CONDUCTING, CONTROLLING AND ANALYZING COST ACCOUNTING IN ENTERPRISES IN THE DIRECT COSTING SYSTEM
DOI:
https://doi.org/10.55640/Abstract
Direct-casting ( direct expenses account or variable expenses accounting system enterprise expenses fixed and variable parts separate , product cost only variable expenses ( direct materials , labor and variable additional expenses ) based on counts . Constant expenses ( depreciation , administrative expenses ) period expenses as benefit and damage on account of This system is marginal income ( sales) sum minus variable expenses ) main indicator as uses and enterprise to the leaders short term decisions acceptance in doing help gives . Uzbekistan in enterprises direct-costing still complete underdeveloped although it is management account important part as expenses efficiency to increase service does . Below of the system expenses account to manage , to manage and analysis in doing aspects , as well as problems and opportunities seeing is released .
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References
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