Development of the theory of cost and calculation of prime cost in the modern conditions

The importance of formation of a clear cost structure of production and sales in the business activities of enterprises and organizations can scarcely be exaggerated. The cost accounting and the calculation of prime cost presuppose the economic rationale for the composition of costs, which are included in the prime cost and are charged to special sources. This is all the more important, since at different stages of the economy development the cost structure could not remain without significant changes, which reflected the typical economic processes taking place in the country.