Lynnyk OI MODERN DOMESTIC AND FOREIGN PRACTICE OF CALCULATION OF PRODUCTION COSTS, ACCOUNTING AND MANAGEMENT OF PRODUCTION COSTS OF COMPANIES This article is devoted to current issues of cost management company. The methods of cost accounting and calculation of production costs, using Ukrainian and foreign companies. The classification of expenditures for purposes of management accounting. The ways of rationalizing the costs of the enterprise, optimizing consumption. The necessity of such measures in crisis.