摘要：The article shows that the main task of business development related to transport is obtaining of the required financial result while observing cost optimization for efficient management of these expenses. It is noted that among the existing means of optimizing expenditures, the main ones are methods of constant expenditure management, such as control and accounting, planning, as well as a number of measures aimed at reduction of expenses. The utility of detailing expenditures and allocating rationalized costs from them has been substantiated. The problems that hinder the construction of a productive cost management system are noted.
