Importance The problem of improving the methods of cost management has acquired even greater relevance in connection with the increasing size and proportion of overhead costs dictated by modern crisis conditions, tough competition, globalization and tendency to expand innovation. Objectives The aim of this work is to propose a methodological approach to the overhead cost management, therefore, to solve the problem of finding a compromise between cost optimization and differentiation in the context of developing flexible rules for overheads that are connected with specific strategies and operating conditions of economic entities. Methods The task implementation bases on the research of experience in application and refinement of rationing overhead cost categories in management on the basis of neoclassical and alternative evolutionary economic theories, the economy of a firm in terms of overhead rate calculation, and econometric methods of analyzing the cost factors of industrial enterprises. Results The proposed methodological approach is unique as it distinguishes a developmental component of overhead costs. We have developed an algorithm to determine the effectiveness of the standard factor of overhead costs in the context of compliance with enterprise objectives. We offer practical recommendations on optimization and use of features of the standard factor of overhead costs to improve the efficiency of industrial enterprises. The option of implementing our methodological approach is illustrated by the case of industrial enterprises aimed at innovative development. Conclusions and Relevance Using our unique methodological approach to overhead cost rationing as a structure component of the cost management system on the basis of a standard factor will enable to design the substantiated norms, which are adequate to different aims of business entities; to focus on overhead costs; to improve management accounting of business entities; to pursue a flexible management policy; and to implement management process effectively.
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