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The organization of management accounting as a mechanism to improve the efficiency of agricultural enterprises
2020
BIO Web of Conferences
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The article discusses a comparative analysis of full cost systems, "direct cost" and "standard cost". A comparative characteristic and features of using the accrual method and the cash basis method in management accounting are given. A practical example illustrates the advantages of using the cash method and the accrual method in calculating marginal income. The necessity of reflecting the marginal profit on a separate account 92 "Marginal profit (loss)" is substantiated and, in accordance with
doi:10.1051/bioconf/20201700028
fatcat:7a4l3xlavnatrgt6satca5vl3q