Home  Journals  International Accounting  23(317) - 2014 June

Cost accounting methods for manufacture: tradition and modern times

Available online: 21 June 2014

Subject Heading: CHAPTER OF HISTORY

JEL Classification: 

Pages: 59-65

Currently, specialists in accounting practices rarely use the term "method of cost accounting" replacing it by the description of a cost accounting scheme. The article deals with the practical value of the knowledge about the content of cost accounting methods used in the national and foreign accounting practice. The author concludes that the combination of different elements of cost accounting methods will enhance the accounting capabilities when presenting the information about the expenses.

Keywords: method, cost accounting, works, services, classification, cost accounting methods, cost value, overhead expenses

References:

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