In theory, the development of accounting concepts are divided into two phases: the traditional accounting concept and the modern accounting concept. At the end of the 20th century, the growth of the number of information users, economic globalization and the rapid development of information technology were the most important major changes that had a strong impact on the content of accounting and led to the transformation of traditional concepts into modern accounting concepts. According to the modern functional structure of accounting, it consists of three basic parts: financial accounting, cost accounting and management accounting. The process of business planning takes place within the framework of management accounting. The cost is a monetary statement of spent production factors and received services created with the aim of creating economic effects, products or services. Cost creation is the conscious sacrifice of resources in order to achieve a certain goal, i.e. to produce a new product. In the production process, costs are allocated to each individual job or product for financial accounting purposes, the goal is to distribute the costs incurred during the period to the costs of sold products or inventory, which is why cost accounting is especially represented in production. Analytical accounting of production records changes related to the costs of the production process, for the purpose of monitoring and determining the value of production, based on various criteria. In the analytical accounting of finished products are recorded quantitative and value changes related to indebtedness, sale and alienation of the production process. The process of accounting for the costs of products and services includes the identification and calculation of planned costs, that is, the measurement of the incurred product costs and their allocation to the products and services that caused their occurrence. An essential feature of the job order costing system is that production costs are recorded for each job separately, the bearers of the costs are individual items or services. A job order is a fundamental document in production accounting because it gives instructions to the production of what should be produced (type of product), from what (specification of required material and labor), at what time and for whom. After the end of production, the job order provides information that is necessary for determining the unit price of the production of a particular product - the sum of the cost of direct materials, direct labor and the corresponding part of the general costs of production, i.e. manufacturing.