The Method of Determining the Technical Costs of Manufacturing Products

Abstract One of the many challenges in running a business is cost accounting. While there are different costing methods, still need to create new ones. The aim this article develop method calculation, which adapted modern conditions related adaptation products needs customers. This presents an original determining production costs, based on labor consumption products. combination and development known methods; however, by applying more precise accounting bases, it leads results. developed thanks its universality, can be used most enterprises.