Research and theoretical principles structuring costs and management decisions

Розглянуто питанння управління витратами виробництва та прийняття управлінських рішень. Запропонована структуризація витрат, виходячи із зарубіжного та вітчизняного досвіду. Доповнено розуміння витрат виробництва стосовно сучасних реалій розвитку економіки.This scientific study is devoted to the research of the management of the cost of production and management decisions. The proposed structuring costs, based on international and national experience. Supplemented understanding of production costs in relation to the realities of modern economic development. The aim-based on a synthesis of research theoretical and methodological aspects of formation production costs to supplement the understanding of the costs production in relation to present-day realities of economy. «Costs» – a worthwhile expression of the absolute value of the applied-consumed resources needed to implement industrial and business enterprises and reaching the set purpose. This definition of the term «cost» is methodological basis for their classification and assessment