Peculiarities of cost accounting method and output cost determination in foreign practice
Автор: Zimina Larisa Yurievna, Markelycheva Irina Vladimirovna, Kopyrova Natalia Victorovna
Журнал: Симбирский научный Вестник @snv-ulsu
Рубрика: Экономика и менеджмент
Статья в выпуске: 2 (20), 2015 года.
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There are different output cost determinations to calculate the unit costs at an enterprise. The article considers the existing cost accounting methods and output cost determinations applying in foreign practice. The methodology of cost accounting and output cost determination are determined by the duration of a technological process, the presence of semi-finished products, homogeneity and variety of products.
Cost accounting methods, "abc costing", expences, unit cost, output cost determination, "direct-costing", "standard-cost"
Короткий адрес: https://sciup.org/14114105
IDR: 14114105
