In contemporary business climate, the search for stable opportunities for growth of business organizations is a main goal of company management. The cost management, first, as practice activity has an enormous result for the implementation of this goal under circumstance of limited resources. Traditionally, cost management or cost analyses are presented as a process of determination of financial indicators influence on management solutions in connection with achieving of stable growth of firms.

The pursuit of organizations’ goals and economic indicators requires using of fixed resources and making expenses. Nowadays identifying, measuring, analyzing and making decision about control and effective using of costs are extremely important for business management.

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