UDC 330

USE OF COST ACCOUNTING SYSTEM “DIRECT COSTING” AGRICULTURAL ORGANIZATIONS

Thamokova Svetlana Mugadovna
Kabardino-Balkarian State Agricultural University named after V.M. Kokova
Ph.D. assistant professor of "Accounting"

Abstract
The paper conducted a comprehensive study of the incomplete calculation of cost and developed areas on implementation of the system in agricultural enterprises. The study suggests that the system of "direct costing" the company's management focuses on changing the marginal income (contribution margin) for the organization as a whole and by product. It takes into account products with a large margin to move mainly on their production.

Keywords: direct costing, expenses, poultry, profit margins, statements


Article reference:
Use of cost accounting system "direct costing" agricultural organizations // Economics and innovations management. 2015. № 10 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/10/9943

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