APPLICATION OF MODERN ACCOUNTING METHODSJournal: International Scientific Journal "Internauka" (Vol.2, No. 47)
Publication Date: 2018-04-15
Authors : Bondarenko Tetiana;
Page : 14-16
Keywords : costs; cost accounting methods; management;
The article states that in the market conditions, the efficiency of enterprise management, to a large extent, depends on the completeness and quality of information provision and personnel training. Different conditions and objectives of the enterprises led to the emergence and development of a large number of combinations of methods for calculating costs within the framework of one classification form. Methods of accounting for costs and calculating the cost of production depend on a number of objective factors. But in modern terms the Ukrainian enterprises it follows anymore to use the cost of the prepared products in quality the instrument of management of his prime price, to give up the expense method of pricing. Certainly basic problems at inculcated such the systems as: FVA, «АВС-method», «Target Costing», «Kaizen Costing», «Kost-clearing», «CVP-analysis», «Just of in time», «Benchmarking».
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Last modified: 2018-08-07 16:01:47