Article title: COMPARATIVE ANALYSIS OF THE MAIN METHODS OF COST MANAGEMENT: DIRECT-COSTING AND ABSORPTION COSTING
Article author: Obuhova Irina Germanovna, Pimenova Elena Mikhailovna
Number of pages: 5
Contact mail: iraira080498@mail.ru, pimenova-elena@rambler.ru
Аbout the author:
Annotation:
The article is devoted to the analysis of the concepts "production costs" and "methods of their control". The authors consider the main methods of cost management-Direct-Costing and Absorption Costing, give their overall assessment, as well as identify the advantages and disadvantages.