Methodological provisions to control and regulate the enterprises' expenses

The authors formulate methodical rules to control and regulate expenses taking into account their elasticity by the determining parameter, which makes it possible to prevent unreasonable increases in the enterprises' expenses and support the established level of their efficiency. They analyze and characterize the existing approaches to the definition of the elasticity of total expenses and expenses per unit of output, which indicators are a basis for control and regulation of the expenses on the basis of elasticity. The article proposes a logic sequence of procedures to control and regulate the enterprises' total expenses on the basis of their output elasticity.