Article title: SYSTEM APPROACH TO ENTERPRISE COST MANAGEMENT BASED ON CONTROLLING

Article author: Sedova Maria Sergeevna

Number of pages: 5

Contact mail: mariasedova58207@gmail.com

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Annotation:
The article defines the role of controlling in the implementation of a systematic approach to cost management. The conceptual foundations of controlling are proposed. It is recommended to create responsibility centers for budgeting in cost management of the enterprise.