Cost accounting systems in management accounting and their current status

UDC 338.1

Authors

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

Abstract

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

Keywords

management accounting, system, cost accounting; custom, alternate, process method; full, variable, regulatory, target costs; ABC method, cost accounting at cost centers, “on time” accounting system.