Template-Type: ReDIF-Article 1.0
Author-Name: Ekaterina B. Fokina
Author-Email: fokinaek@mail.ru
Author-Workplace-Name: State University of the Ministry of Finance of the Russia, Moscow, Russia
Title: Management Cost Accounting: a New Production Cost Calculation Method
Abstract: Efficient functioning of an enterprise on the market depends on the rationality of the management accounting system. The article discusses certain issues pertaining to cost accounting and production cost calculation. Practical studies lead to the conclusion on the need to apply elements of the job-order costing methods within the overall process costing system.
Classification-JEL: M11, M41
Keywords: management accounting, production cost calculation, cost accounting, job-order costing method, process costing system
Journal: Finansovyj žhurnal — Financial Journal
Pages: 151-156
Issue: 2
Year: 2012
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/2/statii/2012_02_17.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:120217:p:151-156