Foundation of cost accounting and control system
In order to reorient accounting system in our country to international accounting standards, it is necessary to study the experience of managing accounting in other countries with market economies, widely using such a system of production accounting as “Direct costing”. That article accumulates the main issues of the system, as well as some theoretical aspects. The main advantage of the system “direct costing” is that on the basis of the information obtained in it, you can make operational management decisions. First of all, it concerns the possibility to carry out an effective price policy, dumping policy. Having accounting data on the limited cost and amounts of coverage (marginal income) for products, you can solve such management tasks as optimizing the range of products in the presence of bottlenecks, the feasibility of taking an additional order at prices below the usual, to produce components themselves or buy on the side, determining the optimal size of the batch or series of parts (products), selection and replacement of equipment, etc.