Makhachkala, Russian Federation
student
student
The main purpose of the creation and existence of any commercial, production or sales entity is the production, release and sale of products, works, services, the volumes of which determine the efficiency of its activities. Production costs are one of the main evaluation indicators of the production and economic or financial activities of an enterprise and their optimization or reduction, all other things being equal, depends on the degree of maintaining a competent and timely accounting process for these objects. In addition, the cost of production also takes into account the costs associated with the sale or sale of products. This article examines the current aspects of calculating the cost of production in the conditions of the modern market, and also analyzes the impact of commercial expenses on the overall financial stability of the enterprise.
cost calculation, full cost, management accounting, accounting objects, indirect costs, commercial expenses
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