Improvement of Cost Management System through Company Management Reporting

The paper defines what can be a source of cost information for planning and controlling the consumption of resources in the production process, and also proposes to introduce the field "Analytical Characteristic" in primary documents. Approaches to grouping costs by: economic elements; costing items; places of cost occurrence; processes are substantiated. The procedure for constructing a chart of accounts for management accounting of costs is determined, and the opening of subaccounts to the "Production" account and a chart of accounts by analytical features for manufacturing enterprises is proposed. The forms of management reporting on key performance indicators are identified that will facilitate operational cost management. The form of production cost report is proposed.