Trend aspects of costs and controlling at enterprises

Substantiated the importance of systematization costs at the enterprise, despite the competition. Researched companies need to introduce modern approaches in management of costs and activity in general. Determined that process management is becoming more important because the operations that create processes in organizations are implemented by different departments, in accordance the accounting of responsibility doesn’t create the value for the customer. Summarized the opportunities for businesses development by enhancing the role of controlling, the determination of KPI for employees and responsibility centers