Essence and importance of the concept "costs" and the tasks of their account in the process of production

This article examines the essence and meaning of the concept of “costs”, analyzes its similarities and differences with similar terms. There are many different meanings of the concepts highlighted, and the opinions of various authors and their significance in the regulatory framework will be considered. The article also reveals the tasks of cost accounting for the production of products, because it is an integral part of the accounting system and occupies one of the central places in it.