The article considers the views among domestic and foreign scientists on such concepts as: expenses, costs, expenses; the authors also generalize the classification of costs necessary for their regulation and increasing the efficiency of the enterprise as an important socially-oriented subject of the system of economic relations.

The data of calculating the actual cost of production are widely used in production management at industrial enterprises, to monitor compliance with the standard cost of production adopted by the enterprise, to identify ways to optimize labor costs and material resources. The level of cost depends on the activity of an industrial enterprise in a market economy: the amount of profitability, the economic efficiency of its activities. The choice of the method of cost accounting and calculating the cost of production depends on the specifics of the technology and organization of production, as well as the requirements of the efficiency of enterprise management. Studying the formation of accounting information when calculating the cost of production by type of product, comparing the level of costs with the revenue received makes it possible to determine the economic efficiency of production. The purpose of this study is to identify the problems of forming accounting information when calculating the cost of production for making decisions to reduce costs. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. When considering the cost calculation, attention is paid to the fact that in market conditions there is a need for detailed cost accounting and calculation of the cost of production. If we take into account that in market conditions, prices for products are formed as demand increases, and demand is influenced by external factors, then we can only influence the costs based on the cost calculation. The basis for making effective management decisions will depend on how reliable and to what extent the accounting information is formed. Costs are the main constraint on the profit of industrial enterprises, since the main strategic goal of any enterprise is the mechanism for increasing profits. The ability to achieve this goal is limited by the following internal factors: the complexity of the cost grouping, technological processes, and the impact on product quality. It is necessary to improve the information system, which is based on the data of primary documents, document flow and the order of cost grouping. The proposed measures will contribute to strengthening the control function of the management and, as a result, effective cost management.

The main task of microbiological study of pulmonary patients is to identify the etiology of acute and exacerbation of chronic disease in order to determine therapy and control its effectiveness. Classical methods of microbiological research consist in isolating a pure culture of the causative agent of the disease with its identification by biochemical, antigenic and other characteristics. Such studies are multistage; they impose rather strict requirements on the quality of the source material, the timing and conditions of its transportation, laboratory equipment and the precise execution of the research methodology for at least 3-5 days. Isolation of the culture of a number of pathogens (atypical intracellular microflora, anaerobic bacteria, mycobacterium tuberculosis) requires even more lengthy studies using special media and equipment. This article presents the results of a bacteriological study of pathogenic microflora in diseases of the respiratory system of the population of the Shcherbakty district of Pavlodar region for 2017-2019, including the following sequence: microscopy of native and Gram stained smears; inoculation of biological material on nutrient media for isolation and identification of the pathogen; determination of the sensitivity of the isolated microorganism to antibiotics; immunological (serological) research methods aimed at determining antigens of microbiological origin, as well as antibodies to them in the patient's body. It has been shown that conducting bacteriological studies in accordance with the requirements of regulatory documents allows obtaining reliable and comparable results necessary both for the optimal treatment of patients and for collecting and analyzing data on monitoring the emergence and spread of diseases of the respiratory system caused by pathogenic microflora.

The main problem is that money plays a huge role in a market economy. The market is impossible without the movement of money that carries out the turnover of goods and services. The movement of money serves the sale of goods, as well as the movement of the financial market. The cash resources of an industrial enterprise are an integral part of current assets. The money is needed for settlements with suppliers and contractors, for making payments to the budget, for issuing salaries, bonuses to employees, and for making other types of payments. The meaning of the organization of funds is to effectively manage the cash flows of an economic entity on the basis of data obtained from the results of the analysis of cash flows for a certain period of time and accounting data. Information support is a system of information and methods of its processing that allow us to assess the real state of an industrial enterprise and identify factors that contribute to improving the effectiveness of management decisions. In these conditions, it becomes inevitable to improve the information support for accounting and auditing of funds. The purpose of this study is to identify the problems of accounting and auditing of funds at industrial enterprises by improving information support. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, graphical method for visualizing the results obtained. For any enterprise, it is necessary that there is enough money at the beginning of the production cycle, and at the end their growth is ensured. With such business management, a constant turnover of funds will be ensured, which will provide the enterprise with an influx of funds, and will make it possible to carry out activities in other areas (investment or financial) at the expense of the money generated by the main activity. In a market economy, it is necessary to proceed from the principle that the skillful use of funds brings additional income to the enterprise, and, therefore, the enterprise should constantly think about the rational investment of temporarily free funds to make a profit. The authors analyzed the cash flow by type of activity on the basis of financial statements, and developed recommendations for solving the problems of accounting and auditing of funds, which are aimed at improving cash flow management, which will allow an industrial enterprise to achieve its goals and plans as much as possible.