The Analysis of the Content of the Concepts: "Origin Point of Cost", "Cost Center", "Center of Responsibility", "Accounting Point of Cost"
The article deals with the content of the concepts: «origin point of cost», «cost center», «center of responsibility», «accounting point of cost». The deductions got in this article allow to identify these objects in economic practice, to establish the relations between these contents to improve the efficiency of information system's operation in business activity