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Management Cost Accounting: a New Production Cost Calculation Method

Author

Listed:
  • Ekaterina B. Fokina

    (State University of the Ministry of Finance of the Russia, Moscow, Russia)

Abstract

Efficient functioning of an enterprise on the market depends on the rationality of the management accounting system. The article discusses certain issues pertaining to cost accounting and production cost calculation. Practical studies lead to the conclusion on the need to apply elements of the job-order costing methods within the overall process costing system.

Suggested Citation

  • Ekaterina B. Fokina, 2012. "Management Cost Accounting: a New Production Cost Calculation Method," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 151-156, April.
    • Handle: RePEc:fru:finjrn:120217:p:151-156
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    More about this item

    Keywords

    management accounting; production cost calculation; cost accounting; job-order costing method; process costing system;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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