КЛАССИФИКАЦИЯ И УЧЕТ ЗАТРАТ В УПРАВЛЕНЧЕСКОМ УЧЕТЕ

This article discusses the formation in the management accounting system of information necessary for enterprise management to make informed management decisions in the organization of one of the most important indicators of the activities of commercial organizations-the costs of production and sale of products (works, services). The definition of costs is given, the essence of the classification and composition of costs is disclosed, and the types of costs are considered. It is accounting that allows you to give an actual quantitative estimate of costs, it is one of the main functions of cost management. Completeness, accuracy, efficiency and reliability are the main characteristics of cost accounting. Cost management is the main tool in the organization of production activities of the enterprise. Identification of on-farm reserves contributes to the possibility of reducing costs, and more efficient use of them. All this predisposes to an increase in economic efficiency, achieving higher rates of profit growth and profitability of production.