Home  Journals  Economic Analysis: Theory and Practice  19(184) - 2010 July

Methodological Approaches to Overhead Costs Accounting in Works of American and Russian Specialists in XX Century

Available online: 14 July 2010

Subject Heading: MANAGEMENT ACCOUNTS

JEL Classification: 

The central point in cost accounting is problem of indirect costs allocation. In this article a comparative analysis of the major works of American and Russian authors of the twentieth century has been held, the field was researches in unified methodology of overhead costs assignment. Issues of expenses economics nature, fundamental criterion of cost assignment are considered, there are arguments of commonality methodological approaches in cost accounting, due to of the same industrial development terms.

Keywords: management accounting, cost accounting, overhead costs, cost driver, cost allocation

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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