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Improving the system of calculation of production cost in managementl accounting

Kisets Maria Vladislavovna  (Saint Petersburg state University of Economics Department of accounting, analysis and audit LLC "Prime. Consulting and Valuation Services" senior consultant in the Department of accounting )

The article draws attention to the relevance of improving the system of cost calculation for management purposes. The author refers to managerial tasks, for which we use the results of cost calculation and focuses on the shortcomings of the traditional system of accounting and calculation. As the main problem of calculation of the cost the author identifies the error introduced by the distribution of indirect costs and on that basis represents a solution to this problem by applying system two-stage cost allocation by financial responsibility centers and cost object.

Keywords:Managerial cost accounting, cost accounting, cost management
 

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Citation link:
Kisets M. V. Improving the system of calculation of production cost in managementl accounting // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№06. -С. 50-58
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