Kuvshinov M.S.South Ural State University (National Research University), Chelyabinsk, Russian Federation msk1954@mail.ru
Kireeva N.V.Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation nvk0512@rambler.ru
The article considers the merits and demerits of cost-management methods. The authors submit a quantitative assessment of compliance of management methods and problems. The authors offer a concept of improvement of cost-management methods on the basis of the ABC and Direct Cost methods synthesis.
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