COST OF PRODUCTION AND SERVICES – AN IMPORTANT PREREQUISITE FOR EFFECTIVE MANAGEMENT SOLUTIONS

Stanislava Pancheva

Abstract


The research explores the cost of production and services, which is an important prerequisite for effective management decisions. For this purpose, it is analyzed as a concept, economic category and economic indicator, its nature, scope and characteristics are examined in accounting, common featuresand differences with the categories "value" and "production costs" are identified, differences between cost as category and as an indicator are defined and is proved its importance for the successful operation of the enterprise in a competitive environment. In the context of the research, specific problems are outlined and solutions are offered for them.

Keywords


accounting, cost, costs, management decisions, production, services

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References


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New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019

New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

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