Costs as an object of financial management at the enterprise

The article deals with costs as an object of financial management at the enterprise. The author defines the goal and tasks of cost management, delimits the concept of enterprise costs and expenses. To improve the efficiency of cost management, it is proposed to improve the analysis of costs for production and sales of products through the use of an analytical procedure such as analyzing the influence of factors on such a resulting indicator as the cost of production and sales of products.