Управленческий учет и проблемы классификации затрат

Abstract

The article is devoted to topical issues of classification of costs-the cost price of production in conditions of market economy development in Russia. Classification of costs determines the quality of management accounting in the company. Special attention is paid to the choice of accounting system, as well as the analysis of data of managerial accountingfor decision-making.

Keywords

• costs
• expenses
• managerial accounting
• classification of expenses concept
• cost management
• types of costs
• strategic planning