Features of cost accounting and calculation of product cost of products and services in the sphere of internet technologies. Method "goal-costing"

This article deals with the problem of cost accounting and calculating the cost of products and services in the field of Internet technologies. Analyzed are the characteristic features of the “goal-costing” methodology, based on two methods of cost accounting and calculating the cost of production: “target-costing” and “kaizen-costing”. Identified and justified the need for the use of special accounts for cost accounting in the field of Internet technologies. On the basis of the study, the author proposes to gradually reduce costs at the stage of production and services, since this achieves the necessary level of cost and ensures profitability.