Management Cost Accounting: a New Production Cost Calculation Method

Ekaterina B. Fokina ()
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Ekaterina B. Fokina: State University of the Ministry of Finance of the Russia, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 2, 151-156

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.

Keywords: management accounting; production cost calculation; cost accounting; job-order costing method; process costing system (search for similar items in EconPapers)
JEL-codes: M11 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120217:p:151-156

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