METHODS OF ACCOUNTING COSTS AND CALCULATION OF COST OF PRODUCTION

The main aim of this article is to consider the applied methods of cost accounting and calculation of the cost of production. The urgency of the development of this topic is connected with the fact that the choice of the method of cost accounting and calculation of the cost of production is one of the most important in the process of the activity of any enterprise. Research in this field was carried out by such authors as: Kireeva NV, Drury K., Fedorovich TV, Vakhrushina MA, Lukachanova EA As sources of information in the writing of this article, the works of scientists, the materials of the periodical press on these issues, as well as the legislative and regulatory acts of the Russian Federation were used. As a result of writing this article, the main methods of accounting for costs and calculating the cost of production were studied. In particular, ordering, procedural and transverse methods were considered. The normative method and Direct-Costing method were analyzed. As a result, it should be noted that each Enterprise should take a responsible approach to choosing the cost accounting method and calculating the cost of production, as this is very important for identifying the final financial results. This choice depends on many factors. One of the main factors is the industry features and internal features of the Enterprise.