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The requirement for estimation of cost arises at realization of purchase and sale of in whole or its share, a substantiation of the sum of the credit on the security of property, definition of the size of additional issue of actions, calculation of insurance payments, decision-making on bankruptcy of the company and so forth Also estimation of cost is necessary at carrying out of its re-structuring (realization of merge, joining, division, etc.).

estimation of cost allows to define its economic and financial well-being as a whole since separate indicators, for example, a sales volume, the profit, the cost price, liquidity, financial stability, oborachivaemost actives, etc.

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