Composition of Costs, Their Content and Description
DOI:
https://doi.org/10.51699/ajdes.v29i.690Keywords:
expenses, manufacturing costs, production costs, direct and indirect production costs, cost accountingAbstract
Indicators of expenses and costs are of great importance in planning, control and management decisions. This article describes the content and definitions of the concepts of expenses, manufacturing costs, and production costs. The classification of expenses has been studied. Definitions are given for the concepts of direct and indirect production costs and the cost accounting system. The goals, objectives and objects of cost accounting have been clarified as an economic science.
References
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Accounting for production costs and calculation of the cost of production at the enterprises of the oil and gas industry.
