Cost accounting systems in management accounting and their current status

UDC 338

Authors

Sadykova R. R., Gafurova A. Ya., Muginova Z. Kh., Gusarova L.V.

Abstract

The article discusses the development of a cost accounting system in management accounting and their current status.

Keywords

management accounting, cost accounting systems, custom cost accounting method, cost-based incremental costing method, cost-based process accounting method, full cost accounting system), variable cost accounting system, standard cost accounting system, target cost accounting system, ABC cost accounting system, cost accounting system at cost centers; production organization and accounting system JIT.