Abstract: The article deals with scientific interpretation of controlling methods and controlling instruments. It is proposed to classify the controlling tools (methods) that can be actively used by him in support of cost controlling into: methods that ensure the calculation of the cost price and affect its value (accounting methods), methods determined by the nature of the tasks of cost controlling (analysis methods, methods planning), methods that ensure the reliability of data on costs and cost objects (control methods), methods determined by the nature of the data (cost planning data, cost management accounting data, cost analysis data, cost control data). The perspective of further research was the need to consider such tools for controlling costs of the agricultural industry, such as: analysis of the ratio «costs — volume — profit» (CVP analysis), resource analysis, accounting and analysis of costs by responsibility centers, the «kaizen costing» method, the « target costing». It is proposed to divide methods (instruments) used in expenditure controlling into: methods which guarantee cost accounting and influence their value (accounting methods), methods which are identified by the kind of tasks of expenditure controlling (methods of analysis, methodsof planning), methods which guarantee reliability of expenditure data and expenditure objects (methods of control), methods which are identified by the kind of data (data of expenditure planning, data of expenditure managerial accounting, data of expenditure analysis, data of expenditure controlling).