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The article focuses on the cost management accounting system as a basis for effective strategic and operational management and a guarantor for maximum profit. It examines various methods of cost management in agricultural holdings and enterprises. Characteristics of the methods are presented in the article. Such conditions for the use of methods as division of costs into variable and fixed, determination of main activities, continuous cost control, marketing forecasts, product competitiveness,doi:10.5539/res.v7n8p119 fatcat:lo3qkujuibe27oftfseql3n74i