Accounting and analytical support of cost management of business entities

The basis for effective management of an economic entity is high-quality, reliable, versatile information. The source of such information should be the accounting and analytical system of the enterprise. The article shows the importance of accounting and analytical support for cost management in the enterprise management system, considers the key areas of research of the accounting and analytical system. Approaches to assessing the costs of creating and operating an accounting and analytical system for managing the costs of an enterprise are also proposed.