COSTS: INTERPRETATION ON THE PART OF THE RESOURCES

The basic concepts of management accounting are such concepts as "costs", "costs", "costs". But many experts emphasize open-ended questions in their line. Having considered the diverse amount of economic literature on the subject, I came to the conclusion that to date has developed a great variety of concepts of nature and relevance of these categories, and many alternative interpretations and content. The term "costs" has its origins in an attempt to determine how many times the cost to manufacture a product or raw material. We see that in the very concept of production costs include the concept of the cost of production, as an integral part of them. Therefore, the concept of production costs broader than the cost of production. Besides these concepts differ in terms of points in time. In contrast to the "costs" and "costs", the term "expenses" is regulated by the normative documents of accounting, namely PBU 10/99.