The cost control at gas-transportation companies

Organization of the effective cost management aimed at costs optimization, competitive growth, profit-making, sustainable financial condition is a priority area for gas transportation companies. The paper identifies the main shortcomings of the cost management methods. It seems appropriate to use the developed direct costing system in order to attribute directly the expenses for maintaining the service affiliates to the revenue account of the period when they took place, the target costing to search for resources to reduce the cost of the planning phase and the kaizen costing for cost saving at the production stage.