Improvement of accounting of costs at enterprises

The article considers the issues of improving cost accounting in enterprises, explores and draws relevant conclusions regarding approaches to the cost structure, optimizing costs based on improving the cost accounting methodology for enterprises, and improving accounting of inventories. The structure of sales costs was studied, and it was proposed to transfer some of the articles to other ‘recurring’ costs and take them into account. To keep track of expenses more clearly and in groups, it is advisable to formulate the costs of this large group based on the economic nature of their formation.