Management accounting according to the direct-costing system

This scientific article explores the issue of management accounting using the direct-costing system. The direct costing system currently allows you to present information about costs and revenues in a simple and understandable way for making management decisions. The article discusses the basic principles of the formation of management accounting according to the direct-costing system, its features and advantages in comparison with other accounting methods. The steps necessary for the implementation of the direct costing system in the organization at the proper level are also considered. The study was based on an analysis of current scientific sources.