MANAGEMEN T ACCOUNTING OF COSTS AS A MECHANISM FOR THE IMPLEMENTATION OF ORGANIZATION’S STRATEGY
The article defines characteristic features of strategic cost management. The methods of strategic cost management as a mechanism for the implementation of strategies at the state and enterprise levels are considered on the examples of life cycle contracts. Particular attention is paid to the control of life-cycle stages (LCC), control based on target costs («Target costing») and the method of continuous improvement («Kaizen costing»).