Improving cost accounting for responsibility centers of an agricultural organization through the application of the ABC-costing method

Abstract

The article deals with the theoretical and organizational and methodological aspects of cost accounting and calculation of responsibility centers. The process of cost management and subsequent calculation of the cost of products, works and services refers to the management accounting, the exclusivity of which is its relevance. In this study, relevance is due to the consideration of the process of calculating the cost of the centers of responsibility on the example of a large agricultural organization in the Stavropol territory. For the purposes of management accounting, an accurate technological calculation of actual cost calculation is proposed, as well as the need for integration of accounting and management accounting is confirmed.