern economic conditions.

The article highlights the peculiarities of applying the management accounting system and the mechanism for solving specific problems of analysis, planning and control over the level of costs at the enterprise. Particular attention is paid to the impact on cost management of modern foreign systems and methods of cost accounting and production cost formation.

The textbook is offered to students studying in the specialities "Management of Organisations and Administration", "Business Administration", teachers and practitioners in the field of enterprise and institution management.