EATURES OF IMPROVEMENT OF COST ACCOUNTING METHODS AND PRODUCT ACCOUNTING CALCULATION
The article analyzes traditional and modern methods of cost planning. The classification of production costs using the method of determining the elements that make up the cost of production. It is substantiated that the expediency of using each of the methods depends on a number of factors, namely: the peculiarities of the enterprise: the nature of the production process, type of product, the level of complexity of the production process, achieved results and market conditions. Among the traditional ones, the following methods are singled out and characterized: the method of cost planning by technical and economic characteristics, estimate, calculation method, normative. Among the modern planning methods, the focus is on the following: out-of-order method of calculating the cost of production, preliminary (post-process), the method of coverage and target costing. Target costing is singled out as a method of calculating the cost of production, which allows a new look at the interdependence of price, profit and cost. It is determined that with the introduction of target costing there may be some difficulties: in the development of a new product should involve departments; the actual cost may suddenly exceed the target already in the production process; it is not necessary to change the technology of production of a new product just to reduce its cost.
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