Problems of cost accounting for production and costs grouping

Abstract

Article is devoted to cost accounting problems on production and groups of costs. In article are considered
in a survey type of classification of costs and group of costs in an interpretation of various authors.
Aspects of concepts of the cost accounting and calculation of products constantly costs in the agenda of
discussions of scientists and practicing. Moreover and in practice this problem is important, especially in the
conditions of development of modern business. The necessity of classification of production costs is caused
by cost management tasks in the companies with identification of objects, the existing cost groups and processes
of their forming. Classification of costs shall answer the main task – to be based on the signs allowing
to differentiate costs for management of them for the purpose of minimization of costs per unit of products.