MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION
DOI:
https://doi.org/10.5281/zenodo.18935887Abstract
This article examines modern product costing systems, their methodological foundations, and directions for
practical transformation. The study explores both traditional costing methods and advanced approaches such as Activity-
Based Costing (ABC), target costing, and life-cycle costing. The role of digital transformation, ERP systems, and analytical
tools in improving cost management efficiency is substantiated. The findings demonstrate that modern costing systems
serve as a strategic instrument for ensuring financial stability and enhancing enterprise competitiveness
Keywords
product cost, costing systems, Activity-Based Costing, target costing, life-cycle costing, management accounting, digital transformation, cost analysisReferences
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