Teoreticheskie i prakticheskie aspekty sokrashheniya sebestoimosti

The textbook "Theoretical and Practical Aspects of Cost Reduction" by Valentina Kovaleva offers a comprehensive analysis of cost reduction in various areas of accounting. It highlights the complexity of the term "costs" and its significance in financial accounting for determining production costs as well as for preparing financial reports. Furthermore, the role of costs in management accounting is emphasized, particularly regarding planning, analysis, and control, to utilize resources efficiently and make informed management decisions. The book also addresses the tax aspects of costs and their impact on taxable profits. A central theme is the necessity of controlling instruments for price forecasting and determining favorable sales conditions. Additionally, an analysis of methods for calculating depreciation of fixed assets is conducted to assess their impact on the cost structure. The work provides practical solutions for optimizing pricing, especially in the field of food production.