Published: 15 April 2026
The relevance of the study of enterprise costs and their optimization methods is due to a number of reasons. One of them is that under modern conditions of high competition in the market, the central indicator characterizing competitiveness is price indicator of products, works and services. The price, in turn, is determined by the cost level as a complex of all costs incurred by the enterprise for the production. Thereafter those enterprises that can provide lower cost level will have a higher competitiveness level, as well as market share. The article examines theoretical and methodological aspects of cost accounting and management in the context of ensuring enterprises competitiveness. The relevance of the topic is justified by the influence of market competition, economic instability and sanctions pressure, which is especially critical for construction industry with its long operating cycle. The authors analyze the economic essence of the concepts of "costs" and "prime cost", considering them as monetary expression of resources to be reimbursed to continue operations. The paper presents detailed classification of costs according to economic elements and calculation items, which makes it possible to generate various types of costs. Special attention is paid to normative and legal regulation in the Russian Federation, including the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and the system of Accounting Regulations and Federal Accounting Standards. In conclusion, it is emphasized that effective analysis of costs structure and dynamics is the basis for making managerial decisions aimed at identifying reserves for their reduction and ensuring long-term viability of the company.