Modern analytical tools for organization costs: methodologies and content

The article discusses the relevance of cost analysis from the perspective of the influence of the external and internal environment of the organization. It provides a brief theoretical overview of cost analysis and its transformation into an integrated cost management system. The article examines three modern methods of cost accounting and control, which are based on the traditional method of full cost accounting, and highlights the need for the combined use of these methods. The article also compares the classical approaches to cost management with their modern variations, highlighting the advantages and disadvantages of both methods. The paper presents an evidence base in the form of federal state statistics on Russian medium-sized and large enterprises, as well as sectoral statistics. The paper also provides thematic conclusions.