The cost of goods or services is one of the most important indicators of business. This indicator takes into account all costs of production and sale of goods or services and directly affects pricing. The difference between cost and price of goods/services for customers is the businessman ' s margin.

Without a precise calculation of the cost, it is not possible to correctly determine the cost-effectiveness, the point of default, the time of business purchase. Cost-accounting also helps to make management decisions, reduces costs and prepares accounts for public authorities.

Costs include not only direct (productive) costs (value of goods or material for their manufacture, employees ' salaries), but also indirect (commercial) (retention of premises, taxes, packaging, marketing, staff salaries, etc.).

A small business with a limited range can calculate the cost per formula: Cost = (Business + Costs for implementation) / unit of goods/services.

Medium and large companies introduce special ERP systems to calculate cost-effectiveness, which take into account multiple factors and their changes.

The value of the product/service consists of the following types of expenditure:

Material costsvalue of raw materials, components, packages, materials for production.

Labourwages (including bonuses, insurance contributions, taxes, benefits) of employees.

Direct overhead costsElectricity, water supply, maintenance and depreciation of equipment.

Indirect overhead costs: rental costs, utilities, advertising.

Overhead management: costs of management, accounting, legal services and other non-productive functions.

Facilities: office rental costs, depreciation of premises.

Professional services: recruitment of subsidiaries (books, logistics).

Distributed classifications of cost:

Planned by projections and expert estimates. For example, business plans. The expected prices of materials, salaries, rental costs, etc. are taken into account.

Normative reflects, impudible, ideal cost, taking into account all technical characteristics, norms, standards, performances, etc. It does not take into account productive marriages, workers ' failure, force majeures, material increases, etc.

Reported or actual, which is calculated at real costs. The results are compared to the standard or plan to understand the cost-effectiveness.

Another classification depends on the cost indicators included:

• The price consists only of direct production costs;
• Production consists of direct and indirect costs, including depreciation of equipment, rental of premises, staff salaries;
• Fully includes all production and implementation costs.
  

In addition, there are various factors that affect cost. They have to be divided into external and internal. Externally, inflation, increase in the ITL, competition, elongation of logistics chains, exchange rates, etc. Internal factors: reduced management efficiency, control of material consumption, low productivity, lack of skilled workers, technical rearming, downloading of production capacity.

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Entrepreneurs in the region are supported through the national project " Maloy and Secondary Entrepreneurship and support for the individual entrepreneurial initiative " , which was initiated by the President and supervised by the First Vice-Primere Andrei Belousov.