Introduction
In this article I will not consider the issues of cost formation in theory and practice of various enterprises. In general, the concept of “actual cost” for me has a dual character: on the one hand, it is something that can and should be calculated (theoretically), but impossible to calculate practically - there is always a lack of some exact characteristics of the process (impossible to measure due to various circumstances) . Therefore, the exact actual cost for me is like a spherical horse in a vacuum - something ideal, but unattainable in reality.
