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International Accounting
 

The development of cost management in accounting of aircraft engineering enterprises

Vol. 22, Iss. 2, FEBRUARY 2019

PDF  Article PDF Version

Received: 21 January 2019

Received in revised form: 31 January 2019

Accepted: 6 February 2019

Available online: 15 February 2019

Subject Heading: COST ACCOUNTING AND CALCULATION OF VALUE

JEL Classification: М11, М41

Pages: 174–186

https://doi.org/10.24891/ia.22.2.174

Sheshukova T.G. Perm State National Research University, Perm, Russian Federation
sheshukova@psu.ru

https://orcid.org/0000-0002-8775-8943

Erokhin V.N. Perm State National Research University, Perm, Russian Federation
erokhin95@yandex.ru

https://orcid.org/0000-0001-8001-9702

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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