Bagaev I.V.Institute of Economics, Management and Law, Kazan, Republic of Tatarstan, Russian Federation iluhin79@mail.ru ORCID id: not available
Subject The article addresses the system control of the workshop operations efficiency. Studying the options for system monitoring reveals unnecessary simplifications in the theory of production process accounting and helps eliminate them. This increases the possibility of automation. Objectives The purpose of the study is to analyze the impact of system control on the methodology of cost accounting under modern accounting automation. Methods The study employs the abstract-and-logical and special methods and Russian accounting programs. Results The paper reconsiders the methodology of cost accounting, which serves as a basis for detailed approach. Under this approach, I suggest the concept of complex accounting entry; the automated generation of data about the impact of deviations of previous workshops on the output of following workshops; the system calculation of the total cost of unit sold. Furthermore, I modified the concept of hierarchic cost accounting, which was published earlier. Conclusions and Relevance The main findings may be useful for improving the accounting programs and further scientific research in the field of cost accounting and production costs.
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