IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM

The article carries out a critical analysis of the traditional approach to costing. The paper reveals the problem of distortion of the cost of manufactured products from the point of view of making management decisions. The authors justify the expediency of using the ABC system for accounting and di...

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Autores principales:	G. A. Adamova, L. Sh. Zhafyarova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	ab-management abc system allocation of costs cost accounting cost driver costing indirect costs management accounting managerial decisions overhead costs Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/42933a8cdbd84ad588c202d1a4ac5ccf
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spelling	oai:doaj.org-article:42933a8cdbd84ad588c202d1a4ac5ccf2021-12-03T07:43:35ZIMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM1816-42772686-841510.26425/1816-4277-2021-1-70-76https://doaj.org/article/42933a8cdbd84ad588c202d1a4ac5ccf2021-02-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2628https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article carries out a critical analysis of the traditional approach to costing. The paper reveals the problem of distortion of the cost of manufactured products from the point of view of making management decisions. The authors justify the expediency of using the ABC system for accounting and distribution of overhead costs. The study gives the interpretation of the concepts used in the functional distribution of costs. The article highlights and discloses a step-by-step algorithm for the distribution of indirect costs when using the ABC system. The paper gives the advantages of using this approach in order to generate management information about the products and activities of the company. Along with that, the authors analysed the difficulties associated with the practical implementation of the functional approach in the accounting and distribution of overhead costs, in particular with the detailed information in the context of operations and cost pools.G. A. AdamovaL. Sh. ZhafyarovaPublishing House of the State University of Managementarticleab-managementabc systemallocation of costscost accountingcost drivercostingindirect costsmanagement accountingmanagerial decisionsoverhead costsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 70-76 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	ab-management abc system allocation of costs cost accounting cost driver costing indirect costs management accounting managerial decisions overhead costs Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	ab-management abc system allocation of costs cost accounting cost driver costing indirect costs management accounting managerial decisions overhead costs Sociology (General) HM401-1281 Economics as a science HB71-74 G. A. Adamova L. Sh. Zhafyarova IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM
description	The article carries out a critical analysis of the traditional approach to costing. The paper reveals the problem of distortion of the cost of manufactured products from the point of view of making management decisions. The authors justify the expediency of using the ABC system for accounting and distribution of overhead costs. The study gives the interpretation of the concepts used in the functional distribution of costs. The article highlights and discloses a step-by-step algorithm for the distribution of indirect costs when using the ABC system. The paper gives the advantages of using this approach in order to generate management information about the products and activities of the company. Along with that, the authors analysed the difficulties associated with the practical implementation of the functional approach in the accounting and distribution of overhead costs, in particular with the detailed information in the context of operations and cost pools.
format	article
author	G. A. Adamova L. Sh. Zhafyarova
author_facet	G. A. Adamova L. Sh. Zhafyarova
author_sort	G. A. Adamova
title	IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM
title_short	IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM
title_full	IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM
title_fullStr	IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM
title_full_unstemmed	IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM
title_sort	improving the accounting and distribution of overhead costs based on the use of functional cost accounting and abc system
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/42933a8cdbd84ad588c202d1a4ac5ccf
work_keys_str_mv	AT gaadamova improvingtheaccountinganddistributionofoverheadcostsbasedontheuseoffunctionalcostaccountingandabcsystem AT lshzhafyarova improvingtheaccountinganddistributionofoverheadcostsbasedontheuseoffunctionalcostaccountingandabcsystem
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IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM

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