Keyword: «costs»

Entrepreneurship is the backbone of any economy, so the author develops the idea of entrepreneurship development in municipality of the Armavir city and singles out the problems, connected with it.

In the article the accounting cost of wine production, the impact of industry features of the organization of managerial cost accounting.

The Analysis of foreign experience shows that outsourcing is an effective, strategic tool and allows not only to reduce the costs of non-core activities, but also, more importantly, to improve the effectiveness of the organization. Technology outsourcing is now becom-ing not just a method of control, and a separate independent and rapidly growing sector of the business.

Cost accounting services in a medical facility is an important component of the accounting process, which helps to get information about of costs for different issues and particular type of product; about percentage of direct and indirect costs in the unit cost of production and reasonable price for medical service. The paper describes the medical expenses on economic elements and calculation issues.

The article reveals the method of marginal analysis as well as the theoretical and methodological aspects of the use of marginal analysis under the conditions of justifying management decisions in business system.