COST OF PRODUCTION AND SERVICES – AN IMPORTANT PREREQUISITE FOR EFFECTIVE MANAGEMENT SOLUTIONS
Keywords:
accounting, cost, costs, management decisions, production, servicesAbstract
The research explores the cost of production and services, which is an important prerequisite for effective management decisions. For this purpose, it is analyzed as a concept, economic category and economic indicator, its nature, scope and characteristics are examined in accounting, common featuresand differences with the categories "value" and "production costs" are identified, differences between cost as category and as an indicator are defined and is proved its importance for the successful operation of the enterprise in a competitive environment. In the context of the research, specific problems are outlined and solutions are offered for them.References
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