Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits

Alla Pohosova () and Olena Yarmolyuk
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Alla Pohosova: Zhytomyr National Agroecological University
Olena Yarmolyuk: Zhytomyr National Agroecological University

Oblik i finansi, 2012, issue 4, 18-20

Abstract: The methods of cost accounting and calculation of production costs, including standard-cost, direct-costing, re-distribution and customized ones, their advantages and disadvantages have been analyzed. The proposals on the implementation of methods of cost accounting and production cost calculation in agricultural enterprises have been given. In addition, the application of the combined method of cost accounting of dairy cattle-breeding output has been accentuated

Keywords: Cost; accounting methods; standard-cost; direct-costing; cost clculation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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