Professor at Omsk F.M. Dostoevsky State University, Russia , Omsk , Russia
The article examines the methodological aspects of the compatibility of cost management tools in business structures. There is revealed a holistic view of the problems of knowledge and use of cost management tools. A direct relationship between the size of the entrepreneurial structure and the level of awareness of its specialists about cost management tools is revealed. It is shown that among the most well-known cost management tools are budgeting and operational analysis. It is proved that the experts responsible for cost management are more familiar with such tool as budgeting and direct costing. Advantages and disadvantages of cost management systems in business structures are revealed. The article empirically proved that the most significant indicator of an effective system of cost management is having a clear cost planning. The methodological tools of cost management tools compatibility and their connection with the efficiency of business structures are proposed.
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