Th is article discusses the organization, accounting and cost management of a manufacturing enterprise. To do this, the relationship between accounting accounts and cost centers, items and elements is shown. Particular attention is paid to the compilation of the consolidated calculation and the consolidated budget, as well as the construction of the balance of commodity output.

This article discusses the organization of cost accounting in the context of items and elements of a manufacturing enterprise. For this, a general cost matrix is analyzed and a price formula for cost items and cost elements is developed. Particular attention is paid to the pricing and budgeting procedures, as well as the justification of the produced value added of the commodity output.

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