PECULIARITIES OF CALCULATION FOR A PROPOSITIVE METHOD OF ACCOUNTING COSTS

The main methods of accounting for costs and calculating the cost of production are ordering and non-process, other calculating systems, as a rule, are varieties of these methods. In the management accounting, the domestic simple (process) and the crocheting methods are combined into one, which is translated as "process-costing", in addition, there are practically no significant differences between the content of the "process" and "redistribution". At the heart of the separation of ordering and procedural methods is the methodology for calculating the unit cost of production. This indicator is very useful for the company for a number of reasons. Calculation of costs per unit of production is necessary to justify the production of new types of products, determine the profitability of individual production lines, determine the level of selling prices, etc. Calculation of the unit cost of production also contributes to planning and control processes at various levels of enterprise management.