THE CONCEPT OF MANAGEMENT ACCOUNTING BASED ON PRODUCT MOVEMENT AND COST INCREASE IN CONTROLLING SYSTEM

THE CONCEPT OF MANAGEMENT ACCOUNTING BASED ON PRODUCT MOVEMENT AND COST INCREASE IN CONTROLLING SYSTEM

The article describes the main features of the management accounting concept based on the product movement at different stages of the manufacturing process by cost centers. The key element of the concept is the process of calculating “basic” and additional resources, intermediate and final products...

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Bibliographic Details
Main Author: TATYANA Karpova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
концепция
модель
система учета затрат
управленческий учет
переменные и постоянные затраты
нарастание затрат и процесс производства
калькулирование затрат
промежуточные и готовые продукты
контроллинг
concept
model
cost accounting system
management accounting
variable and fixed costs
increase in costs and manufacturing process
costing
intermediate and final products
controlling
Online Access:https://accounting.fa.ru/jour/article/view/62

Internet

https://accounting.fa.ru/jour/article/view/62

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