INFORMATION SUPPORT FOR COST ANALYSIS: ESSENCE AND STRUCTURE

Abstract

The current conditions of economic activity, characterized by uncertainty, instability of the economic environment, and the consequences of the Russian military aggression, determine the growing importance of economic analysis in ensuring the sustainable development of enterprises. Cost analysis becomes particularly relevant as an instrument for assessing resource efficiency, controlling financial results, and identifying internal reserves. The effectiveness of this process directly depends on the quality of information support, which serves as the foundation of the cost management system and determines the validity of managerial decisions. The need to process large volumes of heterogeneous information and transform it into analytically useful data emphasizes the importance of improving the theoretical and methodological principles of information support for cost analysis. The purpose of the study is to generalize the scientific approaches to the essence of information support and to substantiate the author’s definition of the concept of “information support for cost analysis,” including the disclosure of its structure and conceptual model. The methodological basis of the study is the system approach, which views information support as an integrated system that combines information resources, processes, methods, infrastructure, data processing technologies, communication channels, personnel, and information protection means. Logical-analytical and structural-logical methods were applied to synthesize scientific viewpoints, identify the internal structure, and reveal interrelations between the elements of the information support system for cost analysis. The research results summarize and classify existing interpretations of information support, propose a refined definition of “information support for cost analysis,” and develop its structural model. This model encompasses an information block, resources, processes, infrastructure, normative and methodological framework, personnel, communication channels, data processing technologies, protection mechanisms, and analytical information products. It is proved that such a system ensures the formation of reliable, complete, and relevant information for cost evaluation and managerial decision-making. The originality of the study lies in conceptualizing information support for cost analysis as a holistic, integrated system designed to meet the needs of modern management. The obtained results have practical value, as they provide a theoretical basis for developing applied models of information support for cost analysis, automation of analytical processes, and improvement of corporate information policies in the context of digital transformation of the economy.