Technology of Formation of Registration-analytical Maintenance of Management of Expenses in the System of Strategic Development of the Enterprise

The article provides theoretical researches and methodic recommendations as for creation a managerial costs system. The essence, contents and particularities of process of cost management is revealed. It is connected with stages of enterprise strategy development. Purposes, objects, subjects, methods, instruments, and functions of cost managerial system are determined. The system of costs and results activity monitoring is presented. The especially establishment of accounting and analytical support for cost management are justified.