ОСОБЕННОСТИ УЧЕТА НАКЛАДНЫХ РАСХОДОВ В ОТЕЧЕСТВЕННОЙ И ЗАРУБЕЖНОЙ ЭКОНОМИКЕ С ПРИМЕНЕНИЕМ МЕТОДОВ ABC И ДИРЕКТ-КОСТИНГ

Abstract

All expenses of the organization are usually divided into basic and overhead, which are otherwise called indirect. Overhead costs are an integral part of the cost of production and include the costs incurred by the organization for the management of production and its maintenance. In this regard, it becomes clear that they cannot be directly attributed to a specific type of product or service, which makes it necessary to choose one of the many methods of including the type of expenses in question in the cost of production. Since the economy does not stand still, a huge number of solutions to this problem have appeared both in foreign countries and in the Russian Federation, the most popular and effective of which will be discussed in this article.