ASPECTS OF COST ACCOUNTING AND CALCULATION OF CAPITAL IN THE ENTERPRISE

Abstract

In the conditions of the increase in the number of independent business entities in the Azerbaijani industry, the expansion of the scope of market relations, new problems and opportunities; 
the accounting system created as a result of the scientific and technical revolution and the increasingly informatization of society cannot remain unchanged. The accounting system should attract more and more attention while maintaining the important functions of accounting of the performed facts of economic activity: it should pay attention to the collection, systematization, analysis, interpretation and transmission of high-quality data that adequately reflect the complex and dynamic processes of modern economic life. These conditions bring to the fore criteria such as increasing profits and increasing the value of the company for the activity of enterprises, which in turn makes the problem of cost management relevant, where accounting issues rightfully occupy the leading place