employee
Russian Federation
student
Russian Federation
student
Russian Federation
student from 01.01.2023 to 01.01.2023
National Research University of Electronic Technology (Economics, Management and Finance Department)
student
Russian Federation
In this work, the authors analyzed four methods of cost management: regulatory method, ABC method, direct costing, and method of cost accounting for responsibility centers — on the example of AO “Logika”, industrial gas manufacturer based in Zelenograd. The advantages and disadvantages of these accounting methods were substantiated. The authors have proposed choices of cost accounting method, optimal for the considered enterprise in terms of development stability and production process efficiency.
cost management methods, regulatory method, direct costing, activity-based costing, ABC method, cost drivers, cash pooling agreement, break-even point
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