UNITY AND DIVERSITY IN COST ACCOUNTING METHODS AND PRODUCTION COST PRICE CALCULATION
Keywords:
costs, accounting methods, calculation, costs control, cost accounting object, the calculation object, calculation unit, standard-costing, management by exception, product cost by process, product cost by order, cost center
Abstract
The article is dedicated to organizational and methodological identity and differences of cost accounting methods and products prime cost calculation. The cost accounting methods сlassification and the cost production calculation methods, shown by author, will be useful for modern enterprises when forming their effective cost control system and that means – the financial result.
