Influence of industrial structure on process of formation of accounting information about costs and calculation of cost-price of production

One of the ultimate aims of the account of expenses for manufacture is calculation of industrial cost-price of each kind of production separately. Therefore, considering the occurring cost, it is necessary to group them in production kinds. Calculation as method of cost grouping of concrete kind of made production and its unit does a way of grouping of expenses makes it possible to trace each component of the cost price at any level of production. It is proved, that accuracy of calculating provides the correctness of definition of the cost-price of unit of the manufactured production, the executed works and services.