The Importance of Cost Behavioral Information to Improve the Efficiency of Factory Management

The article provides a critical analysis of the information needs of management in the formation of information for making management decisions while reducing production costs. The problem of correct assessment of current and future costs in order to substantiate the feasibility of the decisions made has been identified. The stages of formation of information on the values of variables and fixed costs associated with the adoption of managerial decisions are highlighted. Analyzed the difficulties arising in predicting future costs.