Implementation of foreign systems calculation of cost of production in practice of Russian accounting

The article deals with the existing methods of cost accounting and calculation of production costs used in domestic and foreign accounts. Two methods of cost accounting are considered: the system «Absorption Costing» and the system of "Direct costing". Their advantages and disadvantages, as well as factors that hinder the introduction of modern methods of calculation in the practice of Russian enterprises. The result is to develop a scale of "names."