From historical and practical, the determination of the cost price is the oldest and most secure approach, whereas on the basis of her stay so the actual categories, such as consumption and expenditure confirmed by accounting documents. In the absence of knowledge of objective or subjective factors typical factors influence the process of training the price, the cost of production remains to be the most practical basis for fixing the price of the tender, representing the lower bound of. Cost and price have an economic nature both express the consumption of social work. At the same time, the cost represents the highest value of the goods, the other part being made up of profit, VAT, excise duties, the addition of trade.