Abstract
The article examines approaches to planning production costs and ways to reduce them. The main methods of cost calculation are considered. One of the main issues covered in this article is the choice of an appropriate method of calculating the cost price at the enterprise. Every business entity is faced with the issue of cost reduction, as it makes up more than 70 % of the price of sold goods, works and services. Since the final result depends on the choice of the method of calculating the cost of the production facility, therefore, this article considers the methods of calculation by each specified method. Each of the above methods has an appropriate number of advantages and disadvantages, taking into account the production features of each business entity. Another aspect that should be paid attention to is that the methods given in the article may be technologically appropriate for a certain production, but from an economic perspective have certain limitations.
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