| Summary: | Almost any activity involves a cost. From the point of view of the economy of organizations, costs are the basis of economic life. Directly or indirectly, they are the object or component of the work of all employees of an economic entity - managers, executors, service personnel, etc. In addition, their labor creates costs for the organization in view of the obligation to pay for it. In the context of digitalization of production in the agro-industrial complex, the requirements for accounting are increasing, as the main source of providing enterprise management with information on costs formation. This article studied costs as an object of accounting from the point of view of their recognition, essence, transition from one state to another. As a result of the study, on the basis of balance equality, a symbolic model of costs formation in an economic entity and a model of their transition to the state of expenses were built and substantiated. Such methods as collection and analysis of information, comparison, modeling and a balance method were used.
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