The role of costs in the formation of the cost of production and cost management of a commercial organization

The article considers the concepts of "costs" and "expenses", analyzes these concepts. Their role in the formation of the cost of production and the calculation of the cost of production is noted. The classification of types of costs is briefly considered, direct and indirect costs and their role in the formation of the cost of production are studied in more detail. The role of costs in the process of managing them is noted.