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.

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