Importance At the present stage of accounting development, the cost accounting is often given scant attention; the emphasis in the field of manufacturing and production costs is displaced to management accounting. Furthermore, there are many disagreements about the nature, tasks and objectives of cost accounting. Identifying the substance and conceptual framework of cost accounting is a key to understanding the existing challenges. Objectives The study aims to explore the substance of cost accounting, consider its place in the general accounting system, identify its problems and object. Methods The paper draws upon analysis, comparison, systematization and generalization of modern academic literature on the subject matter thereof. Results We describe the substance of cost accounting, specify its tasks and object. The paper provides a rationale for classification of production costs in relation to purposes and tasks of cost accounting. Conclusions and Relevance The study of the modern concept of cost accounting enabled to summarize the views of leading scientists and identify contradictions in the applied terminology. This will improve the theoretical foundation of cost accounting and promote optimization of economic activity of the enterprise. The proposed allocation of technological expenses within the total production costs will encourage the most efficient organization of their accounting and control.
Keywords: cost accounting, cost, calculation, production costs
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