Ensuring the effectiveness of egg poultry enterprises involves the use of modern, adapted to local economic conditions, tools and methods of management costs that are to some extent is logically consistent with the applicable accounting systems, planning and cost analysis. The functioning of enterprises of the investigated branch in modern conditions requires complex decision-making and in-depth specialization in management costs.

In the article determined that the model of cost management at enterprises of egg poultry industry takes into account the impact of the environment (factors of political, legal, economic, social, cultural, scientific, international, natural disasters) and internal environment (material, labor, financial, information, administrative resources).

These factors influence the effectiveness, the composition and structure of inputs to the «input»of the production process and the result of their transformation in the implementation of cost management functions of the «exit».

The research established that in practice of studied enterprises organization and improving of cost management model mainly occurs sporadically, without proper justification. Therefore, one of the factors ensuring the effectiveness enterprises egg poultry industry is properly constructed model of cost management. To do this, first, it is important to use a logical balance control technology, which will increase the economic efficiency of production activities.

The effectiveness of management production costs is provided on the condition of consistency of methods and tools of cost management that can positively influence the efficiency of enterprises. If the logic level of cost management model consistent, then the whole model of cost management is interconnected vertical and balanced. In this regard, we offer coordination of structural levels of cost management model enterprises egg poultry-based matches.

We think that in the increasingly competitive at the market formation of competitive advantages poultry enterprises can be achieved only through obtaining the effect of operating leverage through the use of highly birds flock, optimal system maintenance, growing and feeding the successful positioning of products in targeted market segments, competitive production capacity and perfect mechanism for management of business processes. The nomenclature of objects calculation and calculation units that contribute to the formation of reliable information in order to process an efficient business process management company is systematized.

The system management of production by using the method «direct costing» that will efficiently implement management and coordination of production is improved. Calculation of prime cost by the method «direct costing» makes it possible to conduct operational analysis of the enterprise. Identifies such important indicators in production management as the threshold of profitability, stock of financial strength and power of influence of operating leverage. Proposed technique will provide leadership opportunities in practice to simulate various combinations of sales, costs and profits of them are choosing the most appropriate to reimburse costs.

Key words: management, information and accounting software, system of production costs, direct costing.