The comparison and definition of categories which are used to describe costs in the economic literature of different countries is maden. Different approaches to definition of the economic content of costs are considered. The definition of “costs” and own classification of costs are proposed.

In the article there are the exposed problems of development of airlines, airenterprises, factors, that affect their development. The offered directions of decision of problems in relation to development of aviapredpriyatiya of Ukraine.

Определены сущность и значение понятия "метод калькулирования", рассмотрены классификации методов калькулирования себестоимости, раскрыты их особенности и...

In the article the analysis provides an assessment of methods for analyzing costs and cost of rail transport for the solution and ensure tasks of controlling.

In the article there are the rassmotrenni questions of introduction of tourist trains as directions of differentiation of activity of railways. Sound comparative description of railway tourism is resulted