Importance The modern conditions of limited productive resources, functioning in a tough competitive environment, as well as the overlay, in the economic units' activities, of problems associated with the introduction of foreign sanctions on the Russian economy, lead to the problem of improving the effectiveness. One of the key areas to address this serious problem is to minimize all kinds of costs, including those ones associated with the production and sale of products, works, and services. The implementation of this direction is impossible without implementation of the effective internal control. The issues of organizational and methodological support of controlling certain kinds of costs, including overhead costs, still remain underdeveloped. Objectives The authors' research purpose is the development of a method of internal control of overhead costs associated with the preparation, maintenance, management of production, works, services and sales. Methods On the basis of detailed overhead costs on items and control points, the authors identified the purpose of implementation of internal control of these expenses, its information base, subjects, forms, methods, techniques and procedures, possible violations, as well as the nature and content of management decisions based on the results of monitoring. Results The authors have developed targeted, information, organizational, procedural and managerial aspects of internal control of overhead costs. Conclusions and Relevance The introduction of the proposed methodological developments will improve the level of organization of internal control of costs, which will ultimately ensure the conditions necessary for the effective management of the operating activity of the economic actors.
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