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CONCEPTUAL THEORETICAL BASES OF ABC-COSTING IN AGRICULTURE

Journal: Science Journal "NovaInfo" (Vol.2, No. 66)

Publication Date:

Authors : ; ;

Page : 156-160

Keywords : COST ACCOUNTING METHODS; MANAGEMENT ACCOUNTING; ECONOMICS; OILSEEDS; CROP PRODUCTION; AGRICULTURE; COSTING; ABC-COSTING; COST DRIVERS; OVERHEADS;

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Abstract

In this article we consider the sequence of implementation and application of the cost accounting method and the formation of the cost of ABC-costing products. The study of this method will allow to develop an order of cost reflection in management accounting.

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Last modified: 2017-09-20 17:49:16