PRODUCT COSTING: METHODOLOGY AND PRACTICAL APPROACHES

The costing process plays an important role in the economy and serves to improve the efficiency of the enterprise, cost management and financial results. This article analyzes in detail the essence, importance and role of costing in the economy. It also examines the classification of costs, the costing unit and its stages, cost accounting and costing objects, and the processes of organizing and implementing costing from a scientific and practical perspective.