Actual output cost accounting methods: comparative analysis and evolution outlook
Conventional and modern industrial enterprise cost accounting methods: «standard costs», «direct costing», ABC and methods used for managerial accounting are investigated in the article. Comparative characteristics of methods, analysis of practice of usage by domestic and foreign companies and prosp...
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| Format: | Article |
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| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/770 |
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| Summary: | Conventional and modern industrial enterprise cost accounting methods: «standard costs», «direct costing», ABC and methods used for managerial accounting are investigated in the article. Comparative characteristics of methods, analysis of practice of usage by domestic and foreign companies and prospects of applying for industrial enterprise cost management integrated system are listed in the article. |
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| ISSN: | 2073-9885 2687-136X |