Nataliia V. Trishchenkova

The relevance of research in the field of cost management in oil companies is justified by the fact that the amount of economic resources consumed significantly affects the efficiency of the production process, the amount of profit received and the level of profitability. Thus, the enterprise needs to ensure effective management of them, predict their interaction so that the management decisions made contribute to increasing the return on resources consumed, and the efficiency of their use has an impact on the amount of expenses.