Cost control as part of the management accounting. Comparative analysis of the method "direct-costing" in Russia and the United States

This article describes the main difficulties of adaptation the “direct-costing” method for Russian companies, it also identifies basic differences of this method in Russia and the USA and marks the most promising way of development this system in our country. The “direct-costing” is useful in case of making decisions about decreasing or increasing the volume of production of a particular type of product.