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Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits

Author

Listed:
  • Alla Pohosova

    () (Zhytomyr National Agroecological University)

  • Olena Yarmolyuk

    (Zhytomyr National Agroecological University)

Abstract

The methods of cost accounting and calculation of production costs, including standard-cost, direct-costing, re-distribution and customized ones, their advantages and disadvantages have been analyzed. The proposals on the implementation of methods of cost accounting and production cost calculation in agricultural enterprises have been given. In addition, the application of the combined method of cost accounting of dairy cattle-breeding output has been accentuated

Suggested Citation

  • Alla Pohosova & Olena Yarmolyuk, 2012. "Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 18-20, December.
  • Handle: RePEc:iaf:journl:y:2012:i:4:p:18-20
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    File URL: http://www.afj.org.ua/pdf/23-metodi-obliku-vitrat-ta-kalkulyuvannya-sobivartosti-produkcii-perevagi-ta-nedoliki.pdf
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    File URL: http://www.afj.org.ua/en/article/23/
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    More about this item

    Keywords

    Cost; accounting methods; standard-cost; direct-costing; cost clculation;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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