UDC 657.01

Authors

Agafonova N. P.,
graduate student Department of Accounting Management Accounting Stavropol state agrarian University, Stavropol
Yakovenko I. V.,
Student 5 of course, direction «Economic security» profile «Economic and legal support of economic security» Stavropol state agrarian University, Stavropol

Abstract

The main goal of a commercial organization is to make a profit from its activities. This task is solved not only from the sale of goods or the provision of services, based on the specifics of the organization, but also from reducing the cost of manufacturing the products provided. Successful manage-ment of the organization depends on the correct calculation of costs and the calculation of the cost of services.

Keywords

calculation, costs, production costs, management accounting, types of costs.