The subject of the study is the theoretical and methodological foundations of organizational andeconomic approaches to the processes of managing the company’s financial resources in order tooptimize them.The purpose of the study is the systematic theoretical and practical substantiation of theprocesses of managing the company’s financial resources and optimization of the company’s costs,analysis of the processes of formation and use of financial resources.Research methods. The article uses general scientific and special research methods, whileprocessing and analyzing information traditional methods and techniques of economic analysis,planning and forecasting (statistical, tabular, comparison, index, vertical, horizontal, modeling methods,etc.) were used.Results of work. As a result of the conducted research, it was proven that the use of financialresources of the enterprise is carried out in the following directions: current costs for productionand sale of products; investment of funds in capital investment, use of intangible assets; investmentof financial resources in securities; payments to financial and banking systems, contributions toextrabudgetary funds; creation of monetary funds and reserves (for development, encouragement,social development); sponsorship, charitable contributions, etc.The volume of production and its efficiency determine the size, composition and structure of thecompany’s financial resources. In turn, the growth of production and socio–economic developmentof the enterprise depends on the amount of financial resources. The availability of financial resourcesand their effective use determine the financial stability of the enterprise: solvency, liquidity, financialresistance. In this regard, the most important task of the enterprise is the search for reserves toincrease its own financial resources and their most effective use in order to improve the efficiency ofthe enterprise as a whole.The initial data for cost planning are: planned volumes of production, purchase and sale of productsin physical and value terms; norms of consumption of material resources for the implementation of economic activities and calculation of the need for resources in kind; the amount of capital investmentsto ensure the amount of economic activity; norms of labor costs, conditions of payment of labordetermined by the enterprise; economic norms: norms of depreciation deductions, rates of deductionsfor social measures and tax payments, etc.; plans for organizational and technical measures to savematerial assets, improve the use of labor resources and fixed assets.The plan makes it possible to determine the costs of carrying out entrepreneurial activities, that is,to estimate the need for resources, which is the basis for evaluating the effectiveness of investmentsand the basis for concluding on the feasibility of an idea in the field of entrepreneurship.Field of application of results. Economics and management of the national economy at themacroeconomic and microeconomic levels, enterprise finance, financial management, enterprise economy.Conclusions. As a result of the research, taking into account a number of additional factors andnational economic standards, it is possible to determine the costs of the enterprise as a decreasein economic benefits, in the form of the disposal of assets or an increase in liabilities, which lead to adecrease in equity. Enterprise costs at the level of production structural subdivisions appear in theform of production cost of products.Expressed in monetary terms, costs of spent means of production, wages and social measuresconstitute the cost price. In other words, the cost price is the sum of all costs for the creation ofproducts, expressed in monetary terms.The emergence of any entrepreneurial idea should be supported by economic calculations of itsfeasibility regarding the sources of property formation, its use, settlements with employees, ownersand the state, determination of costs, income and profit, assessment of the attractiveness of thebusiness entity. Business activity must be organized in such a way as to cover all expenses and also toobtain a certain profit.In the process of management, the enterprise incurs costs related to the cost of used productionstocks (raw materials, materials, works, services), wages of employees, implemented social measures,wear and tear of non–current tangible and intangible assets. The aggregate costs of living and tangiblelabor for the production of products make up the costs of economic activity of business entities. In thismost abstract sense, production costs are equally characteristic of all socio–economic formations.Effective management requires that the enterprise carries out its activities on the basis of economiccalculation, the main requirement of which is to ensure high production efficiency by creating theappropriate material interest of employees in the results of their work.At the current stage of development of the market economy, the issue of the cost of products andservices should be in the center of attention of all employees of business entities.