ФОРМУВАННЯ ІНФОРМАЦІЙНОЇ БАЗИ ДЛЯ ЗАБЕЗПЕЧЕННЯ ЕФЕКТИВНОЇ СИСТЕМИ УПРАВЛІННЯ ВИТРАТАМИ ПІДПРИЄМСТВА
The modern economy is characterized by dynamic development of information technologies and their active usage in the management costs of enterprises. Ability to systematically and efficiently manage costs during the periods of the market worsening conditions increases the chances of the enterprise. In this case effective instrument there is effectively used process of strategic management expenses. This means that the enterprises’management activity is of long period. Management expenses were a subject of the studies of the following scientists: I.O. Blank, S.F. Druri, C.H. Horngern, Dzh. Foster, F.F. Bytunec, N.V. Gerasumchyk, V.V. Sopko, V.G. Linnuk.Separate aspects of the account, analysis, expensesplanning were designed. The value of the expenses is the leading indexes for theefficiencyestimation to activity of the enterprise. Value of the expenses influences the financial result of the enterprise upon shaping. So it is necessary to study and improvemanagement expenses. Management expenses this process which includes the management actions. Purpose management action is concluded in achievement of the high economic result to activity of the enterprise. The essence of the cost managementproblem: not in determining the exact cost of production; the process of cost management should be directed to the formation of prices in the previous and current regimes and surgical intervention in the activities of enterprises (organizations) in the case of deviations from the desired state. Costs of production, on the one hand -is one of the main objects of economic management at the micro level, and the second -is an important part of management accounting. The role and importance of cost management in the modern business environment is based on the location of production costs and focus on staff management. The cost of production in certain time periods, especially now, were in the spotlight of the administrative apparatus, due to many reasons, the main are: the need for efficient use of scarce resources; ensuring of the revenue growth by saving resources; synthetic indicator which characterizes the efficiency of all kinds; resources ( cost of production ). Construction and improvement of cost management in enterprises should be carried out by: allocation of basic concepts and procedures of management costs; identification of existing problems of forming and controlling costs in the enterprise; forming a model of cost management features including industry and business; construction of information systems; adaptation to the selected workflow information system; responsibility for building costs and a mechanism of motivation and incentive to reduce them; a computerized accounting system for effective monitoring of the implementation costs and reduce the complexity of the process of accounting. Therefore it is necessary to solve the problem of profit maximization based level control costs in order to increase the efficiency of individual production processes and business enterprises in general.