Abstract:

This article describes the characteristics of modern ERP- systems used for the purposes of cost management. There are characteristics of ABC- costing - costing by activity. This calculation is used in many modern information systems. In addition, costing by activity allows you to create an information base to control costs. Formed base also allows you to manage business processes. Business processes are allocated according to the needs of the enterprise. Business processes can be allocated depending on the resources consumed by the enterprise.