FEATURES OF COST CALCULATION IN THE ABCCOSTING SYSTEM
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expenses, management accounting, analysis, cost allocation, method, ABC methodAbstrak
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.
Iqtiboslar
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.
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