Planning of costs at the enterprise of mechanical engineering

This article is devoted to the issue of cost planning in an engineering enterprise. The author's approaches to the essence and specific characteristics of the costs of the enterprise are considered, a comparative description of the methods of cost planning is given. A large place in the article is devoted to the analysis of the costs of production and sales of products of the enterprise “Mechanical Plant LLC”. The current system of cost planning in the enterprise is analyzed in detail.