摘要：The article is oriented towards justification of the necessity of company cost system administration in the environment of the software managerial information system. The competitiveness of Slovak agricultural companies within the EU and global markets need to extend the the content of company cost system, detailing its structure, new quality of the company cost analysis, their multidimensional monitoring and analysis. Providing current and relevant information about costs is considered to be an advantage of the company in the competitive environment. The application of managerial systems in the area of costs enables to achieve this advantage.
关键词：cost management; agricultural company; cost system; managerial information system; European Union
