Making management decisions based on the application of "directing-costing" and "standardcost" systems
The relevance of the topic is due to the need to choose the optimal accounting system at the enterprise. The efficient operation of the enterprise and the maintenance of accounting policies are the key pillars on which the correctness of making managerial decisions on conducting commercial activities rests. The quality of the analysis and control of information of an economic entity depends on the choice of an accounting system. This helps to determine the correct cost of production, analyze the cost and revenue side of the business, and identify key trends in optimizing work. This article was carried out within the framework of the student scientific circle "Energy Research" on the basis of the student scientific laboratory "Economic Diplomacy" of the Diplomatic Academy of the Ministry of Foreign Affairs of Russia. The article was carried out under the scientific supervision of Candidate of Economics, Associate Professor J.K. Kharakoz, Department "World Economy", Diplomatic Academy of the Russian Foreign Ministry.