FEATURES OF COST CALCULATION IN THE ABCCOSTING SYSTEM

Main Article Content

Abstract:

The article examines the methods of distribution of management accounting costs, as well as the essence and procedure of the ABC analysis method, its advantages and disadvantages.

Article Details

How to Cite:

Abduvaliev , S. (2022). FEATURES OF COST CALCULATION IN THE ABCCOSTING SYSTEM. Eurasian Journal of Law, Finance and Applied Sciences, 2(5), 74–81. Retrieved from https://in-academy.uz/index.php/EJLFAS/article/view/3069

References:

Message of the President of the Republic of Uzbekistan Sh. Mirziyoyev to the Oliy Majlis dated December 28, 2018

Regulation "On the composition of costs for the production and sale of products (works, services) and on the procedure for the formation of financial results" Approved. Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999

Zemlyanskaya V.N. CLASSICAL METHOD OF ABC-ANALYSIS AND ITS MODERN MODIFICATION . Eurasian Union of Scientists (ESU) #9 (42), 2017| ECONOMIC SCIENCES

Staubus , George J. Activity Costing and Input-Output Accounting. — Richard D. Irwin, Inc., 1971

Kaplan, Robert S. and Bruns , W. Accounting and Management: A Field Study Perspective. — Harvard Business School Press, 1987.

Kozlov A.S. Design and research of business processes: textbook. allowance / A.S. Kozlov. - 3rd ed. - M.: Flinta: MPSI, 2008. - 272 p.

O.V. Pochekaeva . ABC cost management method. Economic analysis: theory and practice.35.290-2012.pp. 26-35.