MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION
DOI:
https://doi.org/10.5281/zenodo.18935887Keywords:
product cost, costing systems, Activity-Based Costing, target costing, life-cycle costing, management accounting, digital transformation, cost analysisAbstract
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
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