Financial methods and instruments of expenditure management in commercial organizations

This article substantiates that it is expedient to apply financial methods for managing expenses in organizations, i.e. methods to ensure the management process and evaluate its results in a certain time interval. The considered financial methods are grouped by the period of their managerial impact - current and prospective. Within each method, a specific tool is substantiated - a set of separate financial indicators (ratios) used for accounting, analysis, assessment and control of expenses.