The competitiveness of the market and the development of rural properties in search of new innovations has led to the need to structure management to help owners manage their business. Based on this analysis, cost accounting is of great importance, as it manages and controls the costs and other expenses of the activity, with the aim of increasing the result, as well as controlling all expenses. Its functions include aiding control and decision-making, and it is essential for strategic elements for growth and survival.
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