Home  Journals  International Accounting  36(282) - 2013 September

System of brake-even point indicators in TBC-method of the cost management

Available online: 26 September 2013

Subject Heading: PROBLEMS. VIEWS. SOLUTIONS

JEL Classification: 

In the article the existing approaches to the calculation of the brake-even point indicators are analyzed. The profitability and the possibility of the application of these indicators in cost management practice are considered. The information opportunities of various methods of calculation of prime cost for management of expenses are estimated. The author offered the main directions of improvement of methods of management by expenses on the basis of synthesis of the modern methods of calculation of prime cost.

Keywords: methods of cost control, TBC method, the ABC method, direct costing, break-even rates, Multiproduct production

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

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