On the importance of methods of strategic management accounting for production costs

UDC 657

Authors

Biimyrsaeva E. M.,
Candidate of Economic Sciences, Associate Professor International University of Innovative Technologies, Kyrgyz Republic, Bishkek
Suinalieva N. K.,
Candidate of Economic Sciences, Associate Professor International University of Innovative Technologies, Kyrgyz Republic, Bishkek
Khusainova E. Yu.,
Senior Lecturer, International University of Innovative Technologies, Kyrgyz Republic, Bishkek

Abstract

This article includes issues related to the study of methods for strategic management accounting of costs for the production of innovative products. In the conditions of a market economy in the Kyrgyz economy, a wide variety of methods are used to account for the costs of production of costing products. These methods are recommended for business entities by the accounting policy of the enterprise. If we consider the accounting of production costs as a set of interrelated and performed in a certain sequence organizational, logical, settlement operations and procedures for generating information about costs, then it makes sense to talk not about choosing any one method of accounting for costs and calculating the cost, but about creating at each an enterprise of a cost accounting system that ensures the achievement of various goals, the solution of various problems.

Keywords

Strategic accounting, management accounting, innovation, innovative products, cost accounting methods, calculation methods.