| | PROBLEMS OF MODERN ECONOMICS, N 2 (30), 2009 | | YOUNG SPECIALISTS | | Dymkov V. M. PhD student, St.Petersburg State University of Economy and Finances
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| The article describes specific features of accounting and planning of production cost price at machine-building enterprises, presents classification of costs depending on the aims of planning, accounting, and control. The author defines the place of “direct cost” and controlling methods in the system of management with regards to the specificity of machine-building enterprises | Key words: optimization of costs, cost price, planning, management, machine-building, machine-building enterprise | |
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