The Concept of Costs In Management Accounting and the Importance of Cost Classification

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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Bibliographic Details
Main Authors: Altynbekov M. A., Aitkhozhina A. E., Mikhailina I. N.
Format: Article
Language:English
Published: EDP Sciences 2025-01-01
Series:SHS Web of Conferences
Subjects:
cost accounting
cost classification
cost grouping
costs
management accounting
methodology
expenses
production
production costs
cost
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2025/03/shsconf_icarsess2024_01018.pdf
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