Chernyshenko, O. I.2024-11-272024Chernyshenko O. Cost of technological products: essential security [Electronic resource] / Olena Chernyshenko // Innovations and transformations in education, society, and economic management : coll. sci. monograph / ed.: M. Wierzbik-Strońska, T. Nestorenko. – Electronic text data. – Katowice : WWSTK, 2024. – Chap. 2.13. – P. 218-214. – ukr. – URL: https://drive.google.com/file/d/10PSl5bNxYYOd7xnoxN5lMCdpesFLi48E/view?usp=sharing, free (accessed 26.11.2024).https://repository.kpi.kharkov.ua/handle/KhPI-Press/83811A study of the theoretical and methodological essence of the term "cost of a technological product" was conducted. It is proved that the theoretical and methodical definition of cost largely depends on the scope of its consideration and use, to which the author includes economic theory, accounting, financial management and international standards of financial reporting. It has been proven that the cost price of a technological product is most often used as an economic category and as an important indicator of the economic activity of an enterprise. Two sufficiently independent methodological approaches to the interpretation of the term cost of industrial production have been identified and substantiated - political-economic and marginalist. An analytical study of these approaches has been carried out.ukcoststechnologydefinitioneconomic categoryтехнологічні продуктисобівартістьринкова економікапромислові підприємствавитрат підприємстваBook chapter