Subject The article reviews the various cost accounting methods used at aircraft engineering enterprises. Objectives The research describes the issue of cost accounting in aircraft engineering enterprises, illustrating the specific case and provides recommendations for resolving the issue. Methods The research is based on methods of logic, expert analysis, methods of monographs. Results We indicate positive and negative aspects of various cost accounting methods used in aircraft industry. The article spotlights those difficulties which the enterprises face in choosing the appropriate method. We provide our recommendations based on various internal documents of aircraft engineering enterprises. Conclusions and Relevance The proposed solutions would be advisable for top management of large enterprises to make appropriate managerial decisions and choose a cost accounting method.
Keywords: cost accounting method, cost, costs, calculation, enterprise, aircraft industry
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