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Direct costing, costing marzhinal, veribl costing?

Vol. 16, Iss. 3, JANUARY 2013

Available online: 29 January 2013

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

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Lebedeva P.M. Graduate Student of department "Statistics, Accounting and Audit", the St-Petersburg State University
polinalebedeva@hotbox.ru

In the article the approaches to interpretation of a method of calculation of prime cost "direct costing " are considered, various names of a method are analyzed, solutions of the developed contradictions are offered.

Keywords: calculation, method, expenses, cost, managerial accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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