Calculating the Self-Cost: Consolidation of Management and Accounting Approaches

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Malikov Volodymyr V.¹ 

[1] Doctor of Sciences (State Administration), Professor, Professor, Department of Management and Administration, Kharkiv National Automobile and Highway University;

关键词: self-cost;    calculating;    calculation;    management accounting;    accountance;    costs;   

DOI  :  

来源: DOAJ

【 摘 要 】

Calculating the self-cost is one of the most important processes in both accountance and management accounting. The article is aimed at developing the order of interaction between management accounting and accountance in the implementation of calculating the self-cost, which will reduce the accounting work and most reliably determine the self-cost level. The author has allocated three stages of calculating the self-cost, which maximally unite approaches of management and accounting to the given question, create an opportunity to determine not only the break-even (normative-profitable) volume of production (sales) together with the break-even (normative-profitable) price, but also the real profitability of product, as well as significantly reduce the volume of accounting work by using the data already available from another accounting calculation.

【 授权许可】

Unknown