FEATURES OF COST ACCOUNTING AND PRODUCT COST CALCULATING AT THE ENTERPRISE
In the article, the authors analyze the procedure for accounting for production costs at the PJSC "Mayak" enterprise. While studying the scientific literature, the most effective methods of cost accounting are highlighted. The authors also consider the process of calculating the cost of production and identify its shortcomings. Based on the information received, the authors make a proposal to improve the efficiency and rationality of cost accounting and calculating the cost of production. The relevance of the topic lies in the fact that accounting to produce a product is the main task in the accounting of an enterprise, which allows you to form the right financial policy and allows you to direct it to increase profits (the result of the activity).