Improving Cost Accounting in Energy Enterprises.
Keywords:
Cost calculation, direct-costing, standard-costing, ABC-methodAbstract
In today’s competitive world, every enterprise strives to increase the efficiency of its production in order to achieve financial stability in the market and obtain higher profits. One of the ways to achieve this position is to optimize the composition and cost accounting. The correct choice of the cost accounting method will ensure control over the composition and rational use of the resources available in the organization. The article discusses modern systems of cost accounting and calculating the cost of production. Their conditions of application in various industries, the main advantages and disadvantages are considered.
References
Druri K. Upravlencheskiy i proizvodstvennyy uchet / per. s angl. V.N. Egorova. m .: YuNITI-Dana, 2012. 1423 p.
Kargina T.S. Zarubejnye sistemy ucheta zatrat i kalkulirovaniya sebestoimosti / T.S. Kargina, N.P. Ogaryova // International Journal gumanitarnyx i estestvennyx nauk - 2019. № 3. С. 129-131.
Kovaleva I.V. Rasshirenie granits traditsionnyx podkhodov k upravleniyu zatratami predpriyatiya na osnove kontseptsii LCC / I.V. Kovaleva // Strategy predpriyatiya v context context povыsheniya ego konkurentosposobnosti - 2017. № 6. S. 214-219.
Sarvarbek Rasuljonovich Abduazizov (2021). PUBLIC FINANCE THEORETICAL AND LEGAL BASIS OF CONTROL. scientific progress, 2 (8), 250-256.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
User Rights
Under the Creative Commons Attribution-NonCommercial 4.0 International (CC-BY-NC), the author (s) and users are free to share (copy, distribute and transmit the contribution).
Rights of Authors
Authors retain the following rights:
1. Copyright and other proprietary rights relating to the article, such as patent rights,
2. the right to use the substance of the article in future works, including lectures and books,
3. the right to reproduce the article for own purposes, provided the copies are not offered for sale,
4. the right to self-archive the article.