Comparative analysis of modern methods for calculating product costs
The article is devoted to the analysis of methods for calculating the cost of production at an industrial enterprise. It is noted that when choosing the appropriate calculation method, along with general principles, one should take into account the specifics of the production and economic activities...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2024-07-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/1970 |
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| _version_ | 1849244899036102656 |
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| author | N. S. Andruk E. A. Naumova |
| author_facet | N. S. Andruk E. A. Naumova |
| author_sort | N. S. Andruk |
| collection | DOAJ |
| description | The article is devoted to the analysis of methods for calculating the cost of production at an industrial enterprise. It is noted that when choosing the appropriate calculation method, along with general principles, one should take into account the specifics of the production and economic activities of each specific enterprise. For this purpose, both well–known and well–proven calculation methods, as well as modern ones used in international practice, such as «target costing» and «kaizen costing» are considered. A comparative analysis of the considered traditional and modern methods, systematized in tabular form, is provided. The advantages, disadvantages, and possible results of using each method are noted. A description of these methods is provided. Using the example of a shipbuilding enterprise, directions for improving the applied calculation methods by using the advantages of the considered methods are substantiated. |
| format | Article |
| id | doaj-art-31db74aec8a544b8a5cf113a2a40e3d9 |
| institution | Kabale University |
| issn | 2073-9885 2687-136X |
| language | Russian |
| publishDate | 2024-07-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj-art-31db74aec8a544b8a5cf113a2a40e3d92025-08-20T03:59:00ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2024-07-0117310.24182/2073-9885-2023-17-3-62-691727Comparative analysis of modern methods for calculating product costsN. S. Andruk0E. A. Naumova1St. Petersburg State Marine Technical UniversitySt. Petersburg State Marine Technical UniversityThe article is devoted to the analysis of methods for calculating the cost of production at an industrial enterprise. It is noted that when choosing the appropriate calculation method, along with general principles, one should take into account the specifics of the production and economic activities of each specific enterprise. For this purpose, both well–known and well–proven calculation methods, as well as modern ones used in international practice, such as «target costing» and «kaizen costing» are considered. A comparative analysis of the considered traditional and modern methods, systematized in tabular form, is provided. The advantages, disadvantages, and possible results of using each method are noted. A description of these methods is provided. Using the example of a shipbuilding enterprise, directions for improving the applied calculation methods by using the advantages of the considered methods are substantiated.https://www.pp-mag.ru/jour/article/view/1970calculation methodscostdirect costingstandard costingtarget costingkaizen costingshipbuilding products |
| spellingShingle | N. S. Andruk E. A. Naumova Comparative analysis of modern methods for calculating product costs Путеводитель предпринимателя calculation methods cost direct costing standard costing target costing kaizen costing shipbuilding products |
| title | Comparative analysis of modern methods for calculating product costs |
| title_full | Comparative analysis of modern methods for calculating product costs |
| title_fullStr | Comparative analysis of modern methods for calculating product costs |
| title_full_unstemmed | Comparative analysis of modern methods for calculating product costs |
| title_short | Comparative analysis of modern methods for calculating product costs |
| title_sort | comparative analysis of modern methods for calculating product costs |
| topic | calculation methods cost direct costing standard costing target costing kaizen costing shipbuilding products |
| url | https://www.pp-mag.ru/jour/article/view/1970 |
| work_keys_str_mv | AT nsandruk comparativeanalysisofmodernmethodsforcalculatingproductcosts AT eanaumova comparativeanalysisofmodernmethodsforcalculatingproductcosts |