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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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | RU |
| Publié: |
Publishing House of the State University of Management
2021
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| Sujets: | |
| Accès en ligne: | https://doaj.org/article/42933a8cdbd84ad588c202d1a4ac5ccf |
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