from 01.01.2000 until now
Moscow, Moscow, Russian Federation
Balashiha, Moscow, Russian Federation
5.2.3
5.2.4
5.2.5
5.2.6
5.2.7
631.162
The paper examines the prerequisites for the transition from traditional costing systems to functional cost accounting. The possibilities of organizing cost accounting by type of activity are revealed. The analysis of the specifics of using the ABC system for calculating costs, as well as information support for strategic management decisions, is carried out. The role of functional cost analysis for evaluating the effectiveness of certain types of company activities is considered. The levels of cost accounting organization in relation to products are disclosed. The stages of calculating the cost in the ABC system and the corresponding possibilities of using the results are presented. Recommendations on the implementation of the ABC system in the practice of companies are given.
cost management accounting, abc system, costing, cost drivers, functional-costs analysis, cost allocation, justification of management decisions
1. Adamova G.A. Features of the application of functional calculations for the purpose of management cost accounting. Vestnik IPB (Vestnik Professional’nyh Buhgalterov”) 2021; (3): 8-16. (In Russian).
2. Atkinson A.A., Banker R.D., Kaplan R.S., Young S.M. Management accounting: textbook, Edition 3, Moscow, Williams Publ. house; 2019. 880 p. (In Russian).
3. Garrison. R., Noreen E., Brewer P. Managerial accounting: textbook, transl. from English, ed. by M.A. Karlika, Edition 12, St. Petersburg, Piter; 2010. 592 p. (In Russian).
4. Grant. R. Contemporary strategy analysis; Per. s angl. S. Dmitriyev – 9-e izd SPb.: Piter; 2021. 672 p.
5. Druri C. Cost and management accounting: an introduction, Edition 5, revised and expanded, Moscow, Yuniti-Dana; 2015. 735 p. (In Russian).
6. Levchayev P.A., Osipov V.I. Financial mechanism and management accounting for the company’s productive resources consumption: monograph, Moscow, Infra-M, 2021, 231 p. (In Russian).
7. Porter M. E. Competitive strategy. Techniques for Analyzing Industries and Competitors, transl. from English by I. Minervin, Moscow, Alpina Publisher; 2020. 608 p. (In Russian).
8. Porter M. E. Competitive advantage. Creating and Sustaining Superior Performance. transl. from English by E. Kalinina & O. Nizhel'skaya. Moscow, Alpina Publisher; 2020. 945 p. (In Russian).
9. Atrill P., McLaney E. Financial management and management accounting for managers and businessmen, transl. from English by V. Ionov, Moscow, Alpina Publisher, 2016, 648 p. (In Russian).
