ACCOUNTING AND CONTROL OF PRODUCTION COSTS IN THE CONTEXT OF PRODUCTION AUTOMATION

This article explores the critical role of accounting in controlling production costs within the framework of production automation. It emphasizes the need for accurate cost tracking to maximize the benefits of automation technologies, which are transforming manufacturing processes by increasing efficiency and scalability. The discussion highlights key factors such as initial investments, operational expenses, employee training, and the allocation of overhead costs. Furthermore, it underlines how accounting enables businesses to monitor performance indicators, optimize production processes, and make informed decisions. This article concludes by emphasizing that strategic integration of accounting with automation practices is essential for achieving sustainable growth in the dynamic manufacturing landscape.