BUSINESS INFORM №9-2016

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Section: Economics of Enterprise
UDC 658.155
Prus K. V., Marchenko V. M.
Analyzing Costing Methods in the System for Management of Enterprise Income (p. 158 - 162)
The article is aimed at examining how the choice of a system for cost accounting impacts the management of profitability of enterprise. It has been specified that only after a correct choice of a cost-accounting system at enterprise, one can make the right decision on profit management and achieve the desired goal ultimately. The following six main systems of cost accounting have been allocated and their impact on profits of enterprise have been analyzed: direct costing, standard costing (normative method), ABC costing, functional-cost analysis (FCA), target costing, kaizen costing. Selection of these systems depends on the sphere and characteristics of activities of enterprise. Subject of further research in this area will be transition of domestic enterprises from the traditional cost-accounting systems to the modern ones, or a combination of them, which is widely used in the world's leading countries.
Keywords: direct costing, standard costing, ABC costing, functional-cost analysis, target costing, kaizen costing
Fig.: 1. Tabl.: 1. Formulae: 2. Bibl.: 8.

Prus Kateryna V. – Student, National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute» (37 Beresteiskyi Ave., Kyiv, 03056, Ukraine)
Email: [email protected]
Marchenko Valentyna M. – Doctor of Sciences (Economics), Professor, Professor, Department of Economics and Entrepreneurship, National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute» (37 Beresteiskyi Ave., Kyiv, 03056, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Prus, Kateryna V., and Marchenko, Valentyna M. (2016) “Analyzing Costing Methods in the System for Management of Enterprise Income.” Business Inform 9:158–162.

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