Costs are one of the fundamental components of the overall operation of a business etity. We define a cost as an amount expressed in terms of value through assets used, services performed or the result o fan obligation arising that relies on the goods or services received. Costs can be found in every company and should be controlled, observed, studied, and managed. One of the most accepted definitions of costs is that costs are the price expression of consumed factors of production. If the total costs are lower than the selling price of the product or service, we can say that the business process is successful, and the difference we make from the cost of the product to the selling price of the product consitutes the entrepreneurs profit. We also divide costs into product and period costs. During the process of production or provision of services, the company uses one or more factors of production. Rhis decision, which is used for costs in order to achieve results, creates the concept of costs that we are familiar with in the productions field and in the economy. We can also divide costs into several types, and some of them are: according to the time they wew incurred, functions, position in financial reports, etc. They also represent the monetary expression of all the elements that are present and use din the business process at the time of creating effects, products and services