Marinska K., Didenko K. The economic aspects of cost driving The article”The economic aspekts of cost driving” describes the methods of costing, its special application. The paper deals with on the structure of business proceses, improvement and relevance of this approach. There are differences between the methods approach in managerial accounting, and shows the main factors influence the methodology of costing. The article shows the activity based costing system model, methodology of planning activities and functions, which allow to coordinate this figures and determine the regularity between them. The article describes in details the main factors, which influence methodology of activity based costing, also it shows the methodology of determine of factors according to the goals of managerial accounting. Much attention is devoted to the modeling of functions within the framework of optimization of business processes. The article concludes that require further study of the function , need for quality analysis and management.