CONCEPTUAL APPROACHES TO CLASSIFYING COSTS IN ENTERPRISES: ACCOUNTING AND ANALYTICAL ASPECTS

Introduction. The foundation for organizing and implementing production in enterprises across various industries and forms of economic activity, particularly in the construction materials production sector, lies in the continuous execution of material, non-material, technical, financial, labour, and other expenditures. This enables the production of goods, provision of services, and fulfilment of customer orders while carrying significant socio-economic importance for the development of market segments, territories, and the workforce directly within the enterprise. In this context, costs are an integral component of management objects, influencing both the direct and expanded reproduction of mobile and immobilized assets.