IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM

The article carries out a critical analysis of the traditional approach to costing. paper reveals problem distortion cost manufactured products from point view making management decisions. authors justify expediency using ABC system for accounting and distribution overhead costs. study gives interpretation concepts used in functional highlights discloses step-by-step algorithm indirect costs when system. advantages this order generate information about activities company. Along with that, analysed difficulties associated practical implementation costs, particular detailed context operations pools.