FEATURES OF THE USE OF CLASSIFICATION, CALCULATION METHODS AND REPORTING FORMS IN THE MANAGEMENT ACCOUNTING OF COMPANY COSTS
https://doi.org/10.24412/2225-8264-2025-2-915
Abstract
Today management accounting is becoming increasingly important in the activities of enterprises. This increased interest is due to the natural development of modern society, the influence of factors such as a high level of competition in the market, the unpredictability of inflationary movements, a significant increase in production costs, etc. In such circumstances, accounting alone is not enough to make managerial decisions, as it does not provide relevant information to the company’s management to make informed and effective decisions about business activities. This is primarily due to the different objectives of accounting and management accounting. If the purpose of the first is to minimize the tax base, this allows for a situation where more expenses are taken into account than they actually are. The main purpose of management accounting is to provide accurate information for making operational management decisions. The article analyzes and summarizes the features of using various cost classifications, cost calculation methods, and management reporting forms in management accounting. The most and least effective of them are identified in terms of the depth of information and the possibility of making managerial decisions based on it.
About the Author
N. V. Kolomeets
Siberian Institute of Business and Information Technologies
Russian Federation
Russian Federation
Natalya V. Kolomeets, Candidate of Economic Sciences
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Review
For citations:
Kolomeets N.V. FEATURES OF THE USE OF CLASSIFICATION, CALCULATION METHODS AND REPORTING FORMS IN THE MANAGEMENT ACCOUNTING OF COMPANY COSTS. Herald of Siberian Institute of Business and Information Technologies. 2025;14(2):99-104. (In Russ.) https://doi.org/10.24412/2225-8264-2025-2-915
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