The global crisis in modern society negatively affected all sectors of the economy. Rising prices for primary production resources (raw materials, energy, etc.), reduced quality of goods and services. The reasons for these negative trends are not only in the plane of inadequate management of all ranks, but gaps in scientific and unsystematic state policies. The transition to new economic conditions, characterized by nonequilibrium situations requires a rethinking of many scientific economic concepts. Among them, of course, play a special role in this concept as price, costs, cost of technology and cost management in the enterprise.

The problem of cost management is relevant to all of the national economy. Solving this problem allows to significantly increase competitiveness. It should be noted that the cost is rarely seen as a system object management, and solutions in this area zazvy tea taken in haste and without grounds, mostly in response to changing economic conditions by external and internal factors.

Research on the theory of cost management company dedicated to the work of many domestic and foreign scholars, among which are: Dzh.Foster, O.Orlov, S.Shapovalova, N.Buhas, O.Herasymenko and others. But despite this, in a functioning market that is constantly changing, the issue of effective cost management company remains relevant.

The current situation of domestic entities demonstrates the need for the development and implementation of business activity in the agricultural sector Ukraine effective mechanisms for management costs.

The decisive factor in the survival of the enterprise competition is its ability to effectively manage and control resources. Each of the activities envisaged to achieve the set goals impossible without certain costs. In order to get the results, the process should take place using the resources represented costs. Therefore, costs play a significant role in the life of all entities.

In economics, there are two approaches to determining the cost - accounting and economics. The economic costs are also another name, such as "alternative" or "internal", as opposed to accounting that are external costs.

National standard costs defined as a reduction in economic benefits in the form of disposal of assets or increase in liabilities that result in decrease in equity (excluding decrease in equity due to its disposal or distribution of the owners). Costs on the level of production structural units are in the form of industrial production costs.

If we consider the cost in terms of increasing competitiveness ability, we can say that they reflect all aspects of economic activity of enterprises and their achievements and shortcomings. The level of competitiveness is related to the volume and quality of production, working time, raw materials, equipment, labor costs, which manifests itself in the amount of production costs that are directly included in the costs. Therefore, optimization and cost management company provides to positively affect the level of competitiveness of enterprises.

Cost management company - is a deliberate process of creating the optimal level of the same species, places of origin, carriers and other features. Optimization criterion serves minimum cost. The low level of costs allows the company to receive a competitive advantage in the market freely and pricing, ceteris paribus, to achieve greater value profit. However, cost reduction is an important issue, but not the main purpose of process management, so as to reduce costs may be associated with reduced quality of products and service customers, the abandonment of production and sales of those products that are in demand, but require significant implementation costs, etc.

Increasing efficiency of any business depends on the quality of management, which in turn depends on the timely receipt of reliable information manager object state management. Strategic management involves establishing a system of levers and mechanisms of enterprise management, which aims at the development and approval management schemes, job descriptions, powers and other regulations to achieve a common goal.

Flexible cost management allows you to quickly calculate the effects of various changes in the external environment of the company and make the right management decisions. But at the same time, be aware that the reduction of production costs of enterprise complex process that requires the entire production team planned enterprise compliance costs of labor, material and energy resources, efficient use of equipment and finding reserves conserve resources.

Thus, we can conclude that the introduction of flexible management expenses necessary for every company to minimize costs, improve product quality and increase the competitiveness of products and the company itself. The exercise of these functions rely on the company's management, which is especially important for companies that operate in the imperfect system of national accounting costs.

In addition, at all levels of government expenditure has to be decided on task management, namely, at the enterprise level and in the field of education. You should also look for additional resources to reduce current expenditure in the structural units, and at the enterprise level - to implement effective resource strategy in the long run. Mitigation measures must be coordinated to, firstly, to ensure product quality, and secondly - to motivate staff to find hidden reserves.

Key words: costs, competitiveness, cost management, management accounting.