Improvement of methods of analysis and audit of production costs and calculation of production costs

The article examines modern approaches to the analysis and audit of production costs in a dynamically changing economic environment. The main focus is on the classification and calculation of product cost, integration of financial, tax, and managerial audit methods, as well as the implementation of information technologies and automation in accounting processes. The author highlights key directions for improving cost management systems, including the application of economic-mathematical models, lean manufacturing principles, and flexible budgeting. Particular emphasis is placed on internal control, staff qualification improvement, and the use of factor and marginal analysis methods to support informed managerial decision-making. In the context of digital transformation and increasing market competition, effective cost management has become a strategic priority that ensures the financial stability and competitiveness of enterprises. The article proposes ways to optimize cost accounting through automated systems (1C, SAP), expense forecasting, and the use of big data analytics. It emphasizes the necessity of a systemic approach to cost analysis, enabling timely responses to changes in external and internal conditions, minimizing risks, and enhancing overall production efficiency.