Peculiarities of cost management in it companies

The article defines the peculiarities of calculating the cost of IT products, as well the types of companies producing them. It is emphasized that an objective assessment of the planned cost of software will help to more accurately predict the future financial result, which will determine the further adoption of management decisions. Software development costs necessarily affect its pricing, which largely determines the competitiveness of the future product. The work reflects the results of the authors' study of the process of formation of labor costs for software production in modern Russian development companies. It is noted that the planning of overhead costs in such organizations is carried out in proportion to labor costs. To improve the effectiveness of their management, the authors developed a deviation matrix used to monitor the level of costs and identify the need for adjusting the planned indicators.