COMPREHENSIVE PRODUCTION COSTS AND THEIR SCIENTIFIC-THEORETICAL SIGNIFICANCE
DOI:
https://doi.org/10.55640/Keywords:
complex costs, product cost, direct costing, absorption costing, ABC system, accounting.Abstract
This article examines the economic essence of complex production costs, their role in accounting, and theoretical foundations of cost accounting. Modern approaches such as direct costing, absorption costing, and the ABC system are analyzed. The author offers scientifically grounded proposals for improving the accounting of complex production costs.
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