costs

In the article role of accounting-analysis system as process of cost’s management at 
energy supply company and place of management accounting in this process are highlighted. 
Components and forming of accounting information provision for cost management is 
conducted.  
Determined that reasonableness and prudence of management decisions regarding cost 
optimization at energy supply companies (primarily those that are included in the tariff 
structure), largely depends on the quality of information provision of accounting users, their 

The methods of calculation of costs in the accounting system for the purpose of decision-
making in the strategic development of the company. Revealed differences in the various
methods of systematization of costs and calculation of production costs. The features of
approaches to different methods of calculation costs. Analyzed matching system for collecting
and processing information existing ata point in the methods of management, the
appropriateness of their use in the system of management accounting.