This article explores the concept of costs in hotel activities. Features of the hotel's activities are revealed. It is noted that the cost of services provided in accordance with international standards consists of three categories, including direct material costs, direct labor costs and overhead costs. In the process of research, the structure of overhead costs of hotel operations was developed. A three-step methodological procedure for allocating overhead costs to cost objects in hotel operations, a method of costing the cost of one seat in hotel operations, and accounting records for accounting for overhead costs in hotel operations are proposed.

Determining the cost of production is a key factor for effective management in the manufacturing and service sectors. Modern costing methods, based on information technologies and complex models, simplify the process of determining and analyzing costs. These methods play a crucial role in optimizing production processes, efficiently managing costs, and making managerial decisions. Each method has its specific advantages, contributing to accurate calculations and achieving economic efficiency. The implementation of these methods based on modern technologies and expertise helps organizations enhance competitiveness and reduce costs.

This article examines the impact of taxation on business activities. Taxation plays a significant role in the development of businesses. The amount of taxes paid by businesses has a direct impact on both the volume of costs and the level of production costs and, accordingly, pricing. The corresponding conclusions are drawn based on the analysis.

The article explores the methodological foundations for assessing the value of human capital in economic entities. Existing methods for evaluating the value of human capital have been thoroughly analyzed. The advantages and disadvantages of human capital assessment methods are revealed from the perspective of cost and income approaches, as well as the prospects for their practical application.

The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to fully objectively and systematically reflect them in accounting. It is disclosed that the losses in the economic system of the energy supply organization should be understood as the loss of the asset that exists in the organization, and the cost of sales should be understood as the expenses of the organization. When analyzing losses associated with delivery, the scientific basis for dividing them into more detailed direct losses and inefficient costs is given.