Accounting for production costs: domestic and foreign experience

Any enterprise carrying out its activities carries some costs. It is known that incorrect organization of production costs negatively affects the efficiency of the enterprise. As a result, enterprises pay special attention to accounting for production costs. This article reflects the relevance of accounting for production costs in domestic and foreign practice. The main classification of production costs is considered, and a comparative analysis of accounting for production costs in Russian and foreign practice is carried out. Various methods of accounting for production costs in domestic and foreign enterprises are being studied.