Cost as Criterion of Efficiency of Functioning of Enterprise

In the article the results of analysis of modern approaches are presented in the field of the cost-oriented management an enterprise; intercommunication of aims and going is set near the evaluation of cost of enterprise; forming principles are certain systems of indexes, that characterize efficiency of functioning of enterprise; the use of integral index, that is formed on the basis of the system of quality and quantitative indexes that represent rationality of the use of resources and efficiency of functioning of enterprise in, is offered.