FEATURES OF ACCOUNTING AND MANAGEMENT COST OF ENTERPRISE

The paper carried an overview of the current state of production cost accounting and calculation of production costs, defined the advantages and disadvantages of the current status and trends zaproponavani improvement. The need for cost management system in the company in the current economic conditions, are the main definition of "cost management" and measures to improve management costs. The essence of management costs and also different types of classification of costs. Subject management functions production costs, given the diversified farms and experience of domestic and foreign accounting practices, based on the systematization of different types of costs classification of production costs on farms.