Actual output cost accounting methods: comparative analysis and evolution outlook

Abstract

Conventional and modern industrial enterprise cost accounting methods: «standard costs», «direct costing», ABC and methods used for managerial accounting are investigated in the article. Comparative characteristics of methods, analysis of practice of usage by domestic and foreign companies and prospects of applying for industrial enterprise cost management integrated system are listed in the article.

Keywords

• финансовый учет
• управленческий учет
• нормативный учет затрат
• неполный учет затрат
• учет затрат по функциям (видам деятельности)