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

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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Bibliographic Details
Main Authors: G. A. Adamova, L. Sh. Zhafyarova
Format: article
Language:RU
Published: Publishing House of the State University of Management 2021
Subjects:
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
Online Access:https://doaj.org/article/42933a8cdbd84ad588c202d1a4ac5ccf
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