The Concept of Costs In Management Accounting and the Importance of Cost Classification
The article is devoted to the issues of accounting for production costs and grouping costs. The article discusses the classification of costs in the form of a review and the grouping of costs in the interpretation of various authors. Aspects of the concepts of cost accounting and product calculation...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2025-01-01
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| Series: | SHS Web of Conferences |
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| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2025/03/shsconf_icarsess2024_01018.pdf |
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| author | Altynbekov M. A. Aitkhozhina A. E. Mikhailina I. N. |
| author_facet | Altynbekov M. A. Aitkhozhina A. E. Mikhailina I. N. |
| author_sort | Altynbekov M. A. |
| collection | DOAJ |
| description | The article is devoted to the issues of accounting for production costs and grouping costs. The article discusses the classification of costs in the form of a review and the grouping of costs in the interpretation of various authors. Aspects of the concepts of cost accounting and product calculation are constantly on the agenda of discussions of scientists and practitioners. In addition, in practice, this issue is very important, especially in the context of modern business development. The need to classify production costs arises from the tasks of cost management in companies that establish objects, operating cost groups and the processes of their formation. The classification of costs should meet the main task – to be based on the features that make it possible to distinguish between the costs of their management in order to reduce costs per unit of product |
| format | Article |
| id | doaj-art-45307c3f17d44f2dbb93cd303a3a73f4 |
| institution | DOAJ |
| issn | 2261-2424 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj-art-45307c3f17d44f2dbb93cd303a3a73f42025-08-20T03:02:07ZengEDP SciencesSHS Web of Conferences2261-24242025-01-012120101810.1051/shsconf/202521201018shsconf_icarsess2024_01018The Concept of Costs In Management Accounting and the Importance of Cost ClassificationAltynbekov M. A.0Aitkhozhina A. E.1Mikhailina I. N.2Esil UniversityEsil UniversityEsil UniversityThe article is devoted to the issues of accounting for production costs and grouping costs. The article discusses the classification of costs in the form of a review and the grouping of costs in the interpretation of various authors. Aspects of the concepts of cost accounting and product calculation are constantly on the agenda of discussions of scientists and practitioners. In addition, in practice, this issue is very important, especially in the context of modern business development. The need to classify production costs arises from the tasks of cost management in companies that establish objects, operating cost groups and the processes of their formation. The classification of costs should meet the main task – to be based on the features that make it possible to distinguish between the costs of their management in order to reduce costs per unit of producthttps://www.shs-conferences.org/articles/shsconf/pdf/2025/03/shsconf_icarsess2024_01018.pdfcost accountingcost classificationcost groupingcostsmanagement accountingmethodologyexpensesproductionproduction costscost |
| spellingShingle | Altynbekov M. A. Aitkhozhina A. E. Mikhailina I. N. The Concept of Costs In Management Accounting and the Importance of Cost Classification SHS Web of Conferences cost accounting cost classification cost grouping costs management accounting methodology expenses production production costs cost |
| title | The Concept of Costs In Management Accounting and the Importance of Cost Classification |
| title_full | The Concept of Costs In Management Accounting and the Importance of Cost Classification |
| title_fullStr | The Concept of Costs In Management Accounting and the Importance of Cost Classification |
| title_full_unstemmed | The Concept of Costs In Management Accounting and the Importance of Cost Classification |
| title_short | The Concept of Costs In Management Accounting and the Importance of Cost Classification |
| title_sort | concept of costs in management accounting and the importance of cost classification |
| topic | cost accounting cost classification cost grouping costs management accounting methodology expenses production production costs cost |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2025/03/shsconf_icarsess2024_01018.pdf |
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