Comparative characteristics of costing methods in management accounting

The article deals with traditional and innovative methods of cost accounting and costs, their analysis in comparison with traditional methods. The article is devoted to the problem of organizations choosing the optimal method of accounting for production costs and calculating the cost of production. The classification of methods of cost accounting and costing on different grounds is analyzed. Costing methods are an integral part of the organization of production, accounting system and document management in the organization . The choice of a particular method is due to a number of factors related to the specifics of economic and production activities of the organization. One of the main factors affecting the efficiency and quality of management decisions is the choice of methods of accounting and cost calculation, the classification of games that play an important role in its implementation. It is necessary to determine the essence of the method of accounting for production costs, to determine the need for the use of opportunities based on the analysis of the essence of the methods. In those types of mass production, where raw materials go through a single technological process, the process-based cost accounting method is widespread. In industries in which the processing is divided not only into operations, but also into processes that differ in equipment used, technology, specialization of personnel involved in the technological process, location, the alternate method of cost accounting and calculation are used.

шығындар, калькуляция, өзіндік құн, басқару есебі, өндіріс, калькуляциялау әдісі, экономика, тиімділік, затраты, калькуляция, себестоимость, управленческий учет, производство, методы калькулирования, экономика, эффективность, expenses, calculation, cost, management accounting, production, methods of calculation, economics, efficiency

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